[LINCOLN FINANCIAL GROUP(R) LOGO]

                                                                  LAW DEPARTMENT
                                     THE LINCOLN NATIONAL LIFE INSURANCE COMPANY
                                                               350 CHURCH STREET
                                                              HARTFORD, CT 06301

                                                               SCOTT C. DUROCHER
                                                                  SENIOR COUNSEL
                                                             Phone: 860-466-1222
                                                          Scott.Durocher@LFG.com


May 28, 2013

VIA EDGAR

Lincoln Life & Annuity Company of New York
200 Madison Street, 18th Floor
Syracuse, NY 13202

Re:      Lincoln New York Account N for Variable Annuities
         Lincoln ChoicePlus Assurance(SM) Prime
         (File Nos. 811-09763; 333-186895)

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 New York Account N for
Variable Annuities (the "Account"), a segregated account of Lincoln Life &
Annuity Company of New York ("Lincoln New York"), of contributions from a person
pursuant to an annuity contract issued in accordance with the 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 New York.

I consent to the filing of this Opinion as an exhibit to the Account's
Pre-Effective Amendment to the Registration Statement on Form N-4.

Sincerely,

/s/ Scott C. Durocher
Scott C. Durocher
Senior Counsel
The Lincoln National Life Insurance Company