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. 15 to the 1933 Act Registration Statement (Form N-4 No. 333-181617) and Amendment No. 352 to the 1940 Act Registration Statement (Form N-4 No. 811-08441), 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 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, 2018Exhibit 10b

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, Brian A. Kroll, Michelle Grindle, Jeffrey L. Smith 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

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 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

/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, Brian A. Kroll, Michelle Grindle, Jeffrey L. Smith 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/ Brian A. Kroll

____________________________________                          ________________________________

Donald E. Keller                                                                                                                         Brian A. Kroll

/s/ Michelle Grindly                                                                                                                 /s/ Jeffrey L. Smith

____________________________________                           ________________________________

Michelle Grindle                                                                                                                             Jeffrey L. Smith

/s/ John D. Weber

________________________________

John D. Weber

Version:  July 2018Exhibit 10.6

 

SACHEM CAPITAL CORP.

23 Laurel Street

Branford, CT 06405

 

RESTRICTED STOCK GRANT AGREEMENT

 

July 17, 2018

 

[Name and address]

 

  

 

Dear [                       ]:

 

Sachem Capital Corp., a New York corporation
(the “Company”), hereby awards to you under its 2016 Equity Compensation Plan (the “Plan”)
7,059 common shares (the “Restricted Shares”), $0.001 par value per share, of the Company (the “Common
Shares”) pursuant to the terms and conditions of this Agreement. The Company represents that the Restricted Shares are
fully paid and non-assessable. The Restricted Shares are subject to the vesting provisions set forth herein and certain other restrictions
as provided for herein. Capitalized terms used herein and not defined herein shall have the meaning ascribed thereto in the Plan.

 

You are entitled to all
the rights and privileges of a holder of the Shares (including the right to receive and retain all dividends declared thereon).
As used herein, the term “Restricted Shares” shall mean and include, in addition to the above referenced number of
Restricted Shares, (i) any Common Shares issued and distributed as a dividend on the restricted Shares and (ii) any other securities
of the Company, including shares of its capital stock, debt securities or other securities convertible into or exchangeable for
equity securities of the Company, issued in connection with any merger or reorganization or recapitalization of the Company, or
the reclassification of the Common Shares.

 

By accepting the Restricted Shares, you
agree as follows:

 

		1.	The vesting of the Restricted Shares shall be as follows:

 

		(i)	1,765 Restricted Shares shall vest immediately on the date hereof;

 

		(ii)	1,765 Restricted Shares shall vest on July 17, 2019;

 

		(iii)	1,765 Restricted Shares shall vest on July 17, 2020; and

 

		(iv)	1,764 Restricted Shares shall vest on July 17, 2021.

 

Each of the foregoing dates
is referred to herein as a “Vesting Date”.

 

2.       No
Restricted Shares may be sold, conveyed, transferred, pledged, encumbered or otherwise disposed of (any such disposition being
herein called a “Transfer”) prior to the date on which such Restricted Shares shall have vested as provided
in Section 1 above, except that this Transfer restriction shall lapse, and full vesting shall be accelerated with respect to all
non-vested Restricted Shares that have not been previously transferred to the Company upon: (i) your death; (ii) your being unable
to carry out your duties and responsibilities as a member of the Board for an indefinite period as a direct result of any physical
incapacity or mental illness as attested to by an independent licensed physician acceptable to the Company; (iii) your resignation
as a member of the Company’s Board of Directors (the “Board”) in connection with a Change in Control,
provided that such resignation is condition of the consummation of the transaction constituting a Change in Control; or (iv) your
removal as a member of the Board within one hundred eighty (180) days of a Change in Control.

 

     

     

    

 

3.       If
at any time following the date hereof you cease to be a member of the Board for reasons other than those specifically set forth
in Section 2 above, then the balance of the unvested Restricted Shares shall be immediately forfeited to the Company (an “Event
of Forfeiture”). Immediately upon an Event of Forfeiture, such Restricted Shares shall be deemed to have been transferred
to the Company and you shall have no further rights or privileges as a holder of the Restricted Shares so transferred.

 

4.       You
acknowledge and agree that the book-entry evidencing your ownership of the Restricted Shares shall bear the following legend(s):

 

THESE SHARES MAY NOT BE SOLD,
TRANSFERRED, HYPOTHECATED OR ASSIGNED EXCEPT PURSUANT TO AN EFFECTIVE REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933,
AS AMENDED, OR, IN THE OPINION OF COUNSEL FOR THE ISSUER, AN EXEMPTION FROM REGISTRATION UNDER SAID ACT IS AVAILABLE.

 

THE TRANSFERABILITY OF THESE SHARES ARE SUBJECT
TO THE RESTRICTIONS, TERMS AND CONDITIONS (INCLUDING FORFEITURE PROVISIONS AND RESTRICTIONS AGAINST TRANSFER) CONTAINED IN THE
ISSUER’S 2016 EQUITY COMPENSATION PLAN AND AN AGREEMENT ENTERED INTO BETWEEN THE REGISTERED OWNER OF THESE SHARES AND THE
ISSUER. A COPY OF THE SUCH PLAN AND AGREEMENT IS ON FILE WITH THE SECRETARY OF THE ISSUER.

 

5.       You
will be required to satisfy any potential federal, state, local or other tax withholding liability with respect to the issuance
and/or vesting of the Restricted Shares, depending upon whether you have made a proper and timely election under Section 83(b)
of the Internal Revenue Code (referred to herein as the “Section 83(b) Election.”) Unless you have previously
made a proper and timely Section 83(b) Election, such liability must be satisfied at the time the Restricted Shares become “substantially
vested” (as defined in the regulations issued under Section 83 of the Internal Revenue Code), which would likely be when
the restrictions on the Restricted Shares lapse. At such time, you will be required to report the total value of the Restricted
Shares as of the date the Restricted Shares become substantially vested as ordinary income. This could result in a significant
income tax burden to you if the market value of the Restricted Shares increases from the date of this Agreement through such time
as the Restricted Shares become substantially vested. If you make the Section 83(b) Election, the value of the Restricted Shares
will be treated as ordinary income on the date of grant and the tax withholding liability must be satisfied at that time. Any gain
or loss from the sale or forfeiture of the Restricted Shares for which the Section 83(b) Election has been made will be capital
gain or loss. The holding period for determining whether the gain or loss is long-term of short-term will be measured from the
date hereof. Please note, that the market value of the Restricted Shares that vest on the date hereof will be included in your
taxable income for 2018 regardless of whether you make the Section 83(b) Election. THE FOREGOING IS NOT INTENDED TO CONSTITUTE
TAX ADVICE NOR IS IT NECESSARILY COMPREHENSIVE IN LIGHT OF YOUR PERSONAL TAX SITUATION. ACCORDINGLY, YOU SHOULD CONSULT YOUR TAX
ADVISOR GENERALLY WITH RESPECT TO THE TAX IMPLICATIONS OF THIS AWARD.

 

Unless
we approve other arrangements, you must deliver to us either a check or money order in the amount of the required withholding amount
on each Vesting Date upon notice from the Company. If, within ten (10) days following such notice of the Vesting Date, you fail
to deliver the amount of the required withholding to the Company, the Company shall have the right to take any and all action it
deems reasonable or appropriate to collect the required withholding amount, including, but not limited to, offsetting such amount
against any cash compensation, fees or expense reimbursement due from the Company to you and/or selling all or a portion of the
Restricted Shares on your behalf.

 

    	 	2	 

     

    

 

6.       To
facilitate compliance with the transactions described herein, until the Restricted Shares are fully vested pursuant to the terms
and conditions of this Agreement, the Company will hold a stock power for the Restricted Shares in the form annexed hereto, duly
endorsed by you, in blank, with your signature medallion signature guaranteed by a financial institution (the “Stock Power”).
A form of the Stock Power is attached as Exhibit A hereto. Simultaneously with the delivery of this Agreement you shall deliver
a fully completed Stock Power to the Company, which will be returned to you within a reasonable amount of time after full vesting
of the Restricted Shares.

 

7.       This
Agreement shall be binding upon and inure to the benefit of you and the Company and your and its respective successors and legal
representatives.

 

8.       Nothing
contained in this Agreement shall confer upon you the right to continue to serve as a member of the Board.

 

Very truly yours,

 

Sachem Capital Corp.

 

By: ________________________________

John L. Villano,

Co-Chief Executive
Officer

 

Acceptance:

 

I hereby accept the Shares and agree to
all

the terms and conditions set forth herein.

 

_______________________________________

[Name of Director]

 

 

 

    	 	3	 

     

    

 

EXHIBIT A

 

IRREVOCABLE STOCK POWER

 

FOR VALUE RECEIVED, I, _________________________, (Social Security
No.: __________________)

 

	 	PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF ASSIGNEE	 
	hereby sells, assigns and transfers unto	 

                                                                                 
	Sachem Capital Corp.

 

 

____________________________ (__________)
Common Shares of Sachem Capital Corp. standing in my name on the books of said Corporation represented by Certificate No(s). ____________________________
herewith and do hereby irrevocably constitute and appoint ____________________________________________ attorney to transfer the
said stock on the books of said corporation with full power of substitution in the premises.

 

Dated:July __, 2018

 

____________________________________

 

 

 

Signature Guaranteed,

 

____________________________________

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