Exhibit 10b

POWER OF ATTORNEY

We, the undersigned directors and/or officers of The Lincoln National Life Insurance Company, hereby constitute and appoint Kelly D. Clevenger, Christine S. Frederick, John D. Weber, Delson R. Campbell,  Brian A. Kroll, Lawrence A. Samplatsky and John L. Reizian, 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 such amendments to said Registration Statements as follows:

Variable Life Insurance Separate Accounts:

Lincoln Life Flexible Premium Variable Life Account D: 033-00417

Lincoln Life Flexible Premium Variable Life Account F: 033-14692; 333-40745

Lincoln Life Flexible Premium Variable Life Account G: 033-22740

Lincoln Life Flexible Premium Variable Life Account J:  033-76434

Lincoln Life Flexible Premium Variable Life Account K: 033-76432

Lincoln Life Flexible Premium Variable Life Account M: 333-42479; 333-54338; 333-84370; 333-84360; 333-111137; 333-111128; 333-118478;

333-118477; 333-63940; 333-82663; 333-139960; 333-145090; 333-146507

Lincoln Life Flexible Premium Variable Life Account R: 333-33782; 333-90432; 333-115882; 333-125792; 333-125991; 333-43107; 333-145235;

333-145239

Lincoln Life Flexible Premium Variable Life Account S: 333-72875; 333-104719; 333-125790

Lincoln Life Flexible Premium Variable Life Account Y: 333-118482; 333-118481; 333-115883; 333-81882; 333-81884; 333-81890; 333-90438;

333-156123

Lincoln Life Flexible Premium Variable Life Account JF-A: 333-144268; 333-144269; 333-144271; 333-144272; 333-144273; 333-144274; 333-144275

Lincoln Life Flexible Premium Variable Life Account JF-C: 333-144264; 333-144270

Variable Annuity Separate Accounts:

Lincoln National Variable Annuity Fund A: 002-26342; 002-25618

Lincoln National Variable Annuity Account C: 033-25990; 333-50817; 333-68842; 333-112927

Lincoln National Variable Annuity Account E: 033-26032

Lincoln National Variable Annuity Account H: 033-27783; 333-18419; 333-35780; 333-35784; 333-61592; 333-63505; 333-135219

Lincoln National Variable Annuity Account L: 333-04999

Lincoln Life Variable Annuity Account N: 333-40937; 333-36316; 333-36304; 333-61554; 333-119165; 333-135039; 333-138190; 333-149434

Lincoln Life Variable Annuity Account Q: 333-43373

Lincoln Life Variable Annuity Account T: 333-32402; 333-73532

Lincoln Life Variable Annuity Account W: 333-52572; 333-52568; 333-64208

Lincoln Life Variable Annuity Account JL-A: 333-141888

Lincoln Life Variable Annuity Account JF-I: 333-144276; 333-144277

Lincoln Life Variable Annuity Account JF-II: 333-144278

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 R. Glass President and Director

Dennis R. Glass

  /s/ Charles C. Cornelio Executive Vice President; Chief Administrative Officer

  Charles C. Cornelio

/s/ Frederick J. Crawford Executive Vice President; Chief Financial Officer and Director

Frederick J. Crawford

 /s/ Mark E. Konen Senior Vice President and Director

  Mark E. Konen

  /s/ See Yeng Quek Senior Vice President, Chief Investment Officer and Director

See Yeng Quek

/s/  Keith J. Ryan Vice President and Director

Keith J. Ryan

Version dated: February 24, 2009