Exhibit k

Law Department

The Lincoln National Life Insurance Company

350 Church Street

Hartford, CT 06301

Nadine Rosin

Assistant Vice President

and Senior Counsel

Phone: 860-466-3822

Nadine.Rosin@LFG.com

VIA EDGAR

September 16, 2022

The Lincoln National Life Insurance Company

1300 S. Clinton Street

Fort Wayne, IN 46802

Re:Opinion of Counsel

Registration Statement on Form N-4

Lincoln PathBuilder Income^® IRA

(File Nos. 811-07645; 333-265679)

Ladies and Gentlemen:

I have made such examination of law and have examined such records and documents as I have deemed necessary to render the opinion expressed below.

I am of the opinion that upon acceptance by Lincoln National Variable Annuity Account L (the “Account”), a segregated account of The Lincoln National Life Insurance Company (“Lincoln Life”), of contributions from a person pursuant to an annuity contract issued in accordance with the applicable prospectus contained in the registration statement on Form N-4, and upon compliance with applicable law, such person will have a legally issued interest in his or her individual account with the Account, and the securities issued will represent binding obligations of Lincoln Life.

I consent to the filing of this Opinion as an exhibit to the Account’s Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4.

Sincerely,

/s/ Nadine Rosin

Nadine Rosin