0001193125-06-088118 Sample Contracts

PARTICIPATION AGREEMENT as of May 1, 2000 Franklin Templeton Variable Insurance Products Trust Franklin Templeton Distributors, Inc. Lincoln Life & Annuity Company of New York CONTENTS

Participation Agreement • April 25th, 2006 • Lincoln New York Account N for Variable Annuities • California

• Contract Type
  Participation Agreement
• Filed
  April 25th, 2006
• Company
  Lincoln New York Account N for Variable Annuities
• Jurisdiction
  California

WITNESSETH:

Fund Participation Agreement • April 25th, 2006 • Lincoln New York Account N for Variable Annuities • Colorado

• Contract Type
  Fund Participation Agreement
• Filed
  April 25th, 2006
• Company
  Lincoln New York Account N for Variable Annuities
• Jurisdiction
  Colorado