AMENDMENT TO AMENDED AND RESTATED PARTICIPATION AGREEMENT Among MFS VARIABLE INSURANCE TRUST, MFS VARIABLE INSURANCE TRUST II LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK AND MFS FUND DISTRIBUTORS, INC.

Exhibit 99.B(h)(19)

AMENDMENT TO

AMENDED AND RESTATED

PARTICIPATION AGREEMENT

Among

MFS VARIABLE INSURANCE TRUST,

MFS VARIABLE INSURANCE TRUST II

LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK

AND

MFS FUND DISTRIBUTORS, INC.

THIS AMENDMENT (the “Amendment”) to the Amended and Restated Participation Agreement (the “Agreement”) is made and entered into as of the 1st day of August, 2016 by and among MFS VARIABLE INSURANCE TRUST (“Trust I”), MFS VARIABLE INSURANCE TRUST II (“Trust II”), (collectively “Trusts”), and Lincoln Life & Annuity Company of New York (“the Company”) and together with MFS Fund Distributors, Inc. the “Parties”).

WHEREAS, the Parties wish to amend the Agreement by adding The MFS Variable Insurance Trust III (“Trust III”) as party to the Agreement.

NOW, THEREFORE, it is agreed as follows:

1. All references to the Trusts shall now include the MFS Variable Insurance Trust III effective as of August 1, 2016.

2. Except as modified herein, the terms and conditions of the Agreement shall remain in full force and effect.  In the event of a conflict between the terms of this Amendment and the Agreement, the terms of this Amendment shall prevail.

IN WITNESS HEREOF, the parties hereto have executed and delivered this Amendment effective as of the date first written above.

LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK			MFS VARIABLE INSURANCE TRUST,
			on behalf of its Portfolios
By:	/s/ Xxxxx X. Xxxxxxx		By:	/s/ Xxxxx X. Xxxxx
Name:	Xxxxx X. Xxxxxxx		Name:	Xxxxx X. Xxxxx
Title:	VP		Title:	Assistant Secretary
Date:	8-25/2016		Date:	9/1/2016
MFS VARIABLE INSURANCE TRUST II,			MFS VARIABLE INSURANCE TRUST III,
on behalf of its Portfolios			on behalf of its Portfolios
By:	/s/ Xxxxx X. Xxxxx		By:	/s/ Xxxxx X. Xxxxx
Name:	/s/ Xxxxx X. Xxxxx		Name:	/s/ Xxxxx X. Xxxxx
Title:	Assistant Secretary		Title:	Assistant Secretary
Date:	9/1/2016		Date:	9/1/2016

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MFS FUND DISTRIBUTORS, INC.
By its authorized officer,
By:	/s/ Xxxxx Xxxxxx
Name:	Xxxxx Xxxxxx
Title:	President
Date:	8/31/2016

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