Contract

Exhibit 10(b) POWER OF ATTORNEY We, the undersigned directors and/or officers of Lincoln Life & Annuity Company of New York, hereby constitute and appoint Heather Dzielak, Christine S. Frederick, Robert L. Grubka and Kelly Clevenger, 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 and all amendments to Registration Statements; including exhibits, or other documents filed on Forms S-6, N-6, N-3, or N-4 or any successors or amendments to these Forms, filed with the Securities and Exchange Commission, under the Securities Act of 1933, 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: 333-061594; 333-112972; 333-115839; 333-118480; 333-118479; 333-042507; 333-052194; 333-084684; 333-084688 LLANY Separate Account R for Flexible Premium Variable Life: 333-115884; 333-125791; 333-125993; 333-046113; 333-033778; 333-090508 LLANY Separate Account S for Flexible Premium Variable Life: 333-074325; 333-107461; 333-125794 Lincoln Life & Annuity Flexible Premium Variable Life Account Y: 333-118484; 333-118483; 333-115885; 333-081886; 333-081892; 333-090526 Variable Annuity Separate Accounts: Lincoln Life & Annuity Variable Annuity Account H: 333-038007; 333-038270; 333-091226; 333-087434; 333-092298; 333-135737 Lincoln Life & Annuity Variable Annuity Account L: 333-010805 Lincoln New York Account N for Variable Annuities: 333-093875; 333-037982; 333-083718; 333-091182; 333-119531; 333-135638 The execution of this document by the undersigned hereby revokes any and all Powers of Attorney previously executed by said individual for this specific purpose. Signature Title /s/ Dennis Glass ______________________________ President and Director Dennis Glass (Principal Executive Officer) /s/ Frederick J. Crawford ______________________________ Chief Financial Officer and Director Frederick J. Crawford (Principal Financial Officer) /s/ J. Patrick Barrett ______________________________ Director J. Patrick Barrett /s/ Jon A. Boscia ______________________________ Director Jon A. Boscia /s/ Charles C. Cornelio ______________________________ Director Charles C. Cornelio /s/ George W. Henderson ______________________________ Director George W. Henderson, III /s/ Mark E. Konen ______________________________ Director Mark E. Konen /s/ Barbara S. Kowalczyk _____________________________ Director Barbara S. Kowalczyk /s/ Marguerite Leanne Lachman ______________________________ Director Marguerite Leanne Lachman /s/ Louis G. Marcoccia ______________________________ Director Louis G. Marcoccia /s/ Jill S. Ruckelshaus ______________________________ Director Jill S. Ruckelshaus /s/ Michael S. Smith ______________________________ Director Michael S. Smith /s/ Westley V. Thompson ______________________________ Director Westley V. Thompson For Dennis Glass: State of Pennsylvania ) ) SS. County of Philadelphia ) Sworn and subscribed before me this 2nd day of August, 2006. /s/ Marueen A. Cullen - ------------------------------------ Notary Public My Commission Expires: 9/13/08 For Frederick J. Crawford: State of Pennsylvania ) ) SS. County of Philadelphia ) Sworn and subscribed before me this 2nd day of August, 2006. /s/ Maureen A. Cullen - ------------------------------------ Notary Public My Commission Expires: 9/13/08 For J. Patrick Barrett: State of N.Y. ) ) SS. County of Essex ) Sworn and subscribed before me this 4th day of August, 2006. /s/ Piilani J. Jaques - ------------------------------------ Notary Public My Commission Expires: November 30, 2006 For Jon A. Boscia: State of Pennsylvania ) ) SS. County of Philadelphia ) Sworn and subscribed before me this 2nd day of August, 2006. /s/ Maureen A. Cullen - ------------------------------------ Notary Public My Commission Expires: 9/13/08 For Charles C. Cornelio: State of North Carolina ) ) SS. County of Guilford ) Sworn and subscribed before me this 2nd day of August, 2006. /s/ Sandra J. Woodruff - ------------------------------------ Notary Public My Commission Expires: June 13, 2008 For George W. Henderson, III: State of NC ) ) SS. County of Guilford ) Sworn and subscribed before me this 7th day of August, 2006. /s/ Joyce K. Coble - ------------------------------------ Notary Public My Commission Expires: 6-14-09 For Mark E. Konen: State of NC ) ) SS. County of Guilford ) Sworn and subscribed before me this 2nd day of August, 2006. /s/ Debbie B. Marlow - ------------------------------------ Notary Public My Commission Expires: 6-15-07 For Barbara S. Kowalczyk: State of Pennsylvania ) ) SS. County of Philadelphia ) Sworn and subscribed before me this 2nd day of August, 2006. /s/ Maureen A. Cullen - ------------------------------------ Notary Public My Commission Expires: 9/13/08 For Marguerite Leanne Lachman: State of New York ) ) SS. County of NY ) Sworn and subscribed before me this 8th day of August, 2006. /s/ Mersima Hoti - ------------------------------------ Notary Public My Commission Expires: 12-05-2009 For Louis G. Marcoccia: - ---------------------- State of New York ) ) SS. County of Onondaga ) Sworn and subscribed before me this 2nd day of August, 2006. /s/ Nancy J. Freeman - ------------------------------------ Notary Public My Commission Expires: April 24, 2007 For Jill S. Ruckelshaus: - ----------------------- State of WA ) ) SS. County of King ) Sworn and subscribed before me this 3rd day of August, 2006. /s/ Diane L. Hodgson - ------------------------------------ Notary Public My Commission Expires: December 11, 2009 For Michael S. Smith: State of Indiana ) ) SS. County of Allen ) Sworn and subscribed before me this 1 day of August, 2006. /s/ Sharlene K. Honegger - ------------------------------------ Notary Public My Commission Expires: 2/29/08 For Westley V. Thompson: State of Connecticut ) ) SS. Hartford County of Hartford ) Sworn and subscribed before me this 3rd day of August, 2006. /s/ Barbara A. Tofield - ------------------------------------ Notary Public My Commission Expires: 2/28/2008 Version July 20, 2006