Document:

Exhibit 4p

    

     

    

    The Lincoln National Life Insurance Company

    

    

    ENDORSEMENT

    

    

    Endorsement Effective Date: February 1, 2020

    Maximum Annual Advisory Fee Withdrawal Rate: 1.50%

    

    

    This Endorsement is made a part of the Contract to which it is attached. Except as stated in this Endorsement, it is subject to all provisions of the Contract.
      In the event of a conflict with any provision of the Contract, the provisions of this Endorsement will control. This Endorsement takes effect on the Endorsement Effective Date shown above.

    

    

    This Endorsement describes the impact, if any, of an Advisory Fee Withdrawal on any Rider(s) that may be attached to the Contract. An Advisory Fee Withdrawal is
      the amount withdrawn from the Contract Value to satisfy the Owner’s obligation to pay a financial professional directly for his or her work
        pursuant to an advisory agreement.

    

    

    All references in this Endorsement to Contract Value will be construed to mean Account Value if a Variable Annuity Payment Option Rider is in effect under the
      Contract.

    

    

    Advisory Fee Withdrawals will be subject to the withdrawals and surrender provisions of the Contract and any Rider(s) that may be attached to the Contract,
      except as described in this Endorsement.

    

    

    Rider(s), for the purposes of this Endorsement, means
      any Variable Annuity Living Benefits Rider, Variable Annuity Payment Option Rider, Guaranteed Income Benefit Rider, Guaranteed Income Later Rider, Earnings Optimizer Death Benefit Rider, Enhanced Guarantee Minimum Death Benefit Rider, Guarantee of
      Principal Death Benefit Rider or the Enhanced Guarantee Minimum Death Benefit and Guarantee provided by Principal Death Benefit of the Estate Enhanced Death Benefit Rider that may be attached to the Contract.

     

    

    Impact of Advisory Fee Withdrawals

    Advisory Fee Withdrawals will impact the benefits and values provided by any Rider(s) that may be attached to the Contract as follows:

    
      	
              (a)

            	
              If the Cumulative Advisory Fee Withdrawal Percentage is less than or equal to the Maximum Annual Advisory Fee Withdrawal Rate, the
                total amount withdrawn for Advisory Fee(s) will not be treated as a Withdrawal as described in any Rider(s) attached to the Contract; and

            

    

    
      	
              (b)

            	
              If the Cumulative Advisory Fee Withdrawal Percentage exceeds the Maximum Annual Advisory Fee Withdrawal Rate, the amount of the
                Advisory Fee(s) that resulted in the excess Cumulative Advisory Fee Withdrawal Percentage will be treated as a Withdrawal as described in Rider(s) attached to the Contract.

            

    

    

    

    The Contract Value of the Contract to which this Endorsement and the Rider(s) are attached, will be reduced by the amount of each Advisory Fee Withdrawal taken,
      regardless of the amount taken during the Contract Year.

    

    

    We reserve the right to increase or decrease the Maximum Annual Advisory Fee Withdrawal Rate at any time
      upon advance written notice to the Owner. If an Advisory Fee is withdrawn prior to the date We reduce the Maximum Annual Advisory Fee Withdrawal Rate currently in effect, the Maximum Annual Advisory
        Fee Withdrawal Rate that applies to the Contract will never be less than 1.00%.

    

    

    
      
        

    

    

    

    Cumulative Advisory
        Fee Withdrawal Percentage

    The Cumulative Advisory Fee Withdrawal Percentage is the sum of the Advisory Fee Withdrawal Percentage(s) determined for each withdrawal of an
      Advisory Fee during a Contract Year. Any withdrawal of an Advisory Fee on the Contract Date anniversary will be processed by Us as if it were withdrawn during the prior
      Contract Year.

    

    

    Each Advisory Fee Withdrawal Percentage is determined by A divided by B, where:

    A =        the amount withdrawn from the Contract Value for the Advisory Fee; and

    B =        the Contract Value immediately prior to the Advisory Fee Withdrawal.

    

    

    Annual Advisory Fee Percentage Limit

    The Cumulative Advisory Fee Withdrawal Percentage may not exceed 3.00% during any Contract Year.

     

    

    Termination

    This Endorsement will terminate upon the date the Contract to which this Endorsement is attached is terminated.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. 10 to the 1933 Act Registration Statement (Form N-4 No. 333-212681) and Amendment No. 521 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 3, 2019Exhibit 10b

    

    

    

    POWER OF ATTORNEY

    

    

    We, the undersigned directors and/or officers of The Lincoln National Life Insurance Company, 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, N-4 or S-3 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 such amendments to said Registration Statements as follows:

    

    

    Variable Life Insurance Separate Accounts:

    
      
        

    

    	
            Account

          	
            Product name

          
	
            Lincoln Life Flexible Premium Variable Life Account D (811-04592)

          	
            Variable Universal Life Leadership Series

          
	
            Lincoln Life Flexible Premium Variable Life Account F (811-05164)

          	
            American Legacy Life

            American Legacy Estate Builder

          
	
            Lincoln Life Flexible Premium Variable Life Account G (811-05585)

          	
            VUL-III

          
	
            Lincoln Life Flexible Premium Variable Life Account J (811-08410)

          	
            American Legacy Variable Life

          
	
            Lincoln Life Flexible Premium Variable Life Account K (811-08412)

          	
            Multi Fund Variable Life

          
	
            Lincoln Life Flexible Premium Variable Life Account M (811-08557)

          	
            VULdb / VULdb ES

            VULdb-II ES

            VUL-I / VULcv

            VULcv-II / VULcvII ES / VUL Flex

            VULcv-III ES

            MoneyGuard VUL

            VULone ES / VULone 2005 ES

            Momentum VULone / Momentum VULone 2005

            VULcv-IV ES

            VULdb-IV ES

            Momentum VULone 2007

            VULone 2007

            AssetEdge VUL

            AssetEdge VUL2015/AssetEdge Exec VUL 2015

            VULone2012

            VULone2014

            InReach VULone2014

            VULone2019

            AssetEdge VUL2019/AssetEdge Exec VUL 2019

            AssetEdge VUL2019-2/AssetEdge Exec VUL 2019-2

          
	
            Lincoln Life Flexible Premium Variable Life Account R (811-08579)

          	
            SVUL / SVUL-I

            SVUL-II / SVUL-II ES

            SVUL-III ES

            SVUL-IV ES / PreservationEdge SVUL

            SVULone ES

            Momentum SVULone

            SVULone 2007 ES

            Momentum SVULone 2007

            SVULone2013

            SVULone2016

            SVULone2019

          
	
            Lincoln Life Flexible Premium Variable Life Account S (811-09241)

          	
            CVUL / CVUL Series III / CVUL Series III ES

            LCV4 ES

            LCV5 ES / LCC VUL

            Lincoln Corporate Executive VUL

          
	
            Lincoln Life Flexible Premium Variable Life Account Y (811-21028)

          	
            American Legacy VULcv-III

            American Legacy VULdb-II

            American Legacy SVUL-II

            American Legacy SVUL-III

            American Legacy VULcv-IV

            American Legacy VULdb-IV

            American Legacy SVUL-IV/PreservationEdge SVUL

            American Legacy AssetEdge

          

    

    

    

    

    Variable Annuity Separate Accounts:

    

    

    	
            Account

          	
            Product name

          
	
            Lincoln National Variable Annuity Account C (811-03214)

          	
            Multi-Fund

            Multi-Fund Select

            Multi-Fund 5 Retirement Annuity

          
	
            Lincoln National Variable Annuity Account E (811-04882)

          	
            The American Legacy

          
	
            Lincoln National Variable Annuity Account H (811-05721)

          	
            American Legacy II

            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

            Shareholder’s Advantage purchased on and after May 21, 2018

          
	
            Lincoln National Variable Annuity Account L (811-07645)

          	
            Group Variable Annuity

            Secured Retirement Income Version 1

            Secured Retirement Income Version 2

            Secured Retirement Income Version 3

            Secured Retirement Income Version 4

            Retirement Income Rollover Version 1

            Retirement Income Rollover Version 2

            Retirement Income Rollover Version 3

            Retirement Income Rollover Version 4

          
	
            Lincoln Life Variable Annuity Account N (811-08517)

          	
            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)

            Choice Plus

            Choice Plus II

            ChoicePlus Access

            ChoicePlus II Access

            ChoicePlus Bonus

            ChoicePlus II Bonus

          
	
            Lincoln Life Variable Annuity Account N (811-08517) Continued

          	
            ChoicePlus II Advance

            ChoicePlus Design

            ChoicePlus Signature

            ChoicePlus Rollover

            ChoicePlus Fusion

            ChoicePlus Series

            ChoicePlus Prime

            ChoicePlus Advisory

            InvestmentSolutions

            InvestmentSolutions RIA

            Lincoln Investor Advantage

            Lincoln Invester Advantage 2018

            Lincoln Investor Advantage Fee-Based

            Lincoln Investor Advantage RIA

            Lincoln Investor Advantage Advisory

            Lincoln Investor Advantage RIA Class

            Lincoln Level Advantage B Share Indexed Variable Annuity

            Lincoln Level Advantage Advisory Indexed Variable Annuity

            Lincoln Level Advantage B Class Indexed Variable Annuity

            Lincoln Level Advantage Advisory Class Indexed Variable Annuity

            Lincoln Level Advantage Fee-Based Indexed Variable Annuity

            Lincoln Level Advantage Select B-Share Indexed Variable Annuity

            Core Income

          
	
            Lincoln Life Variable Annuity Account Q (811-08569)

          	
            Multi-Fund Group

          
	
            Lincoln Life S-3 Filing (333-231487)

            

          	
            Lincoln Level Advantage B Share Indexed Variable Annuity

            Lincoln Level Advantage Advisory Indexed Variable Annuity

            Lincoln Level Advantage B Class Indexed Variable Annuity

            Lincoln Level Advantage Advisory Class Indexed Variable Annuity

            Lincoln Level Advantage Fee-Based Indexed Variable Annuity

            Lincoln Level Advantage Select B Share Indexed Variable Annuity

          

    

    

    

    

    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, Chairman 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/Leon E. Roday

    
      
        	______________________________	
                Executive Vice President, General Counsel and Director

              

      

    

    Leon E. Roday

    

    

    

    

    /s/Wilford H. Fuller

    
      
        	______________________________	
                Executive Vice President and Director

              

      

    

    Wilford H. Fuller

    

    

    

    

    /s/Keith J. Ryan

    ______________________________                                   Vice President and Director

    Keith J. Ryan

    

    

    

    

    

    

    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/Donal 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 dated: October 2019

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