Document:

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

            Lincoln InvestmentSolutions

            Lincoln Investor Advantage

            Lincoln Investor Advantage 2018

            Lincoln Investor Advantage Fee-Based

            Lincoln Investor Advantage Advisory

            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 Cooper

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

    

    

    /s/ Randal J. Freitag

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

    

    

    ______________________________ Director

    George W. Henderson, III

    

    

    ______________________________ Director

    Mark E. Konen

    

    

    

    

    /s/ M. Leanne Lachman

    ______________________________ Director

    M. Leanne Lachman

    

    

    /s/ Louis G. Marcoccia

    ______________________________ Director

    Louis G. Marcoccia

    

    

    

    

    _______________________________ 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 /s/ Scott C. Durocher

    ____________________________________ ________________________________

    Delson R. Campbell Scott C. Durocher

    

    

    /s/ Kimberly A. Genovese /s/ Daniel P. Herr

    ____________________________________ ________________________________

    Kimberly A. Genovese Daniel P. Herr

    

    

    /s/ Donald E. Keller /s/ Michelle Grindle

    ____________________________________ ________________________________

    Donald E. Keller Michelle Grindle

    

    

    /s/ Jeffrey L. Smith /s/ John D. Weber

    ____________________________________ ________________________________

    Jeffrey L. Smith John D. Weber

    

    

    /s/ Jassmin McIver-Jones /s/ Carolyn Augur

    ____________________________________ ________________________________

    Jassmin McIver-Jones Carolyn Augur

    

    

    

    

    

    

    

    

    

    

    

    

    

    

    Version:  October 2019Exhibit (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. 13 to the 1933 Act
      Registration Statement (Form N-4 No. 333-214143) and Amendment No. 741 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) March 13, 2019, with respect to the
      consolidated financial statements of The Lincoln National Life Insurance Company and (b) April 16, 2019, 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

    December 20, 2019Exhibit (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. 38 to the 1933 Act Registration Statement (Form N-4 No. 333-170695) and Amendment No. 526 to the 1940 Act Registration Statement (Form
      N-4 No. 811-05721), and to the use therein of our reports dated (a) March 13, 2019, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (b) April 16, 2019, with respect to the financial statements of Lincoln National 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

    December 20, 2019

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