Document:

Exhibit 10(b)

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, 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, 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:

Lincoln Life Flexible Premium Variable Life Account D: File No. 033-00417; 811-04592

Lincoln Life Flexible Premium Variable Life Account F: File No. 033-14692, 333-40745; 811-05164

Lincoln Life Flexible Premium Variable Life Account G: File No. 033-22740; 811-05585

Lincoln Life Flexible Premium Variable Life Account J: File No. 033-76434; 811-08410

Lincoln Life Flexible Premium Variable Life Account K: File No. 033-76432; 811-08412

Lincoln Life Flexible Premium Variable Life Account M: File No. 333-82663, 333-84360, 333-42479, 333-54338, 333-84370, 333-63940, 333-111137, 333-111128, 333-118478, 333-118477, 333-145090, 333-139960,

333-146507; 333-181796; 333-191329; 333-192303; 333-200100; 333-207968: 811-08557

Lincoln Life Flexible Premium Variable Life Account R: File No. 333-43107, 333-33782, 333-90432, 333-115882, 333-125792, 333-125991, 333-145235, 333-145239; 333-188891; 811-08579

Lincoln Life Flexible Premium Variable Life Account S: File No. 333-72875, 333-104719, 333-125790; 811-09241

Lincoln Life Flexible Premium Variable Life Account Y: File No. 333-81884, 333-81882, 333-90438, 333-118482, 333-118481, 333-115883; 333-156123; 811-21028

Lincoln Life Flexible Premium Variable Life Account JF-A: File No. 333-144268, 333-144269, 333-144271, 333-144272; 333-144273, 333-144274, 333-144275; 811-04160

Lincoln Life Flexible Premium Variable Life Account JF-C: File No. 333-144270, 333-144264; 811-08230

Variable Annuity Separate Accounts:

Lincoln National Variable Annuity Fund A: File No. 002-26342, 002-25618; 811-01434

Lincoln National Variable Annuity Account C: 033-25990, 333-50817, 333-68842, 333-112927; 333-179107; 811-03214

Lincoln National Variable Annuity Account E: 033-26032; 811-04882

Lincoln National Variable Annuity Account H: 033-27783, 333-18419, 333-35780, 333-35784, 333-61592,

333-63505, 333-135219; 333-170695; 333-175888; 333-181615; 333-212681; 811-05721

Lincoln National Variable Annuity Account L: 333-04999; 333-187072; 333-187069; 333-187070; 333-187071; 333-198911; 333-198912; 333-198913; 333-198914; 811-07645

Lincoln Life Variable Annuity Account N: 333-40937, 333-36316, 333-36304, 333-61554, 333-135039,

333-138190, 333-149434; 333-170529; 333-170897; 333-172328; 333-174367; 333-181612; 333-186894; 333-193272; 333-193273; 333-193274; 333-212680; 333-212682; 333-214143; 333-214144; 333-214235; 811-08517

Lincoln Life Variable Annuity Account Q: 333-43373; 811-08569

Lincoln Life Variable Annuity Account T: 333-32402, 333-73532; 811-09855

Lincoln Life Variable Annuity Account W: 333-52572, 333-52568, 333-64208; 811-10231

Lincoln Life Variable Annuity Account JL-A: File No. 333-141888; 811-02188

Lincoln Life Variable Annuity Account JF-I: File No. 333-144276, 333-144277; 811-09779

Lincoln Life Variable Annuity Account JF-II: File No. 333-144278; 811-08374

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

Ellen Cooper                                                                                    and Director

/s/ Randal J. Freitag

	______________________________	
Executive Vice President; Chief Financial Officer and Director

Randal J. Freitag

/s/ Kirkland L. Hicks

	______________________________	
Executive Vice President, General Counsel and Director

Kirkland L. Hicks

/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, 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.

*Signature not obtained

____________________________________

Delson R. Campbell

/s/ Scott C. Durocher

____________________________________

Scott C. Durocher

/s/ Kimberly A. Genovese

____________________________________

Kimberly A. Genovese

*Signature not obtained

_____________________________________

Daniel P. Herr

*Signature not obtained

_____________________________________

Donald E. Keller

*Signature not obtained

____________________________________

Brian A. Kroll

/s/ John L. Reizian

____________________________________

John L. Reizian

/s/ Lawrence A. Samplatsky

____________________________________

Lawrence A. Samplatsky

/s/ Stephen R. Turer

____________________________________

Stephen R. Turer

*Signature not obtained

____________________________________

John D. Weber

Version dated: January 2018STOCK PURCHASE AGREEMENT

THIS STOCK PURCHASE AGREEMENT (this "Agreement"), dated as of November 26, 2017, is entered into by and between Kelvin Medical, Inc. ("Seller", "KVMD", "Company:), a Nevada corporation and Gannon Giguiere ("Buyer"), an individual.  Seller and Buyer are each referred to herein as a "Party" and collectively, as the "Parties."

BACKGROUND

A. Seller is a publicly held corporation in the State of Nevada, with trading symbol KVMD; Seller has agreed to sell, and Buyer has agreed to buy three million (3,000,000) shares of KVMD common stock at a purchase price of $0.03 per share; for a total purchase price of Ninety Thousand Dollars ($90,000).

B. The Shares have not been registered under the Securities Act of 1933, as amended, and Buyer may only be able to sell the Shares upon Registration of the Shares, or pursuant to an exemption to Registration.

C. The Seller's Shares bear no legally imposed restrictions and may be "freely traded" under the exemption to registration afforded by Rule 144 of the Securities Act of 1933.

D. The Company is current in its filings with the SEC and has continued with its business and operations as described within its filings.

E. Seller desires to sell its shares, in the amount of three million (3,000,000) shares, to the Buyer, and the Buyer desires to purchase the 3,000,000 shares from the Seller for the consideration set forth herein.

NOW THEREFORE, in consideration of the foregoing and the mutual promises and covenants herein contained, each Party agrees as follow:

1. Purchase and Sale.  The Seller shall sell, and the Buyer shall buy, 3,000,000 shares of the Seller's Kelvin Medical, Inc. Common Stock.

2. Consideration.  Buyer shall pay to the Seller, the amount of Ninety Thousand Dollars ($90,000.00), for 3,000,000 Shares of Kelvin Medical, Inc., at a price per share of $0.03.

3. Deliverables.

a. Buyer shall deliver to the Seller a check, or wire transfer, for payment confirmation made out to Kelvin Medical, Inc. the payment of $90,000 within five (5) business days of execution of this Agreement.

b. Seller shall request West Coast Transfer, the Transfer Agent for Kelvin Medical, Inc., to transfer 3,000,000 shares of Kelvin's common stock into the account of Gannon Giguiere at CMGT, Inc., or into an account later directed by Gannon Giguiere.

c. Seller shall issue to Gannon Giguiere a Registration Rights Agreement, providing for registration of 3,000,000 shares should Kelvin Medical file for a registration statement.

1

4. Representations and Warranties of Parties.

a. Seller has full power and authority to execute, deliver and perform such Seller's obligations under this Agreement, the shares have not been registered, and the Buyer is aware that he may not resell the shares unless the shares have been registered or are sold under an exemption from registration.

b. There are no liens, charges, security interests, encumbrances, claims of others, options, warrants, purchase rights, contract, commitments, equities or other claims or demands of any kind (collectively, "Liens") against these shares, and upon delivery of the Shares to the Buyer, the Buyer will acquire good, valid and marketable title thereto free and clear of all liens.

IN WITNESS WHEREOF, the Parties have duly executed this Agreement as of the date first above written.

Shares Sold:  3,000,000 Purchase Price: $90,000.00

KELVIN MEDICAL, INC.

By: /s/William Mandel 

       William Mandel, President/CEO 

GANNON GIGUIERE (BUYER)

By: /s/Gannon Giguiere

        Gannon Giguiere

2

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00279-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00279-of-00352.parquet"}]]