# EDGAR Filing Document

**Accession Number:** 0001045008
**File Stem:** 0000726865-25-000618
**Filing Date:** 2025-7
**Character Count:** 51952
**Document Hash:** 6beb91dae0e9e37ff91137849eeab96e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000726865-25-000618.hdr.sgml**: 20250725

**ACCESSION NUMBER**: 0000726865-25-000618

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 5

**FILED AS OF DATE**: 20250725

**DATE AS OF CHANGE**: 20250725

**EFFECTIVENESS DATE**: 20250725

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE & ANNUITY VARIABLE ANNUITY ACCOUNT H
- **CENTRAL INDEX KEY:** 0001045008

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08441
- **FILM NUMBER:** 251151270

**BUSINESS ADDRESS:**
- **STREET 1:** 100 MADISON ST
- **STREET 2:** SUITE 1860
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202-2802
- **BUSINESS PHONE:** 3154288420

**MAIL ADDRESS:**
- **STREET 1:** 100 MADISON ST
- **STREET 2:** SUITE 1860
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE & ANNUITY VARIABLE ANNUITY ACCOUNT H
- **CENTRAL INDEX KEY:** 0001045008

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-176216
- **FILM NUMBER:** 251151269

**BUSINESS ADDRESS:**
- **STREET 1:** 100 MADISON ST
- **STREET 2:** SUITE 1860
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202-2802
- **BUSINESS PHONE:** 3154288420

**MAIL ADDRESS:**
- **STREET 1:** 100 MADISON ST
- **STREET 2:** SUITE 1860
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202

## Series and Classes Contracts Data

### LINCOLN LIFE & ANNUITY VARIABLE ANNUITY ACCOUNT H (Series ID: S000002787)

| Class ID   | Class Name             | Ticker Symbol   |
|:---|:---|:---|
| C000105812 | American Legacy Fusion |  |

As filed with the Securities and Exchange Commission on July 25, 2025

1933 Act Registration No. 333-176216

1940 Act Registration No. 811-08441

------

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM N-4

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

POST-EFFECTIVE AMENDMENT NO. 30

and

REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940

AMENDMENT NO. 519

Lincoln Life & Annuity Variable Annuity Account H <br> (Exact Name of Registrant)

American Legacy<sup>®</sup> Fusion

LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK <br> (Name of Depositor)

120 Madison Street, Suite 1310 <br> Syracuse, New York 13202 <br> (Address of Depositor's Principal Executive Offices)

Depositor's Telephone Number, Including Area Code: (315) 428-8400

Sarah Sheldon, Esquire <br> Lincoln Life & Annuity Company of New York <br> 120 Madison Street, Suite 1310 <br> Syracuse, New York 13202 <br> (Name and Address of Agent for Service)

Copy to: <br> Jassmin McIver-Jones, Esquire <br> Lincoln Life & Annuity Company of New York <br> 120 Madison Street, Suite 1310 <br> Syracuse, New York 13202 <br>

Approximate Date of Proposed Public Offering: Continuous <br>

It is proposed that this filing will become effective:

/X/ immediately upon filing pursuant to paragraph (b) of Rule 485

/ / on May 1, 2025, pursuant to paragraph (b) of Rule 485

/ / 60 days after filing pursuant to paragraph (a)(1) of Rule 485

/ / on _____________ pursuant to paragraph (a)(1) of Rule 485

Title of Securities being registered: <br> Interests in a separate account under individual flexible <br> payment deferred variable annuity contracts.

------

#### THE LINCOLN NATIONAL LIFE INSURANCE COMPANY

#### Lincoln National Variable Annuity Account H

American Legacy<sup>®</sup> Fusion

#### LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK

#### Lincoln Life & Annuity Variable Account H

American Legacy<sup>®</sup> Fusion

#### Supplement dated July 25, 2025 to the Prospectus dated May 1, 2025

This Supplement to your prospectus for your individual variable annuity contract describes revisions that will be effective on and after August 18, 2025. All other provisions outlined in your individual variable annuity prospectus, as supplemented, remain unchanged.

#### DESCRIPTION OF CHANGES

The following discussion describes changes that are incorporated into the specific sections of your prospectus.

#### THE CONTRACTS. The following section is added under The Contracts of your prospectus:

#### Asset Allocation Models

You may allocate your Purchase Payment among a group of Subaccounts within an asset allocation model. Each model invests different percentages of the Contract Value in some or all of the Subaccounts currently available within your annuity contract. If you select an asset allocation model, 100% of your Contract Value (and any additional Purchase Payments you make) will be allocated among certain Subaccounts in accordance with the model's asset allocation strategy. You may not make transfers among the Subaccounts. We will proportionately deduct any withdrawals you make from the Subaccounts in the asset allocation model. You may only choose one asset allocation model at a time, though you may change to a different asset allocation model at any time.

Your registered representative may discuss asset allocation models with you to assist in deciding to allocate your Purchase Payments among the various Subaccounts and/or the fixed account, if available. You should consult with your registered representative as to whether a model is appropriate for you.

Each of the asset allocation models seeks to meet its investment objective while avoiding excessive risk. The models also strive to achieve diversification among asset classes in order to help provide returns commensurate with a given level of risk over the long term. There can be no assurance, however, that any of the asset allocation models will achieve its investment objective. If you are seeking a more aggressive strategy, these models may not be appropriate for you.

The asset allocation models are intended to provide a diversified investment portfolio by combining different asset classes to help it reach its stated investment goal. While diversification may help reduce overall risk, it does not eliminate the risk of loss and it does not protect against loss in a declining market.

In order to maintain the model's specified Subaccount allocation percentages, you agree to be automatically enrolled in the portfolio rebalancing option and you thereby authorize us to automatically rebalance your Contract Value on a quarterly basis based upon your allocation instructions in effect at the time of the rebalancing. Confirmation of the rebalancing will appear on your quarterly statement. We reserve the right to change the rebalancing frequency at any time, in our sole discretion, but will not make changes more than

once per calendar year. You will be notified at least 30 days prior to the date of any change in frequency.

The models are static asset allocation models. This means that they have fixed allocations made up of underlying funds that are offered within your Contract and the percentage allocations will not change over time. Once you have selected an asset allocation model, we will not make any changes to the fund allocations within the model except for the rebalancing described above. If you wish to change your fund allocations either to new funds or to a different model, you must submit new allocation instructions to us. You may terminate a model at any time. There is no additional charge from Lincoln for participating in a model.

The election of certain Living Benefit Riders may require that you allocate Purchase Payments in accordance with Investment Requirements that may be satisfied by choosing an asset allocation model. Different requirements and/or restrictions may apply under the individual rider. See Appendix B – Investment Requirements. To the extent you are using a model to satisfy your Investment Requirements, the model is intended, in part, to reduce the risk of investment loss that may require us to use our own assets to make guaranteed payments under the Living Benefit Riders.

The models were designed and prepared by Lincoln Financial Investments Corporation (LFIC), which is an affiliate of ours, for use by Lincoln Financial Distributors, Inc. (LFD), the principal underwriter of the contracts. LFD provides models to broker-dealers who may offer the models to their own clients. In making these models and Subaccounts available as investment options under your Contract, LFIC, LFD and the Company are not providing you with investment advice, nor are they recommending to you any particular model or Subaccount. You should consult with your registered representative to determine whether you should utilize or invest in any model or Subaccount, or whether it is suitable for you based upon your goals, risk tolerance, and time horizon.

If a fund within a model closes to new investors, investors that have been invested before the fund closed may remain in the model. However, the model would no longer be offered to new investors. If a fund within a model liquidates, we may transfer assets from that Subaccount to another Subaccount after providing notice to you. If this transfer occurs, and you own a Living Benefit Rider and are subject to Investment Requirements, you may no longer comply with the Investment Requirements. See the Investment Requirements section of this prospectus for more information. If a fund within a model merges with another fund, we will add the surviving

fund to the model.

#### THE CONTRACTS – Sample Portfolios. Sample portfolios will no longer be available on and after August 18, 2025.

**APPENDIX B – Investment Requirements.** The American Funds Select Balanced Model and American Funds Select Growth Model will be added to the list of models to which you allocate your Contract Value if: 1) your Contract was issued on or after August 29, 2016; and 2) if you elect (or have elected) the following riders:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• *Lincoln ProtectedPay Select Core*<sup>®</sup>,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Lincoln *Market Select*<sup>®</sup> Advantage, or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• if you are transitioning to *i4LIFE*<sup>®</sup> Advantage Select Guaranteed Income Benefit from one of these riders.

#### Please note that your Contract may not offer every rider impacted by these requirements.

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

------

**Part A**

The Prospectus for the American Legacy<sup>®</sup> Fusion variable annuity contract, as supplemented, is incorporated herein by reference to [Post-Effective Amendment No. 29](https://www.sec.gov/Archives/edgar/data/1045008/000110465925035099/tm253938d1_485bpos.htm) (File No. 333-176216) filed on April 15, 2025, and to the definitive [497 Filing](https://www.sec.gov/Archives/edgar/data/1045008/000110465925043323/tm2510444d30_497.htm) filed on May 1, 2025.

**Part B**

The Statement of Additional Information for the American Legacy<sup>®</sup> Fusion variable annuity contract, including the financial statements of Lincoln New York and the financial statement of Lincoln Life & Annuity Variable Annuity Account H, is incorporated herein by reference to [Post-Effective Amendment No. 29](https://www.sec.gov/Archives/edgar/data/1045008/000110465925035099/tm253938d1_485bpos.htm) (File No. 333-176216) filed on April 15, 2025, and to the definitive [497 Filing](https://www.sec.gov/Archives/edgar/data/1045008/000110465925043323/tm2510444d30_497.htm) filed on May 1, 2025.

------

Lincoln Life & Annuity Variable Annuity Account H

PART C - OTHER INFORMATION

**Item 27. Exhibits**

(a) [Resolution of Board of Directors and Memorandum authorizing establishment of the Variable Account are incorporated herein by](http://www.sec.gov/Archives/edgar/data/1093278/000091205799011008/0000912057-99-011008.txt)[reference to Registration Statement on Form N-4 (File No. 333-93875) filed on December 30, 1999.](http://www.sec.gov/Archives/edgar/data/1093278/000091205799011008/0000912057-99-011008.txt)

(b) Not applicable

(c)(1) [Principal Underwriting Agreement between Lincoln Financial Distributors, Inc. and Lincoln Life & Annuity Company of New](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b3a.txt)[York incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-145531) filed on November 16, 2007.](http://www.sec.gov/Archives/edgar/data/1093278/000104746907009364/a2180949zex-99_b3a.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Form of Broker-Dealer Selling Agreement among The Lincoln National Life Insurance Company, Lincoln Life & Annuity](https://www.sec.gov/Archives/edgar/data/1045008/000110465924128349/tm2428391d3_ex99-bxcx2.htm)[Company of New York and Lincoln Financial Distributors, Inc. incorporated herein by reference to Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/1045008/000110465924128349/tm2428391d3_ex99-bxcx2.htm)[No. 31 on Form N-4 (File No. 333-181617) filed on December 13, 2024.](https://www.sec.gov/Archives/edgar/data/1045008/000110465924128349/tm2428391d3_ex99-bxcx2.htm)

(d)(1) [Annuity Contract (30070 BNYA 5/03) incorporated herein by reference to Post-Effective Amendment No. 9 (File No. 333-93875)](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994h.txt)[filed on April 20, 2004.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994h.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Contract Specifications incorporated herein by reference to Post-Effective Amendment No. 7 (File No. 333-176216) filed on](http://www.sec.gov/Archives/edgar/data/1045008/000072686513000744/ex4b.htm)[August 9, 2013.](http://www.sec.gov/Archives/edgar/data/1045008/000072686513000744/ex4b.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [Annuity Payment Option Rider (32157) incorporated herein by reference to Post-Effective Amendment No. 3 (File No. 333-36304)](http://www.sec.gov/Archives/edgar/data/1048606/000095013101502783/dex994f.txt)[filed on August 9, 2001.](http://www.sec.gov/Archives/edgar/data/1048606/000095013101502783/dex994f.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [Amendment for IRA Retirement Plan (AE-283) incorporated herein by reference to Post-Effective Amendment No. 14 (File](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111057/a16-3964_1ex99db4e.htm)[No. 333-171096) filed on April 12, 2016.](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111057/a16-3964_1ex99db4e.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) [Amendment for Roth IRA Retirement Plan (AE-284) incorporated herein by reference to Post-Effective Amendment No. 14](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111057/a16-3964_1ex99db4f.htm)[(File No. 333-171096) filed on April 12, 2016.](http://www.sec.gov/Archives/edgar/data/1093278/000110465916111057/a16-3964_1ex99db4f.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) [DCA Fixed Account Allocations (NYCPALGV) incorporated herein by reference to Post-Effective Amendment No. 5 (File No.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504066319/dex994m.txt)[333-83718) filed on April 21, 2004.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504066319/dex994m.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) [Guarantee of Principal death benefit rider (32148 5/03) incorporated herein by reference to initial registration statement on](http://www.sec.gov/Archives/edgar/data/1093278/000072686511000677/exhibit4f.htm)[Form N-4 (File No. 333-175691) filed on July 21, 2011.](http://www.sec.gov/Archives/edgar/data/1093278/000072686511000677/exhibit4f.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) [Enhanced Guaranteed Minimum Death Benefit rider (32149 5/03) incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/847552/000104596903001132/dex994v.txt)[No. 6 (File No. 333-35780) filed April 22, 2003.](http://www.sec.gov/Archives/edgar/data/847552/000104596903001132/dex994v.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(9) [DCA Fixed Account Allocations (NYCPAGV 5/03) incorporated herein by reference to Post-Effective Amendment No. 9 (File](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994m.txt)[No. 333-93875) filed on April 20, 2004.](http://www.sec.gov/Archives/edgar/data/1093278/000119312504065387/dex994m.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10) [Allocation Amendment (AR503 1/06) incorporated herein by reference to Post-Effective Amendment No. 22 (File No. 333-40937)](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994eee.txt)[filed on April 18, 2006.](http://www.sec.gov/Archives/edgar/data/1048606/000119312506082487/dex994eee.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) [Variable Annuity Guaranteed Income Benefit Rider (LINC 2.0) (AR-529 8/10 NY) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/linc2rider.htm)[Amendment No. 12 (File No. 333-145531) filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/linc2rider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(12) [Guaranteed Income Benefit Rider (GIB v4, Select) (AR-528 8/10 NY) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/gib4rider.htm)[Amendment No. 12 (File No. 333-145531) filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/gib4rider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(13) [Contract Benefit Data (CBD 8/10 NY) incorporated herein by reference to Post-Effective Amendment No. 12 (File No. 333-145531)](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/cbdpage.htm)[filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/cbdpage.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(14) [Variable Annuity Payment Option Rider (i4LA-NQ 8/10 NY Rev 09-02) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/vaporqrider.htm)[Amendment No. 12 (File No. 333-145531) filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/vaporqrider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(15) [Variable Annuity Payment Option Rider (i4LA-Q 8/10 NY Rev 09-02) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/vapornqrider.htm)[Amendment No. 12 (File No. 333-145531) filed on October 28, 2010.](http://www.sec.gov/Archives/edgar/data/1093278/000072686510001221/vapornqrider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(16) [Contract Endorsement (AR514-DOMA) incorporated herein by reference to Post-Effective Amendment No. 1 (File No. 333-171097)](http://www.sec.gov/Archives/edgar/data/1045008/000072686511000621/exhibit4r.htm)[filed on June 21, 2011.](http://www.sec.gov/Archives/edgar/data/1045008/000072686511000621/exhibit4r.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) [Amendatory Endorsement (AR-567 DOMA) incorporated herein by reference to Post-Effective Amendment No. 8 (File](http://www.sec.gov/Archives/edgar/data/1093278/000072686513000885/ex4ri.htm)[No. 333-171096) filed on November 5, 2013.](http://www.sec.gov/Archives/edgar/data/1093278/000072686513000885/ex4ri.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(17) [Contract Amendment – Maturity Date (AR-554 10/14) incorporated herein by reference to Post-Effective Amendment No. 7](http://www.sec.gov/Archives/edgar/data/1093278/000110465915026465/a15-4514_1ex99db4v.htm)[(File No. 333-181616) filed on April 8, 2015.](http://www.sec.gov/Archives/edgar/data/1093278/000110465915026465/a15-4514_1ex99db4v.htm)

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(18) [Variable Annuity Living Benefit Rider (LINC/MSA) (AR-607) incorporated herein by reference to Post-Effective Amendment](http://www.sec.gov/Archives/edgar/data/1045008/000072686518000391/lincmsarider.htm)[No. 36 (File No. 333-141763) filed on August 14, 2018.](http://www.sec.gov/Archives/edgar/data/1045008/000072686518000391/lincmsarider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(19) [Guaranteed Income Benefit Rider (GIB) (AR-528 (7/18)) incorporated herein by reference to Post-Effective Amendment No.](http://www.sec.gov/Archives/edgar/data/1045008/000072686518000391/gibrider.htm)[36 (File No. 333-141763) filed on August 14, 2018.](http://www.sec.gov/Archives/edgar/data/1045008/000072686518000391/gibrider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(20) [Variable Annuity Living Benefits Rider (22AR-700) (ProtectedPay Core) incorporated herein by reference to Post-Effective](https://www.sec.gov/Archives/edgar/data/1048606/000072686522000521/exhibitd39.htm)[Amendment No. 36 (File No. 333-170897) filed on August 8, 2022.](https://www.sec.gov/Archives/edgar/data/1048606/000072686522000521/exhibitd39.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(21) [Variable Annuity Living Benefits Rider (22AR-701) (ProtectedPay Select, Secure) incorporated herein by reference to Post-Effective](https://www.sec.gov/Archives/edgar/data/1048606/000072686522000521/exhibitd40.htm)[Amendment No. 36 (File No. 333-170897) filed on August 8, 2022.](https://www.sec.gov/Archives/edgar/data/1048606/000072686522000521/exhibitd40.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(22) [Variable Annuity Payout Rider Credit Endorsement (23AE-730) incorporated herein by reference to Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/847552/000110465923118678/tm2329782d1_ex99-bxdx44.htm)[No. 41 (File No. 333-181615) filed on November 15, 2023.](https://www.sec.gov/Archives/edgar/data/847552/000110465923118678/tm2329782d1_ex99-bxdx44.htm)

(e) [Application incorporated herein by reference to initial registration statement on Form N-4 (File No. 333-176216) filed on August](http://www.sec.gov/Archives/edgar/data/1045008/000072686511000734/exhibit5.htm)[10, 2011.](http://www.sec.gov/Archives/edgar/data/1045008/000072686511000734/exhibit5.htm)

(f)(1) [Amended and Restated Charter of Lincoln Life & Annuity Company of New York incorporated herein by reference to Post-Effective](https://www.sec.gov/Archives/edgar/data/1045008/000110465924128349/tm2428391d2_ex99-bxfx1.htm)[Amendment No. 31 on Form N-4 (File No. 333-181617) filed on December 13, 2024.](https://www.sec.gov/Archives/edgar/data/1045008/000110465924128349/tm2428391d2_ex99-bxfx1.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Amended and Restated By-laws of Lincoln Life & Annuity Company of New York incorporated herein by reference to initial](http://www.sec.gov/Archives/edgar/data/1093278/000072686511000677/exhibit6.htm)[registration statement on Form N-4 (File No. 333-175691) filed on July 21, 2011.](http://www.sec.gov/Archives/edgar/data/1093278/000072686511000677/exhibit6.htm)

(g)(1) [Automatic Indemnity Reinsurance Agreement dated January 1, 2018, between The Lincoln National Life Insurance Company](http://www.sec.gov/Archives/edgar/data/1045008/000110465919023310/a19-4935_1ex99db7c.htm)[and Lincoln National Reinsurance Company (Barbados) Limited (for LNY products) incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1045008/000110465919023310/a19-4935_1ex99db7c.htm)[Amendment No. 36 (File No. 333-141758) filed on April 24, 2019.](http://www.sec.gov/Archives/edgar/data/1045008/000110465919023310/a19-4935_1ex99db7c.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) [Amendment No. 1 to Automatic Indemnity Reinsurance Agreement dated January 1, 2018, between The Lincoln](http://www.sec.gov/Archives/edgar/data/1045008/000072686519000706/ex7ci.htm)[National Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited (for LNY products)](http://www.sec.gov/Archives/edgar/data/1045008/000072686519000706/ex7ci.htm)[incorporated herein by reference to Post-Effective Amendment No. 37 (File No. 333-141758) filed on December 20, 2019.](http://www.sec.gov/Archives/edgar/data/1045008/000072686519000706/ex7ci.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) [Amendment No. 2 Automatic Indemnity Reinsurance Agreement dated January 1, 2018, between The Lincoln National](http://www.sec.gov/Archives/edgar/data/1093278/000072686521000052/exg3ii.htm)[Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited incorporated herein by reference](http://www.sec.gov/Archives/edgar/data/1093278/000072686521000052/exg3ii.htm)[to Post-Effective Amendment No. 25 (File No. 333-186895) filed on February 11, 2021.](http://www.sec.gov/Archives/edgar/data/1093278/000072686521000052/exg3ii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Coinsurance and Modified Coinsurance Reinsurance Agreement dated January 1, 2018 between Lincoln Life & Annuity](http://www.sec.gov/Archives/edgar/data/1045008/000110465919023310/a19-4935_1ex99db7d.htm)[Company of New York and The Lincoln National Life Insurance Company incorporated herein by reference to Post-Effective](http://www.sec.gov/Archives/edgar/data/1045008/000110465919023310/a19-4935_1ex99db7d.htm)[Amendment No. 36 (File No. 333-141758) filed on April 24, 2019.](http://www.sec.gov/Archives/edgar/data/1045008/000110465919023310/a19-4935_1ex99db7d.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) [Amendment No. 1 to Coinsurance and Modified Coinsurance Reinsurance Agreement dated January 1, 2018 between](http://www.sec.gov/Archives/edgar/data/1045008/000072686519000706/ex7di.htm)[Lincoln Life & Annuity Company of New York and The Lincoln National Life Insurance Company incorporated herein by](http://www.sec.gov/Archives/edgar/data/1045008/000072686519000706/ex7di.htm)[reference to Post-Effective Amendment No. 37 (File No. 333-141758) filed on December 20, 2019.](http://www.sec.gov/Archives/edgar/data/1045008/000072686519000706/ex7di.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) [Amendment No. 4 to Coinsurance and Modified Coinsurance Reinsurance Agreement dated January 1, 2018, between](https://www.sec.gov/Archives/edgar/data/1093278/000110465925033726/tm253783d1_ex99-bxgx2xii.htm)[Lincoln Life & Annuity Company of New York and Then Lincoln National Life Insurance Company incorporated herein by](https://www.sec.gov/Archives/edgar/data/1093278/000110465925033726/tm253783d1_ex99-bxgx2xii.htm)[reference to Post-Effective Amendment No. 15 (File No. 333-214113) filed on April 10, 2025.](https://www.sec.gov/Archives/edgar/data/1093278/000110465925033726/tm253783d1_ex99-bxgx2xii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [Third Amended and Restated Automatic Indemnity Reinsurance Agreement dated January 1, 2023, between The Lincoln](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx5.htm)[National Life Insurance Company and Lincoln National Reinsurance Company (Barbados) Limited incorporated herein by reference](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx5.htm)[to Post-Effective Amendment No. 20 (File No. 333-212680) filed on April 14, 2023.](https://www.sec.gov/Archives/edgar/data/1048606/000110465923045698/tm236732d1_ex99-bxgx5.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) [Amendment No. 1 to Third Amended and Restated Automatic Indemnity Reinsurance Agreement dated January 1,](https://www.sec.gov/Archives/edgar/data/1048606/000072686524000014/exhibitg3i.htm)[2023, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados)](https://www.sec.gov/Archives/edgar/data/1048606/000072686524000014/exhibitg3i.htm)[Limited incorporated herein by reference to Post-Effective Amendment No. 16 (File No. 333-212682) filed on February 2,](https://www.sec.gov/Archives/edgar/data/1048606/000072686524000014/exhibitg3i.htm)[2024.](https://www.sec.gov/Archives/edgar/data/1048606/000072686524000014/exhibitg3i.htm)

(h) Fund Participation Agreements among Lincoln Life & Annuity Company of New York and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) [American Funds Insurance Series incorporated herein by reference to Post-Effective Amendment No. 26 on Form N-6 (File](http://www.sec.gov/Archives/edgar/data/1048607/000110465917021018/a17-3344_1ex99dbh4.htm)[No. 333-146507) filed on April 3, 2017](http://www.sec.gov/Archives/edgar/data/1048607/000110465917021018/a17-3344_1ex99dbh4.htm);

(1-a) [amendment no. 15 incorporated herein by reference to Post-Effective Amendment No. 27 on Form N-4 (File No.](http://www.sec.gov/Archives/edgar/data/847552/000072686520000140/ex8b.htm)[333-181615) filed on April 3, 2020](http://www.sec.gov/Archives/edgar/data/847552/000072686520000140/ex8b.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Lincoln Variable Insurance Products Trust incorporated herein by reference to Post-Effective Amendment No. 20 on Form](http://www.sec.gov/Archives/edgar/data/1051629/000110465916109303/a16-3897_1ex99dbh14.htm)[N-6 (File No. 333-155333) filed on April 1, 2016](http://www.sec.gov/Archives/edgar/data/1051629/000110465916109303/a16-3897_1ex99dbh14.htm).

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

(i) [Accounting and Financial Administration Services Agreement dated January 1, 2019 among State Street Bank and Trust Company,](http://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbi1.htm)[The Lincoln National Life Insurance Company and Lincoln Life & Annuity Company of New York is incorporated herein by reference to](http://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbi1.htm)[Post-Effective Amendment No. 36 on Form N-6 (File No. 333-125790) filed on April 12, 2019.](http://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbi1.htm)

(j) Rule 22c-2 Agreements between Lincoln Life & Annuity Company of New York and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) [American Funds Insurance Series incorporated herein by reference to Post-Effective Amendment No. 30 (File No. 333-36304)](http://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/afd.txt)[filed on May 29, 2008.](http://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/afd.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Lincoln Variable Insurance Products Trust incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-149449)](http://www.sec.gov/Archives/edgar/data/1093278/000072686508000911/lvip4lny.txt)[filed on November 26, 2008.](http://www.sec.gov/Archives/edgar/data/1093278/000072686508000911/lvip4lny.txt)

(k) [Opinion and Consent of Scott C. Durocher, Counsel of The Lincoln National Life Insurance Company, as to legality of securities](http://www.sec.gov/Archives/edgar/data/1045008/000072686511000794/ex9.htm)[being issued incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-176216) filed on September 27, 2011.](http://www.sec.gov/Archives/edgar/data/1045008/000072686511000794/ex9.htm)

(l)(1) [Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm filed herein.](consent.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Power of Attorney - Principal Officers and Directors of Lincoln Life & Annuity Company of New York filed herein.](poa.htm)

(m) Not applicable

(n) Not applicable

(o) Not applicable

(p) [Lincoln National Corporation Organizational Chart incorporated herein by reference to Post-Effective Amendment No. 24 on Form](https://www.sec.gov/Archives/edgar/data/847552/000072686524000205/orgchartp.htm)[N-4 (File No. 333-212681) filed on May 31, 2024.](https://www.sec.gov/Archives/edgar/data/847552/000072686524000205/orgchartp.htm)

**Item 28. Directors and Officers of the Depositor**

The following list contains the officers and directors of Lincoln Life & Annuity Company of New York who are engaged directly or indirectly in activities relating to Lincoln Life & Annuity Variable Annuity Account H as well as the contracts. The list also shows Lincoln Life & Annuity Company of New York's executive officers.

---

| | |
|:---|:---|
| Name | Positions and Offices with Depositor |
| Jayson R. Bronchetti\* | Executive Vice President, Chief Investment Officer and Director |
| Adam M. Cohen\* | Senior Vice President, Chief Accounting Officer and Treasurer |
| Ellen G. Cooper\* | President and Director |
| Stephen B. Harris\* | Senior Vice President and Chief Ethics and Compliance Officer |
| Mark E. Konen <br> 4901 Avenue G<br> Austin, TX 78751<br>| Director |
| M. Leanne Lachman <br> 870 United Nations, Plaza, #19-E<br> New York, NY 10017<br>| Director |
| Dale LeFebvre<br> 2710 Foxhall Road NW<br> Washington, DC 20007<br>| Director |
| Louis G. Marcoccia <br> Senior Vice President<br> Syracuse University<br> Crouse-Hinds Hall, Suite 620<br> 900 S. Crouse Ave.<br> Syracuse, NY 13244<br>| Director |
| Christopher M. Neczypor\* | Executive Vice President, Chief Financial Officer and Director |
| Nancy A. Smith\* | Secretary |
| Joseph D. Spada\*\* | Vice President and Chief Compliance Officer for Separate Accounts |

---

\*Principal business address is 150 N. Radnor-Chester Road, Radnor, PA 19087

\*\*Principal business address is 350 Church Street, Hartford, CT 06103

------

**Item 29. Persons Controlled by or Under Common Control with the Depositor or Registrant**

See Exhibit (p) above: [Lincoln National Corporation Organization Chart](https://www.sec.gov/Archives/edgar/data/847552/000072686524000205/orgchartp.htm)

**Item 30. Indemnification**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Brief description of indemnification provisions.

In general, Article VII of the By-Laws of Lincoln Life & Annuity Company of New York provides that Lincoln New York will indemnify certain persons against expenses, judgments and certain other specified costs incurred by any such person if he/she is made a party or is threatened to be made a party to a suit or proceeding because he/she was a director, officer, or employee of Lincoln New York, as long as he/she acted in good faith and in a manner he/she reasonably believed to be in the best interests of, or act opposed to the best interests of, Lincoln New York. Certain additional conditions apply to indemnification in criminal proceedings.

In particular, separate conditions govern indemnification of directors, officers, and employees of Lincoln New York in connection with suits by, or in the right of, Lincoln New York.

Please refer to Article VII of the By-Laws of Lincoln New York (Exhibit no. f(b) hereto) for the full text of the indemnification provisions. Indemnification is permitted by, and is subject to the requirements of, New York law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Undertaking pursuant to Rule 484 of Regulation C under the Securities Act of 1933:

Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the provisions described in Item 28(a) above or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer, or controlling person of the Registrant in the successful defense of any such action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.

**Item 31. Principal Underwriter**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Lincoln Financial Distributors, Inc. ("LFD") currently serves as Principal Underwriter for: Lincoln National Variable Annuity Account C; Lincoln National Flexible Premium Variable Life Account D; Lincoln National Variable Annuity Account E; Lincoln National Flexible Premium Variable Life Account F; Lincoln National Flexible Premium Variable Life Account G; Lincoln National Variable Annuity Account H; Lincoln Life & Annuity Variable Annuity Account H; Lincoln Life Flexible Premium Variable Life Account J; Lincoln Life Flexible Premium Variable Life Account K; Lincoln National Variable Annuity Account L; Lincoln Life & Annuity Variable Annuity Account L; Lincoln Life Flexible Premium Variable Life Account M; Lincoln Life & Annuity Flexible Premium Variable Life Account M; Lincoln Life Variable Annuity Account N; Lincoln New York Account N for Variable Annuities; Lincoln Life Variable Annuity Account Q; Lincoln Life Flexible Premium Variable Life Account R; LLANY Separate Account R for Flexible Premium Variable Life Insurance; Lincoln Life Flexible Premium Variable Life Account S; LLANY Separate Account S for Flexible Premium Variable Life Insurance; Lincoln Life Variable Annuity Account T; Lincoln Life Variable Annuity Account W; and Lincoln Life Flexible Premium Variable Life Account Y and Lincoln Life & Annuity Flexible Premium Variable Life Account Y; Lincoln Life Variable Annuity Account JF-H; Lincoln Life Variable Annuity Account JF-I; Lincoln Life Flexible Premium Variable Life Account JF-A; Lincoln Life Flexible Premium Variable Life Account JF-C; Lincoln Life Variable Annuity Account JL-A; Lincoln Life & Annuity Flexible Premium Variable Life Account JA-B; Lincoln Variable Insurance Products Trust; Lincoln Advisors Trust.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Officers and Directors of Lincoln Financial Distributors, Inc.:

---

| | |
|:---|:---|
| Name  | Positions and Offices with Underwriter  |
| Adam M. Cohen\* | Senior Vice President and Treasurer |
| Jason M. Gibson\*\* | Vice President and Chief Compliance Officer |
| Claire H. Hanna\* | Secretary |
| John C. Kennedy\* | President, Chief Executive Officer and Director |
| Jared M. Nepa\* | Senior Vice President and Director |
| Timothy J. Seifert Sr\* | Senior Vice President and Director |

---

\*Principal business address is 150 N. Radnor-Chester Road, Radnor, PA 19087

\*\*Principal business address is 1301 South Harrison Street, Fort Wayne, IN 46802

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) N/A

**Item 32. Location of Accounts and Records**

This information is provided in the Registrant's most recent report on Form N-CEN.

**Item 33. Management Services**

Not Applicable.

**Item 34. Fee Representation**

Lincoln New York represents that the fees and charges deducted under the contracts, in the aggregate, are reasonable in relation to the services rendered, the expenses expected to be incurred, and the risks assumed by Lincoln New York.

------

#### SIGNATURES

&nbsp;&nbsp;&nbsp;&nbsp;(a) As required by the Securities Act of 1933 and the Investment Company Act of 1940, each Registrant certifies that it meets the requirements of Securities Act Rule 485(b) for effectiveness of these registration statements and has caused
 these Post-Effective Amendments to the registration statements to be signed on its behalf, in the City of Fort Wayne, and the State of Indiana on this 18<sup>th</sup> day of July, 2025 at 8:43 am.

#### Lincoln Life & Annuity Variable Annuity Account H

#### Lincoln New York Account N for Variable Annuities
(Registrants)

By: <u>/s/ Delson R. Campbell</u>

Delson R. Campbell

Vice President, Lincoln Life & Annuity Company of New York

Signed on its behalf, in the City of Hartford, and the State of Connecticut on this 21<sup>st</sup> day of July, 2025 at 10:19 am.

#### Lincoln Life & Annuity Company of New York
(Depositor)

By: <u>/s/ Michelle L. Grindle</u>

Michelle L. Grindle

(Signature-Officer of Depositor)

Vice President, Lincoln Life & Annuity Company of New York

#### Lincoln Life & Annuity Variable Annuity Account H (File No. 811-08441; CIK: 0001045008)

333-176216 (Amendment No. 30)

#### Lincoln New York Account N for Variable Annuities (File No. 811-09763; CIK: 0001093278)

333-141752 (Amendment No. 52) 333-141759 (Amendment No. 50) 333-175691 (Amendment No. 35) <br> 333-141757 (Amendment No. 51) 333-141760 (Amendment No. 42) 333-176213 (Amendment No. 37)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) As required by the Securities Act of 1933, these Amendments to the registration statements have been signed by the following persons in their capacities indicated on July 18, 2025 at 8:43 am.

---

| | |
|:---|:---|
| Signature | Title |
| \*/s/ Ellen G. Cooper <br> Ellen G. Cooper<br>| President and Director<br>|
| \*/s/ Christopher M. Neczypor <br> Christopher M. Neczypor<br>| Executive Vice President, Chief Financial Officer, and Director<br>|
| \*/s/ Jayson R. Bronchetti <br> Jason R. Bronchetti<br>| Executive Vice President, Chief Investment Officer, and Director |
| \*/s/ Adam M. Cohen <br> Adam M. Cohen<br>| Senior Vice President and Chief Accounting Officer |
| \*/s/ Mark E. Konen <br> Mark E. Konen<br>| Director |
| \*/s/ M. Leanne Lachman <br> M. Leanne Lachman<br>| Director |
| \*/s/ Louis G. Marcoccia <br> Louis G. Marcoccia<br>| Director |
| \* /s/ Dale LeFebvre <br> Dale LeFebvre<br>| Director |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br> \* /s/ Delson R. Campbell, pursuant to a Power of Attorney<br> Delson R. Campbell | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br> \* /s/ Delson R. Campbell, pursuant to a Power of Attorney<br> Delson R. Campbell |

---

## Exhibit 99.14

Exhibit (l)(1)

Consent of Independent Registered Public Accounting Firm

We consent to the references to our firm under the caption "Independent Registered Public Accounting Firm" in the Prospectus and Statement of Additional Information, each dated April 15, 2025, and each incorporated by reference in this Post-Effective Amendment No. 30 to the Registration Statement (Form N-4, File No. 333-176216) of Lincoln Life & Annuity Variable Annuity Account H (the "Registration Statement"), dated July 25, 2025.

We also consent to the incorporation by reference of our reports (1) dated March 28, 2025, with respect to the financial statements of Lincoln Life & Annuity Company of New York and (2) dated April 9, 2025, with respect to the financial statements of each of the subaccounts within Lincoln Life & Annuity Variable Annuity Account H, for the year ended December 31, 2024, included in this Registration Statement, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania

July 25, 2025

## Exhibit 99.16

#### POWER OF ATTORNEY

We, the undersigned directors and/or officers of Lincoln Life & Annuity Company of New York, hereby constitute and appoint Delson R. Campbell, Kimberly A. Genovese, Daniel P. Herr, Michelle Grindle, Jeffrey L. Smith, Jassmin McIver-Jones, Rachel C. Fischer, Nadine Rosin, Brittany Speas and John D. Weber, individually, our true and lawful attorneys-in-fact, with full power to each of them to sign for us, in our names and in the capacities indicated below, any Registration Statements and any and all amendments to Registration Statements; including exhibits, or other documents filed on Forms N-6 or N-4 or any successors or amendments to these Forms, filed with the Securities and Exchange Commission, under the Securities Act of 1933 and/or Securities Act of 1940, on behalf of the Company in its own name or in the name of one of its Separate Accounts, hereby ratifying and confirming our signatures as they may be signed by any of our attorneys-in-fact to any amendment to said Registration Statements as follows:

#### Variable Life Insurance Separate Accounts:

---

| | |
|:---|:---|
| Lincoln Life & Annuity Flexible Premium Variable Life Account M (811-08559) | VUL-I / VULcv<br> VULcv-II / VUL Flex ES<br> VULcv-III ES<br> VULdb / VULdb ES<br> VULdb-II ES<br> VULone ES / VULone 2005 ES<br> Momentum VULone / Momentum VULone 2005<br> VULcv-IV ES<br> VULdb-IV ES<br> AssetEdge VUL<br> AssetEdge VUL/AssetEdge Exec VUL 2015<br> VULone 2007<br> VULone 2010 |
| LLANY Separate Account R for Flexible Premium Variable Life (811-08651) | SVUL / SVUL ES<br> SVUL-II ES<br> SVUL-III ES<br> SVUL-IV ES/PreservationEdge SVUL<br> SVULone ES<br> Momentum SVULone<br> SVULone 2007 |
| LLANY Separate Account S for Flexible Premium Variable Life (811-09257) | CVUL Series III ES<br> LCV4 ES<br> LCV5 ES / LCC VUL |
| Lincoln Life & Annuity Flexible Premium Variable Life Account Y (811-21029) | American Legacy VULcv-III<br> American Legacy VULdb-II<br> American Legacy SVUL-III<br> American Legacy VULcv-IV<br> American Legacy VULdb-IV<br> American Legacy SVUL-IV/PreservationEdge SVUL<br> American Legacy AssetEdge |
| Lincoln Life & Annuity Flexible Premium Variable Life Account JA-B | Lincoln Ensemble II NY VUL |

---

#### Variable Annuity Insurance Separate Accounts:

---

| | |
|:---|:---|
| Lincoln Life & Annuity Variable Annuity Account H (811-08441) | American Legacy III<br> American Legacy III B Class<br> American Legacy III C Share<br> American Legacy III Plus<br> American Legacy III View<br> American Legacy Design<br> American Legacy Signature<br> American Legacy Fusion<br> American Legacy Series<br> American Legacy Advisory<br> American Legacy Target Date Income B Share<br> American Legacy Target Date Income Advisory<br> Shareholder's Advantage<br> Shareholder's Advantage A Class |
| Lincoln Life & Annuity Variable Annuity Account L (811-07785) | Group Variable Annuity |
| Lincoln New York Account N for Variable Annuities (811-09763) | ChoicePlus Assurance (A Share)<br> ChoicePlus Assurance (A Class)<br> ChoicePlus Assurance (B Share)<br> ChoicePlus Assurance (B Class)<br> ChoicePlus Assurance (C Share)<br> ChoicePlus Assurance (L Share)<br> ChoicePlus Assurance (Bonus)<br> ChoicePlus<br> ChoicePlus II<br> ChoicePlus Access<br> ChoicePlus II Access<br> ChoicePlus II Advance<br> ChoicePlus II Bonus<br> ChoicePlus Design<br> ChoicePlus Signature<br> ChoicePlus Fusion<br> ChoicePlus Series<br> ChoicePlus Prime<br> ChoicePlus Advisory<br> Lincoln InvestmentSolutions<br> Lincoln Investor Advantage<br> Lincoln Investor Advantage 2018<br> Lincoln Investor Advantage Fee-Based<br> Lincoln Investor Advantage Advisory<br> Core Income |
| Lincon Life & Annuity Company of New York N-4 Registration Statement | Lincoln Level Advantage 2 B Share Index-Linked Annuity<br> Lincoln Level Advantage 2 Advisory Index-Linked Annuity |

---

Except as otherwise specifically provided herein, the power-of-attorney granted herein shall not in any manner revoke in whole or in part any power-of-attorney that each person whose signature appears below has previously executed. This power-of-attorney shall not be revoked by any subsequent power-of-attorney each person whose signature appears below may execute, unless such subsequent power specifically refers to this power-of-attorney or specifically states that the instrument is intended to revoke all prior general powers-of-attorney or all prior powers-of-attorney.

This Power-of-Attorney may be executed in separate counterparts each of which when executed and delivered shall be an original; but all such counterparts shall together constitute one and the same instrument. Each counterpart may consist of a number of copies, each signed by less than all, but together signed by all, of the undersigned.

---

| | |
|:---|:---|
| **Signature** | **Title** |
| <br> /s/Ellen G. Cooper<br> __________________________<br> Ellen G. Cooper<br> Signed electronically on July 14, 2025 at 9:06 am<br>| <br>President and Director |
| <br> /s/Christopher M. Neczypor<br> __________________________<br> Christopher M. Neczypor<br> Signed electronically on July 14, 2025 at 9:35 am<br>| <br>Executive Vice President, Chief Financial Officer and Director |
| <br> /s/ Jayson R. Bronchetti<br> __________________________<br> Jayson R. Bronchetti<br> Signed electronically on July 15, 2025 at 6:32 am<br>| <br>Executive Vice President, Chief Investment Officer and Director |
| <br> /s/Mark E. Konan<br> __________________________<br> Mark E. Konen | <br>Director |
| Signed electronically on July 9, 2025 at 8:44 am<br>/s/M. Leanne Lachman<br> __________________________<br> M. Leanne Lachman<br> Signed electronically on July 18, 2025 at 2:55 pm<br>| <br>Director |
| <br> /s/Louis G. Marcoccia<br> __________________________<br> Louis G. Marcoccia<br> Signed electronically on July 17, 2025 at 3:24 pm<br>| <br>Director |
| <br> /s/Dale LeFebvre<br> __________________________<br> Dale LeFebvre<br> Signed electronically on July 15, 2025 at 3:35 pm<br>| <br>Director |
| <br> /s/Adam M. Cohen<br> __________________________<br> Adam M. Cohen<br> Signed electronically on July 15, 2025 at 11:36 am<br>| <br>Senior Vice President, Treasurer and Chief Accounting Officer |

---

We, Delson R. Campbell, Kimberly A. Genovese, Daniel P. Herr, Michelle Grindle, Jeffrey L. Smith, Jassmin McIver-Jones, Rachel C. Fischer, Nadine Rosin, Brittany Speas and John D. Weber, have read the foregoing Power of Attorney. We are the person(s) identified therein as agent(s) for the principal named therein. We acknowledge our legal responsibilities.

---

| | |
|:---|:---|
| /s/Delson R. Campbell<br> ______________________________________<br> Delson R. Campbell<br> Signed electronically on July 14, 2025 at 8:30 am<br>| /s/Rachel C. Fischer<br> ___________________________________<br> Rachel C. Fischer<br> Signed electronically on July 14. 2025 at 10:03 am<br>|
|  /s/Kimberly A. Genovese<br> ______________________________________<br> Kimberly A. Genovese<br> Signed electronically on July 14, 2025 at 8:08 am<br>| /s/Daniel P. Herr<br> ___________________________________<br> Daniel P. Herr<br> Signed electronically on July 14, 2025 at 8:42 am<br>|
| /s/Nadine Rosin<br> _____________________________________<br> Nadine Rosin<br> Signed electronically on July 14, 2025 at 10:47 am<br>| /s/Michelle Grindle<br> ___________________________________<br> Michelle Grindle<br> Signed electronically on July 21, 2025 at 10:18 am<br>|
| /s/Jeffrey L. Smith<br> _____________________________________<br> Jeffrey L. Smith<br> Signed electronically on July 14, 2025 at 9:57 am<br>| /s/John D. Weber<br> ___________________________________<br> John D. Weber<br> Signed electronically on July 14, 2025 at 8:22 am<br>|
| /s/Jassmin McIver-Jones<br> _____________________________________<br> Jassmin McIver-Jones<br> Signed electronically on July 14, 2025 at 9:50 am<br>| /s/Brittany S. Speas<br> ___________________________________<br> Brittany S. Speas<br> Signed electronically on July 14, 2025 at 8:15 am<br>|

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Version: July 2025

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