# EDGAR Filing Document

**Accession Number:** 0000804223
**File Stem:** 0001081039-23-000003
**Filing Date:** 2023-3
**Character Count:** 33931
**Document Hash:** 52b1a3e3ce3dc0eb46051550cf3e31de
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001081039-23-000003.hdr.sgml**: 20230315

**ACCESSION NUMBER**: 0001081039-23-000003

**CONFORMED SUBMISSION TYPE**: N-30D

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20230315

**FILED AS OF DATE**: 20230315

**DATE AS OF CHANGE**: 20230315

**EFFECTIVENESS DATE**: 20230315

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN NATIONAL VARIABLE ANNUITY FUND A
- **CENTRAL INDEX KEY:** 0000059566
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-01434
- **FILM NUMBER:** 23734206

**BUSINESS ADDRESS:**
- **STREET 1:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802
- **BUSINESS PHONE:** 2604552000

**MAIL ADDRESS:**
- **STREET 1:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46801
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT C
- **CENTRAL INDEX KEY:** 0000353894
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-03214
- **FILM NUMBER:** 23734201

**BUSINESS ADDRESS:**
- **STREET 1:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802
- **BUSINESS PHONE:** 2604552000

**MAIL ADDRESS:**
- **STREET 1:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN NATIONAL PENSION VARIABLE ANNUITY ACCOUNT C
- **DATE OF NAME CHANGE:** 19890508
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT E
- **CENTRAL INDEX KEY:** 0000804223
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-04882
- **FILM NUMBER:** 23734200

**BUSINESS ADDRESS:**
- **STREET 1:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802
- **BUSINESS PHONE:** 2604552000

**MAIL ADDRESS:**
- **STREET 1:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT H
- **CENTRAL INDEX KEY:** 0000847552
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-05721
- **FILM NUMBER:** 23734199

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 S CLINTON ST
- **STREET 2:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802
- **BUSINESS PHONE:** 2604552000

**MAIL ADDRESS:**
- **STREET 1:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VA I SEPARATE ACCOUNT OF UNUM LIFE INS CO OF AMERICA
- **CENTRAL INDEX KEY:** 0000849589
- **IRS NUMBER:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-05803
- **FILM NUMBER:** 23734202

**BUSINESS ADDRESS:**
- **STREET 1:** 2211 CONGRESS ST
- **CITY:** PORTLAND
- **STATE:** ME
- **ZIP:** 04122
- **BUSINESS PHONE:** 2077704319

**MAIL ADDRESS:**
- **STREET 1:** 2211 CONGRESS ST
- **CITY:** PORTLAND
- **STATE:** ME
- **ZIP:** 04122

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VA-1 SEPARATE ACCOUNT OF UNUM LIFE INS CO OF AMERICA
- **DATE OF NAME CHANGE:** 19920428

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TSAVA SEPARATE ACCOUNT OF UNUM LIFE INSURANCE COMPANY
- **DATE OF NAME CHANGE:** 19910320
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VA I SEPARATE ACCOUNT OF FIRST UNUM LIFE INSURANCE CO
- **CENTRAL INDEX KEY:** 0000880642
- **IRS NUMBER:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-06455
- **FILM NUMBER:** 23734203

**BUSINESS ADDRESS:**
- **STREET 1:** 2211 CONGRESS ST
- **CITY:** PORTLAND
- **STATE:** ME
- **ZIP:** 04122
- **BUSINESS PHONE:** 2077704319

**MAIL ADDRESS:**
- **STREET 1:** 2211 CONGRESS ST
- **CITY:** PORTLAND
- **STATE:** ME
- **ZIP:** 04122

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VA-1 SEPARATE ACCOUNT OF FIRST UNUM LIFE INSURANCE CO
- **DATE OF NAME CHANGE:** 19600201
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lincoln Life Variable Annuity Account JF-II
- **CENTRAL INDEX KEY:** 0000919555
- **IRS NUMBER:** 620395665
- **STATE OF INCORPORATION:** NE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08374
- **FILM NUMBER:** 23734197

**BUSINESS ADDRESS:**
- **STREET 1:** ONE GRANITE PLACE
- **CITY:** CONCORD
- **STATE:** NH
- **ZIP:** 03301-3258
- **BUSINESS PHONE:** 800-258-3648

**MAIL ADDRESS:**
- **STREET 1:** ONE GRANITE PLACE
- **CITY:** CONCORD
- **STATE:** NH
- **ZIP:** 03301-3258

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JPF VARIABLE ANNUITY SEPARATE ACCOUNT II
- **DATE OF NAME CHANGE:** 20000801

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HAMILTON ALEXANDER VARIABLE ANNUITY SEPARATE ACCOUNT
- **DATE OF NAME CHANGE:** 19940818
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CG VARIABLE ANNUITY SEPARATE ACCOUNT II
- **CENTRAL INDEX KEY:** 0000928718
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** CT
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08714
- **FILM NUMBER:** 23734204

**BUSINESS ADDRESS:**
- **STREET 1:** 900 COTTAGE GROVE RD
- **CITY:** BLOOMFIELD
- **STATE:** CT
- **ZIP:** 06002

**MAIL ADDRESS:**
- **STREET 1:** 900 COTTAGE GROVE RD
- **CITY:** HARTFORD
- **STATE:** CT
- **ZIP:** 06152-2251
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CIGNA VARIABLE ANNUITY SEPARATE ACCOUNT I
- **CENTRAL INDEX KEY:** 0000943724
- **IRS NUMBER:** 060303370
- **STATE OF INCORPORATION:** CT
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-09014
- **FILM NUMBER:** 23734205

**BUSINESS ADDRESS:**
- **STREET 1:** 900 COTTAGE GROVE RD
- **CITY:** HARTFORD
- **STATE:** CT
- **ZIP:** 06152-2251
- **BUSINESS PHONE:** 2037262920

**MAIL ADDRESS:**
- **STREET 1:** 900 COTTAGE GROVE ROAD
- **CITY:** HARTFORD
- **STATE:** CT
- **ZIP:** 06152-2251
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT L
- **CENTRAL INDEX KEY:** 0001015343
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-07645
- **FILM NUMBER:** 23734195

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 S CLINTON ST
- **STREET 2:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802
- **BUSINESS PHONE:** 2604552000

**MAIL ADDRESS:**
- **STREET 1:** 1300 S CLINTON ST
- **STREET 2:** P O BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN NATIONAL VARIABLE ANNUITY ACCT L
- **DATE OF NAME CHANGE:** 20060207

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN NATIONAL VARIABLE ANNUITY ACCT L GRP VAR ANNUITY I
- **DATE OF NAME CHANGE:** 19960524
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE & ANNUITY VARIABLE ANNUITY ACCOUNT L
- **CENTRAL INDEX KEY:** 0001021153
- **IRS NUMBER:** 161505436
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-07785
- **FILM NUMBER:** 23734211

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

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

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN LIFE & ANNUITY VAR ANN SEP ACCT L GROUP VAR ANN II
- **DATE OF NAME CHANGE:** 19960819
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE & ANNUITY VARIABLE ANNUITY ACCOUNT H
- **CENTRAL INDEX KEY:** 0001045008
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08441
- **FILM NUMBER:** 23734212

**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 VARIABLE ANNUITY ACCOUNT Q
- **CENTRAL INDEX KEY:** 0001048604
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08569
- **FILM NUMBER:** 23734209

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 SOUTH CLINTON STREET
- **STREET 2:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802
- **BUSINESS PHONE:** 2604552000

**MAIL ADDRESS:**
- **STREET 1:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46802

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LINCOLN LIFE VARIBALE ANNUITY ACCOUNT Q
- **DATE OF NAME CHANGE:** 19971028
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE VARIABLE ANNUITY ACCOUNT N
- **CENTRAL INDEX KEY:** 0001048606
- **IRS NUMBER:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08517
- **FILM NUMBER:** 23734213

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 S CLINTON ST
- **STREET 2:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46801
- **BUSINESS PHONE:** 2604552000

**MAIL ADDRESS:**
- **STREET 1:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46801
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES
- **CENTRAL INDEX KEY:** 0001093278
- **IRS NUMBER:** 161505436
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-09763
- **FILM NUMBER:** 23734210

**BUSINESS ADDRESS:**
- **STREET 1:** 100 MADISON STREET
- **STREET 2:** STE 1860
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202-2808
- **BUSINESS PHONE:** 3154288420

**MAIL ADDRESS:**
- **STREET 1:** 100 MADISON STREET
- **STREET 2:** SUITE 1860
- **CITY:** SYRACUSE
- **STATE:** NY
- **ZIP:** 13202-2808
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lincoln Life Variable Annuity Account JF-I
- **CENTRAL INDEX KEY:** 0001102618
- **IRS NUMBER:** 620395665
- **STATE OF INCORPORATION:** NH
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-09779
- **FILM NUMBER:** 23734198

**BUSINESS ADDRESS:**
- **STREET 1:** ONE GRANITE PLACE
- **CITY:** CONCORD
- **STATE:** NH
- **ZIP:** 03301-3258
- **BUSINESS PHONE:** 800-258-3648

**MAIL ADDRESS:**
- **STREET 1:** ONE GRANITE PLACE
- **CITY:** CONCORD
- **STATE:** NH
- **ZIP:** 03301-3258

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JPF VARIABLE ANNUITY SEPARATE ACCOUNT
- **DATE OF NAME CHANGE:** 20000105
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE VARIABLE ANNUITY ACCOUNT T
- **CENTRAL INDEX KEY:** 0001108892
- **IRS NUMBER:** 350472300
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-09855
- **FILM NUMBER:** 23734208

**BUSINESS ADDRESS:**
- **STREET 1:** PO BOX 1110
- **CITY:** FT WAYNE
- **STATE:** IN
- **ZIP:** 46802
- **BUSINESS PHONE:** 2604552000

**MAIL ADDRESS:**
- **STREET 1:** PO BOX 1110
- **CITY:** FT WAYNE
- **STATE:** IN
- **ZIP:** 46802
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE VARIABLE ANNUITY ACCOUNT W
- **CENTRAL INDEX KEY:** 0001128326
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-10231
- **FILM NUMBER:** 23734207

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 S CLINTON STREET
- **STREET 2:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46801-1110
- **BUSINESS PHONE:** 2604552000

**MAIL ADDRESS:**
- **STREET 1:** 1300 S CLINTON STREET
- **STREET 2:** PO BOX 1110
- **CITY:** FORT WAYNE
- **STATE:** IN
- **ZIP:** 46801-1110
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE VARIABLE ANNUITY ACCOUNT JL-A
- **CENTRAL INDEX KEY:** 0000078599
- **IRS NUMBER:** 560359860
- **STATE OF INCORPORATION:** NC
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-30D
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-02188
- **FILM NUMBER:** 23734196

**BUSINESS ADDRESS:**
- **STREET 1:** ONE GRANITE PLACE
- **CITY:** CONCORD
- **STATE:** NH
- **ZIP:** 03301-3258
- **BUSINESS PHONE:** 800-258-3648

**MAIL ADDRESS:**
- **STREET 1:** ONE GRANITE PLACE
- **CITY:** CONCORD
- **STATE:** NH
- **ZIP:** 03301-3258

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JEFFERSON PILOT SEPARATE ACCOUNT A
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PILOT SEPARATE ACCOUNT A
- **DATE OF NAME CHANGE:** 19861229

## Series and Classes Contracts Data

### Lincoln National Variable Annuity Fund A (Series ID: S000025248)

| Class ID   | Class Name        | Ticker Symbol   |
|:---|:---|:---|
| C000075229 | Fund A Group      |  |
| C000075230 | Fund A Individual |  |

### LINCOLN LIFE VARIABLE ANNUITY ACCOUNT JL-A (Series ID: S000011216)

| Class ID   | Class Name                                           | Ticker Symbol   |
|:---|:---|:---|
| C000049539 | Lincoln Alpha and Alpha Flex Variable Annuity Policy |  |

### LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT C (Series ID: S000002783)

| Class ID   | Class Name                      | Ticker Symbol   |
|:---|:---|:---|
| C000007618 | Multi-Fund                      |  |
| C000007619 | Multi-Fund 5                    |  |
| C000007620 | Multi-Fund Select               |  |
| C000007621 | eAnnuity                        |  |
| C000112132 | Multi-Fund 5 Retirement Annuity |  |

### LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT E (Series ID: S000002784)

| Class ID   | Class Name          | Ticker Symbol   |
|:---|:---|:---|
| C000007622 | The American Legacy |  |

### LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT H (Series ID: S000002785)

| Class ID   | Class Name                                               | Ticker Symbol   |
|:---|:---|:---|
| C000007623 | American Legacy II                                       |  |
| C000007624 | American Legacy III                                      |  |
| C000007625 | American Legacy III C-Share                              |  |
| C000007626 | American Legacy III Plus                                 |  |
| C000007627 | American Legacy III View                                 |  |
| C000007628 | American Legacy Shareholder's Advantage                  |  |
| C000035632 | American Legacy Design                                   |  |
| C000078061 | American Legacy III B Class                              |  |
| C000078960 | American Legacy Shareholder's Advantage A Class          |  |
| C000096725 | American Legacy Signature                                |  |
| C000105459 | American Legacy Fusion                                   |  |
| C000116836 | American Legacy Series                                   |  |
| C000173806 | American Legacy Advisory                                 |  |
| C000201576 | American Legacy Shareholder's Advantage - A share (2018) |  |
| C000216182 | American Legacy Target Date Income Advisory              |  |
| C000216183 | American Legacy Target Date Income B Share               |  |

### VA I SEPARATE ACCOUNT OF UNUM LIFE INS CO OF AMERICA (Series ID: S000010013)

| Class ID   | Class Name                | Ticker Symbol   |
|:---|:---|:---|
| C000027687 | UNUM America Group VA I   |  |
| C000027688 | UNUM America Group VA II  |  |
| C000027689 | UNUM America Group VA III |  |

### VA I SEPARATE ACCOUNT OF FIRST UNUM LIFE INSURANCE CO (Series ID: S000010014)

| Class ID   | Class Name        | Ticker Symbol   |
|:---|:---|:---|
| C000027690 | First UNUM VA I   |  |
| C000027691 | First UNUM VA II  |  |
| C000027692 | First UNUM VA III |  |

### LINCOLN LIFE VARIABLE ANNUITY ACCOUNT JF-II (Series ID: S000011217)

| Class ID   | Class Name                                 | Ticker Symbol   |
|:---|:---|:---|
| C000052176 | Lincoln Allegiance Variable Annuity Policy |  |

### CG VARIABLE ANNUITY SEPARATE ACCOUNT II (Series ID: S000010016)

| Class ID   | Class Name       | Ticker Symbol   |
|:---|:---|:---|
| C000027694 | Accru ChoicePlus |  |
| C000027695 | Accru NY         |  |
| C000027696 | Accru Nationwide |  |

### CIGNA VARIABLE ANNUITY SEPARATE ACCOUNT I (Series ID: S000010017)

| Class ID   | Class Name          | Ticker Symbol   |
|:---|:---|:---|
| C000027697 | CIGNA Life Accru VA |  |

### LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT L (Series ID: S000011243)

| Class ID   | Class Name                                   | Ticker Symbol   |
|:---|:---|:---|
| C000030965 | Group Variable Annuity                       |  |
| C000126534 | Lincoln PathBuilder Income Version 2         |  |
| C000126535 | Lincoln PathBuilder Income Version 3         |  |
| C000126536 | Lincoln PathBuilder Income Version 4         |  |
| C000126537 | Lincoln PathBuilder Income Version 1         |  |
| C000149167 | Lincoln Retirement Income Rollover Version 1 |  |
| C000149168 | Lincoln Retirement Income Rollover Version 2 |  |
| C000149169 | Lincoln Retirement Income Rollover Version 3 |  |
| C000149170 | Lincoln Retirement Income Rollover Version 4 |  |

### LINCOLN LIFE & ANNUITY VARIABLE ANNUITY ACCOUNT L (Series ID: S000002788)

| Class ID   | Class Name             | Ticker Symbol   |
|:---|:---|:---|
| C000049414 | Group Variable Annuity |  |

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

| Class ID   | Class Name                                      | Ticker Symbol   |
|:---|:---|:---|
| C000049413 | American Legacy III View                        |  |
| C000049418 | American Legacy III                             |  |
| C000049422 | American Legacy III C Share                     |  |
| C000049428 | American Legacy III Plus                        |  |
| C000049430 | American Legacy Shareholder's Advantage         |  |
| C000049432 | American Legacy Design                          |  |
| C000078958 | American Legacy III B Class                     |  |
| C000078959 | American Legacy Shareholder's Advantage A Class |  |
| C000097756 | American Legacy Signature                       |  |
| C000105812 | American Legacy Fusion                          |  |
| C000116840 | American Legacy Series                          |  |
| C000176385 | American Legacy Advisory                        |  |
| C000216686 | American Legacy Target Date Income Advisory     |  |
| C000216689 | American Legacy Target Date Income B-Share      |  |

### LINCOLN LIFE VARIABLE ANNUITY ACCOUNT Q (Series ID: S000002799)

| Class ID   | Class Name       | Ticker Symbol   |
|:---|:---|:---|
| C000007694 | Group Multi-Fund |  |

### LINCOLN LIFE VARIABLE ANNUITY ACCOUNT N (Series ID: S000002797)

| Class ID   | Class Name                                                       | Ticker Symbol   |
|:---|:---|:---|
| C000007671 | Lincoln ChoicePlus                                               |  |
| C000007672 | Lincoln ChoicePlus Assurance Bonus                               |  |
| C000007673 | Lincoln ChoicePlus Assurance L Share                             |  |
| C000007675 | Lincoln ChoicePlus Access                                        |  |
| C000007676 | Lincoln ChoicePlus Bonus                                         |  |
| C000007677 | Lincoln ChoicePlus II                                            |  |
| C000007678 | Lincoln ChoicePlus II Access                                     |  |
| C000007679 | Lincoln ChoicePlus II Bonus                                      |  |
| C000007680 | Lincoln ChoicePlus II Advance                                    |  |
| C000007681 | Lincoln ChoicePlus Assurance B Share                             |  |
| C000007682 | Lincoln ChoicePlus Assurance C Share                             |  |
| C000035538 | Lincoln ChoicePlus Design                                        |  |
| C000041381 | Lincoln ChoicePlus Assurance (A Share)                           |  |
| C000063880 | Lincoln ChoicePlus Assurance (B Class)                           |  |
| C000074163 | Lincoln ChoicePlus Assurance (A Class)                           |  |
| C000096384 | Lincoln ChoicePlus Rollover                                      |  |
| C000096925 | Lincoln ChoicePlus Signature                                     |  |
| C000100224 | Lincoln InvestmentSolutions                                      |  |
| C000102889 | Lincoln ChoicePlus Fusion                                        |  |
| C000116834 | Lincoln ChoicePlus Assurance Series                              |  |
| C000126360 | Lincoln ChoicePlus Assurance Prime                               |  |
| C000138870 | Lincoln Investor Advantage                                       |  |
| C000138873 | Lincoln Investor Advantage Fee-Based                             |  |
| C000138874 | Lincoln Investor Advantage RIA                                   |  |
| C000173804 | Lincoln ChoicePlus Advisory                                      |  |
| C000173808 | Lincoln Investor Advantage Advisory                              |  |
| C000176406 | Lincoln InvestmentSolutions RIA                                  |  |
| C000176408 | Lincoln Investor Advantage RIA Class                             |  |
| C000176572 | Lincoln Core Income Variable Annuity                             |  |
| C000199853 | Lincoln Level Advantage Advisory Indexed Variable Annuity        |  |
| C000199854 | Lincoln Level Advantage B-Share Indexed Variable Annuity         |  |
| C000199855 | Lincoln Level Advantage B-Class Indexed Variable Annuity         |  |
| C000199856 | Lincoln Level Advantage Advisory Class Indexed Variable Annuity  |  |
| C000203524 | Lincoln Investor Advantage 2018                                  |  |
| C000214489 | Lincoln Level Advantage Fee-Based Variable Indexed Annuity       |  |
| C000217751 | Lincoln Level Advantage Design B-Share Indexed Variable Annuity  |  |
| C000217752 | Lincoln Level Advantage Design Advisory Indexed Variable Annuity |  |
| C000217813 | Lincoln Level Advantage Select B Share Indexed Variable Annuity  |  |
| C000219432 | Lincoln ChoicePlus Select B-Share                                |  |
| C000221398 | Lincoln Investor Advantage Advisory Choice                       |  |
| C000222779 | Lincoln Level Advantage Access Indexed Variable Annuity          |  |
| C000226659 | Lincoln Investor Advantage Pro                                   |  |
| C000226821 | Lincoln Investor Advantage Pro Advisory                          |  |
| C000226822 | Lincoln Investor Advantage Pro Advisory Choice                   |  |

### LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES (Series ID: S000002798)

| Class ID   | Class Name                             | Ticker Symbol   |
|:---|:---|:---|
| C000049410 | Lincoln ChoicePlus                     |  |
| C000049411 | Lincoln ChoicePlus Assurance B Share   |  |
| C000049412 | Lincoln ChoicePlus II                  |  |
| C000049419 | Lincoln ChoicePlus Access              |  |
| C000049420 | Lincoln ChoicePlus Assurance C Share   |  |
| C000049421 | Lincoln ChoicePlus II Access           |  |
| C000049423 | Lincoln ChoicePlus Assurance L Share   |  |
| C000049424 | Lincoln ChoicePlus II Advance          |  |
| C000049426 | Lincoln ChoicePlus Assurance Bonus     |  |
| C000049427 | Lincoln ChoicePlus II Bonus            |  |
| C000049429 | Lincoln ChoicePlus Design              |  |
| C000054046 | Lincoln ChoicePlus Assurance A Share   |  |
| C000064128 | Lincoln ChoicePlus Assurance (B Class) |  |
| C000074175 | Lincoln ChoicePlus Assurance (A Class) |  |
| C000097755 | Lincoln ChoicePlus Signature           |  |
| C000105253 | Lincoln InvestmentSolutions            |  |
| C000105807 | Lincoln ChoicePlus Fusion              |  |
| C000116838 | Lincoln ChoicePlus Assurance Series    |  |
| C000126363 | Lincoln ChoicePlus Assurance Prime     |  |
| C000138878 | Lincoln Investor Advantage             |  |
| C000138879 | Lincoln Investor Advantage Fee-Based   |  |
| C000176384 | Lincoln ChoicePlus Advisory            |  |
| C000176386 | Investor Advantage Advisory            |  |
| C000176581 | Lincoln Core Income Variable Annuity   |  |
| C000203525 | Lincoln Investor Advantage 2018        |  |

### LINCOLN LIFE VARIABLE ANNUITY ACCOUNT JF-I (Series ID: S000011209)

| Class ID   | Class Name                                    | Ticker Symbol   |
|:---|:---|:---|
| C000052174 | Lincoln Pilot Classic Variable Annuity Policy |  |
| C000052175 | Lincoln Pilot Elite Variable Annuity Policy   |  |

### LINCOLN LIFE VARIABLE ANNUITY ACCOUNT T (Series ID: S000002800)

| Class ID   | Class Name                                                    | Ticker Symbol   |
|:---|:---|:---|
| C000007695 | Individual Variable Annuity f/k/a SEI Variable Annuity        |  |
| C000007696 | Individual Variable Annuity f/k/a SEI Select Variable Annuity |  |

### LINCOLN LIFE VARIABLE ANNUITY ACCOUNT W (Series ID: S000002801)

| Class ID   | Class Name                          | Ticker Symbol   |
|:---|:---|:---|
| C000007697 | Wells Fargo New Directions Core     |  |
| C000007698 | Wells Fargo New Directions Access   |  |
| C000007699 | Wells Fargo New Directions Access 4 |  |

![](image0.jpg)

#### Jassmin McIver-Jones

#### Assistant Vice President

#### The Lincoln National Life Insurance Company

#### 100 N. Greene Street

#### Greensboro, North Carolina 27401

#### Telephone: (336) 691-3892

#### Jassmin.McIver-Jones@LFG.com
March 15, 2023&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-0506

**Lincoln Life Flexible Premium Variable Life Account D:** File No. 033-00417; 811-04592

**Lincoln Life Flexible Premium Variable Life Account F:** File No. 033-14692, 333-40745; 811-05164

**Lincoln Life Flexible Premium Variable Life Account G:** File No. 033-22740; 811-05585

**Lincoln Life Flexible Premium Variable Life Account J:** File No. 033-76434; 811-08410

**Lincoln Life Flexible Premium Variable Life Account K:** File No. 033-76432; 811-08412

**Lincoln Life Flexible Premium Variable Life Account M:** File No. 333-82663, 333-84360, 333-42479, 333-54338,

333-84370, 333-63940, 333-111137, 333-111128, 333-118478, 333-118477, 333-145090, 333-139960,

333-146507, 333-181796; 333-191329; 333-192303; 333-200100, 333-229292, 333-229198; 333-237112; 333-249922, 333-248990; 333-259409; 333-259297; 811-08557

**Lincoln Life Flexible Premium Variable Life Account R:** File No. 333-43107, 333-33782, 333-90432, 333-115882,

333-125792, 333-125991, 333-145235, 333-145239, 333-188891, 333-207968, 333-232013, 333-249920; 811-08579

**Lincoln Life Flexible Premium Variable Life Account S:** File No. 333-72875, 333-104719, 333-125790, 333-230052; 811-09241

**Lincoln Life Flexible Premium Variable Life Account Y:** File No. 333-81884, 333-81882, 333-90438, 333-118482,

333-118481, 333-115883, 333-156123; 811-21028

**Lincoln Life & Annuity Flexible Premium Variable Life Account M:** File No. 333-141782, 333-141788, 333-141789,

333-141785, 333-141790, 333-141779, 333-141767, 333-141771, 333-141775, 333-148917, 333-155333,

333-170383; 333-203099; 811-08559

**LLANY Separate Account R for Flexible Premium Variable Life:** File No. 333-141780, 333-141784, 333-141786,

333-141768, 333-141772, 333-141776; 333-149053; 811-08651

**LLANY Separate Account S for Flexible Premium Variable Life:** File No. 333-141777, 333-141773, 333-141769;

811-09257

**Lincoln Life & Annuity Flexible Premium Variable Life Account Y:** File No. 333-141781, 333-141783, 333-141787,

333-141770, 333-141774, 333-141778, 333-159954; 811-21029

**Lincoln Life Flexible Premium Variable Life Account JF-A:** File No. 333-144268, 333-144269, 333-144271, 333-144272, 333-144273, 333-144274, 333-144275; 811-04160

**Lincoln Life Flexible Premium Variable Life Account JF-C:** File No. 333-144270, 333-144264; 811-08230

**Lincoln Life & Annuity Flexible Variable Life Account JA-B:** File No. 033-77496; 811-08470

**CG Variable Life Insurance Separate Account I:** File No. 033-84426; 811-08780

**CG Variable Life Insurance Separate Account II:** File No. 033-89238; 811-08970

**CIGNA Variable Annuity Separate Account I:** File No. 033-90984; 811-09014

**CG Variable Annuity Separate Account II:** File No. 033-83020; 811-08714

**Variable Life B of Voya Retirement Insurance and Annuity Company:** File No. 033-75248, 033-76004, 033-76018,

033-64277, 333-27337; 811-04536

**Lincoln National Variable Annuity Fund A:** File No. 002-26342, 002-25618; 811-01434

**Lincoln National Variable Annuity Account C**: File No. 033-25990, 333-50817, 333-68842, 333-112927; 333-179107; 811-03214

**Lincoln National Variable Annuity Account E**: File No. 033-26032; 811-04882

**Lincoln National Variable Annuity Account H**: File No. 033-27783, 333-18419, 333-35780, 333-35784, 333-61592, 333-63505, 333-135219; 333-170695, 333-175888, 333-181615, 333-212681, 333-233762, 333-233764; 811-05721

**Lincoln National Variable Annuity Account L**: File No. 333-04999, 333-187069, 333-187070, 333-187071, 333-187072; 333-198911; 333-198912; 333-198913; 333-198914; 811-07645

**Lincoln Life Variable Annuity Account N**: File No. 333-40937, 333-36316, 333-36304, 333-61554, 333-135039,

333-138190, 333-149434; 333-170529; 333-170897; 333-172328; 333-174367; 333-181612; 333-186894; 333-193272; 333-193273; 333-193274, 333-212680, 333-212682, 333-214143, 333-214144, 333-214235; 333-222786; 333-236907, 333-239288; 333-252473; 333-252653; 333-252654; 811-08517

**Lincoln Life Variable Annuity Account Q**: File No. 333-43373; 811-08569

**Lincoln Life Variable Annuity Account T**: File No. 333-32402, 333-73532; 811-09855

**Lincoln Life Variable Annuity Account W**: File No. 333-52572, 333-52568, 333-64208; 811-10231

**Lincoln Life Variable Annuity Account JL-A:** File No. 333-141888; 811-02188

**Lincoln Life Variable Annuity Account JF-I:** File No. 333-144276, 333-144277; 811-09779

**Lincoln Life Variable Annuity Account JF-II:** File No. 333-144278; 811-08374

**Lincoln Life & Annuity Variable Annuity Account H**: File No. 333-141756, 333-141758, 333-141761, 333-141754, 333-141763, 333-141766, 333-171097; 333-176216; 333-181617; 333-214112, 333-234169, 333-234170;

811-08441

**Lincoln Life & Annuity Variable Annuity Account L**: File No. 333-141755; 811-07785

**Lincoln New York Account N for Variable Annuities**: File No. 333-141752, 333-141757, 333-141759, 333-141760, 333-141762, 333-145531, 333-149449; 333-171096; 333-175691; 333-176213; 333-181616; 333-186895; 333-193276; 333-193277; 333-214111, 333-214113, 333-214256; 811-09763

**First UNUM America Group VA I, VA II, VA III**: File No. 033-43763, 033-45845, 033-45850; 811-06455

**UNUM America Group VA I, VA II, VA III**: File No. 033-47786, 033-45846, 033-45851; 811-05803

Commissioners: As required by Rule 30e-2 under the Investment Company Act of 1940, as amended (the "Act"), the above-referenced Separate Accounts, unit investment trusts, registered under the Act and provided to contract owners a report containing financial statements and other applicable information ("Annual Report") for the period ending December 31, 2022; for each of the management investment companies (the "Underlying Funds") issuing securities held by the Account. We understand that the Underlying Funds have filed or will file their Annual Reports with the Commission under separate cover. If you have questions or comments, please contact me at (336) 691-3892.

Very truly yours,

/s/ Jassmin McIver-Jones

Jassmin McIver-Jones

Assistant Vice President