0000726865-11-000802 Sample Contracts

AMENDMENT TO THE PARTICIPATION AGREEMENT AMONG GOLDMAN SACHS VARIABLE INSURANCE TRUST, GOLDMAN, SACHS & CO., THE LINCOLN NATIONAL LIFE INSURANCE COMPANY & LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK
Participation Agreement • September 27th, 2011 • Llany Separate Account S for Flexible Premium Variable Life Insurance

THIS AMENDMENT TO THE PARTICIPATION AGREEMENT is made and entered into as of the 10th day of October, 2011, by and among GOLDMAN SACHS VARIABLE INSURANCE TRUST, (the “Trust”), GOLDMAN, SACHS & CO., (the “Distributor”), THE LINCOLN NATIONAL LIFE INSURANCE COMPANY, and LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK, (collectively, the “Company”), on its own behalf and on behalf of each separate account of the Company identified herein.

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AMENDMENT NO. 5 TO PARTICIPATION AGREEMENT
Participation Agreement • September 27th, 2011 • Llany Separate Account S for Flexible Premium Variable Life Insurance

THIS AMENDMENT NO. 5 TO THE AGREEMENT by and among Lincoln Life & Annuity Company of New York (hereinafter, the “Company”), a New York life insurance company, and the T. Rowe Price International Series, Inc., a corporation organized under the laws of Maryland, T. Rowe Price Equity Series, Inc., a corporation organized under the laws of Maryland (which together with the T. Rowe Price International Series, Inc. shall be collectively referred to as the “Funds”) and T. Rowe Price Investment Services, Inc. (hereinafter the “Underwriter”), a Maryland corporation is effective as of October 10, 2011.

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