# EDGAR Filing Document

**Accession Number:** 0001081039
**File Stem:** 0000726865-26-000188
**Filing Date:** 2026-5
**Character Count:** 4115
**Document Hash:** d278bc021c694c3617f2ca238cf6be19
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000726865-26-000188.hdr.sgml**: 20260501

**ACCESSION NUMBER**: 0000726865-26-000188

**CONFORMED SUBMISSION TYPE**: 497VPU

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260501

**DATE AS OF CHANGE**: 20260501

**EFFECTIVENESS DATE**: 20260501

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LLANY SEPARATE ACCOUNT S FOR FLEXIBLE PREMIUM VARIABLE LIFE INSURANCE
- **CENTRAL INDEX KEY:** 0001081039

**ORGANIZATION NAME:**
- **EIN:** 161505436
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 497VPU
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-141769
- **FILM NUMBER:** 26929318

**BUSINESS ADDRESS:**
- **STREET 1:** LINCOLN LIFE & ANNUITY CO OF NEW YORK
- **STREET 2:** 120 MADISON STREET SUITE 1700
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202
- **BUSINESS PHONE:** 8882231860

**MAIL ADDRESS:**
- **STREET 1:** LINCOLN LIFE & ANNUITY CO OF NEW YORK
- **STREET 2:** 120 MADISON STREET SUITE 1700
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LLANY SEPARATE ACCOUNT S FOR FLEXIBLE PREMIUM VARI LIFE INSU
- **DATE OF NAME CHANGE:** 19990309

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN LIFE & ANNUITY FLEXIBLE PREMIUM VARIABLE LIFE ACC S
- **DATE OF NAME CHANGE:** 19990303

## Series and Classes Contracts Data

### LLANY SEPARATE ACCOUNT S FOR FLEXIBLE PREMIUM VARIABLE LIFE INSURANCE (Series ID: S000002054)

| Class ID   | Class Name                                | Ticker Symbol   |
|:---|:---|:---|
| C000049436 | Lincoln Corporate Variable 5 Elite Series |  |
| C000065067 | Lincoln Corporate Commitment VUL          |  |

**LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK**<br>

#### LLANY Separate Account S for Flexible Premium Variable Life Insurance
Lincoln Corporate Variable 5, Lincoln Corporate Commitment<sup>®</sup> VUL

#### Supplement Dated May 1, 2026 to the

#### Updating Summary Prospectus for Existing Owners Dated May 1, 2026

#### If your financial advisor is a member of M Financial Group:

This supplement provides information about four additional funds offered under your Policy. A separate funds prospectus supplement for these four funds has also been prepared, and should be presented to you along with this product prospectus supplement. Except as amended by this supplement, all information in your product prospectus applies. The funds and their investment advisers and objectives are listed below.

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Investment Objective** | **Fund and Adviser/Sub-adviser** | **Current Expenses** | **Average Annual Total**<br> **Returns (as of 12/31/2025)** | **Average Annual Total**<br> **Returns (as of 12/31/2025)** | **Average Annual Total**<br> **Returns (as of 12/31/2025)** |
| **Investment Objective** | **Fund and Adviser/Sub-adviser** | **Current Expenses** | **1 Year** | **5 Year** | **10 Year** |
| Long-term capital appreciation. | **M Capital Appreciation Fund**<br> advised by M Financial Investment Advisers, Inc.<br> *This fund is available only to existing policy holders as of May 18, 2009. Consult your financial adviser.* | 0.95% | 18.06% | 9.10% | 11.24% |
| Long-term capital appreciation. | **M International Equity Fund**<br> advised by M Financial Investment Advisers, Inc.<br> *This fund is available only to existing policy holders as of May 18, 2009. Consult your financial adviser.* | 0.62% | 32.44% | 8.77% | 6.99% |
| Long-term capital appreciation. | **M Large Cap Growth Fund**<br> advised by M Financial Investment Advisers, Inc.<br> *This fund is available only to existing policy holders as of May 18, 2009. Consult your financial adviser.* | 0.53% | 19.61% | 12.43% | 15.06% |
| Long-term capital appreciation. | **M Large Cap Value Fund**<br> advised by M Financial Investment Advisers, Inc.<br> *This fund is available only to existing policy holders as of May 18, 2009. Consult your financial adviser.* | 0.60% | 17.31% | 13.92% | 9.61% |

---

#### Please retain this Supplement for future reference.

<br>