Document:

Exhibit 10(b)

  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, 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 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 (811-08559)

        	
          VUL-I / VULcv

          VULcv-II / VUL Flex ES

          VULcv-III ES

          VULdb / VULdb ES

          VULdb-II ES

          VULone ES / VULone 2005 ES

          Momentum VULone / Momentum VULone 2005

          VULcv-IV ES

          VULdb-IV ES

          AssetEdge VUL

          AssetEdge VUL/AssetEdge Exec VUL 2015

          VULone 2007

          VULone 2010

        
	
          LLANY Separate Account R for Flexible Premium Variable Life (811-08651)

        	
          SVUL / SVUL ES

          SVUL-II ES

          SVUL-III ES

          SVUL-IV ES/PreservationEdge SVUL

          SVULone ES

          Momentum SVULone

          SVULone 2007

        
	
          LLANY Separate Account S for Flexible Premium Variable Life (811-09257)

        	
          CVUL Series III ES

          LCV4 ES

          LCV5 ES / LCC VUL

        
	
          Lincoln Life & Annuity Flexible Premium Variable Life Account Y (811-21029)

        	
          American Legacy VULcv-III

          American Legacy VULdb-II

          American Legacy SVUL-III

          American Legacy VULcv-IV

          American Legacy VULdb-IV

          American Legacy SVUL-IV/PreservationEdge SVUL

          American Legacy AssetEdge

        

  

  

  

  

  

  

  

  

  Variable Annuity Insurance Separate Accounts:

  	
          Lincoln Life & Annuity Variable Annuity  Account H (811-08441)

        	
          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

        
	
          Lincoln Life & Annuity Variable Annuity Account L (811-07785)

        	
          Group Variable Annuity

        
	
          Lincoln New York Account N for Variable Annuities (811-09763)

        	
          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)

          ChoicePlus

          ChoicePlus II

          ChoicePlus Access

          ChoicePlus II Access

          ChoicePlus II Advance

          ChoicePlus II Bonus

          ChoicePlus Design

          ChoicePlus Signature

          ChoicePlus Fusion

          ChoicePlus Series

          ChoicePlus Prime

          ChoicePlus Advisory

          ChoicePlus Select B-Share

          Lincoln InvestmentSolutions

          Lincoln Investor Advantage

          Lincoln Investor Advantage 2018

          Lincoln Investor Advantage Fee-Based

          Lincoln Investor Advantage Advisory

          Lincoln Investor Advantage Advisory Choice

          Core Income

        

  

  

  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 G. Cooper

  ______________________________                                                                                                  Executive Vice President, Chief Investment Officer Ellen G. Cooper  and Director

  

  

  /s/Randal J. Freitag

  ______________________________                                                                                                  Executive Vice President; Chief Financial Officer Randal J. Freitag  and Director

  

  

  /s/Christine A. Janofsky

  ______________________________                                                                                                  Senior Vice President; Chief Accounting Officer Christine A. Janofsky  and Controller

  

  

  /s/Lisa M. Buckingham

  ______________________________                                                                                                  Director

  Lisa M. Buckingham

  

  

  /s/George W. Henderson, III

  ______________________________                                                                                                  Director

  George W. Henderson, III

  

  

  /s/Mark E. Konen

  ______________________________                                                                                                  Director

  Mark E. Konen

  

  

  /s/M. Leanne Lachman

  ______________________________                                                                                                  Director

  M. Leanne Lachman

  

  

  /s/Louis G. Marcoccia

  ______________________________                                                                                                  Director

  Louis G. Marcoccia

  

  

  /s/Patrick S. Pittard

  _______________________________                                                                                                  Director

  Patrick S. Pittard

  

  

  

  

  

  

  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                                                      

          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/Michelle Grindle                                                      

          Michelle Grindle

        
	
          /s/Jeffrey L. Smith                                                      

          Jeffrey L. Smith

           

        	
          /s/John D. Weber                                                      

          John D. Weber

        
	
          /s/Jassmin McIver-Jones                                                      

          Jassmin McIver-Jones

        	
          /s/Carolyn Augur                                                      

          Carolyn Augur

        

  

  

  

  

  

  

  

  

  Version:  May 2020Exhibit 10.3

 

CONSULTING AGREEMENT

 

This Consulting
Agreement (“Agreement”) is dated this 26th day of May 2020 (the “Effective Date”),
by and between Carbon Energy Corporation, a Delaware corporation (“Carbon”), and Kevin D. Struzeski (“Contractor”).
(Carbon and Contractor may sometimes be referred to in this Agreement individually as a “Party” or together
as the “Parties.”) Contractor is a Agent and Representative as defined under the Transition Services Agreement
with Diversified Gas and Oil.

 

AGREEMENT

 

In consideration of
the mutual covenants and conditions contained herein, and for other good and valuable consideration, the receipt and sufficiency
of which are hereby acknowledged, Carbon and Contractor agree as follows:

 

1. Services.
Carbon hereby engages Contractor on a non-exclusive basis to carry out such services as described in Exhibit “A” attached
hereto (the “Services”) and such other services as may be agreed to in writing by Carbon and Contractor
from time to time, in accordance with the terms and conditions of this Agreement. In performing the Services, Contractor shall
(i) act in a skillful, diligent, workmanlike, careful, and safe manner; (ii) only use competent personnel approved in advance
by Carbon; and (iii) comply with Carbon’s applicable policies and procedures as amended from time to time and as provided
to Contractor. The Services to be provided by Contractor to or for the benefit of Carbon shall be performed and provided by Contractor
with diligence and in accordance with good industry practices and procedures; however, Contractor does not warrant or guarantee
any of the results or products of the Services to be provided by Contractor. 

 

2. Compensation.
Carbon shall pay Contractor for performance of the Services in accordance with Exhibit “B” attached hereto. Contractor
shall maintain records in sufficient detail with regard to the dates, length of time, and Services provided, together with reasonably
detailed records of all expenses and costs incurred by Contractor in connection with the Services provided.

 

3. Term.
The term (“Term”) of this Agreement shall commence on the Effective Date and shall continue for the period
ending three (3) months after the Effective Date. Thereafter, the Term of this Agreement may be extended on a monthly by mutual
agreement of the Parties, in writing; provided that the Parties may not mutually agree to extend the Term of this Agreement beyond
a period ending six (6) months after the Effective Date. Either Party may terminate this Agreement at any time, with or without
cause and without payment or penalty, on not less than thirty (30) days prior written notice of such termination to the other Party.
Notwithstanding the foregoing, this Agreement shall terminate automatically without payment or penalty in the event of death, incapacity
or permanent disability of Contractor.

 

     

     

    

 

4. Intellectual
Property, Confidentiality, Non-Disclosure, Non-Circumvent and Non-Solicitation.

 

		(a)	All intellectual property and all technical information, including but not limited to all inventions,
discoveries, improvements, designs, methods, developments, “know-how,” ideas, suggestions, trade secrets and processes,
whether patentable or not, which are discovered, disclosed to or otherwise obtained by Contractor or Contractor’s agents
under or in connection with this Agreement are confidential, proprietary information and shall belong exclusively to Carbon. Contractor
shall assign or transfer, and shall ensure that Contractor’s personnel assign or transfer, all such proprietary rights in
and ownership of such material to Carbon.

 

		(b)	Contractor (i) shall keep confidential and shall not disclose to any third party without Carbon’s
prior written consent any information created or acquired (directly or indirectly) by Contractor in connection with this Agreement
(“Confidential Information”), (ii) shall use commercially reasonable efforts to safeguard the Confidential
Information and to prevent any unauthorized access, reproduction, disclosure, and/or use of any of the Confidential Information
and (iii) shall notify Carbon immediately upon any unauthorized disclosure of Confidential Information. Contractor shall return
all Confidential Information to Carbon and destroy any copies or extracts thereof, including that which is electronically stored,
promptly upon Carbon’s request or upon termination of this Agreement. For purposes hereof, the term “Confidential Information”
shall not include: (x) information which was publicly available or was in Contractor’s possession from a source other than
Carbon prior to the date hereof; (xi) information which, after Contractor’s receipt of the Confidential Information becomes
publicly available not as a result of disclosure by or on behalf of Contractor or Contractor’s agents or employees or is
acquired by Contractor from a third party which third party was not under a confidentiality obligation to Carbon; (xii) information
which Carbon informs Contractor in writing is not Confidential Information; and (xiii) information which is required to be produced
in compliance with applicable law or a court order, provided Carbon is first given reasonable notice of such law or order and an
opportunity to attempt to preclude or limit such production.

 

		(c)	The Confidential Information shall not
be used for purposes of circumventing Carbon in connection with its business activities, past, present or future business
plans, strategic development, operations and current or potential co-participants. Contractor shall not, directly or indirectly,
utilize, exploit, or otherwise profit from the Confidential Information.

 

		(d)	During the Term of this Agreement and for a period of one (1) year thereafter, Contractor will
not, directly or indirectly, hire or attempt to hire any consultant or employee of Carbon (including for this purpose any person
who was a consultant or employee of Carbon within twelve (12) months prior to such hiring or attempted hiring), assist in such
hiring by any other person or entity, or encourage any such consultant or employee to terminate his or her relationship with Carbon.

 

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		(e)	The covenants contained in this Section 4 shall be construed as independent of the existence
of any claim or cause of action by Contractor against Carbon, whether predicated on this Agreement or
otherwise, and shall not constitute a defense to the enforcement by Carbon of such covenants.

 

		(f)	The Parties agree that Carbon would be irreparably injured by a breach of the provisions of this
Section 4 and that Carbon shall be entitled to equitable relief, including injunctive relief and specific performance, in
the event of any breach of the provisions of this Section. Such remedies shall not be deemed to be the exclusive remedies for a
breach of this Section, but shall be in addition to all other remedies available at law or in equity. Carbon shall be entitled
to recover the costs, expenses, and fees incurred in any such proceeding brought to enforce this Section, including without limitation,
attorneys’ fees and expenses.

 

		(g)	Under the federal Defend Trade Secrets Act of 2016, Contractor shall not be held criminally or
civilly liable under any federal or state trade secret law for the disclosure of a trade secret that: (a) is made (i) in confidence
to a federal, state, or local government official, either directly or indirectly, or to an attorney; and (ii) solely for the purpose
of reporting or investigating a suspected violation of law; or (b) is made to Contractor’s attorney in relation to a lawsuit
for retaliation against Contractor for reporting a suspected violation of law; or (c) is made in a complaint or other document
filed in a lawsuit or other proceeding, if such filing is made under seal.

 

		(h)	The terms of this Section 4 shall survive the termination of this Agreement.

 

5. Special
Conditions. The additional provisions, if any, set forth in Exhibit C (“Special Conditions”) are
incorporated herein by reference.

 

6. Conflicts
of Interest. During the Term of this Agreement, Contractor may provide services to other parties, except that (i) Contractor
will use his or her best efforts to give first priority to Carbon; and (ii) Contractor agrees not to provide services of a like
nature to the Services to any other person or entity in those instances where there is, or there is a likelihood of the development
of, a conflict of interest, without the prior written consent of Carbon. Because Contractor will have access to confidential, nonpublic
information in connection with this Agreement, Contractor further agrees that, during the Term of this Agreement, Contractor will
not be interested, directly or indirectly, in any form or manner, as partner, officer, director, employee, advisor, stockholder
or trustee of any entity or person that is a client of Carbon. Contractor has not entered into, nor will Contractor enter into,
any agreement, oral or written, which conflicts with this Agreement, and each Party hereby consents to the notification of third
parties, as Carbon may in good faith deem necessary, of the existence of this Agreement.

 

7. Independent
Contractor. In the performance of the Services, Contractor shall conclusively be deemed an independent contractor, with
the authority and right to direct and control all of the details of the Services, Carbon being interested only in the results
obtained. However, all work shall meet the standards required under this Agreement and shall be subject to the general right
of inspection by Carbon. Carbon shall have no right or authority to supervise or give instructions to Contractor’s
agents or representatives, and such agents or representatives shall at all times be under the direct and sole supervision and
control of Contractor. Any suggestions or directions which may be given by Carbon or its employees shall be given only to
Contractor or to the other person in charge of Contractor’s employees, agents or representatives. It is the
understanding and intention of the Parties hereto that no relationship of master and servant or principal and agent shall
exist between Carbon and Contractor and any agents or representatives of Contractor. Neither Contractor nor any agents or
representatives of Contractor is or shall be an agent of Carbon nor shall any such person be entitled to bind Carbon
contractually or otherwise. Contractor shall provide Contractor’s own employees, implements and materials, as
applicable, at Contractor’s own costs.

 

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8. Taxes.
Contractor understands that, as an independent contractor, Contractor is solely responsible for payment of federal, state, and
local taxes that may arise from the compensation provided for hereunder and that Carbon shall not withhold any taxes from such
compensation, nor remit such amounts to any governmental authorities on behalf of Contractor. Further, Carbon shall not make any
payments as an employer to any federal, state or local government or other governmental taxing authority on behalf of Contractor
for purposes of unemployment compensation. Contractor hereby knowingly and voluntarily waives any right to claim any coverage
and/or benefits under Carbon’s workers’ compensation insurance policy.

 

9. Failure
to Enforce. Failure by Carbon, at any time, or from time to time, to enforce or to require strict observance of any of the
terms, conditions or provisions of this Agreement shall not constitute a waiver of, nor limit or impair, such terms, conditions
or provisions. In addition, any such failure shall not affect the right of Carbon to avail itself at any time of such remedies
as it may have for any default hereunder by Contractor.

 

10. Assignment.
This Agreement is not assignable by Contractor. This Agreement shall be assignable by Carbon and shall be binding upon and inure
to the benefit of Carbon and its successors and assigns.

 

11. Entire
Agreement / Amendments. This Agreement and any exhibits hereto comprise the whole agreement between the Parties and supersede
all prior agreements, understandings or representations, either written or oral, between the Parties in respect of the Services.
No modification of or amendment to this Agreement will be effective unless in writing and signed by both Carbon and Contractor.

 

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12. Notices:
All notices or other communications required or permitted to be given under this Agreement shall be given by electronic transmission
(E-mail or facsimile), by personal delivery or courier or by prepaid mail addressed as follows:

 

	If to Carbon:	If to Contractor:
	Carbon Energy Corporation	Kevin D. Struzeski
	1700 Broadway, Suite 1170	4770 W Fremont Court
	Denver, CO 80290	Littleton, CO 80128
	Attention:  Erich Kirsch	 
	Phone: (720) 407-7055	Phone: (303) 859-7252
	E-mail: ekirsch@carbonenergycorp.com	E-mail:_________________________

 

All Notices shall be effective and shall
be deemed delivered: (a) if by personal delivery, on the date of delivery if delivered during normal business hours, or if not
so delivered, on the next business day following delivery, and (b) if by electronic communication, on the next business day following
receipt of the electronic communication. Parties may at any time change their address for future notices hereunder by notice in
accordance with this Section.

 

13. Dispute
Resolution—Mediation/Arbitration. In the event that there is any dispute arising out of or in any way related to this
Agreement, the Parties agree to mediate such dispute with the Judicial Arbiter Group in Denver, Colorado. In the event the Parties
are unable to fully resolve their disputes by mediation, the Parties agree to submit any such disputes to binding arbitration before
a single arbitrator with the Judicial Arbiter Group in Denver, Colorado, which shall conduct such arbitration to the fullest extent
possible under the rules (but not the auspices) of the American Arbitration Association then in effect. The Arbitrator shall not
have any authority to award consequential, exemplary or punitive damages. Unless the mediator or arbitrator determines otherwise,
each Party shall pay one-half of the compensation and expenses of the mediation/arbitrator and bear and pay their own costs and
expenses, including reasonable attorneys’ fees.

 

14. Miscellaneous.

 

		(a)	The Parties have consulted with their own legal, tax, financial, and accounting advisors with respect
to the subject matter of this Agreement to the extent they have deemed necessary.

 

		(b)	The individual provisions of this Agreement are severable. Any provision found to be invalid or
unenforceable shall not affect the remaining terms and provisions. With respect to any such unenforceable provision, an enforceable
provision, which most closely meets the intent of the Parties, will be deemed to be substituted.

 

		(c)	The headings in this Agreement are solely for convenience of reference and shall be given no effect
in the construction or interpretation of this Agreement.

 

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		(d)	This Agreement shall be governed and construed according to the laws of the State of Colorado,
United States of America, without giving effect to any choice or conflict of law provision, and
shall be subject to the exclusive jurisdiction of the courts of such State.

 

		(e)	This Agreement may be executed in counterparts, each of which shall be deemed an original instrument,
but which together shall constitute but one and the same instrument. Any counterpart may be delivered by facsimile, e-mail or other
electronic media.

 

[SIGNATURE PAGE TO FOLLOW]

 

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

 

	CARBON ENERGY CORPORATION	 
	a Delaware corporation	 
	 	 
	By:	/s/ Erick Kirsch	 
	Erich Kirsch,	 
	Senior Vice President Finance & Accounting	 
	 	 
	CONTRACTOR:	 
	Kevin D. Struzeski	 
	 	 
	By:	/s/ Kevin D. Struzeski	 
	Kevin D. Struzeski	 

 

    7

     

    

 

EXHIBIT A

 

Services

 

		-	Tasks include:

		o	Assist with transition of all financial functions to DGOC

		o	Assist on other projects at Carbon’s request

 

     

     

    

  

EXHIBIT B

 

Payment Provisions

 

1. Remuneration.
Contractor shall devote that amount of time to the Services which Carbon, in its judgment exercised in good faith, deems necessary
and required. In consideration therefore, Carbon agrees to pay Contractor according to fee schedule below, Contractor will provide
the Services with a minimum of 40 hours per week. Contractor will provide a monthly time sheet showing the hours of service for
the preceding month.

 

	May 26-June 25	 	$	25,000	 	 	Payment Due 7/10/20
	June 26-July 25	 	$	25,000	 	 	Payment Due 8/10/20
	July 26-August 25	 	$	25,000	 	 	Payment Due 9/10/20

  

2. Reimbursement
of Expenses. Carbon will reimburse Contractor for reasonable direct expenses, including parking, travel and lodging, incurred
in the course of providing the Services, provided that Contractor obtains prior authorization from Carbon or its designee for any
such expenses which exceed $100.00 per month in total.

 

3. Payment
terms. Carbon agrees to pay Contractor according to fee schedule.

 

     

     

    

 

EXHIBIT C

 

Special Conditions

 

None

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