<PAGE>
AMENDMENT TO PARTICIPATION AGREEMENT
Pursuant to the Participation Agreement, made and entered into as of the
15th day of July 1998, by and among MFS Variable Insurance Trust, Lincoln Life &
Annuity Company of New York and Massachusetts Financial Services Company, the
parties do hereby agree to an amended Schedule A as attached hereto.
IN WITNESS WHEREOF, each of the parties hereto has caused this Amendment
to the Participation Agreement to be executed in Its name and on its behalf by
its duly authorized representative. The Amendment shall take effect on May 1,
1999.
LINCOLN LIFE & ANNUITY
COMPANY OF NEW YORK
By its authorized officer,
By:
Title:
MFS VARIABLE INSURANCE TRUST,
ON BEHALF OF THE PORTFOLIOS
By its authorized officer,
By:
James R. Bordewick, Jr.
Assistant Secretary
MASSACHUSETTS FINANCIAL SERVICES
COMPANY
By its authorized officer,
By:
Arnold D. Scott
Senior Executive Vice President
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As of May 1, 1999
SCHEDULE A
ACCOUNTS, POLICIES AND PORTFOLIOS
SUBJECT TO THE PARTICIPATION AGREEMENT
<TABLE>
<S><C>
NAME OF SEPARATE
ACCOUNT AND DATE POLICIES FUNDED PORTFOLIOS
ESTABLISHED BY BOARD OF DIRECTOR BY SEPARATE ACCOUNT APPLICABLE TO POLICIES
Lincoln Life & Annuity Flexible / / Variable Universal Life I MFS Emerging Growth Series
Premium Variable Life / / Lincoln Variable Universal Life MFS Total Return Series
Account M MFS Utilities Series
LLANY Separate Account R for / / Survivorship Variable MFS Emerging Growth Series
Flexible Premium Variable Life Universal Life I MFS Total Return Series
Insurance / / Lincoln Survivorship Variable MFS Utilities Series
Universal Life
LLANY Separate Account S For / / Corporate Specialty Markets MFS Total Return Series
Flexible Previum Variable Life COLI (CVUL) MFS Utilities Series
Insurance MFS Capital
Opportunitites Series
MFS Research Series
</TABLE>
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