X0404 N-CEN LIVE 0001051629 XXXXXXXX true false false N-6 C000049452 C000049453 C000049461 C000049462 C000049457 C000049463 C000049438 C000049442 C000049447 C000049448 C000049433 C000049434 C000062286 C000073756 C000096303 C000073708 C000159432 C000156737 LINCOLN LIFE & ANNUITY FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M 811-08559 0001051629 549300BYN79UKVYNOO36 100 Madison Street Suite 1860 Syracuse 13202-2802 US-NY US (315) 428-8400 Lincoln Life & Annuity Company of New York 1301 South Clinton Street Fort Wayne 46802 260-455-2000 Financial Reporting, Transfer Agent Records, Corporate Documentation N N N N-6 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 1788 N N Y Y false false false false false false