X0404 N-CEN LIVE 0001045008 XXXXXXXX true false false N-4 C000049413 C000049418 C000049422 C000049428 C000049430 C000049432 C000078958 C000078959 C000097756 C000105812 C000116840 C000176385 C000216689 LINCOLN LIFE & ANNUITY VARIABLE ANNUITY ACCOUNT H 811-08441 0001045008 549300BYN79UKVYNOO36 100 Madison Street Suite 1860 Syracuse 13202-2802 US-NY US (315) 428-8400 Lincoln Life & Annuity Company of New York 1301 South Harrison Street Fort Wayne 46802 260-455-2000 Financial Reporting, Transfer Agent Records, Corporate Documentation N N N N-4 Y Joseph Spada 000044824 350 Church Street Hartford 06103 XXXXXX N N N N N N Lincoln Financial Distributors, Inc. 008-13431 000000145 N/A Y N Ernst & Young LLP 00042 N/A N N N N Lincoln Life & Annuity Company of New York N/A 549300BYN79UKVYNOO36 Lincoln National Corporation Lincoln Life & Annuity Company of New York 549300BYN79UKVYNOO36 Y N N 6423 N N Y Y false false false false false false