<SEC-DOCUMENT>0000726865-16-000859-index.html : 20160303
<SEC-HEADER>0000726865-16-000859.hdr.sgml : 20160303
<ACCEPTANCE-DATETIME>20160303103326
ACCESSION NUMBER:		0000726865-16-000859
CONFORMED SUBMISSION TYPE:	N-30D
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20160303
FILED AS OF DATE:		20160303
DATE AS OF CHANGE:		20160303
EFFECTIVENESS DATE:		20160303

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN NATIONAL VARIABLE ANNUITY FUND A
		CENTRAL INDEX KEY:			0000059566
		IRS NUMBER:				350472300
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-01434
		FILM NUMBER:		161479864

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802
		BUSINESS PHONE:		2604552000

	MAIL ADDRESS:	
		STREET 1:		P O BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46801

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES
		CENTRAL INDEX KEY:			0001093278
		IRS NUMBER:				161505436
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-09763
		FILM NUMBER:		161479868

	BUSINESS ADDRESS:	
		STREET 1:		100 MADISON STREET
		STREET 2:		STE 1860
		CITY:			SYRACUSE
		STATE:			NY
		ZIP:			13202-2808
		BUSINESS PHONE:		3154288420

	MAIL ADDRESS:	
		STREET 1:		100 MADISON STREET
		STREET 2:		SUITE 1860
		CITY:			SYRACUSE
		STATE:			NY
		ZIP:			13202-2808

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN LIFE VARIABLE ANNUITY ACCOUNT N
		CENTRAL INDEX KEY:			0001048606
		IRS NUMBER:				350472300
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-08517
		FILM NUMBER:		161479869

	BUSINESS ADDRESS:	
		STREET 1:		1300 S CLINTON ST
		STREET 2:		PO BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46801
		BUSINESS PHONE:		2604552000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46801

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN LIFE & ANNUITY VARIABLE ANNUITY ACCOUNT H
		CENTRAL INDEX KEY:			0001045008
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-08441
		FILM NUMBER:		161479871

	BUSINESS ADDRESS:	
		STREET 1:		100 MADISON ST
		STREET 2:		SUITE 1860
		CITY:			SYRACUSE
		STATE:			NY
		ZIP:			13202-2802
		BUSINESS PHONE:		3154288420

	MAIL ADDRESS:	
		STREET 1:		100 MADISON ST
		STREET 2:		SUITE 1860
		CITY:			SYRACUSE
		STATE:			NY
		ZIP:			13202

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CG VARIABLE ANNUITY SEPARATE ACCOUNT II
		CENTRAL INDEX KEY:			0000928718
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			CT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-08714
		FILM NUMBER:		161479874

	BUSINESS ADDRESS:	
		STREET 1:		900 COTTAGE GROVE RD
		CITY:			BLOOMFIELD
		STATE:			CT
		ZIP:			06002

	MAIL ADDRESS:	
		STREET 1:		900 COTTAGE GROVE RD
		CITY:			HARTFORD
		STATE:			CT
		ZIP:			06152-2251

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VA I SEPARATE ACCOUNT OF FIRST UNUM LIFE INSURANCE CO
		CENTRAL INDEX KEY:			0000880642
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-06455
		FILM NUMBER:		161479878

	BUSINESS ADDRESS:	
		STREET 1:		2211 CONGRESS ST
		CITY:			PORTLAND
		STATE:			ME
		ZIP:			04122
		BUSINESS PHONE:		2077704319

	MAIL ADDRESS:	
		STREET 1:		2211 CONGRESS ST
		CITY:			PORTLAND
		STATE:			ME
		ZIP:			04122

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VA-1 SEPARATE ACCOUNT OF FIRST UNUM LIFE INSURANCE CO
		DATE OF NAME CHANGE:	19600201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VA I SEPARATE ACCOUNT OF UNUM LIFE INS CO OF AMERICA
		CENTRAL INDEX KEY:			0000849589
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05803
		FILM NUMBER:		161479877

	BUSINESS ADDRESS:	
		STREET 1:		2211 CONGRESS ST
		CITY:			PORTLAND
		STATE:			ME
		ZIP:			04122
		BUSINESS PHONE:		2077704319

	MAIL ADDRESS:	
		STREET 1:		2211 CONGRESS ST
		CITY:			PORTLAND
		STATE:			ME
		ZIP:			04122

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VA-1 SEPARATE ACCOUNT OF UNUM LIFE INS CO OF AMERICA
		DATE OF NAME CHANGE:	19920428

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TSAVA SEPARATE ACCOUNT OF UNUM LIFE INSURANCE COMPANY
		DATE OF NAME CHANGE:	19910320

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT H
		CENTRAL INDEX KEY:			0000847552
		IRS NUMBER:				350472300
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05721
		FILM NUMBER:		161479879

	BUSINESS ADDRESS:	
		STREET 1:		1300 S CLINTON ST
		STREET 2:		PO BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802
		BUSINESS PHONE:		2604552000

	MAIL ADDRESS:	
		STREET 1:		P O BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT E
		CENTRAL INDEX KEY:			0000804223
		IRS NUMBER:				350472300
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04882
		FILM NUMBER:		161479880

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802
		BUSINESS PHONE:		2604552000

	MAIL ADDRESS:	
		STREET 1:		P O BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN LIFE VARIABLE ANNUITY ACCOUNT T
		CENTRAL INDEX KEY:			0001108892
		IRS NUMBER:				350472300
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-09855
		FILM NUMBER:		161479865

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 1110
		CITY:			FT WAYNE
		STATE:			IN
		ZIP:			46802
		BUSINESS PHONE:		2604552000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 1110
		CITY:			FT WAYNE
		STATE:			IN
		ZIP:			46802

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN LIFE VARIABLE ANNUITY ACCOUNT Q
		CENTRAL INDEX KEY:			0001048604
		IRS NUMBER:				350472300
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-08569
		FILM NUMBER:		161479870

	BUSINESS ADDRESS:	
		STREET 1:		1300 SOUTH CLINTON STREET
		STREET 2:		PO BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802
		BUSINESS PHONE:		2604552000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LINCOLN LIFE VARIBALE ANNUITY ACCOUNT Q
		DATE OF NAME CHANGE:	19971028

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CIGNA VARIABLE ANNUITY SEPARATE ACCOUNT I
		CENTRAL INDEX KEY:			0000943724
		IRS NUMBER:				060303370
		STATE OF INCORPORATION:			CT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-09014
		FILM NUMBER:		161479875

	BUSINESS ADDRESS:	
		STREET 1:		900 COTTAGE GROVE RD
		CITY:			HARTFORD
		STATE:			CT
		ZIP:			06152-2251
		BUSINESS PHONE:		2037262920

	MAIL ADDRESS:	
		STREET 1:		900 COTTAGE GROVE ROAD
		CITY:			HARTFORD
		STATE:			CT
		ZIP:			06152-2251

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT C
		CENTRAL INDEX KEY:			0000353894
		IRS NUMBER:				350472300
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-03214
		FILM NUMBER:		161479881

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802
		BUSINESS PHONE:		2604552000

	MAIL ADDRESS:	
		STREET 1:		P O BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LINCOLN NATIONAL PENSION VARIABLE ANNUITY ACCOUNT C
		DATE OF NAME CHANGE:	19890508

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN LIFE & ANNUITY VAR ANN SEP ACCT L GROUP VAR ANN II
		CENTRAL INDEX KEY:			0001021153
		IRS NUMBER:				161505436
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-07785
		FILM NUMBER:		161479872

	BUSINESS ADDRESS:	
		STREET 1:		100 MADISON STREET
		STREET 2:		SUITE 1860
		CITY:			SYRACUSE
		STATE:			NY
		ZIP:			13202
		BUSINESS PHONE:		3154288420

	MAIL ADDRESS:	
		STREET 1:		100 MADISON STREET
		STREET 2:		SUITE 1860
		CITY:			SYRACUSE
		STATE:			NY
		ZIP:			13202

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN LIFE VARIABLE ANNUITY ACCOUNT W
		CENTRAL INDEX KEY:			0001128326
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-10231
		FILM NUMBER:		161479866

	BUSINESS ADDRESS:	
		STREET 1:		1300 S CLINTON STREET
		STREET 2:		PO BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46801-1110
		BUSINESS PHONE:		2604552000

	MAIL ADDRESS:	
		STREET 1:		1300 S CLINTON STREET
		STREET 2:		PO BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46801-1110

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Lincoln Life Variable Annuity Account JF-II
		CENTRAL INDEX KEY:			0000919555
		IRS NUMBER:				620395665
		STATE OF INCORPORATION:			NE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-08374
		FILM NUMBER:		161479876

	BUSINESS ADDRESS:	
		STREET 1:		ONE GRANITE PLACE
		CITY:			CONCORD
		STATE:			NH
		ZIP:			03301-3258
		BUSINESS PHONE:		800-258-3648

	MAIL ADDRESS:	
		STREET 1:		ONE GRANITE PLACE
		CITY:			CONCORD
		STATE:			NH
		ZIP:			03301-3258

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JPF VARIABLE ANNUITY SEPARATE ACCOUNT II
		DATE OF NAME CHANGE:	20000801

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HAMILTON ALEXANDER VARIABLE ANNUITY SEPARATE ACCOUNT
		DATE OF NAME CHANGE:	19940818

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Lincoln Life Variable Annuity Account JF-I
		CENTRAL INDEX KEY:			0001102618
		IRS NUMBER:				620395665
		STATE OF INCORPORATION:			NH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-09779
		FILM NUMBER:		161479867

	BUSINESS ADDRESS:	
		STREET 1:		ONE GRANITE PLACE
		CITY:			CONCORD
		STATE:			NH
		ZIP:			03301-3258
		BUSINESS PHONE:		800-258-3648

	MAIL ADDRESS:	
		STREET 1:		ONE GRANITE PLACE
		CITY:			CONCORD
		STATE:			NH
		ZIP:			03301-3258

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JPF VARIABLE ANNUITY SEPARATE ACCOUNT
		DATE OF NAME CHANGE:	20000105

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN NATIONAL VARIABLE ANNUITY ACCT L
		CENTRAL INDEX KEY:			0001015343
		IRS NUMBER:				350472300
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-07645
		FILM NUMBER:		161479873

	BUSINESS ADDRESS:	
		STREET 1:		1300 S CLINTON ST
		STREET 2:		P O BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802
		BUSINESS PHONE:		2604552000

	MAIL ADDRESS:	
		STREET 1:		1300 S CLINTON ST
		STREET 2:		P O BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LINCOLN NATIONAL VARIABLE ANNUITY ACCT L GRP VAR ANNUITY I
		DATE OF NAME CHANGE:	19960524

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN LIFE VARIABLE ANNUITY ACCOUNT JL-A
		CENTRAL INDEX KEY:			0000078599
		IRS NUMBER:				560359860
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-30D
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-02188
		FILM NUMBER:		161479882

	BUSINESS ADDRESS:	
		STREET 1:		ONE GRANITE PLACE
		CITY:			CONCORD
		STATE:			NH
		ZIP:			03301-3258
		BUSINESS PHONE:		800-258-3648

	MAIL ADDRESS:	
		STREET 1:		ONE GRANITE PLACE
		CITY:			CONCORD
		STATE:			NH
		ZIP:			03301-3258

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JEFFERSON PILOT SEPARATE ACCOUNT A
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PILOT SEPARATE ACCOUNT A
		DATE OF NAME CHANGE:	19861229
<SERIES-AND-CLASSES-CONTRACTS-DATA>
<EXISTING-SERIES-AND-CLASSES-CONTRACTS>
<SERIES>
<OWNER-CIK>0000059566
<SERIES-ID>S000025248
<SERIES-NAME>Lincoln National Variable Annuity Fund A
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000075229
<CLASS-CONTRACT-NAME>Fund A Group
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000075230
<CLASS-CONTRACT-NAME>Fund A Individual
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0000078599
<SERIES-ID>S000011216
<SERIES-NAME>LINCOLN LIFE VARIABLE ANNUITY ACCOUNT JL-A
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049539
<CLASS-CONTRACT-NAME>Lincoln Alpha and Alpha Flex Variable Annuity Policy
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0000353894
<SERIES-ID>S000002783
<SERIES-NAME>LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT C
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007618
<CLASS-CONTRACT-NAME>Multi-Fund
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007619
<CLASS-CONTRACT-NAME>Multi-Fund 5
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007620
<CLASS-CONTRACT-NAME>Multi-Fund Select
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007621
<CLASS-CONTRACT-NAME>eAnnuity
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000112132
<CLASS-CONTRACT-NAME>Multi-Fund 5 Retirement Annuity
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0000804223
<SERIES-ID>S000002784
<SERIES-NAME>LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT E
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007622
<CLASS-CONTRACT-NAME>The American Legacy
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0000847552
<SERIES-ID>S000002785
<SERIES-NAME>LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT H
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007623
<CLASS-CONTRACT-NAME>American Legacy II
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007624
<CLASS-CONTRACT-NAME>American Legacy III
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007625
<CLASS-CONTRACT-NAME>American Legacy III C-Share
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007626
<CLASS-CONTRACT-NAME>American Legacy III Plus
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007627
<CLASS-CONTRACT-NAME>American Legacy III View
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007628
<CLASS-CONTRACT-NAME>American Legacy Shareholder's Advantage
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000035632
<CLASS-CONTRACT-NAME>American Legacy Design
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000078061
<CLASS-CONTRACT-NAME>American Legacy III B Class
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000078960
<CLASS-CONTRACT-NAME>American Legacy Shareholder's Advantage A Class
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000096725
<CLASS-CONTRACT-NAME>American Legacy Signature
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000105459
<CLASS-CONTRACT-NAME>American Legacy Fusion
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000116836
<CLASS-CONTRACT-NAME>American Legacy Series
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0000849589
<SERIES-ID>S000010013
<SERIES-NAME>VA I SEPARATE ACCOUNT OF UNUM LIFE INS CO OF AMERICA
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000027687
<CLASS-CONTRACT-NAME>UNUM America Group VA I
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000027688
<CLASS-CONTRACT-NAME>UNUM America Group VA II
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000027689
<CLASS-CONTRACT-NAME>UNUM America Group VA III
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0000880642
<SERIES-ID>S000010014
<SERIES-NAME>VA I SEPARATE ACCOUNT OF FIRST UNUM LIFE INSURANCE CO
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000027690
<CLASS-CONTRACT-NAME>First UNUM VA I
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000027691
<CLASS-CONTRACT-NAME>First UNUM VA II
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000027692
<CLASS-CONTRACT-NAME>First UNUM VA III
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0000919555
<SERIES-ID>S000011217
<SERIES-NAME>LINCOLN LIFE VARIABLE ANNUITY ACCOUNT JF-II
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000052176
<CLASS-CONTRACT-NAME>Lincoln Allegiance Variable Annuity Policy
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0000928718
<SERIES-ID>S000010016
<SERIES-NAME>CG VARIABLE ANNUITY SEPARATE ACCOUNT II
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000027694
<CLASS-CONTRACT-NAME>Accru ChoicePlus
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000027695
<CLASS-CONTRACT-NAME>Accru NY
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000027696
<CLASS-CONTRACT-NAME>Accru Nationwide
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0000943724
<SERIES-ID>S000010017
<SERIES-NAME>CIGNA VARIABLE ANNUITY SEPARATE ACCOUNT I
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000027697
<CLASS-CONTRACT-NAME>CIGNA Life Accru VA
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0001015343
<SERIES-ID>S000011243
<SERIES-NAME>LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT L
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000030965
<CLASS-CONTRACT-NAME>Group Variable Annuity
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000126534
<CLASS-CONTRACT-NAME>Lincoln Secured Retirement Income Version 2
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000126535
<CLASS-CONTRACT-NAME>Lincoln Secured Retirement Income Version 3
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000126536
<CLASS-CONTRACT-NAME>Lincoln Secured Retirement Income Version 4
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000126537
<CLASS-CONTRACT-NAME>Lincoln Secured Retirement Income Version 1
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000149167
<CLASS-CONTRACT-NAME>Lincoln Retirement Income Rollover Version 1
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000149168
<CLASS-CONTRACT-NAME>Lincoln Retirement Income Rollover Version 2
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000149169
<CLASS-CONTRACT-NAME>Lincoln Retirement Income Rollover Version 3
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000149170
<CLASS-CONTRACT-NAME>Lincoln Retirement Income Rollover Version 4
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0001021153
<SERIES-ID>S000002788
<SERIES-NAME>LINCOLN LIFE & ANNUITY VARIABLE ANNUITY ACCOUNT L
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049414
<CLASS-CONTRACT-NAME>Group Variable Annuity
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0001045008
<SERIES-ID>S000002787
<SERIES-NAME>LINCOLN LIFE & ANNUITY VARIABLE ANNUITY ACCOUNT H
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049413
<CLASS-CONTRACT-NAME>American Legacy III View
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049418
<CLASS-CONTRACT-NAME>American Legacy III
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049422
<CLASS-CONTRACT-NAME>American Legacy III C Share
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049428
<CLASS-CONTRACT-NAME>American Legacy III Plus
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049430
<CLASS-CONTRACT-NAME>American Legacy Shareholder's Advantage
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049432
<CLASS-CONTRACT-NAME>American Legacy Design
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000078958
<CLASS-CONTRACT-NAME>American Legacy III B Class
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000078959
<CLASS-CONTRACT-NAME>American Legacy Shareholder's Advantage A Class
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000097756
<CLASS-CONTRACT-NAME>American Legacy Signature
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000105812
<CLASS-CONTRACT-NAME>American Legacy Fusion
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000116840
<CLASS-CONTRACT-NAME>American Legacy Series
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0001048604
<SERIES-ID>S000002799
<SERIES-NAME>LINCOLN LIFE VARIABLE ANNUITY ACCOUNT Q
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007694
<CLASS-CONTRACT-NAME>Group Multi-Fund
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0001048606
<SERIES-ID>S000002797
<SERIES-NAME>LINCOLN LIFE VARIABLE ANNUITY ACCOUNT N
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007671
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007672
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance Bonus
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007673
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance L Share
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007675
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Access
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007676
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Bonus
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007677
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus II
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007678
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus II Access
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007679
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus II Bonus
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007680
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus II Advance
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007681
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance B Share
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007682
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance C Share
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000035538
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Design
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000041381
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance (A Share)
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000063880
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance (B Class)
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000074163
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance (A Class)
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000096384
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Rollover
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000096925
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Signature
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000100224
<CLASS-CONTRACT-NAME>Lincoln InvestmentSolutions
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000102889
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Fusion
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000116834
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance Series
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000126360
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance Prime
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000138870
<CLASS-CONTRACT-NAME>Lincoln Investor Advantage
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000138873
<CLASS-CONTRACT-NAME>Lincoln Investor Advantage Fee-Based
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000138874
<CLASS-CONTRACT-NAME>Lincoln Investor Advantage RIA
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0001093278
<SERIES-ID>S000002798
<SERIES-NAME>LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049410
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049411
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance B Share
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049412
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus II
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049419
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Access
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049420
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance C Share
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049421
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus II Access
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049423
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance L Share
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049424
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus II Advance
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049426
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance Bonus
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049427
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus II Bonus
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000049429
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Design
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000054046
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance A Share
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000064128
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance (B Class)
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000074175
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance (A Class)
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000097755
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Signature
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000105253
<CLASS-CONTRACT-NAME>Lincoln InvestmentSolutions
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000105807
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Fusion
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000116838
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance Series
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000126363
<CLASS-CONTRACT-NAME>Lincoln ChoicePlus Assurance Prime
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000138878
<CLASS-CONTRACT-NAME>Lincoln Investor Advantage
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000138879
<CLASS-CONTRACT-NAME>Lincoln Investor Advantage Fee-Based
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000138880
<CLASS-CONTRACT-NAME>Lincoln Investor Advantage RIA
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0001102618
<SERIES-ID>S000011209
<SERIES-NAME>LINCOLN LIFE VARIABLE ANNUITY ACCOUNT JF-I
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000052174
<CLASS-CONTRACT-NAME>Lincoln Pilot Classic Variable Annuity Policy
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000052175
<CLASS-CONTRACT-NAME>Lincoln Pilot Elite Variable Annuity Policy
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0001108892
<SERIES-ID>S000002800
<SERIES-NAME>LINCOLN LIFE VARIABLE ANNUITY ACCOUNT T
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007695
<CLASS-CONTRACT-NAME>Individual Variable Annuity f/k/a SEI Variable Annuity
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007696
<CLASS-CONTRACT-NAME>Individual Variable Annuity f/k/a SEI Select Variable Annuity
</CLASS-CONTRACT>
</SERIES>
<SERIES>
<OWNER-CIK>0001128326
<SERIES-ID>S000002801
<SERIES-NAME>LINCOLN LIFE VARIABLE ANNUITY ACCOUNT W
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007697
<CLASS-CONTRACT-NAME>Wells Fargo New Directions Core
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007698
<CLASS-CONTRACT-NAME>Wells Fargo New Directions Access
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000007699
<CLASS-CONTRACT-NAME>Wells Fargo New Directions Access 4
</CLASS-CONTRACT>
</SERIES>
</EXISTING-SERIES-AND-CLASSES-CONTRACTS>
</SERIES-AND-CLASSES-CONTRACTS-DATA>
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-30D
<SEQUENCE>1
<FILENAME>marchletter.htm
<TEXT>
Document 1 - file: marchletter.htm
</DOCUMENT> <DOCUMENT> <TYPE>GRAPHIC <SEQUENCE>2 <FILENAME>lfglogo.jpg <TEXT> Document 2 - file: lfglogo.jpg
</DOCUMENT> </SEC-DOCUMENT>