Document:

Exhibit (10)(a)

Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Independent Registered Public Accounting Firm" in Post-Effective Amendment No. 30 to the 1933 Act Registration Statement (Form N-4 No. 333-141756) and Amendment No. 323 to the 1940 Act Registration Statement (Form N-4 No. 811-08441), and to the use therein of our reports dated (a) March 31, 2017, with respect to the financial statements of Lincoln Life & Annuity Company of New York and (b) April 7, 2017, with respect to the financial statements of Lincoln Life & Annuity Variable Annuity Account H for the registration of interests in a separate account under individual flexible payment deferred variable annuity contracts.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania

August 4, 2017Exhibit

EXHIBIT 10.1

Confidential portions of this exhibit have been omitted pursuant to a request for confidential treatment filed separately with the Securities and Exchange Commission. Omissions are designated by the symbol [*****].

AMENDMENT No. 28
TO
Special Business Provisions (SBP) MS-65530-0016
BETWEEN
THE BOEING COMPANY AND
Spirit AeroSystems, Inc.

THIS AMENDMENT ("SBP Amendment No. 28"), is entered into as of the last day of execution written below by and between Spirit AeroSystems, Inc.,  having its principal office in Wichita, Kansas ("Seller"), and The Boeing Company, a Delaware Corporation acting by and through its Boeing Commercial Airplanes division, with a place of business in Everett, Washington ("Boeing"). Hereinafter, Seller and Boeing may be referred to jointly as "Parties" hereto.

Now, therefore, in consideration of the mutual covenants set forth herein, the Parties agree as follows:

RECITALS

A.  The Parties have entered into Special Business Provisions (SBP) MS-65530-0016, dated June 16, 2005, as amended ("SBP").

B.  The most recent Amendment to the SBP is Amendment number 27, dated March 31,
2017.

C.  The Parties have agreed to certain modifications to SBP Attachment 29 "777X Non­ Recurring Agreement".

AP PLICABILITY

A.   This Amendment pertains only to the 777X program and the non-recurring work associated with the 777X minor model aircraft. Inclusion of this amendment does not alter any existing agreements relating to other items in the sustaining contract (SBP MS-65530-0016).

AGREEMENT

NOW THEREFORE, in consideration of the foregoing and the mutual agreements contained herein, the Parties hereby agree as follows:

THAT the SBP is hereby amended as follows:

a.  Section 10.1 of SBP Attachment 29, "Tooling Incentive", is stricken in its entirety and replaced with the following:

10.1 Tooling Incentive

10.1.1 Initial Tooling Incentive

Upon submittal of all CTLs associated with the Initial Tooling [*****] Amount as set forth in Exhibit [A], if Seller's actual costs incurred in the completion of such work are less than such individual Tooling [*****] Amount (taking into account any adjustments to such

Page 1 of 4

Confidential portions of this exhibit have been omitted pursuant to a request for confidential treatment filed separately with the Securities and Exchange Commission. Omissions are designated by the symbol [*****].

[*****] Amount pursuant to Section 7.0 (Initial Changes and Major Changes) then Boeing shall pay to Seller, in addition to the amounts due under Section 5.2.1, an incentive fee equal to [*****] and agreed to between the parties per section 5.2.8 ([*****] Amount Adjustments), up to a maximum of [*****].  For purposes of this paragraph, actuals cost is calculated as follows:  [*****].

If an incentive is earned, Boeing will provide a purchase order within ten (10) business days of Seller's submittal of all CTLs  associated  with each  individual  Tooling [*****] Amount.  Upon receipt of valid invoice from Seller, Boeing will pay such invoices per the terms of the Sustaining Contract.

Sample Incentive Calculations:

If Initial Tooling Actuals Cost= $[*****]
If Initial Tooling Actuals Cost= $[*****]
If Initial Tooling Actuals Cost= $[*****]
If Initial Tooling Actuals Cost= $[*****]
If Initial Tooling Actuals Cost= $[*****]

10. 1.2 Rate Tooling Incentive

Upon submittal of all CTLs associated with each individual Rate Tooling [*****] Amount as set forth in Exhibit [A]. if Seller' s actual costs incurred in the completion of such work are less than such individual Tooling [*****] Amount (taking into account any adjustments to such [*****] Amount pursuant to Section 7.0 (Initial Changes and Major Changes) then Boeing  shall  pay to Seller, in addition to the amounts  due under Section  5.2.1 , an incentive  fee  equal  to [*****] and agreed to between the parties per section 5.2.8 ([*****] Amount Adjustments).  For purposes of this paragraph, actuals cost is calculated as follows: [*****].

If an incentive is earned, Boeing will provide a purchase order within ten (10) business days of Seller's submittal of all CTLs associated with each  individual  Tooling  [*****] Amount.  Upon receipt of valid invoice from Seller, Boeing will pay such invoices per the terms of the Sustaining Contract.

Sample Incentive Calculation:

All CTL's Fuselage Rate Tooling are submitted  at a total value of [*****]. The [*****] for Fuselage is [*****]. The incentive to be paid to Spirit will be [*****]. Calculated as:  [*****]

Page 2 of 4

Confidential portions of this exhibit have been omitted pursuant to a request for confidential treatment filed separately with the Securities and Exchange Commission. Omissions are designated by the symbol [*****].

b.   Exhibit A of Attachment  29, "Tooling [*****] Amount", is stricken in its entirety and replaced with the following:

	
			
	

777X [*****] Tooling Category
	

Total [*****] Amount
	IDAS Configuration

	

Initial Tooling [*****] (Fuselage, Wing, and Propulsion)  Amount
	$[*****]
	[*****]

	Fuselage  Rate Tooling [*****] Amount
	Value will be mutually agreed to at a later date
	 

	Propulsion  Rate Tooling [*****] Amount
	Value will be mutually agreed to at a later date
	 

	Wing Rate Tooling [*****] Amount
	Value will be mutually agreed to at a later date
	 

c.   Exhibit C of Attachment 29, "Tooling Bill of Material," is amended to include the following documents submitted by Seller as the Tooling Bill of Material.

“77X Initial [*****] Priced Tool List”

d.    Exhibit F of Attachment  29, "Non-Recurring Tooling Cost Submittal Form," is amended to include the following documents as the Tooling Cost Submittal Form for Initial Tooling.

“Exhibit F Tooling Cost Form Template”

e.   SBP Attachment 9 is updated to include reference to this Amendment  28.

THAT except as expressly provided by this SBP Amendment No. 28, all other terms, conditions, provisions and obligations of the Parties under Special Business Provisions MS-65530-0016 remain unchanged.

Page 3 of 4

Confidential portions of this exhibit have been omitted pursuant to a request for confidential treatment filed separately with the Securities and Exchange Commission. Omissions are designated by the symbol [*****].

IN WITNESS WHEREOF the parties hereto have executed this SBP Amendment No. 28 as of the last day of execution as written below.

	
		
	THE BOEING COMPANY
	SPIRIT AEROSYSTEMS, INC.

	BOEING COMMERCIAL AIRPLANES
	 

	Signature:  /s/ Kaitlin R. O’Connell
	Signature: /s/ Calleen M. Greer

	 Printed Name:   Kaitlin R. O’Connell
	Printed Name:  Calleen M. Greer

	 Title:  Procurement Agent
	Title:  Contract Specialist

	 Date:  06/22/2017
	Date:  06/21/2017

Page 4 of 4Exhibit

EXHIBIT 10.2

Confidential portions of this exhibit have been omitted pursuant to a request for confidential treatment filed separately with the Securities and Exchange Commission. Omissions are designated by the symbol [*****].

Amendment 29
TO
Special Business Provisions MS-65530-0016
BETWEEN 
THE BOEING COMPANY 
AND 
SPIRIT AEROSYSTEMS INCORPORATED

This Amendment (“Amendment”) to Special Business Provisions MS-65530-0016 is entered into as of the date of last signature below between Spirit AeroSystems, Inc., a Delaware Corporation (“Seller”) and The Boeing Company, a Delaware Corporation ("Boeing").  Hereinafter, the Seller and Boeing may be referred to jointly as “Parties” hereto.  All capitalized terms used and not defined herein shall have the meanings assigned thereto in the SBP (as defined below).
Now, therefore, in consideration of the mutual covenants set forth herein, the Parties agree as follows:
Recitals
		
	A.
	Boeing and Spirit (the “Seller”) are parties to the Special Business Provisions MS-65530-0016, dated June 16, 2005 (the “SBP”), and the General Terms Agreement BCA-65530-0016, dated June 17, 2005 (the “GTA”) (collectively, the “Sustaining Agreement”), and including any Amendments to the GTA and the SBP.

		
	B.
	The Parties seek to amend Attachment 27 to the SBP as contemplated below.

Now, therefore, in consideration of the mutual covenants set forth herein, the Parties agree as follows:
Amendments
		
	1)
	SBP Attachment 27 Section 3.1.1 is hereby amended and restated to provide: “The work depicted in the current revision of the 737 MAX Configuration Control Document (CCD) [*****] for 737-8, [*****] and [*****] for 737-7, [*****] for 737-9, [*****] for 737 MAX 200, [*****] for 737 MAX BBJ8, [*****] for MAX BBJ7, and [*****] for BBJ9 Fuselage, Propulsion and Wing Statements of Work.”  

		
	2)
	SBP Attachment 27 Section 3.1.1.1 is hereby added as follows: “Fuselage Structures Design Decision Memo [*****] for 737-7 Tailskid design and build on the first 737-7 MAX shipset (currently planned to be line unit [*****]).” 

		
	3)
	SBP Attachment 27 Section 3.3 is hereby amended and restated to provide: “The Parties agree the documents set forth in this Section 3 are the versions existing as of [date of last amendment].”

Confidential portions of this exhibit have been omitted pursuant to a request for confidential treatment filed separately with the Securities and Exchange Commission. Omissions are designated by the symbol [*****].

		
	4)
	SBP Attachment 27 Section 5.1.1 is hereby amended and restated to provide: “Boeing will reimburse Seller for [*****] in performance of the Non-Recurring-Non-Tooling Work up to Amended Type Certification for 737-7,   -8, -9, MAX 200, BBJ8, BBJ7, BBJ9, or minor model, including, but not limited to, [*****].”

		
	5)
	SBP Attachment 27 Section 5.1.2 is hereby amended and restated to provide: “Seller will invoice its costs incurred less any rebates and discounts in performance of the Non-Recurring-Non-Tooling Work up to Amended Type Certification for 737-7, -8, -9, MAX 200, BBJ8, BBJ7, and BBJ9 on a [*****] basis, in [*****], for the [*****]month period preceding the month of invoice, and for other agreed to costs that have not been previously invoiced. ([*****] invoice to be submitted upon signature of this MOA).

Purchase orders will be released in the following manner to enable invoicing of the Non-Recurring Non-Tooling Define statements of work.
    
737-8 Fuselage Non-Recurring Non-Tooling Define PO 843948 item 05
737-8 Wing Non-Recurring Non-Tooling Define PO 843951 item 03
737-8 Pylon Non-Recurring Non-Tooling Define PO 849241 item 11
737-8 Thrust Reverser Non-Recurring Non-Tooling Define PO 849241 item 08

737-9 Fuselage Non-Recurring Non-Tooling Define PO 843948 item 06
737-9 Wing Non-Recurring Non-Tooling Define PO 843951 item 04
737-9 Pylon Non-Recurring Non-Tooling Define PO 849241 item 12
737-9 Thrust Reverser Non-Recurring Non-Tooling Define PO 849241 item 09
    
737-7 Fuselage Non-Recurring Non-Tooling Define PO 843948 item 07
737-7 Wing Non-Recurring Non-Tooling Define PO 843951 item 05
737-7 Pylon Non-Recurring Non-Tooling Define PO 849241 item 13
737-7 Thrust Reverser Non-Recurring Non-Tooling Define PO 849241 item 10 

MAX 200 Fuselage Non-Recurring Non-Tooling Define PO 843948 item 08
MAX 200 Wing Non-Recurring Non-Tooling Define PO XXXXXX item XX
MAX 200 Pylon Non-Recurring Non-Tooling Define PO XXXXXX item XX
MAX 200 Thrust Reverser Non-Recurring Non-Tooling Define PO XXXXXX item XX 

MAX BBJ8 Fuselage Non-Recurring Non-Tooling Define PO 843948 item 09
MAX BBJ8 Wing Non-Recurring Non-Tooling Define PO XXXXXX item XX
MAX BBJ8 Pylon Non-Recurring Non-Tooling Define PO XXXXXX item XX
MAX BBJ8 Thrust Reverser Non-Recurring Non-Tooling Define PO XXXXXX item XX

MAX BBJ7 Fuselage Non-Recurring Non-Tooling Define PO 843948 item 13
MAX BBJ7 Wing Non-Recurring Non-Tooling Define PO XXXXXX item XX
MAX BBJ7 Pylon Non-Recurring Non-Tooling Define PO XXXXXX item XX
MAX BBJ7 Thrust Reverser Non-Recurring Non-Tooling Define PO XXXXXX item XX

MAX BBJ9 Fuselage Non-Recurring Non-Tooling Define PO 843948 item 12
MAX BBJ9 Wing Non-Recurring Non-Tooling Define PO XXXXXX item XX
    

Confidential portions of this exhibit have been omitted pursuant to a request for confidential treatment filed separately with the Securities and Exchange Commission. Omissions are designated by the symbol [*****].

MAX BBJ9 Pylon Non-Recurring Non-Tooling Define PO XXXXXX item XX
MAX BBJ9 Thrust Reverser Non-Recurring Non-Tooling Define PO XXXXXX item XX

Purchase Orders will be released in the following manner to enable invoicing of the Non-Recurring Non-Tooling build statements of work.

737-8 Fuselage Non-Recurring Non-Tooling Build PO 843949 item 01
737-8 Wing Non-Recurring Non-Tooling Build PO 843952 item 01
737-8 Pylon Non-Recurring Non-Tooling Build PO 843942 item 04
737-8 Thrust Reverser Non-Recurring Non-Tooling Build PO 843942 item 01

737-9 Fuselage Non-Recurring Non-Tooling Build PO 843949 item 02
737-9 Wing Non-Recurring Non-Tooling Build PO 843952 item 02
737-9 Pylon Non-Recurring Non-Tooling Build PO 843942 item 05
737-9 Thrust Reverser Non-Recurring Non-Tooling Build PO 843942 item 02

737-7 Fuselage Non-Recurring Non-Tooling Build PO 843949 item 03
737-7 Wing Non-Recurring Non-Tooling Build PO 843952 item 03
737-7 Pylon Non-Recurring Non-Tooling Build PO 843942 item 06
737-7 Thrust Reverser Non-Recurring Non-Tooling Build PO 843942 item 03

MAX 200 Fuselage Non-Recurring Non-Tooling Build PO 843949 item 04
MAX 200 Wing Non-Recurring Non-Tooling Build PO XXXXXX item XX
MAX 200 Pylon Non-Recurring Non-Tooling Build PO XXXXXX item XX
MAX 200 Thrust Reverser Non-Recurring Non-Tooling Build PO XXXXXX item XX”

		
	6)
	SBP Attachment 9 is updated to include reference to this Amendment 29.

Miscellaneous.
		
	a.
	Except as specifically set forth herein, all provisions of the SBP shall remain unchanged and in full force and effect.

		
	b.
	In the event of a conflict between the terms of this Amendment 29 and provisions of the SBP, GTA, or the Administrative Agreement, this Amendment 29 shall take precedence.

		
	c.
	This Amendment shall be governed by the internal laws of the State of Washington without reference to any rules governing conflict of laws.

Confidential portions of this exhibit have been omitted pursuant to a request for confidential treatment filed separately with the Securities and Exchange Commission. Omissions are designated by the symbol [*****].

IN WITNESS WHEREOF, the duly authorized representatives of the Parties have executed this Amendment as of the date of last signature below:

	
		
	The Boeing Company

	Spirit AeroSystems, Inc.
.

	 
	 

	By:  s/ David J. Blaylock    
	By: /s/ Eric Bossler

	Name:   David J. Blaylock
	Name:  Eric Bossler

	Date:  July 20, 2017
	Date:  July 20, 2017

	Title:  Procurement Agent
	Title:  Contract Specialist

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