# EDGAR Filing Document

**Accession Number:** 0001048606
**File Stem:** 0001104659-25-058242
**Filing Date:** 2025-6
**Character Count:** 55790
**Document Hash:** 02bcf9c26b59bd0e177b87b2435121f1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-058242.hdr.sgml**: 20250611

**ACCESSION NUMBER**: 0001104659-25-058242

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20250611

**DATE AS OF CHANGE**: 20250610

**EFFECTIVENESS DATE**: 20250611

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN LIFE VARIABLE ANNUITY ACCOUNT N
- **CENTRAL INDEX KEY:** 0001048606

**ORGANIZATION NAME:**
- **EIN:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08517
- **FILM NUMBER:** 251038330

**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 LIFE VARIABLE ANNUITY ACCOUNT N
- **CENTRAL INDEX KEY:** 0001048606

**ORGANIZATION NAME:**
- **EIN:** 350472300
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-214144
- **FILM NUMBER:** 251038329

**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

## Series and Classes Contracts Data

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

| Class ID   | Class Name                           | Ticker Symbol   |
|:---|:---|:---|
| C000176408 | Lincoln Investor Advantage RIA Class |  |

?xml version='1.0' encoding='ASCII'? EDGAR HTML

As filed with the Securities and Exchange Commission on June 10, 2025

1933 Act Registration No. 333-214144

1940 Act Registration No. 811-08517

------

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM N-4

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

POST-EFFECTIVE AMENDMENT NO. 20

and

REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940

AMENDMENT NO. 1170

Lincoln Life Variable Annuity Account N

(Exact Name of Registrant)

*Lincoln Investor Advantage*<sup>®</sup> *RIA Class*

THE LINCOLN NATIONAL LIFE INSURANCE COMPANY

(Name of Depositor)

1301 South Harrison Street

Fort Wayne, Indiana 46802

(Address of Depositor's Principal Executive Offices)

Depositor's Telephone Number, Including Area Code: (260) 455-2000

Craig T. Beazer, Esquire

The Lincoln National Life Insurance Company

150 North Radnor Chester Road

Radnor, PA 19087

(Name and Address of Agent for Service)

Copy to:

Jassmin McIver-Jones, Esquire

The Lincoln National Life Insurance Company

1301 South Harrison Street

Fort Wayne, Indiana 46802

Approximate Date of Proposed Public Offering: Continuous

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:

Interests in a separate account under individual flexible payment deferred variable annuity contracts.

------

**THE LINCOLN NATIONAL LIFE INSURANCE COMPANY**

**Lincoln Life Variable Annuity Account N**

*Lincoln Investor Advantage*<sup>®</sup>, *Lincoln Investor Advantage*<sup>®</sup> Advisory,

*Lincoln Investor Advantage*<sup>®</sup> Advisory Choice, *Lincoln Investor Advantage*<sup>®</sup> RIA Class,

*Lincoln Investor Advantage*<sup>®</sup> Fee-Based, *Lincoln Investor Advantage*<sup>®</sup> RIA,

*Lincoln Investor Advantage*<sup>®</sup> Pro, *Lincoln Investor Advantage*<sup>®</sup> Pro Advisory,

*Lincoln Investor Advantage*<sup>®</sup> Pro Advisory Choice

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

**Lincoln New York Account N for Variable Annuities**

*Lincoln Investor Advantage*<sup>®</sup>, *Lincoln Investor Advantage*<sup>®</sup> Advisory,

*Lincoln Investor Advantage*<sup>®</sup> Fee-Based

**Supplement dated June 10, 2025 to the Prospectus dated May 1, 2025**

This Supplement to your prospectus outlines important changes that become effective on and after June 16, 2025. These changes are related to Appendix A – Funds Available Under The Contract. All other provisions outlined in your variable annuity prospectus remain unchanged.

**The following line items are added to Appendix A – Funds Available Under the Contract:**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Investment Objective** | &nbsp;&nbsp;**Fund and Adviser/Sub-<br> adviser** | &nbsp;&nbsp;**Current Expenses** | &nbsp;&nbsp; **Average Annual Total**<br>**Returns (as of 12/31/2024)** | &nbsp;&nbsp; **Average Annual Total**<br>**Returns (as of 12/31/2024)** | &nbsp;&nbsp; **Average Annual Total**<br>**Returns (as of 12/31/2024)** |
| &nbsp;&nbsp;**Investment Objective** | &nbsp;&nbsp;**Fund and Adviser/Sub-<br> adviser** | &nbsp;&nbsp;**Current Expenses** | &nbsp;&nbsp;1 year | &nbsp;&nbsp;5 year | &nbsp;&nbsp;10 year |
| &nbsp;&nbsp; Long-term capital appreciation. | &nbsp;&nbsp;LVIP American Funds Vanguard Active Passive Growth Fund – Service Class<br> *advised by Lincoln Financial Investments Corporation* | &nbsp;&nbsp;0.98% | &nbsp;&nbsp;N/A | &nbsp;&nbsp;N/A | &nbsp;&nbsp;N/A |

---

You can find the fund prospectus and other information about the Contract online at www.lfg.com/VAprospectus. You can also obtain information at no cost by contacting your financial professional or by sending an email request to CustServSupportTeam@lfg.com.

**Please retain this supplement for future reference.**

**Part A**

The Prospectus for the *Lincoln Investor Advantage*<sup>®</sup> RIA Class variable annuity contract, as supplemented, is incorporated herein by reference to [Post-Effective Amendment No. 19](https://www.sec.gov/ix?doc=/Archives/edgar/data/1048606/000110465925035964/tm253924d1_485bpos.htm) (File No. 333-214144) filed on April 17, 2025, and to the definitive [497 Filing](https://www.sec.gov/ix?doc=/Archives/edgar/data/1048606/000110465925043353/tm253924d5_497.htm) filed on May 1, 2025.

**Part B**

The Statement of Additional Information for the *Lincoln Investor Advantage*<sup>®</sup> RIA Class variable annuity contract, including the consolidated financial statements of Lincoln Life and the financial statement of Lincoln Life Variable Annuity Account N, is incorporated herein by reference to [Post-Effective Amendment No. 19](https://www.sec.gov/ix?doc=/Archives/edgar/data/1048606/000110465925035964/tm253924d1_485bpos.htm) (File No. 333-214144) filed on April 17, 2025, and to the definitive [497 Filing](https://www.sec.gov/ix?doc=/Archives/edgar/data/1048606/000110465925043353/tm253924d5_497.htm) filed on May 1, 2025.

------

Lincoln Life Variable Annuity Account N

PART C - OTHER INFORMATION

**Item 27. Exhibits**

(a) [Resolutions of the Board of Directors of The Lincoln National Life Insurance Company establishing Separate Account N](https://www.sec.gov/Archives/edgar/data/1048606/0001047469-97-006008.txt)[incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-40937) filed on November 25, 1997.](https://www.sec.gov/Archives/edgar/data/1048606/0001047469-97-006008.txt)

(b) Not applicable

(c)(1) [Form of Broker-Dealer Selling Agreement among The Lincoln National Life Insurance Company, Lincoln Life & Annuity](https://www.sec.gov/Archives/edgar/data/1048606/000072686518000121/ex3a.htm)[Company of New York and Lincoln Financial Distributors, Inc. incorporated herein by reference to Registration Statement on Form N-4](https://www.sec.gov/Archives/edgar/data/1048606/000072686518000121/ex3a.htm)[(File No. 333-222786) filed on January 30, 2018.](https://www.sec.gov/Archives/edgar/data/1048606/000072686518000121/ex3a.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Amended and Restated Principal Underwriting Agreement dated May 1, 2007 between The Lincoln National Life Insurance](https://www.sec.gov/Archives/edgar/data/1048606/000072686507000801/exhibit3i.txt)[Company and Lincoln Financial Distributors, Inc. incorporated herein by reference to Post-Effective Amendment No. 24 (File No.](https://www.sec.gov/Archives/edgar/data/1048606/000072686507000801/exhibit3i.txt)[333-61554) filed on December 18, 2007.](https://www.sec.gov/Archives/edgar/data/1048606/000072686507000801/exhibit3i.txt)

(d)(1) [Annuity Contract (30070-A 8/03) incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-138190)](https://www.sec.gov/Archives/edgar/data/1048606/000119312506214445/dex994a.txt)[filed on October 25, 2006.](https://www.sec.gov/Archives/edgar/data/1048606/000119312506214445/dex994a.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [LIA Advisory (ICC23-60021) incorporated herein by reference to Post-Effective Amendment No. 15 (File No. 333-212682)](https://www.sec.gov/Archives/edgar/data/1048606/000110465923118682/tm2329782d1_ex99-bxdx2.htm)[filed on November 15, 2023.](https://www.sec.gov/Archives/edgar/data/1048606/000110465923118682/tm2329782d1_ex99-bxdx2.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [Large Account Credit Rider (ICC21AE-659) incorporated herein by reference to Pre-Effective Amendment No.1 (File No. 333-252473)](https://www.sec.gov/Archives/edgar/data/1048606/000072686521000242/exhibitd3.htm)[filed on May 26, 2021.](https://www.sec.gov/Archives/edgar/data/1048606/000072686521000242/exhibitd3.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [Large Account Credit Rider (AR-568) incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-193274)](https://www.sec.gov/Archives/edgar/data/1048606/000072686514000016/ex4c.htm)[filed on January 10, 2014.](https://www.sec.gov/Archives/edgar/data/1048606/000072686514000016/ex4c.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) [Variable Annuity Payment Option Rider (I4LA-NQ 8/10) incorporated herein by reference to Post-Effective Amendment No.](https://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/i4lifenqrider.htm)[44 (File No. 333-40937) filed on October 28, 2010.](https://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/i4lifenqrider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) [Variable Annuity Payment Option Rider (I4LA-Q 8/10) incorporated herein by reference to Post-Effective Amendment No. 44](https://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/i4lifeqrider.htm)[(File No. 333-40937) filed on October 28, 2010.](https://www.sec.gov/Archives/edgar/data/1048606/000072686510001205/i4lifeqrider.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) [Earnings Optimizer Death Benefit Rider (ICC21AR-669) incorporated herein by reference to Pre-Effective Amendment No. 1](https://www.sec.gov/Archives/edgar/data/1048606/000072686521000242/exhibitd6.htm)[(File No. 333-252473) filed on May 26, 2021.](https://www.sec.gov/Archives/edgar/data/1048606/000072686521000242/exhibitd6.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) [Earnings Optimizer Death Benefit Rider (AR-590) incorporated herein by reference to Post-Effective Amendment No. 3 (File](https://www.sec.gov/Archives/edgar/data/1048606/000072686515000549/ex4k.htm)[No. 333-193273) filed on November 12, 2015.](https://www.sec.gov/Archives/edgar/data/1048606/000072686515000549/ex4k.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(9) [Endorsement (AE-594) incorporated herein by reference to Post-Effective Amendment No. 10 (File No. 333-212681) filed on](https://www.sec.gov/Archives/edgar/data/847552/000072686519000663/ex4p.htm)[December 3, 2019.](https://www.sec.gov/Archives/edgar/data/847552/000072686519000663/ex4p.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10) [Variable Annuity Payout Rider Credit Endorsement LIA (23AE-723) incorporated herein by reference to Post-Effective](https://www.sec.gov/Archives/edgar/data/1048606/000110465923118679/tm2329782d1_ex99-bxdx15.htm)[Amendment No. 30 (File No. 333-193272) filed on November 15, 2023.](https://www.sec.gov/Archives/edgar/data/1048606/000110465923118679/tm2329782d1_ex99-bxdx15.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) [Variable Annuity Payout Rider Credit Endorsement LIA (ICC23AE-723) incorporated herein by reference to Post-Effective](https://www.sec.gov/Archives/edgar/data/1048606/000110465923118679/tm2329782d1_ex99-bxdx16.htm)[Amendment No. 30 (File No. 333-193272) filed on November 15, 2023.](https://www.sec.gov/Archives/edgar/data/1048606/000110465923118679/tm2329782d1_ex99-bxdx16.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(12) [Variable Annuity Payout Rider Credit Endorsement (23AE-730) incorporated herein by reference to Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/1048606/000110465923118679/tm2329782d1_ex99-bxdx17.htm)[No. 30 (File No. 333-193272) filed on November 15, 2023.](https://www.sec.gov/Archives/edgar/data/1048606/000110465923118679/tm2329782d1_ex99-bxdx17.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(13) [Guarantee of Principal Death Benefit Rider (ICC24AR-749) incorporated herein by reference to Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/1048606/000072686524000014/exhibitd14.htm)[No. 16 (File No. 333-212682) filed on February 2, 2024.](https://www.sec.gov/Archives/edgar/data/1048606/000072686524000014/exhibitd14.htm)

(e) [Investor Advantage RIA Class Application incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-214144)](https://www.sec.gov/Archives/edgar/data/1048606/000110465916163990/a16-23036_1ex99db5.htm)[filed on December 28, 2016.](https://www.sec.gov/Archives/edgar/data/1048606/000110465916163990/a16-23036_1ex99db5.htm)

(f)(1) [Articles of Incorporation of The Lincoln National Life Insurance Company incorporated herein by reference to Pre-Effective](https://www.sec.gov/Archives/edgar/data/1015343/000091205796021106/0000912057-96-021106.txt)[Amendment No. 1 (File No. 333-04999) filed on September 25, 1996.](https://www.sec.gov/Archives/edgar/data/1015343/000091205796021106/0000912057-96-021106.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [By-laws of The Lincoln National Life Insurance Company incorporated herein by reference to Post- Effective Amendment No.](https://www.sec.gov/Archives/edgar/data/1048607/000104746907002620/a2176929zex-99_b266b.txt)[3 on Form N-6 (File No. 333-118478) filed on April 5, 2007.](https://www.sec.gov/Archives/edgar/data/1048607/000104746907002620/a2176929zex-99_b266b.txt)

(g)(1) [Automatic Reinsurance Agreement dated July 1, 2007 between The Lincoln National Life Insurance Company and Swiss Re Life](https://www.sec.gov/Archives/edgar/data/1048606/000104746908004294/a2183086zex-99_b7b.txt)[& Health America Inc. incorporated herein by reference to Post-Effective Amendment No. 5 (File No. 333-138190) filed on April 8,](https://www.sec.gov/Archives/edgar/data/1048606/000104746908004294/a2183086zex-99_b7b.txt)[2008.](https://www.sec.gov/Archives/edgar/data/1048606/000104746908004294/a2183086zex-99_b7b.txt)

------

&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;(i) [Amendments to Automatic Reinsurance Agreement dated July 1, 2007 between The Lincoln National Life Insurance](https://www.sec.gov/Archives/edgar/data/1048606/000104746910003450/a2197016zex-99_b7bi.txt)[Company and Swiss Re Life & Health America Inc. incorporated herein by reference to Post-Effective Amendment No. 40](https://www.sec.gov/Archives/edgar/data/1048606/000104746910003450/a2197016zex-99_b7bi.txt)[(File No. 333-40937) filed on April 7, 2010.](https://www.sec.gov/Archives/edgar/data/1048606/000104746910003450/a2197016zex-99_b7bi.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) [Amendment No. 3 to Automatic Reinsurance Agreement dated July 1, 2007 between The Lincoln National Life Insurance](https://www.sec.gov/Archives/edgar/data/1048606/000110465918023505/a18-5316_1ex99db7bii.htm)[Company and Swiss Re Life & Health America Inc. incorporated herein by reference to Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/1048606/000110465918023505/a18-5316_1ex99db7bii.htm)[No. 69 (File No. 333-40937) filed on April 11, 2018.](https://www.sec.gov/Archives/edgar/data/1048606/000110465918023505/a18-5316_1ex99db7bii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) [Amendment No. 4 to Automatic Reinsurance Agreement dated July 1, 2007 between The Lincoln National Life Insurance](https://www.sec.gov/Archives/edgar/data/1048606/000110465919022240/a19-4546_1ex99db7biii.htm)[Company and Swiss Re Life & Health America Inc. incorporated herein by reference to Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/1048606/000110465919022240/a19-4546_1ex99db7biii.htm)[No. 48 (File No. 333-138190) filed on April 18, 2019.](https://www.sec.gov/Archives/edgar/data/1048606/000110465919022240/a19-4546_1ex99db7biii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) [Amendment No. 5 to Automatic Reinsurance Agreement dated July 1, 2007 between The Lincoln National Life Insurance](https://www.sec.gov/Archives/edgar/data/1048606/000072686519000368/ex7biv.htm)[Company and Swiss Re Life & Health America Inc. incorporated herein by reference to Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/1048606/000072686519000368/ex7biv.htm)[No. 50 (File No. 333-138190) filed on August 22, 2019.](https://www.sec.gov/Archives/edgar/data/1048606/000072686519000368/ex7biv.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) [Amendment No. 6 to Automatic Reinsurance Agreement dated July 1, 2007 between The Lincoln National Life Insurance](https://www.sec.gov/Archives/edgar/data/1048606/000072686520000430/ex7b.htm)[Company and Swiss Re Life & Health America Inc. incorporated herein by reference to Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/1048606/000072686520000430/ex7b.htm)[No. 56 (File No. 333-138190) filed on August 14, 2020.](https://www.sec.gov/Archives/edgar/data/1048606/000072686520000430/ex7b.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [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 the 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)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) [Amendment No. 2 to the Third Amended and Restated Automatic Indemnity Reinsurance Agreement dated January 1,](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xii.htm)[2023, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados)](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xii.htm)[Limited incorporated herein by reference to Post-Effective Amendment No. 20 (File No. 333-212682) filed on April 10,](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xii.htm)[2025.](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) [Amendment No. 3 to the Third Amendment and Restated Automatic Indemnity Reinsurance Agreement dated January](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xiii.htm)[1, 2023, between The Lincoln National Life Insurance Company and Lincoln National Reinsurance Company (Barbados)](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xiii.htm)[Limited incorporated herein by reference to Post-Effective Amendment No. 20 (File No. 333-212682) filed on April 10,](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xiii.htm)[2025.](https://www.sec.gov/Archives/edgar/data/1048606/000110465925033724/tm253782d1_ex99-bxgx2xiii.htm)

(h) Fund Participation Agreements and Amendments between The Lincoln National Life Insurance Company and:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) [AIM (Invesco) Variable Insurance Funds, Inc.](https://www.sec.gov/Archives/edgar/data/1048607/000104746913003826/a2213172zex-99_1.txt)[incorporated herein by reference to](https://www.sec.gov/Archives/edgar/data/1048607/000104746913003826/a2213172zex-99_1.txt)[Post-Effective Amendment No. 21 on Form](https://www.sec.gov/Archives/edgar/data/1048607/000104746913003826/a2213172zex-99_1.txt)[N-6 (File No. 333-146507) filed on April 2, 2013](https://www.sec.gov/Archives/edgar/data/1048607/000104746913003826/a2213172zex-99_1.txt).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [AllianceBernstein Variable Products Series Fund incorporated herein by reference to Po](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh2.htm)[st-Effective Amendment No. 23 on](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh2.htm)[Form N-6 (File No. 333-146507) filed on April 1, 2015](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh2.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [ALPS Variable Investment Trust incorporated herein by reference to](https://www.sec.gov/Archives/edgar/data/1048606/000110465915030937/a15-4735_1ex99db8aiii.htm)[Post-Effective Amendment No. 1 (File No. 333-193272)](https://www.sec.gov/Archives/edgar/data/1048606/000110465915030937/a15-4735_1ex99db8aiii.htm)[filed on April 28, 2015](https://www.sec.gov/Archives/edgar/data/1048606/000110465915030937/a15-4735_1ex99db8aiii.htm);

(3-a) [amendment incorporated herein by reference to](https://www.sec.gov/Archives/edgar/data/1048606/000072686515000361/ex8aiii.htm)[Post-Effective Amendment No. 2 (File No. 333-193272) filed on](https://www.sec.gov/Archives/edgar/data/1048606/000072686515000361/ex8aiii.htm)[June 4, 2015](https://www.sec.gov/Archives/edgar/data/1048606/000072686515000361/ex8aiii.htm);

(3-b) [amendments incorporated herein by reference t](https://www.sec.gov/Archives/edgar/data/1048606/000072686518000142/exhibit8xvii.htm)[o](https://www.sec.gov/Archives/edgar/data/1048606/000072686518000142/exhibit8xvii.htm)[Post-Effective Amendment No. 21 (File No. 333-186894) filed on](https://www.sec.gov/Archives/edgar/data/1048606/000072686518000142/exhibit8xvii.htm)[February 9, 2018](https://www.sec.gov/Archives/edgar/data/1048606/000072686518000142/exhibit8xvii.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [American Funds Insurance Series incorporated herein by reference to](https://www.sec.gov/Archives/edgar/data/1048607/000110465917021018/a17-3344_1ex99dbh4.htm)[Post-Effective Amendment No. 26 on Form N-6 (File](https://www.sec.gov/Archives/edgar/data/1048607/000110465917021018/a17-3344_1ex99dbh4.htm)[No. 333-146507) filed on April 3, 2017](https://www.sec.gov/Archives/edgar/data/1048607/000110465917021018/a17-3344_1ex99dbh4.htm);

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) [Columbia Funds Variable Insurance Trust incorporated herein by reference to Post-Effective Amendment No. 7 (File No. 333-212682)](https://www.sec.gov/Archives/edgar/data/1048606/000110465920046914/a20-6345_1ex99db8avi.htm)[filed on April 15, 2020](https://www.sec.gov/Archives/edgar/data/1048606/000110465920046914/a20-6345_1ex99db8avi.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) [Columbia Funds Variable Insurance Trust II incorporated herein by reference to Post-Effective Amendment No. 7 (File No.](https://www.sec.gov/Archives/edgar/data/1048606/000110465920046914/a20-6345_1ex99db8avii.htm)[333-212682) filed on April 15, 2020](https://www.sec.gov/Archives/edgar/data/1048606/000110465920046914/a20-6345_1ex99db8avii.htm).

------

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) [Delaware VIP Trust incorporated herein by reference to](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh6.htm)[Post-Effective Amendment No. 23 on Form N-6 (File No. 333-146507)](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh6.htm)[filed on April 1, 2015](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh6.htm).

(7-a) [amendment incorporated by reference to Post-Effective Amendment No. 40 filed on Form N-6 (File No. 333-125790)](https://www.sec.gov/Archives/edgar/data/1080299/000110465922043547/a22-2874_1ex99dbh6a.htm)[filed on April 7, 2022.](https://www.sec.gov/Archives/edgar/data/1080299/000110465922043547/a22-2874_1ex99dbh6a.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) [Deutsche DWS Variable Series II incorporated herein by reference to](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh8.htm)[Post-Effective Amendment No. 23 on Form N-6 (File](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh8.htm)[No. 333-146507) filed on April 1, 2015](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh8.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(9) [Eaton Vance Variable Trust incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-193272) filed](https://www.sec.gov/Archives/edgar/data/1048606/000110465914039627/a14-6039_1ex99db8aviii.txt)[on May 16, 2014](https://www.sec.gov/Archives/edgar/data/1048606/000110465914039627/a14-6039_1ex99db8aviii.txt).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10) [Fidelity Variable Insurance Products Fund incorporated herein by reference to](https://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh10.htm)[Post-Effective Amendment No. 34 on Form](https://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh10.htm)[N-6 (File No. 333-125790) filed on April 9, 2018](https://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh10.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) [First Trust Variable Insurance Trust and First Trust Portfolios, L.P. incorporated herein by reference to Post-Effective](https://www.sec.gov/Archives/edgar/data/1048606/000110465916111237/a16-4046_1ex99db8x.htm)[Amendment No. 9 (File No. 333-193272) filed on April 13, 2016](https://www.sec.gov/Archives/edgar/data/1048606/000110465916111237/a16-4046_1ex99db8x.htm);

(11-a) [second amendment incorporated herein by reference to Post-Effective Amendment No. 22 on Form N-4 (File No.](https://www.sec.gov/Archives/edgar/data/1048606/000110465923066062/tm2315421d1_ex99-bxhx8xa.htm)[333-212680) filed on May 30, 2023.](https://www.sec.gov/Archives/edgar/data/1048606/000110465923066062/tm2315421d1_ex99-bxhx8xa.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(12) [Franklin Templeton Variable Insurance Products Trust incorporated herein by reference to](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh10.htm)[Post-Effective Amendment No.](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh10.htm)[23 on Form N-6 (File No. 333-146507) filed on April 1, 2015](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh10.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(13) [Goldman Sachs Variable Insurance Trust incorporated herein by reference to](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh11.htm)[Post-Effective Amendment No. 23 on Form](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh11.htm)[N-6 (File No. 333-146507) filed on April 1, 2015](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh11.htm);

(13-a) [Amendment incorporated by reference to Post-Effective Amendment No. 42 filed on Form N-6 (File No. 333-125790)](https://www.sec.gov/Archives/edgar/data/1080299/000110465923044021/tm235109d1_ex99-bxhx12xa.htm)[filed on April 11, 2023.](https://www.sec.gov/Archives/edgar/data/1080299/000110465923044021/tm235109d1_ex99-bxhx12xa.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(14) [Ivy Funds Variable Insurance Portfolios incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-193272)](https://www.sec.gov/Archives/edgar/data/1048606/000110465914039627/a14-6039_1ex99db8axiv.txt)[filed on May 16, 2014](https://www.sec.gov/Archives/edgar/data/1048606/000110465914039627/a14-6039_1ex99db8axiv.txt);

(14-a) [amendment incorporated herein by reference to Post-Effective Amendment No. 32 on Form N-6 (File No. 333-125790)](https://www.sec.gov/Archives/edgar/data/1080299/000110465917021026/a17-3359_1ex99dbh12.htm)[filed on April 3, 2017](https://www.sec.gov/Archives/edgar/data/1080299/000110465917021026/a17-3359_1ex99dbh12.htm).

(14-b) [second amendment incorporated by reference to Post-Effective Amendment No. 40 on Form N-6 (File No. 333-125790)](https://www.sec.gov/Archives/edgar/data/1080299/000110465922043547/a22-2874_1ex99dbh13b.htm)[filed on April 7, 2022.](https://www.sec.gov/Archives/edgar/data/1080299/000110465922043547/a22-2874_1ex99dbh13b.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(15) [Legg Mason Partners Variable Equity Trust, Legg Mason Partners Variable Income Trust, Legg Mason Investor Services,](https://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh16.htm)[LLC, and Legg Mason Partners Fund Advisor, LLC Agreement incorporated herein by reference to](https://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh16.htm)[Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh16.htm)[No. 34 on Form N-6 (File No. 333-125790) filed on April 9, 2018](https://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh16.htm);

(15-a) [third amendment incorporated herein by reference to Post-Effective Amendment No. 13 filed on Form N-4 (File No.](https://www.sec.gov/Archives/edgar/data/1048606/000072686521000050/ex99h11a.htm)[333-212680) filed on February 11, 2021.](https://www.sec.gov/Archives/edgar/data/1048606/000072686521000050/ex99h11a.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(16) [Lincoln Variable Insurance Products Trust incorporated herein by reference to](https://www.sec.gov/Archives/edgar/data/1048607/000110465916109301/a16-3839_1ex99dbh15.htm)[Post-Effective Amendment No. 24 on Form](https://www.sec.gov/Archives/edgar/data/1048607/000110465916109301/a16-3839_1ex99dbh15.htm)[N-6 (File No. 333-146507) filed on April 1, 2016](https://www.sec.gov/Archives/edgar/data/1048607/000110465916109301/a16-3839_1ex99dbh15.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(17) [MFS Variable Insurance Trust, MFS Variable Insurance Trust II and III incorporated herein by reference to](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh17.htm)[Post-Effective](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh17.htm)[Amendment No. 23 on Form N-6 (File No. 333-146507) filed on April 1, 2015](https://www.sec.gov/Archives/edgar/data/1048607/000110465915025110/a15-4241_1ex99dbh17.htm);

(17-a) [amendments incorporated herein by reference to Post-Effective Amendment No. 36 on Form N-6 (File No. 333-125790)](https://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbh19.htm)[filed on April 12, 2019.](https://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbh19.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(18) [PIMCO Variable Insurance Trust incorporated herein by reference to](https://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh22.htm)[Post-Effective Amendment No. 34 on Form N-6 (File](https://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh22.htm)[No. 333-125790) filed on April 9, 2018](https://www.sec.gov/Archives/edgar/data/1080299/000110465918023065/a18-5073_1ex99dbh22.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(19) [Putnam Variable Trust incorporated herein by reference to Post-Effective Amendment No. 26 on Form N-6 (File No. 333-146507)](https://www.sec.gov/Archives/edgar/data/1048607/000110465917021018/a17-3344_1ex99dbh19.htm)[filed on April 3, 2017](https://www.sec.gov/Archives/edgar/data/1048607/000110465917021018/a17-3344_1ex99dbh19.htm);

(19-a) [amendment no. 7 incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-236907)](https://www.sec.gov/Archives/edgar/data/1048606/000072686520000080/ex8xv-a.htm)[filed on March 5, 2020.](https://www.sec.gov/Archives/edgar/data/1048606/000072686520000080/ex8xv-a.htm)

(19-b) [amendment no. 8 incorporated herein by reference to Post-Effective Amendment 13 on Form N-4 (File No. 333-212680)](https://www.sec.gov/Archives/edgar/data/1048606/000072686521000050/ex99h14b.htm)[filed on February 11, 2021.](https://www.sec.gov/Archives/edgar/data/1048606/000072686521000050/ex99h14b.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(20) [Rydex Variable Trust and Guggenheim Funds Distributors, LLC incorporated herein by reference to Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/1048606/000110465915030937/a15-4735_1ex99db8axxiii.htm)[No. 1 (File No. 333-193272) filed on April 28, 2015](https://www.sec.gov/Archives/edgar/data/1048606/000110465915030937/a15-4735_1ex99db8axxiii.htm).

------

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(21) [Van Eck VIP Trust incorporated herein by reference to Post-Effective Amendment No. 1 (File No. 333-193272) filed on April](https://www.sec.gov/Archives/edgar/data/1048606/000110465915030937/a15-4735_1ex99db8axxvii.htm)[28, 2015](https://www.sec.gov/Archives/edgar/data/1048606/000110465915030937/a15-4735_1ex99db8axxvii.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(22) [Virtus Variable Insurance Trust and VP Distributors, LLC incorporated herein by reference to Post-Effective Amendment](https://www.sec.gov/Archives/edgar/data/1048606/000110465915030937/a15-4735_1ex99db8axxviii.htm)[No. 1 (File No. 333-193272) filed on April 28, 2015](https://www.sec.gov/Archives/edgar/data/1048606/000110465915030937/a15-4735_1ex99db8axxviii.htm).

(i) [Accounting and Financial Administration Services Agreement dated January 1, 2019 among State Street Bank and Trust Company,](https://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](https://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.](https://www.sec.gov/Archives/edgar/data/1080299/000110465919021053/a19-3437_1ex99dbi1.htm)

(j) Rule 22c-2 Agreements between The Lincoln National Life Insurance Company and:

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [ALPS Variable Investment Trust incorporated herein by reference to Post-Effective Amendment No. 1 (File No. 333-193272)](https://www.sec.gov/Archives/edgar/data/1048606/000110465915030937/a15-4735_1ex99db8bii.htm)[filed on April 28, 2015.](https://www.sec.gov/Archives/edgar/data/1048606/000110465915030937/a15-4735_1ex99db8bii.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) [American Funds Insurance Series incorporated herein by reference to Post-Effective Amendment No. 30 (File No. 333-36304)](https://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/afd.txt)[filed on May 29, 2008.](https://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/afd.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) [Delaware VIP Trust incorporated herein by reference to Post-Effective Amendment No. 57 (File No. 333-36316) filed on](https://www.sec.gov/Archives/edgar/data/1048606/000072686512000519/ex8bv.htm)[March 30, 2012.](https://www.sec.gov/Archives/edgar/data/1048606/000072686512000519/ex8bv.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) [Fidelity Variable Insurance Products Trust incorporated herein by reference to Post-Effective Amendment No. 30 (File No.](https://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/fidelity.txt)[333-36304) filed on May 29, 2008.](https://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/fidelity.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) [Franklin Templeton Variable Insurance Products Trust incorporated herein by reference to Post-Effective Amendment No. 30](https://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/franklin4lnl.txt)[(File No. 333-36304) filed on May 29, 2008.](https://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/franklin4lnl.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) [Guggenheim Funds Distributors, LLC incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-193272)](https://www.sec.gov/Archives/edgar/data/1048606/000110465914039627/a14-6039_1ex99db8bvii.txt)[filed on May 16, 2014.](https://www.sec.gov/Archives/edgar/data/1048606/000110465914039627/a14-6039_1ex99db8bvii.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) [Lincoln Variable Insurance Products Trust incorporated herein by reference to Post-Effective Amendment No. 30 (File No.](https://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/lvip4lnl.txt)[333-36304) filed on May 29, 2008.](https://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/lvip4lnl.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(9) [MFS Variable Insurance Trust incorporated herein by reference to Post-Effective Amendment No. 30 (File No. 333-36304)](https://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/mfs.txt)[filed on May 29, 2008.](https://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/mfs.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10) [Putnam Variable Insurance Trust incorporated herein by reference to Post-Effective Amendment No. 30 (File No. 333-36304)](https://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/putnam4lnl.txt)[filed on May 29, 2008.](https://www.sec.gov/Archives/edgar/data/1048606/000072686508000644/putnam4lnl.txt)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11) [Van Eck Securities Corporation incorporated herein by reference to Post-Effective Amendment No. 1 (File No. 333-193272)](https://www.sec.gov/Archives/edgar/data/1048606/000110465915030937/a15-4735_1ex99db8bxv.htm)[filed on April 28, 2015.](https://www.sec.gov/Archives/edgar/data/1048606/000110465915030937/a15-4735_1ex99db8bxv.htm)

(k) [Opinion and Consent of Scott C. Durocher, Senior Counsel, The Lincoln National Life Insurance Company, as to the legality of](https://www.sec.gov/Archives/edgar/data/1048606/000110465916163990/a16-23036_1ex99db9.htm)[securities being issued incorporated herein by reference to Pre-Effective Amendment No. 1 (File No. 333-214144) filed on December](https://www.sec.gov/Archives/edgar/data/1048606/000110465916163990/a16-23036_1ex99db9.htm)[28, 2016.](https://www.sec.gov/Archives/edgar/data/1048606/000110465916163990/a16-23036_1ex99db9.htm)

(l)(1) [Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm filed herein.](tm2515006d7_ex99-bxlx1.htm)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) [Power of Attorney - Principal Officers and Directors of The Lincoln National Life Insurance Company incorporated herein by](https://www.sec.gov/Archives/edgar/data/1048606/000110465925035964/tm253980d4_ex99-bxlx2.htm)[reference to Post-Effective Amendment No. 19 (File No. 333-214144) filed on April 17, 2025.](https://www.sec.gov/Archives/edgar/data/1048606/000110465925035964/tm253980d4_ex99-bxlx2.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)

EX-101.SCH XBRL Taxonomy Extension Schema Document

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

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

------

---

| | |
|:---|:---|
| Name | Positions and Offices with Depositor |
| Craig T. Beazer\* | Executive Vice President, General Counsel and Director |
| 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 |
| Christopher M. Neczypor\* | Executive Vice President, Chief Financial Officer and Director |
| Nancy A. Smith\* | Senior Vice President and Secretary |
| Joseph D. Spada\*\* | Vice President and Chief Compliance Officer for Separate Accounts |
| Eric B. Wilmer\*\*\* | Assistant Vice President and Director |

---

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

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

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

**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 The Lincoln National Life Insurance Company (Lincoln Life or Company) provides that Lincoln Life 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 Life, 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 Life. Certain additional conditions apply to indemnification in criminal proceedings.

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

Please refer to Article VII of the By-Laws of Lincoln Life (Exhibit no. f(b) hereto) for the full text of the indemnification provisions. Indemnification is permitted by, and is subject to the requirements of, Indiana 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 |
| Vacant | &nbsp;&nbsp;&nbsp;&nbsp; Senior Vice President, Chief Operating Officer and Head of Financial <br> Institutions Group<br>|

---

\*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;(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 Life 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 Life.

------

**SIGNATURES**

(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 4<sup>th</sup>
day of June, 2025 at 9:06 am.

**Lincoln National Variable Annuity Account H**

**Lincoln Life Variable Annuity Account N**

(Registrants)

---

| | |
|:---|:---|
| By: | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Delson R. Campbell |
|  | Delson R. Campbell |
|  | Senior Vice President, The Lincoln National Life Insurance Company |

---

Signed on its behalf, in the City of Hartford, and the State of Connecticut on this 4<sup>th</sup> day of June, 2025 at 11:39 am.

**The Lincoln National Life Insurance Company**

(Depositor)

---

| | |
|:---|:---|
| By: | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Michelle L. Grindle |
|  | Michelle L. Grindle |
|  | (Signature-Officer of Depositor) |
|  | Vice President, The Lincoln National Life Insurance Company |

---

**Lincoln National Variable Annuity Account E (File No. 811-04882; CIK: 0000804223)**

033-26032 (Amendment No. 81)

**Lincoln National Variable Annuity Account H (File No. 811-05721; CIK: 0000847552)**

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;033-27783 (Amendment No. 80) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-63505 (Amendment No. 89) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-18419 (Amendment No. 83) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-135219 (Amendment No. 62) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-35780 (Amendment No. 63) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-170695 (Amendment No. 56) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-35784 (Amendment No. 78) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-181615 (Amendment No. 46) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-61592 (Amendment No. 80) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-212681 (Amendment No. 28) |

---

**Lincoln Life Variable Annuity Account N (File No. 811-08517; CIK: 0001048606)**

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-193272 (Amendment No. 33) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-239288 (Amendment No. 11) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-193273 (Amendment No. 25) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-252473 (Amendment No. 19) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-193274 (Amendment No. 23) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-252653 (Amendment No. 14) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-212682 (Amendment No. 21) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-252654 (Amendment No. 14) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;333-214144 (Amendment No. 20) |  |

---

(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 June 4, 2025 at 9:06 am.

---

| | |
|:---|:---|
| Signature | Title |
| \*/s/ Ellen G. Cooper | President and Director |
| Ellen G. Cooper | (Principal Executive Officer) |
| \*/s/ Christopher M. Neczypor | Executive Vice President, Chief Financial Officer, and Director |
| Christopher M. Neczypor |  |
| \*/s/ Craig T. Beazer | Executive Vice President and Director |
| Craig T. Beazer |  |
| \*/s/ Jayson R. Bronchetti | Executive Vice President, Chief Investment Officer, and Director |
| Jayson R. Bronchetti |  |
| \*/s/ Adam M. Cohen | Senior Vice President and Chief Accounting Officer (Principal Accounting Officer) |
| Adam M. Cohen |  |

---

---

| | |
|:---|:---|
| \*/s/ Eric B. Wilmer | Assistant Vice President and Director |
| Eric B. Wilmer |  |

---

\* By <u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Delson R. Campbell</u>, Pursuant to a Power of Attorney

Delson R. Campbell

## Ex-99.B(L)(1)

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 17, 2025, and each incorporated by reference in this Post-Effective Amendment No. 20 to the Registration Statement (Form N-4, File No. 333-214144) of Lincoln Life Variable Annuity Account N (the "Registration Statement"), dated June 10, 2025.

We also consent to the incorporation by reference of our reports (1) dated March 14, 2025, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (2) dated April 9, 2025, with respect to the financial statements of each of the subaccounts within Lincoln Life Variable Annuity Account N, 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

June 10, 2025