Document:

Exhibit (10)(a)

    

    

    

    

    

    

    Consent of 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. 42 to the 1933 Act Registration Statement (Form N-4 No. 333-141763) and Amendment No. 413 to the 1940 Act Registration
      Statement (Form N-4 No. 811-08441), and to the use therein of our reports dated (a) April 1, 2020, with respect to the financial statements of Lincoln
      Life & Annuity Company of New York and (b) April 15, 2020, 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 14, 2020Exhibit 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 2020

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