Exhibit 10b

POWER OF ATTORNEY

We, the undersigned directors and/or officers of The Lincoln National Life Insurance Company, hereby constitute and appoint Delson R. Campbell, Brian A. Kroll, John L. Reizian, Lawrence A. Samplatsky and John D. Weber,  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 Registration Statements and any and all amendments to Registration Statements; including exhibits, or other documents filed on Forms N-6 or N-4 or any successors or amendments to these Forms, filed with the Securities and Exchange Commission, under the Securities Act of 1933 and/or Securities Act of 1940, 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; 811-04592

Lincoln Life Flexible Premium Variable Life Account F: 033-14692; 333-40745; 811-05164

Lincoln Life Flexible Premium Variable Life Account G: 033-22740; 811-05585

Lincoln Life Flexible Premium Variable Life Account J:  033-76434; 811-08410

Lincoln Life Flexible Premium Variable Life Account K: 033-76432; 811-08412

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; 333-163139; 811-08557

Lincoln Life Flexible Premium Variable Life Account R: 333-33782; 333-90432; 333-115882;

333-125792; 333-125991; 333-43107; 333-145235; 333-145239; 811-08579

Lincoln Life Flexible Premium Variable Life Account S: 333-72875; 333-104719; 333-125790; 811-09241

Lincoln Life Flexible Premium Variable Life Account Y: 333-118482; 333-118481; 333-115883;

333-81882; 333-81884; 333-81890; 333-90438; 333-156123; 811-21028

Lincoln Life Flexible Premium Variable Life Account JF-A: 333-144268; 333-144269; 333-144271;

333-144272; 333-144273; 333-144274; 333-144275; 811-04160

Lincoln Life Flexible Premium Variable Life Account JF-C: 333-144264; 333-144270; 811-08230

Variable Annuity Separate Accounts:

Lincoln National Variable Annuity Fund A: 002-26342; 002-25618; 811-01434

Lincoln National Variable Annuity Account C: 033-25990; 333-50817; 333-68842; 333-112927; 811-03214

Lincoln National Variable Annuity Account E: 033-26032; 811-04882

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

333-61592; 333-63505; 333-135219; 333-170695; 333-175888; 811-05721

Lincoln National Variable Annuity Account L: 333-04999; 811-07645

Lincoln Life Variable Annuity Account N: 333-40937; 333-36316; 333-36304; 333-61554; 333-174367;

333-119165; 333-135039; 333-138190; 333-149434; 333-170529; 333-170897; 333-172328; 811-08517

Lincoln Life Variable Annuity Account Q: 333-43373; 811-05869

Lincoln Life Variable Annuity Account T: 333-32402; 333-73532; 811-09855

Lincoln Life Variable Annuity Account W: 333-52572; 333-52568; 333-64208; 811-10231

Lincoln Life Variable Annuity Account JL-A: 333-141888; 811-02188

Lincoln Life Variable Annuity Account JF-I: 333-144276; 333-144277; 811-09779

Lincoln Life Variable Annuity Account JF-II: 333-144278; 811-08374

Except as otherwise specifically provided herein, the power-of-attorney granted herein shall not in any manner revoke in whole or in part any power-of-attorney that each person whose signature appears below has previously executed.  This power-of-attorney shall not be revoked by any subsequent power-of-attorney each person whose signature appears below may execute, unless such subsequent power specifically refers to this power-of-attorney or specifically states that the instrument is intended to revoke all prior general powers-of-attorney or all prior powers-of-attorney.

This Power-of-Attorney may be executed in separate counterparts each of which when executed and delivered shall be an original; but all such counterparts shall together constitute one and the same instrument.  Each counterpart may consist of a number of copies, each signed by less than all, but together signed by all, of the undersigned.

Signature                                                                Title

/s/ Dennis R. Glass* ___________________________ President and Director

Dennis R. Glass

/s/ Charles C. Cornelio* ______________________________ Executive Vice President; Chief Administrative Officer and Director

Charles C. Cornelio

/s/ Frederick J. Crawford* ____________________________ Executive Vice President and Director

Frederick J. Crawford

/s/ C. Phillip Elam II* ______________________________ Senior Vice President, Chief Investment Officer

C. Phillip Elam II

/s/ Randal J. Freitag* ______________________________ Senior Vice President; Chief Financial Officer and Director

Randal J. Freitag

/s/ Mark E. Konen* _____________________________ Executive Vice President and Director

Mark E. Konen

/s/ Keith J. Ryan *

______________________________                  Vice President and Director

Keith J. Ryan