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. 5 to the 1933 Act Registration Statement (Form N-4 No. 333-212680) and Amendment No. 647 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) March 13, 2018, with respect to
        the consolidated financial statements of The Lincoln National Life Insurance Company and (b) April 11, 2018, with respect to the financial statements of Lincoln Life Variable Annuity Account N for the registration of interests in a separate account
        under individual flexible payment deferred variable annuity contracts.

    

    

    /s/ Ernst & Young LLP

    

    

    

    

    

    Philadelphia, Pennsylvania

    December 20, 2018Exhibit 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, 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, 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 VUL/AssetEdge Exec VUL 2015

VULone2012

VULone2014

InReach VULone2014

	
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

	
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 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

Shareholder's Advantage

Shareholder's Advantage A Class

Shareholder's Advantage purchasded 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 (81108517)

	
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 (81108517) 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 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

Core Income

	
Lincoln Life Variable Annuity Account Q (811-08569)

	
Multi-Fund Group

	
Lincoln Life S-3 Filing

	
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

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, 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 Grindle                                                                                                                /s/ Jeffrey L. Smith

_____________________________________                  _____________________________________

Michelle Grindle                                                                                                                Jeffrey L.  Smith

/s/ John D. Weber

__________________________________

John D. Weber

Version dated: July 2018

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00290-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00290-of-00352.parquet"}]]