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 Post-Effective Amendment No. 3 to the 1933 Act Registration Statement (Form N-4 No. 333-193273) and Amendment No. 464 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) April 1, 2015, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (b) April 8, 2015, 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

November 12, 2015SPECIFIC TERMS IN THIS EXHIBIT HAVE BEEN REDACTED BECAUSE
CONFIDENTIAL TREATMENT FOR THOSE TERMS
HAS BEEN REQUESTED. THE REDACTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE SECURITIES AND EXCHANGE COMMISSION, AND THE TERMS
HAVE BEEN MARKED AT THE APPROPRIATE PLACE WITH TWO ASTERISKS (**).

 

Exhibit 10.1

 

AMENDMENT TO TERMINALING SERVICES AGREEMENT

 

(September 1, 2015)

 

This Amendment to Terminaling Services Agreement
is made as of the 1st day of September, 2015 between Center Point Terminal Company, LLC, a Delaware limited liability
company (“Terminal”), and Apex Oil Company, Inc., a Missouri corporation (“Customer”).

 

RECITALS

 

A.          Terminal
and Customer are party to that certain Terminaling Services Agreement dated August 14, 2013, as amended (collectively, the “Agreement”),
which Agreement provides for the storage and handling of residual petroleum products as specified therein at the Terminal Facilities.

 

B.          Terminal
and Customer desire to amend the Agreement pursuant to the terms and conditions contained herein.

 

AGREEMENT

 

In consideration of the foregoing, the mutual
covenants herein contained and other good and valuable consideration (the receipt, adequacy and sufficiency of which are hereby
acknowledged by the parties by their execution hereof), the parties agree as follows:

 

1.           Definitions.
All capitalized terms not otherwise expressly defined herein shall have the respective meanings given thereto in the Agreement.

 

2.           Amendments.

 

2.1.          Correction
to Stipulated Volumes at the Baltimore, Maryland Terminal Facility. Terminal and Customer incorrectly listed the volume of
the dedicated storage provided to Customer at the Baltimore, Maryland Terminal Facility as totaling 856,900 barrels. The correct
volume amount is 853,900 barrels. Consistent with invoices issued, Customer’s Stipulated Volumes shall be revised to reflect
the correct amount of storage reserved at the Baltimore, Maryland Terminal Facility as shown on the Amended Schedule B attached
hereto and incorporated herein by this reference.

 

2.2          Additive and Ancillary
Fees. Schedule C of the Agreement shall be amended to reflect the availability of octane booster blending at the Albany
Terminal Facility and the fee to be charged for such service, as shown on the Amended Schedule C attached hereto and incorporated
herein by this reference.

 

     

     

    

 

SPECIFIC TERMS IN THIS EXHIBIT HAVE BEEN REDACTED BECAUSE
CONFIDENTIAL TREATMENT FOR THOSE TERMS
HAS BEEN REQUESTED. THE REDACTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE SECURITIES AND EXCHANGE COMMISSION, AND THE TERMS
HAVE BEEN MARKED AT THE APPROPRIATE PLACE WITH TWO ASTERISKS (**).

 

3.          No
Other Modifications. Nothing contained herein in any way impairs the Agreement or alters, waives, annuls, varies or affects
any provision, condition or covenant therein, except as specifically set forth in this Amendment to the Agreement. All other terms
and provisions of the Agreement remain in full force and effect.

 

     

     

    

 

SPECIFIC TERMS IN THIS EXHIBIT HAVE BEEN REDACTED BECAUSE
CONFIDENTIAL TREATMENT FOR THOSE TERMS
HAS BEEN REQUESTED. THE REDACTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE SECURITIES AND EXCHANGE COMMISSION, AND THE TERMS
HAVE BEEN MARKED AT THE APPROPRIATE PLACE WITH TWO ASTERISKS (**).

 

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

 

	 	CENTER POINT TERMINAL COMPANY, LLC
	 	 	 
	 	By:	/s/ Kenneth E. Fenton
	 	Name:  Kenneth E. Fenton
	 	Title:  Executive Vice President
	 	 
	 	APEX OIL COMPANY, INC.
	 	 	 
	 	By:	/s/ Jeffery Call
	 	Name: Jeffery Call
	 	Title:  President

 

     

     

    

 

SPECIFIC TERMS IN THIS EXHIBIT HAVE BEEN REDACTED BECAUSE
CONFIDENTIAL TREATMENT FOR THOSE TERMS
HAS BEEN REQUESTED. THE REDACTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE SECURITIES AND EXCHANGE COMMISSION, AND THE TERMS
HAVE BEEN MARKED AT THE APPROPRIATE PLACE WITH TWO ASTERISKS (**).

 

AMENDED SCHEDULE B

 

(Effective as of September 1, 2015)

 

STIPULATED VOLUMES AND TYPES OF PRODUCT

 

	 	 	Albany	 	 	Baltimore	 	 	Blakeley
    Is	 	 	Chesapeake	 	 	Gates	 	 	Glenmont	 	 	Greensboro	 	 	Jacksonville	 	 	Newark	 	 	Total	 
	Stipulated Volumes/bbl	 	 	762,062	 	 	 	853,900	 	 	 	N/A	 	 	 	78,400	 	 	 	180,397	 	 	 	1,730,643	 	 	 	646,107	 	 	 	413,688	 	 	 	433,000	 	 	 	5,069,197
                                         (excluding biodiesel and asphalt)	 
	Biodiesel volumes/bbl	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	500	 	 	 	500	 
	Asphalt Stipulated Volumes/bbl	 	 	 	 	 	 	 	 	 	 	 	 	 	 	165,000	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 

 

This Amended Schedule B reflects all revisions to
the Agreement as of September 1, 2015.

 

     

     

    

 

SPECIFIC TERMS IN THIS EXHIBIT HAVE BEEN REDACTED BECAUSE
CONFIDENTIAL TREATMENT FOR THOSE TERMS
HAS BEEN REQUESTED. THE REDACTED MATERIAL HAS BEEN SEPARATELY FILED WITH THE SECURITIES AND EXCHANGE COMMISSION, AND THE TERMS
HAVE BEEN MARKED AT THE APPROPRIATE PLACE WITH TWO ASTERISKS (**).

 

AMENDED SCHEDULE C

(Effective as of September 1, 2015)

 

STORAGE RATES PER BARREL*

 

	 	 	Albany	 	 	Baltimore	 	 	Blakeley
    Is	 	 	Chesapeake	 	 	Gates	 	 	Glenmont	 	 	Greensboro	 	 	Jacksonville	 	 	Newark	 
	Storage Rates/bbl	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 
	Biodiesel Storage Rates/bbl	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	$	[**]	 
	Asphalt Storage Rates/bbl	 	 	 	 	 	 	 	 	 	 	 	 	 	$	[**]	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 

 

ADDITIVE & ANCILLARY SERVICE FEES*

 

	 	 	Albany	 	 	Baltimore	 	 	Blakeley
    Is	 	 	Chesapeake	 	 	Gates	 	 	Glenmont	 	 	Greensboro	 	 	Jacksonville	 	 	Newark	 
	Generic Gas Additive/bbl	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 
	Proprietary Gas Additive/bbl	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 
	Ethanol Blending/bbl	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 
	Biodiesel Blending/bbl	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 
	Gasoline Blendstocks/bbl	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 
	Red Dye Injection/bbl	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 
	Lubricity Additive/bbl	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 
	Cold Flow Additive/bbl	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	 	N/A	 	 	$	[**]	 	 	$	[**]	 
	Octane Booster Blending/bbl	 	$	[**]	 	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 
	Rail Car Unloading/bbl	 	$	[**]	 	 	 	N/A	 	 	 	N/A	 	 	$	[**]	 	 	 	N/A	 	 	 	N/A	 	 	 	N/A	 	 	$	[**]	 	 	 	N/A	 
	Barge Imports/bbl	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 
	Barge Exports/bbl	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 
	Pipeline Service Fee/month	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 
	Pipeline Throughput Fee/bbl	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 
	Truck Unloading Fee/bbl	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 	 	$	[**]	 
	Asphalt Heating Charge	 	 	 	 	 	 	 	 	 	 	 	 	 	 	[**]	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 

 

* Subject to adjustment as provided in Section 4.6.

 

This Amended Schedule C reflects all revisions to the Agreement
as of September 1, 2015.Exhibit

Exhibit 10.1

FOURTH AMENDMENT
TO EMPLOYMENT AGREEMENT
    
This Fourth Amendment (the “Amendment”) to that certain Employment Agreement by and between Sprint Nextel Corporation, now known as Sprint Communications, Inc. (the “Company”), and Joseph J. Euteneuer made and entered into as of December 20, 2010 and amended on November 20, 2012, November 11, 2013, and November 14, 2014 (the “Agreement”), is made and entered into November 6, 2015 (the “Amendment Effective Date”).  Certain capitalized term shall have the meaning ascribed to them in the Agreement.

WHEREAS, the Company and the Executive desire to amend the Agreement, and restricted stock unit award agreements for grants on July 24, 2013, May 20, 2014, and May 20, 2015 (the “RSU Award Agreements”), to provide that, for purposes of calculation of pro rata payouts under short-term incentive plan and the awards under the RSU Award Agreements, Mr. Euteneuer will be treated as if his last day of employment with the Company was October 31, 2015, rather than his actual last day which will be December 9, 2015.

NOW, THEREFORE, in consideration of the premises and of the covenants and agreements set forth herein and for other good and valuable consideration, the sufficiency and receipt of which are hereby acknowledged, the Company and the Executive hereby amend the Agreement as of the Amendment Effective Date as follows:

		
	1.
	Section 7 shall be modified to cease vacation accruals under the Company’s Paid Time Off policy effective October 31, 2015. 

		
	2.
	Section 9(b)(ii)(A) shall be modified by providing for pro rata payment of the Bonus Award for the portion of the current fiscal year prior to November 1, 2015, rather than the date of termination of his employment as currently is provided in his Agreement;

		
	3.
	The pro rata portion of the amounts accelerated under the RSU Award Agreements will be calculated as if October 31, 2015 was the date of termination of Mr. Euteneuer’s employment.    

In all other respects, the terms, conditions and provisions of the Agreement and the RSU Award Agreements shall remain the same.

IN WITNESS WHEREOF, the Company has caused this Amendment to be signed by an officer pursuant to the authority of its Board, and the Executive has executed this Amendment, effective as of the day and year first written above.

	
		
	SPRINT COMMUNICATIONS, INC.

/s/ Sandra J. Price____________
By:  Sandra J. Price
	EXECUTIVE

/s/ Joseph J. Euteneuer_______
Joseph J. Euteneuer

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