<PAGE>
AMENDMENT NO. 3 TO PARTICIPATION AGREEMENT
Pursuant to the Participation Agreement, made and entered into as of the
15th day of July 1998, as amended, 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 February 15,
2000.
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:
Assistant Secretary
MASSACHUSETTS FINANCIAL SERVICES
COMPANY
By its authorized officer,
By:
Chairman, Chief Executive Officer
<PAGE>
As of February 15, 2000
SCHEDULE A
ACCOUNTS, POLICIES AND PORTFOLIOS
SUBJECT TO THE PARTICIPATION AGREEMENT
<TABLE>
<CAPTION>
NAME OF SEPARATE
ACCOUNT AND DATE POLICIES FUNDED PORTFOLIOS
ESABLISHED BY BOARD OF DIRECTORS BY SEPARATE ACCOUNT APPLICABLE TO POLICIES
<S> <C> <C>
Lincoln Life & Annuity Flexible / / Variable Universal Life I MFS Emerging Growth Series
Premium Variable Life / / Lincoln Variable Universal MFS Total Return Series
Account M Life MF S Utilities Series
/ / Flexible Premium Variable
Life - Two Insureds
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 Premium Variable Life COLI (CVUL) MFS Utilities Series
Insurance MFS Capital
Opportunities Series
MFS Research Series
Lincoln New York Account N Delaware - Lincoln New York MFS Emerging Growth Series
for Variable Annuities Choice Plus Variable Annuity MFS Total Return Series
MFS Utilities Series
MFS Research
</TABLE>
