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 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