Document:

ex10a.htm

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. 28 to the 1933 Act Registration Statement (Form N-4 No. 333-141756) and Amendment No. 304 to the 1940 Act Registration Statement (Form N-4 No. 811-08441), and to the use therein of our reports dated (a) March 31, 2016, with respect to the financial statements of Lincoln Life & Annuity Company of New York and (b) April 12, 2016, with respect to the financial statements of Lincoln Life & Annuity Variable Annuity Account H for the interests in a separate account under individual flexible payment deferred variable annuity contracts.

 

/s/ Ernst & Young LLP

 

Philadelphia, Pennsylvania

December 27, 2016ex10b.htm

Exhibit 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, John L. Reizian, Lawrence A. Samplatsky, Stephen R. Turer 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: File No. 333-141782, 333-141788, 333-141789, 333-141785, 333-141790, 333-141779, 333-141767, 333-141771, 333-141775, 333-148917; 333-155333;

333-170383; 333-203099; 811-08559

LLANY Separate Account R for Flexible Premium Variable Life: File No. 333-141780, 333-141784, 333-141786,

333-141768, 333-141772, 333-141776; 333-149053; 811-08651

LLANY Separate Account S for Flexible Premium Variable Life: File No. 333-141777, 333-141773, 333-141769;

811-09257

Lincoln Life & Annuity Flexible Premium Variable Life Account Y: File No. 333-141781, 333-141783, 333-141787, 333-141770, 333-141774, 333-141778; 333-159954, 811-21029

Lincoln Life & Annuity Flexible Variable Life Account JA-B: 033-77496; 811-08470

Variable Annuities Separate Accounts:

Lincoln Life & Annuity Variable Annuity Account H: 333-141756, 333-141758, 333-141761, 333-141754,

333-141763, 333-141766, 333-171097; 333-176216; 333-181617; 333-214112; 811-08441

Lincoln Life & Annuity Variable Annuity Account L: 333-141755; 811-07785

Lincoln New York Account N for Variable Annuities: 333-141752, 333-141757, 333-141759, 333-141760,

333-141762, 333-145531, 333-149449; 333-171096; 333-175691; 333-176213; 333-181616; 333-186895; 333-193276; 333-193277; 333-193278; 333-214111; 333-214113; 333-214256; 811-09763

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 and Director

Ellen Cooper

/s/ Randal J. Freitag

______________________________                  Executive Vice President; Chief Financial Officer and Director

Randal J. Freitag

/s/ George W. Henderson, III

______________________________                  Director

George W. Henderson, III

/s/ Mark E. Konen

______________________________                  Executive Vice President and 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, Brian A. Kroll, John L. Reizian, Lawrence A. Samplatsky, Stephen R. Turer 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/ Brian A. Kroll

____________________________________

Brian A. Kroll

/s/ John L. Reizian

____________________________________

John L. Reizian

/s/ Lawrence A. Samplatsky

____________________________________

Lawrence A. Samplatsky

/s/ Stephen R. Turer

____________________________________

Stephen R. Turer

/s/ John D. Weber

____________________________________

John D. Weber

Version:  November  2016atlw_ex101.htm

EXHIBIT 10.1
 
Memorandum of Understanding between Airborne Wireless Network and Electric Lightwave Holdings, Inc. dated December12, 2016.
 
 
 
 
 
 
 
 
 
 
	 
	1

	

	 

 
Airborne Wireless Network; The world's first airborne, fully meshed, digital super highway
 
Subject to Contract
 
Memorandum of Understanding
 
Between
Airborne Wireless Network.
4115 Guardian Street Suite C
Simi Valley, CA 93063
 
and
 
Electric Lightwave Holdings, Inc.
18110 SE St., Building One, Suite 100
Vancouver, WA 98683
 
This Memorandum of Understanding (“MOU”) sets forth the terms and understanding between the parties regarding the development of a defined portion of Airborne Wireless Network's ground based system infrastructure. Except as otherwise stated herein, this MOU is not intended to be and does not constitute a legally binding obligation of any party hereto, and no individual or entity will have any right so obligations of any kind what so ever relating to the transactions contemplated herein unless and until definitive documentation with respect thereto is executed and delivered.
 
Airborne Wireless Network, Inc. 4115 Guardian Street, Suite C, Simi Valley, California
info@airbornewirelessnetwork.com
 
	 
	2

	

	 

  
Airborne Wireless Network - Electric Lightwave Holdings, Inc.
Memorandum of Understanding
 
 
Purpose
 
This MOU establishes the mutually beneficial relationship between Airborne Wireless Network and Electric Lightwave Holdings, Inc., including any affiliate which controls, is controlled by or is under common control with Electric Lightwave Holdings, Inc. ("ELW"), including a trust ("ELW"), for the purpose of developing and supporting Airborne Wireless Network's ground based system infrastructure and offering defined benefits to Electric Lightwave Holdings, Inc.
 
Background
 
Airborne Wireless Network ("AWN") intends to develop the next generation of aircraft based, broadband connectivity. As part of its Infinitus Digital Super highway system development AWN’s business plan requires partnering with traditional data transfer companies. The company views this partnership as a logical step as ELW has an established network of fiber cables and data centers throughout the Western United States including a link to the Hawaiian Islands. This partnership will provide support for AWN's ground segments in this region. This agreement, once finalized, will allow the Infinit us Digital Super High way access to strategic real estate with in the Western US on which AWN may construct its ground stations and may connect to existing surface infrastructures.
 
Benefits
 
There are distinct benefits to both parties; these are defined as follows:
 
For Airborne Wireless Network -
 
	 
	1.	Access to ELW's 12500 miles of fiber cabling infrastructure in the Western US.
	 
	 
	 

	 
	2.	Access to ELW's Data centers to facilitate AWN's system data traffic.
	 
	 
	 

	 
	3.	Access to strategic ELW real estate on which AWN will construct its various ground stations within the Western US region.
	 
	 
	 

	 
	4.	Assistance with, or referrals for Airborne Wireless Network throughout its testing phases to final system rollout.
	 
	 
	 

	 
	5.	The ability to reach the milestones in Airborne Wireless Network’s business plan.
	 
	 
	 

	 
	6.	Airborne Wireless Network's value increased with each milestone meet; access to an established surface data transfer infrastructure will be one of these milestones.

 
Airborne Wireless Network, Inc. 4115 Guardian Street, Suite C, Simi Valley, California
info@airbornewirelessnetwork.com
 
	 
	3

	

	 

 
Airborne Wireless Network - Electric Lightwave Holdings, Inc.
Memorandum of Understanding
 
For Electric Liqhtwave-
 
	 
	1.	Access to Airborne Wireless Network's Infintus Digital Super highway infrastructure.
	 
	 
	 

	 
	2.	Significantly Increased Data Traffic and associated revenues.
	 
	 
	 

	 
	3.	ELW receives additional trade recognition as being one of Airborne Wireless Network's pioneering partners.

 
Confidentiality
 
The terms of this MOU and au other discussions regarding this transaction shall remain strictly confidential, and subject the Mutual Non-Disclosure Agreement executed by the parties.
 
Duration
 
This MOU shall be valid until superseded by the final agreement between the parties.
 
Intent
 
It is the intent of this MOU to reach a definitive agreement by no later than December 30th 2016, or such later date which is practical for both parties.
 
Airborne Wireless Network, Inc. 4115 Guardian Street, Suite C, Simi Valley, California
info@airbornewirelessnetwork.com
 
	 
	4

	

	 

 
Airborne Wireless Network - Electric Lightwave Holdings, Inc.
Memorandum of Understanding
 
Contact Information
 
Airborne Wireless Network
J. Edward Daniels, 
President
4115 Guardian Street, Suite C
Simi Valley, CA. 93063 
Office +1805 583-4302
 
Electric Lightwave Holdings, Inc. 
Name: _____________________
Title: ______________________
18110 SE 34th St. Building One, Suite 100
Vancouver, WA. 98683 
Office
 

 
Airborne Wireless Network, Inc. 4115 Guardian Street, Suite C, Simi Valley, California
info@airbornewirelessnetwork.com
 
 
	5

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