Document:

Exhibit 10.1

 

American River Bankshares

 

Executive Annual Incentive Plan Document

 

 

Establishment and Purpose of the Plan

 

The Executive Annual Incentive Plan for American River Bankshares
(AMRB) is established as of January 1, 2020. The Plan is designed to promote exemplary performance and enhance shareholder value
by focusing eligible employees on key AMRB metrics and providing rewards for excellent performance as measured by those metrics.

 

Eligibility

 

All Executive Officers are eligible for this Plan, including
the Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, Chief Credit Officer, EVP, Commercial Banking, EVP,
Retail Banking and any other positions at the discretion of the AMRB Board of Directors (the “Board”). Employees in
these positions who have been employed in excess of three (3) months by the end of the fiscal year are eligible. Employees with
over three months but less than one year of service at the end of the fiscal year will be eligible to receive a bonus based on
the salary earned during the year.

 

To be eligible for incentive payout, participants must:

		a)	be employed on the last day of the fiscal year and on the date of the incentive payout, or

		b)	have ceased employment from AMRB for one of the reasons cited in the section titled “Changes in Employment Status”.

 

Performance Period

 

The period of the Plan is AMRB’s fiscal year, January
1 to December 31.

 

Performance Metrics

 

The Compensation Committee of the Board (the “Committee”),
will recommend the AMRB performance metrics and assign a weight to each metric. The Board will approve all metrics recommended
by the Committee.

 

The performance metrics and weights will be outlined each year.
Each metric will be assessed for incentive independently, as long as the funding threshold is achieved (see “Funding Threshold”).

 

Funding Threshold

 

A minimum level of AMRB performance must be achieved before
any incentives will be paid for AMRB metrics. The minimum Funding Threshold required to attain incentive compensation for any of
the metrics is a Satisfactory rating in Quality of Bank Performance.

 

     

     

    

Incentive Opportunities

 

Each position has a Target Incentive established by the Committee
as a percent of base salary. For 2020, the targets are as follows:

 

	
         

        Position
	Target Incentive 

as a % of Base 

Salary
	CEO	50%
	CFO	30%
	COO	30%
	CCO	30%
	EVP, Commercial Banking	30%
	EVP, Retail Banking 	30%

 

The incentive amount will be adjusted by a “multiplier”,
depending on the level of performance for each metric. No incentive will be paid on any metric that falls below 80% of Target.
Incentives will be “capped” at 115.0% of Target which is defined as Maximum performance.

 

If performance for a metric falls below 80%, no incentive will
be paid for that metric. The performance of any metric will not affect the payout for the other metrics, except in the case of
the Funding Threshold as described previously.

 

Incentive Calculation

 

Incentives are calculated as a percentage of base salary. Base
salary for purposes of this Plan excludes other types of pay including commissions, bonuses, incentives, expenses, and any other
“extraordinary” pay. For participants who have been employed less than a full year, or have terminated for any reason
outlined in the section titled “Change in Employment Status”, incentive will be calculated on base salary actually
earned during the year.

 

Payment of Incentive

 

Incentives will be paid no later than 75 days following the
end of the fiscal year after completion and approval of the annual company financial audit.

 

To the extent required by law at the time the incentive is paid,
all applicable federal, state and local taxes will be withheld. Any payroll deductions required by benefit plan document(s) will
also be withheld.

 

“Clawback” Provision

 

The Bank may recoup certain incentive compensation previously
paid (or due) to plan participants in instances where: (i) the Bank issues a material restatement of its financial statements:
(ii) a subsequent finding that the financial information or performance metrics used to determine the amount of the incentive compensation
are materially inaccurate, in each case regardless of individual fault; (iii) a plan participant engages in intentional misconduct;
or (iv) the plan participant has committed ethical or criminal violations. In addition, the Bank may recover any incentive compensation
awarded or paid based on a participant’s conduct which is not in good faith and which materially disrupts, damages, impairs
or interferes with the business of the Bank and its affiliates.

 

 

     

     

    

Change in Employment Status

 

If a participant’s employment terminates during the Plan
year because of death, disability, planned retirement, or change of control, the participant will be entitled to a pro-rata portion
of the incentive. If termination occurs for any other reason, no incentive will be payable for the Plan year. The timing of payouts
for eligible, terminated employees will be subject to 409A rules.

 

For purposes of this Plan, a participant may be eligible for
retirement status if he or she has attained age 65 and has worked for AMRB or the Bank at least 5 years.

 

Plan Administration

 

The Committee will administer the Annual Incentive Plan, and
have the authority to:

 

		Ø	Interpret Plan provisions.

		Ø	Amend or terminate the Plan.

		Ø	Establish the funding threshold, if any, and the performance metrics.

		Ø	Ensure performance metrics are met before incentives are paid.

 

Amendment, Modification and
Termination of the Plan

 

The Board may amend, modify, or terminate the Plan at any time.
Any changes will be communicated to the participants as soon as practical.

 

Plan Does Not Create Employee Rights

 

Nothing in this Plan shall alter or amend AMRB’s or the
Bank’s employment at-will policy.

 

Performance Metrics

 

The Pre-Tax/Pre Provision for Loan and Lease Losses, Net Income
after Tax and the ROE Relative to Internal Target metrics are set to the budget for 2020. The performance metrics and the weightings
for 2020 for the incentive compensation plan as follows:

 

The following weightings were assigned to the metrics
for the Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, EVP, Commercial Banking, Chief Credit Officer
and EVP, Retail Banking:

 

	Pretax/Pre Provision for Loan and Lease Losses	 	 	25.00	%	 
	Net Income after Tax	 	 	25.00	%	 
	ROE Relative to Internal Target	 	 	20.00	%	 
	Credit Quality	 	 	15.00	%	 
	Quality of Bank Performance	 	 	15.00	%	 

 

The Pretax/Pre Provision for Loan and Lease Losses, Net Income
after Tax, ROE Relative to Internal Target and Credit Quality metrics minimum are set at 80% of the target and result in incentive
compensation equal to 50% of the available payout. The maximum performance for these metrics is set at 115% of the target and results
in incentive compensation equal to 150% of the available payout for this metric. Results achieved between the minimum and maximum
would result in a pro-rata share of the incentive available.

 

 

     

     

    

The maximum award opportunity does not apply to the Quality
of Bank Performance metric. Incentive payouts for Quality of Bank Performance results are capped at Target performance.

 

The performance of the Chief Financial Officer, Chief Operating
Officer, Chief Credit Officer, EVP, Commercial Banking and EVP, Retail Banking will be evaluated by the Chief Executive Officer
and target incentive recommendations will be provided to the Committee, but in no case will those recommendations exceed the maximum
for any target.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. 4 to the 1933 Act Registration Statement (Form N-4 No. 333-214256) and Amendment No. 528 to the 1940 Act Registration Statement (Form N-4 No. 811-09763), and to the use therein of our reports dated (a) April 1, 2019, with
      respect to the financial statements of Lincoln Life & Annuity Company of New York and (b) April 16, 2019, with respect to the financial statements of Lincoln New York Account N For Variable Annuities 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, 2019POWER 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

            Lincoln InvestmentSolutions

            Lincoln Investor Advantage

            Lincoln Investor Advantage 2018

            Lincoln Investor Advantage Fee-Based

            Lincoln Investor Advantage Advisory

            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 Cooper

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

    

    

    /s/ Randal J. Freitag

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

    

    

    ______________________________ Director

    George W. Henderson, III

    

    

    ______________________________ Director

    Mark E. Konen

    

    

    

    

    /s/ M. Leanne Lachman

    ______________________________ Director

    M. Leanne Lachman

    

    

    /s/ Louis G. Marcoccia

    ______________________________ Director

    Louis G. Marcoccia

    

    

    

    

    _______________________________ 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 /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/ Michelle Grindle

    ____________________________________ ________________________________

    Donald E. Keller Michelle Grindle

    

    

    /s/ Jeffrey L. Smith /s/ John D. Weber

    ____________________________________ ________________________________

    Jeffrey L. Smith John D. Weber

    

    

    /s/ Jassmin McIver-Jones /s/ Carolyn Augur

    ____________________________________ ________________________________

    Jassmin McIver-Jones Carolyn Augur

    

    

    

    

    

    

    

    

    

    

    

    

    

    

    Version:  October 2019

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