Document:

Exhibit 10(b)

  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, Scott C. Durocher, Kimberly A. Genovese, Daniel P. Herr, Donald E. Keller, Michelle Grindle, Jeffrey L. Smith, Jassmin McIver-Jones, Carolyn Augur 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

          VULcv-II / VUL Flex ES

          VULcv-III ES

          VULdb / VULdb ES

          VULdb-II ES

          VULone ES / VULone 2005 ES

          Momentum VULone / Momentum VULone 2005

          VULcv-IV ES

          VULdb-IV ES

          AssetEdge VUL

          AssetEdge VUL/AssetEdge Exec VUL 2015

          VULone 2007

          VULone 2010

        
	
          LLANY Separate Account R for Flexible Premium Variable Life (811-08651)

        	
          SVUL / SVUL ES

          SVUL-II ES

          SVUL-III ES

          SVUL-IV ES/PreservationEdge SVUL

          SVULone ES

          Momentum SVULone

          SVULone 2007

        
	
          LLANY Separate Account S for Flexible Premium Variable Life (811-09257)

        	
          CVUL Series III ES

          LCV4 ES

          LCV5 ES / LCC VUL

        
	
          Lincoln Life & Annuity Flexible Premium Variable Life Account Y (811-21029)

        	
          American Legacy VULcv-III

          American Legacy VULdb-II

          American Legacy SVUL-III

          American Legacy VULcv-IV

          American Legacy VULdb-IV

          American Legacy SVUL-IV/PreservationEdge SVUL

          American Legacy AssetEdge

        

  

  

  

  

  

  

  

  

  Variable Annuity Insurance Separate Accounts:

  	
          Lincoln Life & Annuity Variable Annuity  Account H (811-08441)

        	
          American Legacy III

          American Legacy III B Class

          American Legacy III C Share

          American Legacy III Plus

          American Legacy III View

          American Legacy Design

          American Legacy Signature

          American Legacy Fusion

          American Legacy Series

          American Legacy Advisory

          American Legacy Target Date Income B Share

          American Legacy Target Date Income Advisory

          Shareholder’s Advantage

          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)

          ChoicePlus Assurance (A Class)

          ChoicePlus Assurance (B Share)

          ChoicePlus Assurance (B Class)

          ChoicePlus Assurance (C Share)

          ChoicePlus Assurance (L Share)

          ChoicePlus Assurance (Bonus)

          ChoicePlus

          ChoicePlus II

          ChoicePlus Access

          ChoicePlus II Access

          ChoicePlus II Advance

          ChoicePlus II Bonus

          ChoicePlus Design

          ChoicePlus Signature

          ChoicePlus Fusion

          ChoicePlus Series

          ChoicePlus Prime

          ChoicePlus Advisory

          ChoicePlus Select B-Share

          Lincoln InvestmentSolutions

          Lincoln Investor Advantage

          Lincoln Investor Advantage 2018

          Lincoln Investor Advantage Fee-Based

          Lincoln Investor Advantage Advisory

          Lincoln Investor Advantage Advisory Choice

          Core Income

        

  

  

  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

  

  

  /s/Dennis R. Glass

  	______________________________	
          President and Director

        

  Dennis R. Glass

  

  

  /s/Ellen G. Cooper

  ______________________________                                                                                                  Executive Vice President, Chief Investment Officer Ellen G. Cooper  and Director

  

  

  /s/Randal J. Freitag

  ______________________________                                                                                                  Executive Vice President; Chief Financial Officer Randal J. Freitag  and Director

  

  

  /s/Christine A. Janofsky

  ______________________________                                                                                                  Senior Vice President; Chief Accounting Officer Christine A. Janofsky  and Controller

  

  

  /s/Lisa M. Buckingham

  ______________________________                                                                                                  Director

  Lisa M. Buckingham

  

  

  /s/George W. Henderson, III

  ______________________________                                                                                                  Director

  George W. Henderson, III

  

  

  /s/Mark E. Konen

  ______________________________                                                                                                  Director

  Mark E. Konen

  

  

  /s/M. Leanne Lachman

  ______________________________                                                                                                  Director

  M. Leanne Lachman

  

  

  /s/Louis G. Marcoccia

  ______________________________                                                                                                  Director

  Louis G. Marcoccia

  

  

  /s/Patrick S. Pittard

  _______________________________                                                                                                  Director

  Patrick S. Pittard

  

  

  

  

  

  

  We, Delson R. Campbell, Scott C. Durocher, Kimberly A. Genovese, Daniel P. Herr, Donald E. Keller, Michelle Grindle, Jeffrey L. Smith, Jassmin McIver-Jones,
    Carolyn Augur 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                                                      

          Delson R. Campbell

           

        	
          /s/Scott C. Durocher  

          Scott C. Durocher

        
	
          /s/Kimberly A. Genovese                                                      

          Kimberly A. Genovese

           

        	
          /s/Daniel P. Herr                                                      

          Daniel P. Herr

        
	
          /s/Donald E. Keller                                                      

          Donald E. Keller

           

        	
          /s/Michelle Grindle                                                      

          Michelle Grindle

        
	
          /s/Jeffrey L. Smith                                                      

          Jeffrey L. Smith

           

        	
          /s/John D. Weber                                                      

          John D. Weber

        
	
          /s/Jassmin McIver-Jones                                                      

          Jassmin McIver-Jones

        	
          /s/Carolyn Augur                                                      

          Carolyn Augur

        

  

  

  

  

  

  

  

  

  Version:  May 2020Exhibit 10.1

 

Letter
Agreement (SPA)

Dated
as of June 24, 2020 

Reference is made to
(i) that Share Purchase Agreement, dated as of January 9, 2020 (the “SPA”), between Bonus BioGroup Ltd. (the
“Company” or “BBG”) and Wize Pharma Inc. (the “Investor” or "Wize"),
and (ii) that Side Letter, dated June 16, 2020 (the “HCW Amended Letter”; capitalized terms not otherwise defined
herein shall have the meaning ascribed thereto in the HCW Amended Letter), between H.C. Wainwright & Co., LLC (“Wainwright”
or “HCW”) and Wize, a copy of which is attached hereto as Exhibit A. By signing this letter agreement,
the undersigned hereby confirm and agree with the following matters:

		1.	BBG confirms that it has read, understood and acknowledges the HCW Amended Letter.

		2.	Notwithstanding anything to the contrary in the SPA, including Section 10 thereof, the parties
hereby agree as follows:

		a.	The parties acknowledge that Wize undertook to pay, no later than December 31, 2020 (the “Payment
Date”) the Transaction Fee, directly (including through a third party) to HCW, payable, at Wize’s sole discretion:
(i) in cash, (ii) in BBG Shares, or (iii) in a combination of cash and BBG Shares, in each case, in accordance with the terms of
the HCW Amended Letter.

		b.	BBG hereby undertakes to reimburse Wize as provided for herein and pay, no later than the Payment
Date, 50% of the Transaction Fee (“BBG's Portion”), directly to: (A) HCW, and/or (B) Wize ((A) and (B) collectively,
the “Recipients”), at BBG’s sole discretion. The BBG's Portion is payable: (i) in cash, (ii) in BBG Shares,
or (iii) in a combination of cash and BBG Shares, at BBG’s sole discretion, in each case, in accordance with the terms of
the HCW Amended Letter (including, for the sake of clarity, the calculation of number of the BBG Shares in accordance with the
Average PPS and that the BBG Shares are freely tradable as set forth in the HCW Amended Letter). BBG and Wize will agree on the
actual Payment Date, and if not agreed it shall be December 31, 2020.

		c.	Without derogating from its undertaking under clause (b), if BBG fails to comply with its undertaking
under clause (b) above (the “BBG Failure”), it shall also pay HCW or Wize, at Wize’s sole discretion,
such portion of the Increased Balance of the Transaction Fee attributable to the BBG Failure, calculated in the manner provided
for in the HCW Amended Letter (including, for the sake of clarity, the default interest thereon). For the sake of clarity, in the
event of BBG Failure while Wize paid 50% of the Transaction Fee to HCW on the Payment Date in accordance with the HCW Amended Letter,
BBG shall be liable for 100% of the Increased Balance of the Transaction Fee (and the default interest thereon).

		3.	Without derogating from its undertakings under section 2, (a) BBG undertakes to issue and/or transfer
or cause to be transferred, no later than June 28, 2020, to a third party trustee reasonably acceptable to Wize (the “Trustee”,
IBI shall be deemed an acceptable trustee), 4,550,000 BBG shares (“Escrowed Shares”) that may be used, in the
sole discretion of BBG, to comply with BBG’s obligation under Section 2 above, (b) BBG may replace or add shares initially
considered Escrowed Shares with other BBG shares (which then shall be deemed Escrowed Shares), provided that (i) the aggregate
number of Escrowed Shares (including any shares transferred to Wize or HCW hereunder) shall not be reduced and (ii) such replaced
BBG Shares shall be freely tradable as set forth in the HCW Amended Letter, and (c) BBG shall instruct the Trustee, as part of
a trust agreement reasonably acceptable to Wize, that to the extent BBG shall not have fully discharged its obligations under Section
2.b above within 3 days following the Payment Date, the Trustee shall transfer such number of Escrowed Shares that will partially
(or, to the extent the number of Escrowed Shares suffices, fully) discharge BBG’s obligations under Section 2 above to Wize
or HCW, as instructed by Wize at its sole discretion, and, following confirmation of receipt of such shares, BBG shall instruct
the Trustee where to transfer any remaining Escrowed Shares.

 

 

    

     

    

 

		4.	All remaining terms and conditions of the SPA which have not been specifically modified by the
provisions of this letter agreement, shall remain in full force and effect. The rights and obligations of BBG on the one hand and
Wize on the other hand, may not be assigned to a third party unless with the permission of the other party to this Wize.

		5.	This letter agreement may be executed in several counterparts and all counterparts so executed
shall constitute one agreement binding on all parties hereto, notwithstanding that all the parties are not signatories to the original
or the same counterpart. Facsimile signatures and a scanned attachment sent by electronic mail shall be accepted the same as an
original signature. A photocopy of this Amendment may be used in any action brought to enforce or construe this letter

 

 

[signature page
follows]

 

 

    

     

    

IN WITNESS WHEREOF,
the parties hereto have executed this letter agreement by their duly authorized officers as of the date first written.

 

	 	 	 	 
	Bonus BioGroup Ltd.	 	 	 
	 	 	 	 
	/s/ Yossi Rauch	 	/s/Shai Meretzki	 
	By: Yossi Rauch	 	By: Shai Meretzki	 
	Title: Executive Chairman	 	Title: CEO and Director	 

 

 

	 	 	 	 
	Wize Pharma Inc. 	 	 	 
	 	 	 	 
	/s/ Noam Danenberg	 	/s/ Or Eisenberg	 
	By: Noam Danenberg	 	By: Or Eisenberg	 
	Title: CEO	 	Title: CFO & COO	 

 

 

    

     

    

 

EXHIBIT
A

HCW
AMENDED LETTER

 

[ENCLOSED]

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00313-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00313-of-00352.parquet"}]]