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[LOGO] LINCOLN
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FINANCIAL GROUP
LINCOLN LIFE
The Lincoln National Life Insurance Company
350 Church Street
Hartford, CT 06103-1106
December 19, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Lincoln Life & Annuity Company of New York
Initial Registration Statement
Lincoln Life & Annuity Flexible Premium Variable
Life Account M (the "Account")
File No. 811-08559, under the Securities Act of 1933, as amended
Commissioners:
This opinion is furnished in connection with the Initial Registration
Statement on Form S-6 to be filed by Lincoln Life & Annuity company of New
York ("LLANY") under the Securities Act of 1933, recorded as File No.
811-08559. The "street name" of this product is "VUL-DB." The prospectus
included in said Initial Registration Statement describes the Policy. The
Lincoln National Life Insurance Company, by whom I am employed, is
responsible to LLANY for the preparation and updating of this Registration
Statement and Amendments thereto.
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 this Initial
Registration Statement and to the reference to me under the heading "Experts"
in said Registration Statement.
Very truly yours,
/s/ Vaughan W. Robbins
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Vaughn W. Robbins, FSA, MAAA
