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 Pre-Effective Amendment No. 1 to the Registration Statement (Form N-4 No. 333-176216) pertaining to Lincoln Life & Annuity Variable Annuity Account H, and to the use therein of our reports dated (a) April 1, 2011, with respect to the financial statements of  Lincoln Life & Annuity Company of New York and (b) April 6, 2011, with respect to the financial statements of Lincoln Life & Annuity Variable Annuity Account H.

 

                                                    /s/ Ernst & Young LLP

Philadelphia, Pennsylvania

September 26, 2011ex10b.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, Brian A. Kroll, John L. Reizian, Lawrence A. Samplatsky 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: 333-141788; 333-141779; 333-141767; 333-141771; 333-141775; 333-141782; 333-141785; 333-141789; 333-141790; 333-148917; 333-155333; 333-170383; 811-08559

LLANY Separate Account R for Flexible Premium Variable Life: 333-141768; 333-141772; 333-141776; 333-141780; 333-141784; 333-141786; 333-149053; 811-08651

LLANY Separate Account S for Flexible Premium Variable Life: 333-141777; 333-141773; 333-141769; 811-09257

Lincoln Life & Annuity Flexible Premium Variable Life Account Y: 333-141770; 333-141774; 333-141778; 333-141783; 333-141781; 333-141787; 333-159954; 811-21029

Lincoln Life & Annuity Flexible Premium Variable Life Account JA-B: 33-77496; 811-08470

Variable Annuity Separate Accounts:

Lincoln Life & Annuity Variable Annuity Account H: 333-141756; 333-141758; 333-141761; 333-141754; 333-141763; 333-141766; 333-147675; 333-148207; 333-147710; 333-171097; 333-176216; 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; 333-141765; 333-141762; 333-145531; 333-148208; 333-147673; 333-147711; 333-149449; 333-171096; 333-175691; 333-176213; 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/ Charles C. Cornelio *

______________________________                        Executive Vice President; Chief Administration Officer and

Charles C. Cornelio                                                  Director

/s/ Frederick J. Crawford *

______________________________                        Executive Vice President and Director

Frederick J. Crawford

/s/ C. Phillip Elam II *

______________________________                       Senior Vice President, Chief Investment Officer

C. Phillip Elam II

/c/ 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. Maroccia *

______________________________                       Director

Louis G. Marcoccia

/s/ Patrick S. Pittard *

_____________________________                        Director

Patrick S. Pittardex10a.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 Pre-Effective Amendment No. 1 to the Registration Statement (Form N-4 No. 333-176213) pertaining to Lincoln New York Account N for Variable Annuities, and to the use therein of our reports dated (a) April 1, 2011, with respect to the financial statements of  Lincoln Life & Annuity Company of New York and (b) April 6, 2011, with respect to the financial statements of Lincoln New York Account N for Variable Annuities.

 

                                                   /s/ Ernst & Young LLP

Philadelphia, Pennsylvania

September 26, 2011ex10b.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, Brian A. Kroll, John L. Reizian, Lawrence A. Samplatsky 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: 333-141788; 333-141779; 333-141767; 333-141771; 333-141775; 333-141782; 333-141785; 333-141789; 333-141790; 333-148917; 333-155333; 333-170383; 811-08559

LLANY Separate Account R for Flexible Premium Variable Life: 333-141768; 333-141772; 333-141776; 333-141780; 333-141784; 333-141786; 333-149053; 811-08651

LLANY Separate Account S for Flexible Premium Variable Life: 333-141777; 333-141773; 333-141769; 811-09257

Lincoln Life & Annuity Flexible Premium Variable Life Account Y: 333-141770; 333-141774; 333-141778; 333-141783; 333-141781; 333-141787; 333-159954; 811-21029

Lincoln Life & Annuity Flexible Premium Variable Life Account JA-B: 33-77496; 811-08470

Variable Annuity Separate Accounts:

Lincoln Life & Annuity Variable Annuity Account H: 333-141756; 333-141758; 333-141761; 333-141754; 333-141763; 333-141766; 333-147675; 333-148207; 333-147710; 333-171097; 333-176216; 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; 333-141765; 333-141762; 333-145531; 333-148208; 333-147673; 333-147711; 333-149449; 333-171096; 333-175691; 333-176213; 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/ Charles C. Cornelio *

______________________________                       Executive Vice President; Chief Administration Officer and

Charles C. Cornelio                                                Director

/s/ Frederick J. Crawford *

______________________________                      Executive Vice President and Director

Frederick J. Crawford

/s/ C. Phillip Elam II *

______________________________                      Senior Vice President, Chief Investment Officer

C. Phillip Elam II

/c/ 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. Maroccia *

______________________________                    Director

Louis G. Marcoccia

/s/ Patrick S. Pittard *

_____________________________                      Director

Patrick S. Pittard

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