<PAGE>
[LOGO] Lincoln
-------------
FINANCIAL GROUP
LINCOLN LIFE
The Lincoln National Life Insurance Company
350 Church Street
Hartford, CT 06103-1106
July 28, 2000
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0506
Re: Lincoln Life & Annuity Flexible Premium Variable Life Account M ("Account")
Lincoln Life & Annuity Company of New York
Post-Effective Amendment Number 6, File No. 333-42507
Dear Sirs:
This opinion is furnished in connection with the filing of the Registration
Statement on Form S-6 by Lincoln Life & Annuity Company of New York under the
Securities Act of 1933. The Prospectus included in said Registration Statement
describes flexible premium variable universal life insurance policies (the
"Policies"). The forms of Policies were prepared under my direction.
In my opinion, the illustrations of benefits under the Policies included in the
section entitled "Illustrations" in the Prospectus, based on assumptions stated
in illustrations, are consistent with the provisions of the forms of the
Policies. The ages selected in the illustrations are representative of the
manner in which the Policies operate.
I hereby consent to the use of this opinion as an Exhibit to the Registration
Statement and the reference to me under the heading "Experts" in the Prospectus.
Very truly yours,
/s/ Vaughn W. Robbins
Vaughn W. Robbins, FSA, MAAA
