<PAGE>
SCHEDULE A
AMENDED AS OF MAY 1, 2000
SEPARATE ACCOUNTS AND ASSOCIATED CONTRACTS
<TABLE>
<CAPTION>
Form Numbers of Contracts
Name of Separate Account Funded By Separate Account Fidelity Fund (Class)
------------------------ -------------------------- ---------------------
<S> <C> <C>
LLANY Separate Account R for LN650NY Growth Opportunities
Flexible Premium Variable Life (SVUL) - Service Class
Insurance
LN 655 Growth Opportunities
(SVUL II) - Service Class
Lincoln New York Separate Account AN426NY Growth Opportunities
N for Variable Annuities (ChoicePlus) - Initial Class
Lincoln Life & Annuity Flexible LN660NY Growth Opportunities
Premium Variable Life Account M (VUL) - Service Class
</TABLE>
<PAGE>
SCHEDULE C
AMENDED AS OF MAY 1, 2000
Other investment companies currently available under variable annuities or
variable life insurance issued by the Company:
AIM Variable Insurance Funds, Inc.
Alliance Variable Products Series Fund
American Variable Insurance Series (AVIS)
BT Insurance Funds Trust
Baron Capital Funds Trust
Delaware Group Premium Fund
Janus Aspen Series
Liberty Variable Investment Trust
Lincoln National Investments
MFS Variable Insurance Trust
Neuberger & Berman AMT
OCC Accumulation Trust
Oppenheimer Funds
Templeton Variable Products Series Fund
1
<PAGE>
IN WITNESS WHEREOF, each of the parties hereto has caused these
Amendments to Schedules A and C to be executed in its name and on its behalf
by its duly authorized representative and its seal to be hereunder affixed
hereto as of the date specified below.
Date LINCOLN LIFE & ANNUITY COMPANY
--------------------- OF NEW YORK
By:
-------------------------
Name: Troy D. Panning
Title: CFO/2nd Vice-President
Date VARIABLE INSURANCE PRODUCTS FUNDS III
----------------------
By:
-------------------------
Name:
-------------------------
Title:
-------------------------
Date FIDELITY DISTRIBUTORS CORPORATION
----------------------
By:
-------------------------
Name:
-------------------------
Title:
-------------------------
2
