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. 3 to the 1933 Act Registration Statement (Form N-4 No. 333-212682) and Amendment No. 643 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) March 13, 2018, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (b) April 11, 2018, with respect to the financial statements of Lincoln Life Variable Annuity Account N for the registration of interests in a separate account under individual flexible payment deferred variable annuity contracts.

 

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania

September 28, 2018Exhibit (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. 28 to the 1933 Act Registration Statement (Form N-4 No. 333-141760) and Amendment No. 457 to the 1940 Act Registration Statement (Form N-4 No. 811-09763), and to the use therein of our reports dated (a) April 2, 2018, with respect to the financial statements of Lincoln Life & Annuity Company of New York and (b) April 12, 2018, with respect to the financial statements of Lincoln New York Account N for Variable Annuities for the registration of interests in a separate account under individual flexible payment deferred variable annuity contracts.

 

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania

September 28, 2018EX-10.1

 Exhibit 10.1 

FIRST AMENDMENT TO FORBEARANCE AGREEMENT 

This FIRST AMENDMENT TO FORBEARANCE AGREEMENT is entered into and dated as of September 28, 2018 (this
“Agreement”) with respect to that certain Multidraw Term Loan Agreement dated as of August 31, 2018 among PetroQuest Energy, L.L.C., a Louisiana limited liability company (the “Borrower”),
PetroQuest Energy, Inc., a Delaware corporation (the “Parent”), each of the Lenders from time to time party thereto, and Wells Fargo Bank, National Association, as administrative agent (in such capacity, the
“Administrative Agent”; together with the Borrower, the Parent and the Lenders, each a “Party” and collectively, the “Parties”) (as amended by the Forbearance Agreement defined
below and as otherwise amended and restated, supplemented or modified from time to time prior to the date hereof, the “Credit Agreement”). 

A.    The Parties entered into that certain Forbearance Agreement dated as of September 14, 2018 (the
“Forbearance Agreement”). 
 B.    The Parties desire to amend the Forbearance Agreement as set
forth in this Agreement. 
 Accordingly, in consideration of the mutual agreements herein contained and other good and valuable consideration, the
sufficiency and receipt of which are hereby acknowledged, the Parties hereto agree as follows: 
 AGREEMENTS 

SECTION 1. Definitions.    Capitalized terms used but not defined herein shall have the meanings assigned to them
in the Credit Agreement. 
 SECTION 2. Amendment to Forbearance Agreement.    Clause (i) of Recital G. of
the Forbearance Agreement is hereby amended and restated to read as follows: “(i) 11:59 p.m. ET on October 5, 2018 or”. 

SECTION 3. Amendment to Credit Agreement.    Section 8.1, Events of Default, of the Credit Agreement is
hereby amended, such amendment to be effective as of August 31, 2018, by deleting subclause (vi) of clause (J) thereof in its entirety and replacing it with the following: 

“(vi) takes any action for the purpose of effecting any of the foregoing if such action (x) occurs on or after the date that is 52
days following the Closing Date or (y) is not in conjunction with a restructuring support agreement that is supported by all Lenders;” 

SECTION 4. Representations and Warranties.    Each of the Parent, the Borrower and the Guarantor hereby
represents and warrants to the Administrative Agent and the Lenders that the representations and warranties set forth in Section 4 of the Forbearance Agreement are true and correct on and as of the date hereof. 

SECTION 5. Direction.    The Lenders executing this Agreement hereby direct the Administrative Agent to execute and
deliver this Agreement and to perform its obligations hereunder. Each Lender represents that it is a Lender under the Credit Agreement and is not a Defaulting Lender. 

  
 1 

 SECTION 6. Miscellaneous.    The provisions of Sections 6 through
15 of the Forbearance Agreement are incorporated herein by reference as though such provisions were fully set forth verbatim herein and shall apply to this Agreement mutatis mutandis. 

[SIGNATURES BEGIN NEXT PAGE] 

  
 2 

 IN WITNESS WHEREOF, the Parties hereto have caused this Agreement to be duly executed by
their duly authorized officers, all as of the date and year first above written. 
  

					
	BORROWER:	  		  	PETROQUEST ENERGY, L.L.C.
			
		  		  	 /s/ J. Bond Clement

		  		  	J. Bond Clement
		  		  	Executive Vice President, Chief Financial Officer and Treasurer
			
	PARENT:	  		  	PETROQUEST ENERGY, INC.
			
		  		  	 /s/ J. Bond Clement

		  		  	J. Bond Clement
		  		  	Executive Vice President, Chief Financial Officer and Treasurer
			
	GUARANTOR:	  		  	TDC ENERGY LLC
			
		  		  	 /s/ J. Bond Clement

		  		  	J. Bond Clement
		  		  	Executive Vice President, Chief Financial Officer and Treasurer

  
 Signature Page to First
Amendment to Forbearance Agreement 

							
	ADMINISTRATIVE AGENT:	 		 	 WELLS FARGO BANK, NATIONAL ASSOCIATION,

as Administrative Agent

				
		 		 	By:	 	 /s/ Jason Prisco

		 		 	Name:	 	Jason Prisco
	 	 	 	 	Title:	 	AVP

  
 Signature Page to First
Amendment to Forbearance Agreement 

 LENDERS:     

 

			
	MainStay MacKay High Yield Corporate Bond Fund
	By: MacKay Shields LLC, as investment subadvisor
		
	By:	 	 /s/ Andrew Susser

	Name:	 	Andrew Susser
	Title:	 	Executive Managing Director
	
	MainStay VP MacKay High Yield Corporate Bond Portfolio
	By: MacKay Shields LLC, as investment subadvisor
		
	By:	 	 /s/ Andrew Susser

	Name:	 	Andrew Susser
	Title:	 	Executive Managing Director
	
	MainStay MacKay Short Duration High Yield Fund
	By: MacKay Shields LLC, as investment subadvisor
		
	By:	 	 /s/ Andrew Susser

	Name:	 	Andrew Susser
	Title:	 	Executive Managing Director

  
 Signature Page to First
Amendment to Forbearance Agreement 

 
			
	Corre Opportunities Qualified Master Fund, LP
		
	By:	 	 /s/ John Barrett

	Name:	 	John Barrett
	Title:	 	Authorized Signatory
	
	Corre Opportunities II Master Fund, LP
		
	By:	 	 /s/ John Barrett

	Name:	 	John Barrett
	Title:	 	Authorized Signatory
	
	Corre Horizon Interim Fund LLC
		
	By:	 	 /s/ John Barrett

	Name:	 	John Barrett
	Title:	 	Authorized Signatory

  
 Signature Page to First
Amendment to Forbearance AgreementEX-10.2

 Exhibit 10.2 

FIRST AMENDMENT TO FORBEARANCE AGREEMENT 

This FIRST AMENDMENT TO FORBEARANCE AGREEMENT (this “Agreement”), dated as of September 28, 2018, is entered into by and
among PetroQuest Energy, Inc., a Delaware corporation (the “Issuer”), the Subsidiaries of the Issuer that are parties hereto (the “Guarantors”) and the Holders (as defined below) that are parties hereto (each an
“Initial Forbearing Holder” and collectively, the “Initial Forbearing Holders”). 
 PRELIMINARY
STATEMENT 
 WHEREAS, the Initial Forbearing Holders are the beneficial owners and/or investment advisors or managers of discretionary
accounts for the holders or beneficial owners of a majority in aggregate principal amount outstanding of those 10.00% Second Lien Secured Senior Notes due 2021 that are issued by the Issuer and governed by that certain Indenture dated as of
February 17, 2016, by and among the Issuer, the Guarantors and Wilmington Trust, National Association, as trustee (in such capacity, the “Trustee”) and as collateral trustee (in such capacity, the “Collateral
Trustee”) thereunder (such Indenture, as amended, supplemented, amended and restated or otherwise modified from time to time, the “Indenture”; such Notes, as amended, supplemented, amended and restated or otherwise modified
from time to time, the “Notes”; and the holders of such Notes, the “Holders”), which Notes are secured by liens on the Collateral pursuant to the Security Documents; 

WHEREAS, the Issuer, the Guarantors and the Initial Forbearing Holders entered into that certain Forbearance Agreement, dated as of
September 14, 2018 (the “Forbearance Agreement”), with respect to the Indenture and the Notes; and 
 WHEREAS, the
Issuer, the Guarantors and the Initial Forbearing Holders desire to amend the Forbearance Agreement as set forth in this Agreement. 
 NOW,
THEREFORE, in consideration of the premises and the mutual covenants, representations and warranties contained herein, and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto
hereby agree as follows: 
 AGREEMENT 

Section 1.    Definitions. Capitalized terms used herein but not defined herein shall have the meanings given
to them in the Indenture, the Notes and the Forbearance Agreement, as the context may require. 

Section 2.    Amendment to Forbearance Agreement. Section 3(a)(i) of the Forbearance Agreement is hereby
amended and restated to read as follows: “(i) 11:59 p.m. Eastern time on October 5, 2018;”. 

Section 3.    Representations and Warranties. 

 

	 	(a)	 Representations and Warranties of the Issuer. The Issuer hereby represents and warrants to the Initial
Forbearing Holders that the representations and warranties set forth in Section 4(a) of the Forbearance Agreement are true and correct on and as of the date hereof. 

	 	(b)	 Representations and Warranties of the Initial Forbearing Holders. Each Initial Forbearing Holder hereby
severally, and not jointly, represents and warrants to the Issuer and the Guarantors that the representations and warranties set forth in Section 4(b) of the Forbearance Agreement are true and correct on and as of the date hereof.

 Section 4.    Miscellaneous. The provisions of Sections 6 through 14 of the Forbearance
Agreement are incorporated herein by reference as though such provisions were fully set forth verbatim herein and shall apply to this Agreement mutatis mutandis. 

[**Signature Pages Follow**] 

  
 2 

 In Witness Whereof, the parties hereto have caused this Agreement to be duly executed and
delivered by their respective duly authorized officers as of the date first written above. 
  

			
	PETROQUEST ENERGY, INC.
		
	By:	 	 /s/ J. Bond Clement

	Name:	 	J. Bond Clement
	Title:	 	Executive Vice President, Chief Financial Officer and Treasurer
	
	PETROQUEST ENERGY, L.L.C.
		
	By:	 	 /s/ J. Bond Clement

	Name:	 	J. Bond Clement
	Title:	 	Executive Vice President, Chief Financial Officer and Treasurer
	
	TDC ENERGY LLC
		
	By:	 	 /s/ J. Bond Clement

	Name:	 	J. Bond Clement
	Title:	 	Executive Vice President, Chief Financial Officer and Treasurer

  
 [Signature Page to
First Amendment to Forbearance Agreement] 

 
			
	CORRE OPPORTUNITIES QUALIFIED MASTER FUND, LP
		
	By:	 	 /s/ John Barrett

	Name:	 	 John Barrett

	Title:	 	 Authorized Signatory

	
	CORRE OPPORTUNITIES II MASTER FUND, LP
		
	By:	 	 /s/ John Barrett

	Name:	 	 John Barrett

	Title:	 	 Authorized Signatory

  
 [Signature Page to
First Amendment to Forbearance Agreement]

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