Exhibit 99.B(h)(21)(b)

AMENDMENT NO. 2 TO FUND PARTICIPATION AGREEMENT

Between

NORTHERN LIGHTS VARIABLE TRUST

And

LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK

THIS AMENDMENT NO. 2 TO THE AGREEMENT, made and entered into as of this 1st day of February, 2021, by and between Lincoln Life & Annuity Company of New York (the “Company”), a New York life insurance company, and Northern Lights Variable Trust, an open-end management investment company organized as a Delaware business trust (the “Trust”).

WHEREAS, the Company and the Trust are parties to that certain Fund Participation Agreement dated April 18, 2019, as amended (the “Agreement”); and

WHEREAS, the parties agree to amend Schedule A as follows:

Schedule A of this Agreement shall be deleted and replaced with the attached Schedule A.

IN WITNESS WHEREOF, each of the parties hereto has caused this Amendment to be executed in its name and on its behalf by its duly authorized representative as of the date specified below.

NORTHERN LIGHTS VARIABLE TRUST
By:
Name:	Stephanie Shearer
Title:	Secretary
LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK
By:
Name:	Jayson R. Bronchetti
Title:	Senior Vice President

SCHEDULE A

Separate Accounts and Associated Contracts

Name of Separate Account and Date Established by Board of Directors	Policies/Contracts Funded By Separate Account
Separate Account N-established 11/3/1997	Investment Solutions
	Investment Solutions RIA
Separate Accounts M and R-established 12/2/1997	1st Elite
	Lincoln SVUL III Elite
	Lincoln SVUL III_M
	Lincoln SVULII ES Lincoln
	YUL CV III Elite Lincoln
	YUL DB II Elite Lincoln
	VULcv III_M Lincoln
	VULdb ES Lincoln VULdb
	II_M Elite76
	Lincoln Momentum SVULone Lincoln
	Momentum VULone 2005 Lincoln
	SVUL One Elite
	Lincoln YUL One 2005
	Lincoln SVUL NY ES
	Elite81
	Lincoln Momentum VULone
	Lincoln SVUL IV Elite Lincoln
	SVUL IV_M Lincoln YUL CV
	IV Elite Lincoln YUL DB IV
	Elite Lincoln YUL One
	Lincoln VULcv II ES
	Lincoln VULcv IV_M
	Lincoln VULdb IV_M UPP
	Elite
	Lincoln AssetEdge YUL (2008) Lincoln
	AssetEdge YUL 2009 Lincoln
	Momentum SVULone 2007
	Lincoln Momentum VULone 2007
	Lincoln PreservationEdge SVUL
	Lincoln PreservationEdge SVUL_M
	Lincoln SVUL One 2007
	Lincoln VUL One 2007
	Lincoln VUL One 2010 ELITE

	Lincoln Asset Edge 2015
	Lincoln InReach VUL ONE 2014
	Lincoln SVUL One 2013
	Lincoln SVUL One 2016 Lincoln
	VUL One 2012 Lincoln VUL One
	2014 Lincoln Asset Edge 2019
	Lincoln Variable Universal Life
	Moneyguard
Separate Account S — established 2/10/2020	Lincoln Corporate Commitment
	VUL
	Lincoln Corporate VUL 5
	Lincoln Corporate VUL 4
	Lincoln Corporate VUL 3 Elite
Separate Account Z — established 2/10/2020	Lincoln Corporate Commitment
	PPVUL
	Lincoln PPVUL