Lincoln Life & Annuity Variable Annuity Account H CORRESP Correspondence with SEC

Law Department

The Lincoln National Life Insurance Company

350 Church Street

Hartford, CT 06103

Scott C. Durocher

Assistant Vice President

and Senior Counsel

Phone: 860-466-1222

Scott.Durocher@LFG.com

VIA Email & EDGAR

August 7, 2018

Alberto Zapata

Senior Counsel

Disclosure Review and Accounting Office

Division of Investment Management

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549-8629

Re: Lincoln Life & Annuity Variable Annuity Account H

·	File No. 333-214112 – Post-Effective Amendment No. 3

·	File No. 333-141763 – Post-Effective Amendment No. 35

·	File No. 333-176216 – Post-Effective Amendment No. 14

Dear Mr. Zapata:

This letter is in response to your comments received on July 31, 2018 regarding the above-referenced filings.

File No. 333-214112

1.	Examples – Regarding the Examples, please explain how the current Examples section in the underlying prospectus is impacted with the addition of the new Lincoln Max 6 Select^SM Advantage rider. Is the new Examples section replacing the existing section, or are you adding a new section?

Response: The disclosure has been revised accordingly.

2.	General Comment – Format instructional language to be more prominent throughout the supplement. Avoid using future tense.

Response: We have added a bold font to the instructional language and expanded the instructional language as appropriate. Future tense has been changed to present tense.

3.	Part C – Item 24(b)13. Specify where in Pre-Effective Amendment No. 1 the org chart can be found. Provide the exhibit name and the underlying filing.

Response: The correct exhibit name is "Lincoln National Corporation Organizational Chart," and that exhibit name will appear in subsequent filings. The current exhibit was filed with Pre-Effective Amendment No. 1 to File No. 333-222786, and that information is noted in Part C, Item 24(b)13.

In addition to the revisions listed above, we have incorporated several other changes into the supplement based on your recent comments for File No. 333-214143.

File Nos. 333-141673 and 333-176216

1.	Overview –Avoid using future tense; simply declare that the prospectus is changed.

Response: The disclosure has been revised accordingly.

2.	Description of Changes – Please add additional guidance throughout the supplement to explain how the sections of the underlying prospectus will be changed.

Response: We have expanded the instructional language as appropriate.

3.	Expense Tables & Examples – With regard to the addition of two new riders, please confirm that no changes are being made to fee tables or Examples. If changes are being made, please list those in the supplement.

Response: The rider changes discussed in these supplements do not require any rider fee changes to the Expense Tables. However, we were recently informed by our actuarial staff that the addition of the 6% Enhancement does require a new presentation of expense Examples. These new Examples were not included in the 485(a) filings, but have been added to the supplements included with this response letter. The new Examples will replace an existing section of the underlying prospectus.

4.	General Comment – Be more consistent in formatting instructional language throughout the supplement. Change formatting so that it is differentiated from the new disclosure being added.

Response: We have added a bold font to the instructional language.

5.	Part C – Item 24(b)13. Specify where in Pre-Effective Amendment No. 1 the org chart can be found. Provide the exhibit name and the underlying filing.

All required financial statements, exhibits, consents and other disclosure will be filed in the next post-effective amendment. Please call me at 860-466-1222 with any questions or additional comments.

Sincerely,

Scott C. Durocher

LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK

Lincoln Life & Annuity Variable Annuity Account H

American Legacy^® Advisory

Supplement dated August 14 , 2018 to the prospectus dated May 1, 2018

This supplement to the prospectus for your individual variable annuity contract describes Lincoln Max 6 Select^SM Advantage, available for purchase beginning August 20 , 2018. This supplement is for informational purposes and requires no action on your part unless you wish to elect Lincoln Max 6 Select^SM Advantage.

OVERVIEW

Lincoln Max 6 Select^SM Advantage is an optional rider that provides guaranteed, periodic withdrawals for your life (single life option) or for the lives of you and your spouse (joint life option), regardless of the investment performance of the contract, provided certain conditions are met. The amounts of the withdrawals are based upon specified percentages of an Income Base; the percentages are age-based and may increase over time. The percentages will vary, depending on when you take your first withdrawal.

DESCRIPTION OF CHANGES

The following discussion describes changes that are incorporated into the specified sections of your prospectus.

Expense Tables – The following entry is added to Expense Table A under Optional Living Benefit Rider Charges:

	Single Life	Joint Life
Lincoln Max 6 Select^SM Advantage*
Guaranteed Maximum Annual Charge …………………….…..	2.25%	2.45%
Current Initial Annual Charge …………………………………...	1.25%	1.50%

* As an annualized percentage of the Income Base, as increased by subsequent Purchase Payments, Automatic Annual Step-ups and Enhancements, and decreased by Excess Withdrawals This charge is deducted from the Contract Value on a quarterly basis. See Charges and Other Deductions – Rider Charges for more information.

Examples – The following Example is added to your prospectus, and replaces the example for Lincoln Lifetime Income ^SM Advantage 2.0 (Managed Risk).

The following Example is intended to help you compare the cost of investing in the contract with the cost of investing in other variable annuity contracts. These costs include Contractowner transaction expenses, contract fees, separate account annual expenses, and fund fees and expenses. The Example has been calculated using the fees and expenses of the funds prior to the application of any contractual waivers and/or reimbursements.

The Example assumes that you invest $10,000 in the contract for the time periods indicated. The Example also assumes that your investment has a 5% return each year, the maximum fees and expenses of any of the funds and that the Highest Anniversary Death Benefit and Lincoln Max 6 Select^® Advantage at the guaranteed maximum charge are in effect. Although your actual costs may be higher or lower, based on these assumptions your costs would be:

1)	If you surrender your contract at the end of the applicable time period:

1 year				3 years				5 years				10 years
$	536			$	1,651			$	2,819			$	5,956

2)	If you annuitize or do not surrender your contract at the end of the applicable time period:

1 year				3 years				5 years				10 years
$	536			$	1,651			$	2,819			$	5,956

Charges and Other Deductions – The following information is added to the Charges and Other Deductions section of your prospectus.

Lincoln Max 6 Select^SM Advantage Charge. If you elect Lincoln Max 6 Select^SM Advantage, you will pay a charge for the rider for as long as the rider is in effect. The charge rates are listed in the following chart:

Current Initial Annual Charge Rate		Guaranteed Maximum Annual Charge Rate
Single Life Option	Joint Life Option	Single Life Option	Joint Life Option
1.25% (0.3125% quarterly)	1.50% (0.3750% quarterly)	2.25% (0.5625% quarterly)	2.45% (0.6125% quarterly)

The charge:

·	is based on the Income Base (initial Purchase Payment) as increased for subsequent Purchase Payments, Automatic Annual Step-ups, Enhancements, and as decreased for Excess Withdrawals.

·	may increase every Benefit Year upon an Automatic Annual Step-up or an Enhancement. (You may opt out of this increase – see details below.)

The charge will be deducted from the Contract Value on a quarterly basis. The first deduction of the charge will occur on the Valuation Date on or next following the three-month anniversary of the rider's effective date. This deduction will be made in proportion to the value in each Subaccount on the Valuation Date the rider charge is assessed. The amount we deduct will increase or decrease as the Income Base increases or decreases, because the charge is based on the Income Base. Refer to Lincoln Max 6 Select^SM Advantage – Income Base for a discussion and example of the impact of the changes to the Income Base.

The charge rate can change each time there is an Automatic Annual Step-up. Since the Automatic Annual Step-up could increase your Income Base every Benefit Year (if all conditions are met), the charge rate could also increase every Benefit Year, but the rate will never exceed the stated guaranteed maximum annual charge rate. If your charge rate is increased, you may opt out of the Automatic Annual Step-up by giving us notice within 30 days after the Benefit Year anniversary if you do not want your rate to change. If you opt out of the step-up, the charge rate and the Income Base will return to the value they were immediately prior to the step-up, adjusted for any additional Purchase Payments or Excess Withdrawals. This opt out will only apply for this particular Automatic Annual Step-up. You will need to notify us each time the charge rate increases if you want to opt out of subsequent Automatic Annual Step-ups.

The annual rider charge rate will increase to the then current rider charge rate not to exceed the guaranteed maximum annual charge rate, if after the first Benefit Year anniversary cumulative Purchase Payments added to the contract equal or exceed $100,000. You may not opt out of this rider charge rate increase.

An Enhancement to the Income Base (less Purchase Payments received in the preceding Benefit Year) occurs if a 10-year Enhancement Period is in effect (as described further in the Lincoln Max 6 Select^SM Advantage – Income Base section). During the first ten Benefit Years, an increase in the Income Base as a result of the Enhancement will not cause an increase in the annual rider charge rate but will increase the dollar amount of the charge. After the tenth Benefit Year anniversary, if the Enhancement Period has renewed, the annual rider charge rate may increase each time the Income Base increases as a result of the Enhancement. Since the Enhancement could increase your Income Base each Benefit Year, your charge rate could increase each Benefit Year, but the charge rate will never exceed the stated guaranteed maximum annual charge rate. If your charge rate is increased, you may opt out of the Enhancement by giving us notice within 30 days after the Benefit Year anniversary if you do not want your charge rate to change. If you opt out of the Enhancement, the charge rate and the Income Base will return to the value they were immediately prior to the Enhancement, adjusted for additional Purchase Payments or Excess Withdrawals, if any, and the Enhancement will not be applied. This opt out will only apply for this particular Enhancement. You will need to notify us each time thereafter (if an Enhancement would cause your charge rate to increase) if you do not want the Enhancement.

The charge will be discontinued upon termination of the rider. However, a portion of the rider charge, based on the number of days the rider was in effect that quarter, will be deducted upon termination of the rider (except for death), surrender of the contract, or the election of an Annuity Payout option, including i4LIFE^® Advantage. If the Contract Value is reduced to zero, no further charge will be deducted.

The Contracts – Investment Requirements. The following section is added to the Investment Requirements section of your prospectus and outlines the Investment Requirements that apply to purchasers of Lincoln Max 6 Select ^SM Advantage .

Investment Requirements for Lincoln Max 6 Select^SM Advantage. If you elect Lincoln Max 6 Select^SM Advantage, you will be required to adhere to Investment Requirements during the time you hold the rider. You will be limited in your choice of Subaccount investments, and in how much you can invest in certain Subaccounts. In addition, you will not be able to allocate Contract Value to all of the Subaccounts that are available to Contractowners who have not elected a Living Benefit Rider. See the Investment Requirements section of your prospectus for complete information.

Under the current Investment Requirements for your rider, you must allocate your Contract Value as follows:

Group 1
Investments must be at least 20% of Contract Value
American Funds Bond Fund		American Funds U.S. Government/AAA Rated Securities Fund
American Funds Mortgage Fund		LVIP American Preservation Fund
Group 2
Investments cannot exceed 80% of Contract Value
American Funds Asset Allocation Fund	American Funds International Growth and Income Fund
American Funds Blue Chip Income and Growth Fund	American Funds Managed Risk Asset Allocation Fund
American Funds Capital Income Builder^®	American Funds Managed Risk Global Allocation Portfolio^SM
American Funds Global Balanced Fund	American Funds Managed Risk Growth and Income Portfolio^SM
American Funds Global Growth and Income Fund	American Funds Managed Risk Growth Portfolio^SM
American Funds Global Growth Fund	American Funds Ultra-Short Bond Fund
American Funds Global Growth Portfolio^SM	LVIP American Balanced Allocation Fund
American Funds Growth and Income Portfolio^SM	LVIP American Global Balanced Allocation Managed Risk Fund
American Funds Growth Fund	LVIP American Global Growth Allocation Managed Risk Fund
American Funds Growth-Income Fund	LVIP American Growth Allocation Fund
American Funds High-Income Bond Fund	LVIP American Income Allocation Fund
American Funds International Fund

The fixed account is only available for dollar cost averaging.

As an alternative to satisfy these Investment Requirements, you may allocate 100% of your Contract Value among the Subaccounts listed below. If you allocate less than 100% of Contract Value among these Subaccounts, then the Subaccounts listed below that are also listed in Group 1 will be subject to Group 1 restrictions. Any remaining Subaccounts listed below that are not listed in Group 1 will fall into Group 2 and will be subject to Group 2 restrictions.

American Funds Bond Fund	American Funds U.S. Government/AAA Rated Securities Fund
American Funds Global Balanced Fund	LVIP American Balanced Allocation Fund
American Funds Growth and Income Portfolio^SM	LVIP American Global Balanced Allocation Managed Risk Fund
American Funds Managed Risk Asset Allocation Fund	LVIP American Global Growth Allocation Managed Risk Fund
American Funds Managed Risk Global Allocation Portfolio^SM	LVIP American Growth Allocation Fund
American Funds Managed Risk Growth and Income Portfolio^SM	LVIP American Income Allocation Fund
American Funds Managed Risk Growth Portfolio^SM	LVIP American Preservation Fund
American Funds Mortgage Fund

Additionally, Contract Value may be allocated in accordance with certain asset allocation models made available to you by your broker-dealer. Currently, 100% of the Contract Value can be allocated to the American Funds Asset Allocation Fund & American Funds U.S. Government/AAA-Rated Securities Fund Model. You may reallocate Contract Value or Account Value at any time, according to the Investment Requirements listed above. If you terminate an asset allocation model, you must follow the Investment Requirements applicable to your rider. We may exclude an asset allocation model from being available for investment at any time, in our sole discretion. You will be notified prior to the date of such a change. We may exclude an asset allocation model from being available for investment at any time, in our sole discretion. You will be notified prior to the date of such a change.

Living Benefit Riders – Lincoln Max 6 Select ^SM Advantage – The following discussion is new information that is added to the "Living Benefit Riders" section of the prospectus.

Lincoln Max 6 Select^SM Advantage is a Living Benefit Rider available for purchase beginning August 20, 2018, that provides:

●

Guaranteed lifetime periodic withdrawals for you (with certain exceptions listed later, up to the Contractowner's age 80 on qualified contracts and up to the Contractowner's age 95 (or the younger of you and your spouse if the joint life option is selected) for nonqualified contracts, which is based upon a n Income Base;

●	An Enhancement amount added to the Income Base if certain criteria are met, as set forth below;

●	Automatic Annual Step-ups of the Income Base to the Contract Value if the Contract Value is equal to or greater than the Income Base after an Enhancement;

●	Age-based increases to the Guaranteed Annual Income amount (after reaching a higher age-band and after an Automatic Annual Step-up).

Please note any withdrawals made prior to age 55 or that exceed the Guaranteed Annual Income amount, or amounts that are payable to any assignee or assignee's bank account are considered Excess Withdrawals. Excess Withdrawals may significantly reduce your Income Base and Enhancement Base as well as your Guaranteed Annual Income amount by an amount greater than the dollar amount of the Excess Withdrawal, and will terminate the rider if the Income Base is reduced to zero. If the Enhancement Base is reduced to zero, you will not be eligible for further Enhancements. Withdrawals will also negatively impact the availability of an Enhancement.

Guaranteed Annual Income payments are available after the younger of you or your spouse (joint life option) reach age 55 and are based upon specified percentages of the Income Base, which are age-based and may increase over time. You may receive Guaranteed Annual Income payments for your lifetime or for the lifetimes of you and your spouse, if the joint life option is chosen. Your Guaranteed Annual Income payments will be reduced if your Contract Value is reduced to zero.

You may consider purchasing Lincoln Max 6 Select^SM Advantage if you want a guaranteed lifetime income payment that may grow as you get older and may increase through the Automatic Annual Step-up and Enhancements to the Income Base. However, these guaranteed payments will be reduced if your Contract Value is reduced to zero. Additionally, if you decide to elect i4LIFE^® Advantage in the future, your Income Base under Lincoln Max 6 Select^SM Advantage will not carry over to i4LIFE^® Advantage. This rider may be more suitable for you than another available Living Benefit Rider if you are willing to exchange higher income payments with potentially lower income in the future if your Contract Value is reduced to zero.

The Contractowner, Annuitant or Secondary Life may not be changed while this rider is in effect (except if the Secondary Life assumes ownership of the contract upon death of the Contractowner), including any sale or assignment of the contract as collateral.

Availability. Lincoln Max 6 Select^SM Advantage is available for election only at the time the contract is purchased. If elected, the rider will be effective on the contract's effective date. The initial Purchase Payment must be at least $25,000.

Lincoln Max 6 Select^SM Advantage is available for purchase with nonqualified and qualified (IRAs and Roth IRAs) annuity contracts. The Contractowner/Annuitant as well as the spouse under the joint life option must be age 85 or younger at the time this rider is elected.

Benefit Year. The Benefit Year is the 12-month period starting with the effective date of the rider and starting with each anniversary of the rider effective date after that. If your Benefit Year anniversary falls on a day that the New York Stock Exchange is closed, any benefit calculations scheduled to occur on that anniversary will occur on the next Valuation Date.

Income Base and Enhancement Base. The Income Base is a value used to calculate your Guaranteed Annual Income amount. The initial Income Base is equal to the initial Purchase Payment, increased by subsequent Purchase Payments, Automatic Annual Step-ups and 6% Enhancements, and decreased by Excess Withdrawals in accordance with the provisions set forth below. The maximum Income Base is $10 million. This maximum takes into consideration the total guaranteed amounts under the Living Benefit Riders of all Lincoln New York contracts (or contracts issued by our affiliates) in which you (and/or spouse if joint life option) are the covered lives.

The Enhancement Base is the value used to calculate the amount that may be added to the Income Base upon an Enhancement. The Enhancement Base is equal to the initial Purchase Payment, increased by subsequent Purchase Payments and Automatic Annual Step-ups, and decreased by Excess Withdrawals in accordance with the provisions set forth below. The Enhancement Base is not increased by a 6% Enhancement.

Neither the Income Base nor the Enhancement Base is available to you as a lump sum withdrawal or as a Death Benefit.

Additional Purchase Payments automatically increase the Income Base and the Enhancement Base by the amount of the Purchase Payment (not to exceed the maximum Income Base); for example, a $10,000 additional Purchase Payment will increase the Income Base and Enhancement Base by $10,000. Any Purchase Payment made after the initial Purchase Payment will be added immediately to the Income Base and will result in an increased Guaranteed Annual Income amount but must be invested in the contract at least one Benefit Year before it will be used in calculating an Enhancement. Any Purchase Payments made within the first 90 days after the effective date of the rider will be included in the Enhancement Base for purposes of calculating the Enhancement on the first Benefit Year anniversary.

After the first anniversary of the rider effective date, once cumulative additional Purchase Payments exceed $100,000, additional Purchase Payments will be limited to $50,000 per Benefit Year without Home Office approval. Additional Purchase Payments will not be allowed if the Contract Value decreases to zero for any reason, including market loss.

Excess Withdrawals, including partial withdrawals to pay the fees associated with your financial plan, reduce the Income Base and Enhancement Base as discussed below. Withdrawals less than or equal to the Guaranteed Annual Income amount will not reduce the Income Base or Enhancement Base.

Enhancement. You are eligible for an Enhancement for at least 10 years from the effective date of the rider. On each Benefit Year anniversary, the Income Base will be increased by an Enhancement, if:

a. the Contractowner/Annuitant (as well as the spouse if the joint life option is in effect) is under age 86;

b. the first Guaranteed Annual Income withdrawal has not occurred and there are no withdrawals in the preceding Benefit Year;

c. the rider is within the Enhancement Period;

d. the Income Base after the Enhancement amount is added would be greater than the Income Base after the Automatic Annual Step-up; and

e. the Enhancement Base is greater than zero.

The Enhancement equals the Enhancement Base, minus Purchase Payments received in the preceding Benefit Year, multiplied by 6%. The Enhancement Base and the Income Base are not reduced by Purchase Payments received in the first 90 days after the rider effective date.

If you decline an Enhancement, you will continue to be eligible for an Enhancement starting on the next Benefit Year anniversary if you meet the conditions listed above.

Note: The Enhancement is not available on any Benefit Year anniversary if an Automatic Annual Step-up to the Income Base occurs, or where there has been a withdrawal of Contract Value (including a Guaranteed Annual Income payment) in the preceding Benefit Year. If you are eligible (as defined above) for the Enhancement in the next Benefit Year, the Enhancement will not occur until the Benefit Year anniversary of that year. Enhancements are not available once the first Guaranteed Annual Income withdrawal occurs.

The following is an example of the impact of the 6% Enhancement on the Income Base and assumes that no withdrawals have been made.

Initial Purchase Payment = $100,000; Income Base = $100,000; Enhancement Base = $100,000
Additional Purchase Payment on day 30 = $15,000; Income Base = $115,000; Enhancement Base = $115,000
On the first Benefit Year anniversary, because the additional Purchase Payment is within the first 90 days after the effective date of the rider, the Income Base will not be less than $121,900 (= $100,000 x 1.06 + $15,000 x 1.06).

Consider a further additional Purchase Payment on day 95 = $10,000; Income Base = $125,000; Enhancement Base = $125,000

This additional Purchase Payment is not eligible for the Enhancement on the first Benefit Year anniversary because it was received after the first 90 days after the effective date for the rider. It will not be eligible for the 6% Enhancement until the second Benefit Year anniversary. Therefore, on the first Benefit Year anniversary, the Income Base will not be less than $131,900 (= $100,000 x 1.06 + $15,000 x 1.06 + $10,000).

As explained below and as noted above , an Enhancement and Automatic Annual Step-up will not occur in the same year. If the Automatic Annual Step-up provides an increase equal to or greater than what the Enhancement provides, you will not receive the Enhancement. It is possible that this could happen each Benefit Year (because the Automatic Annual Step-up provided a larger increase each year), and therefore the Enhancement would not apply. The Enhancement or the Automatic Annual Step-up cannot increase the Income Base above the maximum Income Base of $10 million.

An example of the impact of a withdrawal on the 6% Enhancement is included in the Withdrawal Amount section below.

Enhancement Period. The original Enhancement Period is a 10-year period that begins on the effective date of the rider. A new Enhancement Period begins immediately following an Automatic Annual Step-up. If during any Enhancement Period there are no Automatic Annual Step-ups, the Enhancements will stop at the end of the Enhancement Period and will not restart until the next Benefit Year anniversary following the Benefit Year anniversary upon which an Automatic Annual Step-up occurs. The Enhancement Period will not restart once the first Guaranteed Annual Income withdrawal occurs.

Automatic Annual Step-ups. The Income Base and Enhancement Base will automatically step up to the Contract Value on each Benefit Year anniversary if:

the Contractowner/Annuitant (single life option), or the Contractowner/Annuitant and spouse (joint life option) are under age 86; and

the Contract Value on that Benefit Year anniversary, plus any Purchase Payments made on that date (and after the deduction of any withdrawals , including the rider charge and account fee ) is equal to or greater than the Income Base after an Enhancement.

The Automatic Annual Step-up is available even when a withdrawal has occurred.

Each time the Automatic Annual Step-up occurs a new Enhancement Period Starts. The Automatic Annual Step-up is available even in those years when a withdrawal has occurred.

If you decline an Automatic Annual Step-up, you will continue to be eligible for the 6% Enhancement through the end of the Enhancement Period if you meet the conditions listed above.

Following is an example of how the Automatic Annual Step-ups and the 6% Enhancement impact the Income Base (assuming no withdrawals or additional Purchase Payments):

	Contract Value		Income Base		Enhancement Base		Enhancement amount added to Income Base
At issue	$	100,000	$	100,000	$	100,000		-
1^st Benefit Year anniversary	$	104,000	$	106,000	$	100,000	$	6,000
2^nd Benefit Year anniversary	$	1 15 ,000	$	115 ,000	$	115 ,000	$	N/A

On the first Benefit Year anniversary, the Contract Value is higher than the previous Income Base of $100,000 , but since the 6% Enhancement (6% of the Enhancement Base) would increase the Income Base to a higher amount, the Income Base is increased by the $6,000 Enhancement amount to $106,000 and the Enhancement Base remains at $100,000.

On the second Benefit Year anniversary, the Contract Value of $1 15 ,000 is higher than the previous Income Base of $106,000 plus the 6% Enhancement ($1 1 2,000 = $1 06 ,000 + 6% of $100,000), so the Income Base and Enhancement Base are increased to equal the Contract Value of $1 15 ,000.

Withdrawal Amount. Guaranteed Annual Income withdrawals are available when you (single life option) or the younger of you and your spouse (joint life option) are age 55 or older. The Guaranteed Annual Income amount may be withdrawn from the contract each Benefit Year. As long as the Guaranteed Annual Income amount is not reduced to zero, these withdrawals may be taken for your lifetime (single life option) or the lifetimes of you and your spouse (joint life option).

The Guaranteed Annual Income amount is determined by multiplying the Income Base by the applicable rate, based on your age and whether the single or joint life option has been elected, and whether or not your Contract Value has been reduced to zero. Under the joint life option, the age of the younger of you or your spouse will be used. The Guaranteed Annual Income amount will change upon an Automatic Annual Step-up, 6% Enhancement, additional Purchase Payments, and Excess Withdrawals, as described below. Additionally, the Guaranteed Annual Income amount will be reduced if the Contract Value reaches zero.

The Guaranteed Annual Income rate will be based on your age as of the date the first withdrawal on or after age 55 (based on the age of the younger of you or your spouse for the joint life option). Thereafter, the Guaranteed Annual Income rate will only increase upon an Automatic Annual Step-up, and will decrease once the Contract Value is reduced to zero.

The Guaranteed Annual Income rates applicable to new rider elections are determined in our sole discretion based on current economic factors including interest rates and equity market volatility. Generally, the rates may increase or decrease based on changes in equity market volatility, prevailing interest rates, or as a result of other economic conditions. The rate structure is intended to help us provide the guarantees under the rider. The Guaranteed Annual Income rates for new rider elections may be higher or lower than prior rates, but for existing Contractowners that have elected the rider, your Guaranteed Annual Income rates will not change as a result.

The Guaranteed Annual Income rates applicable to new rider elections are set forth in a supplement to this prospectus, called a Rate Sheet. The Rate Sheet indicates the Guaranteed Annual Income rates, its effective period, and the date by which your application must be signed and dated for a contract to be issued with those rates. The rates may change with each Rate Sheet and may be higher or lower than the rates on the previous Rate Sheet. The rates will not change more frequently than monthly.

At least ten days before the end of the indicated effective period, the Guaranteed Annual Income rate for the next effective period will be made available in a new Rate Sheet. In order to get the rate indicated in a Rate Sheet, your application must be signed and dated on or before the last day of the effective period noted in that Rate Sheet. Current Rate Sheets will be included with the prospectus. You can also obtain the most current Rate Sheet information by contacting your registered representative, online at www.LincolnFinancial.com or by calling us at number listed on page 1 of your prospectus.

During the first Benefit Year the Guaranteed Annual Income amount is calculated using the Income Base as of the effective date of the rider. After the first Benefit Year anniversary, the Guaranteed Annual Income amount is calculated using the Income Base on the most recent Benefit Year anniversary, as adjusted for additional Purchase Payments, Automatic Annual Step-ups, 6% Enhancements, and subsequent Excess Withdrawals. After your first Guaranteed Annual Income withdrawal, the Guaranteed Annual Income rate will only increase on a Benefit Year anniversary on or after you have reached an applicable higher age band and after there has also been an Automatic Annual Step-up. If you have reached an applicable higher age band and there has not also been a subsequent Automatic Annual Step-up, then the Guaranteed Annual Income rate will not increase until the next Automatic Annual Step-up occurs. If you do not withdraw the entire Guaranteed Annual Income amount during a Benefit Year, there is no carryover of the remaining amount into the next Benefit Year. The Guaranteed Annual Income rate will be lower if your Contract Value is reduced to zero, which will result in a reduced Guaranteed Annual Income amount.

Guaranteed Annual Income payments are not available until you have reached age 55 (the younger of you or your spouse under the joint life option). If your Contract Value is reduced to zero for any reason other than for an Excess Withdrawal, the Guaranteed Annual Income rate and amount will be immediately reduced, as reflected on your Rate Sheet. The Guaranteed Annual Income amount payable as calculated in Table A of the Rate Sheet cannot exceed the remaining Contract Value. However, if the total Guaranteed Annual Income amounts received in the Benefit Year your Contract Value is reduced to zero are less than the recalculated Guaranteed Annual Income amount based on Table B of the Rate Sheet, the difference is payable for the remainder of that Benefit Year. Otherwise, you will not be able to receive further Guaranteed Annual Income payments until the next Benefit Year anniversary. Withdrawals equal to the Guaranteed Annual Income amount will continue automatically for your life (and your spouse's life if applicable) under the Guaranteed Annual Income Amount Annuity Payout Option. You may not withdraw the remaining Income Base or Enhancement Base in a lump sum. You will not be entitled to the Guaranteed Annual Income amount if the Income Base is reduced to zero as a result of an Excess Withdrawal. If either the Contract Value or the Income Base is reduced to zero due to an Excess Withdrawal, the rider will terminate.

Withdrawals equal to or less than the Guaranteed Annual Income amount will not reduce the Income Base or Enhancement Base. All withdrawals will decrease the Contract Value.

The following example shows the calculation of the Guaranteed Annual Income amount and how withdrawals less than or equal to the Guaranteed Annual Income amount impact the Income Base, the Enhancement Base, and the Contract Value. The example assumes a 5% Guaranteed Annual Income rate and a Contract Value of $200,000 on the rider's effective date:

Contract Value on the rider's effective date …………...………….………….………	$	200,000
Income Base and Enhancement Base on the rider's effective date …………....…	$	200,000
Initial Guaranteed Annual Income amount on the rider's effective date ……….….	$	10,000
Contract Value six months after rider's effective date ………………………………	$	212,000
Income Base and Enhancement Base six months after rider's effective date …...	$	200,000
Withdrawal six months after rider's effective date …………………………………...	$	10,000
Contract Value after withdrawal ($212,000 - $10,000) ……………………………...	$	202,000
Income Base and Enhancement Base after withdrawal ($200,000 – $0) …………	$	200,000
Contract Value on first Benefit Year anniversary …………………………………….	$	205,000
Income Base and Enhancement Base on first Benefit Year anniversary …………	$	205,000
Guaranteed Annual Income amount on first Benefit Year anniversary ……………	$	10,250

Since there was a withdrawal during the first year, the 6% Enhancement is not available, but the Automatic Annual Step-up was available and increased the Income Base to the Contract Value of $205,000. On the first Benefit Year anniversary, the Guaranteed Annual Income amount is $10,250 (5% x $205,000).

Purchase Payments added to the contract subsequent to the initial Purchase Payment will increase the Guaranteed Annual Income amount by an amount equal to the applicable Guaranteed Annual Income rate multiplied by the amount of the subsequent Purchase Payment. For example, assuming a Contractowner has a Guaranteed Annual Income amount of $2,500 (5% of $50,000 Income Base), an additional Purchase Payment of $10,000 increases the Guaranteed Annual Income amount that Benefit Year to $3,000 ($2,500 + 5% of $10,000). The Guaranteed Annual Income payment amount will be recalculated immediately after a Purchase Payment is added to the contract.

Enhancements and Automatic Annual Step-ups will increase the Income Base and thus the Guaranteed Annual Income amount. The Guaranteed Annual Income amount, after the Income Base is adjusted by an Enhancement or an Automatic Annual Step-up will be equal to the adjusted Income Base multiplied by the applicable Guaranteed Annual Income rate.

Excess Withdrawals. Excess Withdrawals are:

the cumulative amounts withdrawn from the contract during the Benefit Year (including the current withdrawal) that exceed the Guaranteed Annual Income amount at the time of the withdrawal;

withdrawals made prior to age 55 (younger of you or your spouse for joint life); or

withdrawals that are payable to any assignee or assignee's bank account.

When an Excess Withdrawal occurs:

the Income Base and the Enhancement Base are reduced by the same proportion that the Excess Withdrawal reduces the Contract Value. This means that the reduction in the Income Base and Enhancement Base could be more than the dollar amount of the withdrawal; and

the Guaranteed Annual Income amount will be recalculated to equal the applicable Guaranteed Annual Income rate multiplied by the new (reduced) Income Base (after the proportionate reduction for the Excess Withdrawal).

Your quarterly statements will include the Guaranteed Annual Income amount (as adjusted for Guaranteed Annual Income amount payments in a Benefit Year, Excess Withdrawals and additional Purchase Payments) available to you for the Benefit Year, if applicable, in order for you to determine whether a withdrawal may be an Excess Withdrawal. We encourage you to either consult with your registered representative or call us at the number provided in this prospectus if you have any questions about Excess Withdrawals.

The following example assumes a 5% Guaranteed Annual Income rate and demonstrates the impact of an Excess Withdrawal on the Income Base, Enhancement Base, the Guaranteed Annual Income amount, and the Contract Value under Lincoln Max 6 Select^SM Advantage. The example assumes that the Contractowner makes a $12,000 withdrawal which causes an $11,816 reduction in the Income Base and Enhancement Base.

Prior to Excess Withdrawal:

Contract Value = $60,000

Income Base = $85,000

Enhancement Base = $85,000

Guaranteed Annual Income amount = $4,250 (5% of the Income Base of $85,000)

After a $12,000 withdrawal ($4,250 is within the Guaranteed Annual Income amount, $7,750 is the Excess Withdrawal): The Contract Value is reduced by the amount of the Guaranteed Annual Income amount of $4,250 and the Income Base and Enhancement Base are not reduced:

Contract Value = $55,750 ($60,000 - $4,250)

Income Base = $85,000

Enhancement Base = $85,000

The Contract Value is also reduced by the $7,750 Excess Withdrawal and the Income Base and Enhancement Base are reduced by 13.90134%, the same proportion by which the Excess Withdrawal reduced the $55,750

Contract Value ($7,750 / $55,750).

Contract Value = $48,000 ($55,750 - $7,750)

Income Base = $73,184 ($85,000 x 13.90134% = $11,816; $85,000 - $11,816 = $73,184)

Enhancement Base = $73,184 ($85,000 x 13.90134% = $11,816; $85,000 - $11,816 = $73,184)

Guaranteed Annual Income amount = $3,659 (5% of $73,184 Income Base)

On the following Benefit Year anniversary:

Contract Value = $43,000

Income Base = $73,184

Enhancement Base = $73,184

Guaranteed Annual Income amount = $3,659 (5% x $73,184)

In a declining market, Excess Withdrawals may significantly reduce your Income Base, Enhancement Base, and Guaranteed Annual Income amount. This is because the reduction in the benefit may be more than the dollar amount withdrawn from the Contract Value. If the Income Base is reduced to zero due to an Excess Withdrawal, the rider will terminate. If the Contract Value is reduced to zero due to an Excess Withdrawal, the rider and contract will terminate.

Withdrawals from IRA contracts will not be considered Excess Withdrawals (even if they exceed the Guaranteed Annual Income amount) only if the withdrawals are taken as systematic installments of the amount needed to satisfy the required minimum distribution (RMD) rules under Internal Revenue Code Section 401(a)(9). In addition, in order for this exception for RMD's to apply, the following must occur:

Lincoln's automatic withdrawal service is used to calculate and pay the RMD;

The RMD calculation must be based only on the value in this contract;

No withdrawals other than RMD's are made within the Benefit Year (except as described in the next paragraph); and

This contract is not a beneficiary IRA.

If your RMD withdrawals during a Benefit Year are less than the Guaranteed Annual Income amount, an additional amount up to the Guaranteed Annual Income amount may be withdrawn. If a withdrawal, other than an RMD is made during the Benefit Year, then all amounts withdrawn in excess of the Guaranteed Annual Income amount, including amounts attributable to RMDs, will be treated as Excess Withdrawals.

Distributions from qualified contracts are generally taxed as ordinary income. Distributions from nonqualified contracts that are includable in gross income are also generally taxed as ordinary income See Federal Tax Matters for information on determining what amounts are includable in gross income.

Guaranteed Annual Income Amount Annuity Payout Option. The Guaranteed Annual Income Amount Annuity Payout Option ("GAIAAPO") is an Annuity Payout option under which the Contractowner (and spouse if applicable) will receive annuity payments equal to the Income Base multiplied by the applicable Guaranteed Annual Income rate shown in Table B of your Rate Sheet, for life. This option is different from other Annuity Payout options, including i4LIFE^® Advantage, which are based on your Contract Value. If you are required to take annuity payments because you have reached the maturity date of the contract, you have the option of electing the GAIAAPO. If the Contract Value is reduced to zero and you have a remaining Income Base, you will receive the GAIAAPO.

Payment frequencies other than annual may be available. You will have no other contract features other than the right to receive annuity payments equal to the Guaranteed Annual Income amount for your life or the life of you and your spouse for the joint life option.

If you are receiving the GAIAAPO, the Beneficiary may be eligible to receive final payment upon death of the single life or surviving joint life. If the Account Value Death Benefit option is in effect, the Beneficiary will not be eligible to receive the final payment(s). The final payment is a one-time lump-sum payment and will be equal to the sum of all Purchase Payments, decreased by withdrawals. Excess Withdrawals reduce the final payment in the same proportion as the withdrawals reduce the Contract Value; withdrawals less than or equal to the Guaranteed Annual Income amount and payments under the GAIAAPO will reduce the final payment dollar for dollar.

Death Prior to the Annuity Commencement Date. Lincoln Max 6 Select^SM Advantage has no provision for a payout of the Income Base or Enhancement Base upon death of the Contractowner or Annuitant and provides no increase in value to the Death Benefit over and above what the Death Benefit provides in the base contract. At the time of death, if the Contract Value equals zero, no Death Benefit options (as described earlier in this prospectus) will be in effect. Election of Lincoln Max 6 Select^SM Advantage does not impact the Death Benefit options available for purchase with your annuity contract. All Death Benefit payments must be made in compliance with Internal Revenue Code Sections 72(s) or 401(a)(9) as applicable as amended from time to time. See The Contracts – Death Benefit in your prospectus.

Upon the death of the single life, this rider will end and no further Guaranteed Annual Income amounts are available (even if there was an Income Base in effect at the time of the death). Upon the first death under the joint life option, withdrawals up to the Guaranteed Annual Income amount continue to be available for the life of the surviving spouse. The Enhancement and Automatic Annual Step-up will continue, if applicable, as discussed above. Upon the death of the surviving spouse, Lincoln Max 6 Select^SM Advantage will end and no further Guaranteed Annual Income amounts are available (even if there was an Income Base in effect at the time of the death).

Termination. After the fifth Benefit Year anniversary, the Contractowner may terminate the rider by notifying us in writing of the request to terminate or by failing to adhere to Investment Requirements. Lincoln Max 6 Select^SM Advantage will automatically terminate:

●	on the Annuity Commencement Date (except payments under the Guaranteed Annual Income Amount Annuity Payout Option will continue if applicable);

●	upon the election of i4LIFE^® Advantage;

●	upon death under the single life option or the death of the surviving spouse under the joint life option;

●	when the Guaranteed Annual Income amount or Contract Value is reduced to zero due to an Excess Withdrawal;

●	if the Contractowner or Annuitant is changed (except if the surviving spouse assumes ownership of the contract upon death of the Contractowner) including any sale or assignment of the contract or any pledge of the contract as collateral;

●	on the date the Contractowner is changed pursuant to an enforceable divorce agreement or decree; or

●	upon surrender or termination of the underlying annuity contract.

The termination will not result in any increase in Contract Value equal to the Income Base or to the Enhancement Base. Upon effective termination of this rider, the benefit and charges within this rider will terminate. If you terminate the rider, you must wait one year before you can elect any Living Benefit Rider available for purchase at that time, except i4LIFE^® Advantage.

Please retain this supplement for future reference.

LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK

Lincoln Life & Annuity Variable Annuity Account H

American Legacy Shareholder's Advantage^® (A Share)

Supplement dated August 14 , 2018 to the prospectus dated May 1, 2018

This supplement outlines several changes to certain Living Benefit Riders offered under your variable annuity contract. All other provisions of your variable annuity contract remain unchanged. This supplement is for informational purposes and requires no action on your part.

OVERVIEW

Beginning August 20 , 2018, new elections of Lincoln Lifetime Income^SM Advantage 2.0 (Managed Risk) and Lincoln Market Select^®Advantage, include:

·	Guaranteed lifetime periodic withdrawals up to the Guaranteed Annual Income amount; and

·	A new 6% Enhancement feature that replace s the currently offered 5% Enhancement and operate s as described below.

DESCRIPTION OF CHANGES

The following discussion describes changes that are incorporated into the specified sections of your prospectus.

Examples – The changes outlined in this supplement result in higher expense Examples than those presented in your underlying prospectus. The following Example is added to your prospectus, and replaces the current example for Lincoln Lifetime Income ^SM Advantage 2.0 (Managed Risk).

The Example assumes that you invest $10,000 in the contract for the time periods indicated. The Example also assumes that your investment has a 5% return each year, the maximum fees and expenses of any of the funds and that the EGMDB Death Benefit and Lincoln Lifetime Income ^SM Advantage 2.0 (Managed Risk) at the guaranteed maximum charge are in effect. Although your actual costs may be higher or lower, based on these assumptions your costs would be:

1)	If you surrender your contract at the end of the applicable time period:

1 year				3 years				5 years				10 years
$	1,018			$	1,997			$	3,032			$	5,843

2)	If you annuitize or do not surrender your contract at the end of the applicable time period:

1 year				3 years				5 years				10 years
$	1,018			$	1,997			$	3,032			$	5,843

Living Benefit Riders - Lincoln Lifetime Income^SM Advantage 2.0 (Managed Risk) and Lincoln Market Select^®Advantage – The following discussion is new information that is added to the Lincoln Lifetime Income ^SM Advantage 2.0 (Managed Risk) and Lincoln Market Select ^®Advantage sections of the prospectus.

Availability. The Contractowner/Annuitant as well as the spouse under the joint life option must be age 85 or younger at the time this rider is elected for both nonqualified and qualified contracts purchased on and after August 20, 2018. The age requirement for qualified contracts indicated in the May 1, 2018 prospectus no longer applies .

The following discussions of the Enhancement Base and the 6% Enhancement are added to the Lincoln Lifetime Income^SM Advantage 2.0 (Managed Risk) and Lincoln Market Select^®Advantage sections of the prospectus and apply to riders purchased on and after August 20 , 2018.

Enhancement Base. The Enhancement Base is the value used to calculate the amount that may be added to the Income Base upon an Enhancement. The Enhancement Base is equal to the Contract Value on the effective date of the rider, increased by subsequent Purchase Payments and Automatic Annual Step-ups, and decreased by Excess Withdrawals in accordance with the provisions set forth below. The Enhancement Base is not increased by a 6% Enhancement.

The Enhancement Base is not available as a lump sum withdrawal or as a Death Benefit.

Additional Purchase Payments automatically increase the Enhancement Base by the amount of the Purchase Payment (not to exceed the maximum Income Base); for example, a $10,000 additional Purchase Payment will increase the Enhancement Base by $10,000. Any Purchase Payments made after the rider effective date will be added immediately to the Income Base and will result in an increased Guaranteed Annual Income amount but must be invested in the contract at least one Benefit Year before it will be used in calculating and determining if the 6% Enhancement applies. Any Purchase Payments made within the first 90 days after the effective date of the rider will be included in the Income Base for purposes of calculating the 6% Enhancement on the first Benefit Year anniversary.

Excess Withdrawals reduce the Enhancement Base by the same proportion that Excess Withdrawals reduce the Contract Value. This means that the reduction in the Enhancement Base could be more than the dollar amount of the withdrawal. Withdrawals less than or equal to the Guaranteed Annual Income amount will not reduce the Enhancement Base.

6% Enhancement. You are eligible for a 6% Enhancement for at least 10 years from the effective date of the rider. On each Benefit Year anniversary, the Income Base will be increased by an enhancement if:

a)	the Contractowner/Annuitant (as well as the spouse if the joint life option is in effect) is under age 86;

b)	the first Guaranteed Annual Income withdrawal has not occurred and there are no Excess Withdrawals in the preceding Benefit Year;

c)	the rider is within the Enhancement Period; and

d)	the Income Base after the enhancement amount is added would be greater than the Automatic Annual Step-up of the Income Base; and

e)	the Enhancement Base is greater than zero.

The enhancement equals the Enhancement Base, minus Purchase Payments received in the preceding Benefit Year, multiplied by 6%. The Enhancement Base is not reduced by Purchase Payments received in the first 90 days after the rider effective date.

The Enhancement Period is a 10-year period that begins on the effective date of the rider. A new Enhancement Period begins immediately following an Automatic Annual Step-up. If during any Enhancement Period there are no Automatic Annual Step-ups, the 6% Enhancements will stop at the end of the Enhancement Period and will not restart until the next Benefit Year anniversary following the Benefit Year anniversary upon which an Automatic Annual Step-up occurs.

If you decline an Automatic Annual Step-up during the first 10 Benefit Years, you will continue to be eligible for the 6% Enhancements as long as you meet the conditions listed above.

Note: The 6% Enhancement is not available on any Benefit Year anniversary if an Automatic Annual Step-up to the Income Base occurs, or where there has been a withdrawal of Contract Value (including a Guaranteed Annual Income payment) in the preceding Benefit Year. If you are eligible (as defined above) for the 6% Enhancement in the next Benefit Year, the Enhancement will not occur until the Benefit Year anniversary of that year. 6% Enhancements are not available once the first Guaranteed Annual Income withdrawal occurs.

The following is an example of the impact of the 6% Enhancement on the Income Base and assumes no withdrawals have been made:

Initial Purchase Payment = $100,000; Income Base = $100,000; Enhancement Base = $100,000

Additional Purchase Payment on day 30 = $15,000; Income Base = $115,000; Enhancement Base = $115,000

On the first Benefit Year anniversary, because the additional Purchase Payment is within the first 90 days after the effective date of the rider, the Income Base will not be less than $121,900 (= $100,000 x 1.06 + $15,000 x 1.06).

Consider a further additional Purchase Payment on day 95 = $10,000; Income Base = $125,000; Enhancement Base = $125,000

This additional Purchase Payment is not eligible for the Enhancement on the first Benefit Year anniversary because it was received after the first 90 days after the effective date of the rider. It will not be eligible for the 6% Enhancement until the second Benefit Year anniversary. Therefore, on the first Benefit Year anniversary, the Income Base will not be less than $131,900 (= $100,000 x 1.06 + $15,000 x 1.06 + $10,000).

The 6% Enhancement will be in effect for 10 years (the Enhancement Period) from the effective date of the rider. As explained below, the 6% Enhancement and Automatic Annual Step-up will not occur in the same year. If the Automatic Annual Step-up provides a greater increase equal to or greater than what the 6% Enhancement provides, you will not receive the Enhancement. It is possible that this could happen each Benefit Year (because the automatic Annual Step-up provided a larger increase each year), and therefore the Enhancement would not apply. The 6% Enhancement or the Automatic Annual Step-up cannot increase the Income Base above the maximum Income Base of $10 million.

If during the first 10 Benefit Years your Income Base is increased by the 6% Enhancement on the Benefit Year anniversary, your charge rate for the rider will not change on the Benefit Year anniversary. However, the amount you pay for the rider will increase since the charge for the rider is based on the Income Base. After the tenth Benefit Year anniversary, if you are in a subsequent Enhancement Period, the annual rider charge rate may increase to the current charge rate in any year the Income Base increases as a result of the 6% Enhancement, but the charge will never exceed the guaranteed maximum annual charge rate. See Charges and Other Deductions in your prospectus for more details.

If your charge rate for this rider is increased due to a 6% Enhancement, you may opt out of the 6% Enhancement by giving us notice in writing within 30 days after the Benefit Year anniversary if you do not want your charge rate for the rider to change. This opt-out will only apply for this particular 6% Enhancement. You will need to notify us each time thereafter (if an enhancement would cause your charge rate to increase) if you do not want the 6% Enhancement. You may not opt out of the 6% Enhancement if the current charge rate for the rider increases due to additional Purchase Payments made during the preceding Benefit Year that exceed the $100,000 Purchase Payment restriction after the first Benefit Year. See Income Base section of your prospectus for more details.

6% Enhancements will increase the Income Base and thus the Guaranteed Annual Income payable under your contract. Withdrawals will negatively impact the availability of the 6% Enhancement.

The following paragraph replaces the first paragraph of the Withdrawal Amount section of the prospectus:

Withdrawal Amount – Guaranteed Annual Income withdrawals are available when you (single life option) or the younger of you and your spouse (joint life option) are age 55 or older. The Guaranteed Annual Income amount may be withdrawn from the contract each Benefit Year. As long as the Guaranteed Annual Income amount is not reduced to zero, these withdrawals may be taken for your lifetime (single life option) or the lifetimes of you and your spouse (joint life option).

Beginning August 20 , 2018, new elections of Lincoln Lifetime Income^SM Advantage 2.0 (Managed Risk) and Lincoln Market Select^®Advantage riders will include Guaranteed Annual Income payments for your lifetime or for the lifetimes of you and your spouse (if the joint life option is chosen). As a result, certain restrictions listed in the prospectus will no longer apply to these riders, as detailed below:

Guaranteed Annual Income Amount Annuity Payout Option – The maximum issue age for electing a lifetime annuity payout option does not apply to riders purchased on and after August 20 , 2018.

Termination – Your rider will NOT automatically terminate on your final day of eligibility to elect i4LIFE^® Advantage Guaranteed Income Benefit or the Guaranteed Annual Income Amount Annuity Payout Option.

i4LIFE^® Advantage Guaranteed Income Benefit Transitions – The current Guaranteed Annual Income amount may not be used to establish the initial Guaranteed Income Benefit for purchases of Lincoln Lifetime Income^SM Advantage 2.0 (Managed Risk) and Lincoln Market Select^®Advantage. However, the greater of the Account Value immediately prior to electing Guaranteed Income Benefit and the Income Base reduced by all Guaranteed Annual Income payments since the last Automatic Annual Step-up may still be used to establish the initial Guaranteed Income Benefit.

Please retain this supplement for future reference.

LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK

Lincoln Life & Annuity Variable Annuity Account H

American Legacy^® Fusion

Supplement dated August 14 , 2018 to the prospectus dated May 1, 2018

OVERVIEW

Beginning August 20 , 2018, new elections of Lincoln Lifetime Income^SM Advantage 2.0 (Managed Risk) l include:

·	Guaranteed lifetime periodic withdrawals up to the Guaranteed Annual Income amount; and

·	A new 6% Enhancement feature that replace s the currently offered 5% Enhancement and operate s as described below.

DESCRIPTION OF CHANGES

The following discussion describes changes that are incorporated into the specified sections of your prospectus.

The Example assumes that you invest $10,000 in the contract for the time periods indicated. The Example also assumes that your investment has a 5% return each year, the maximum fees and expenses of any of the funds and that the EGMDB Death Benefit and Lincoln Lifetime Income ^SM Advantage 2.0 (Managed Risk) at the guaranteed maximum charge are in effect. Although your actual costs may be higher or lower, based on these assumptions your costs would be:

1)	If you surrender your contract at the end of the applicable time period:

1 year				3 years				5 years				10 years
$	1,081			$	2,002			$	3,071			$	5,941

2)	If you annuitize or do not surrender your contract at the end of the applicable time period:

1 year				3 years				5 years				10 years
$	561			$	1,722			$	2,931			$	5,941

Living Benefit Riders - Lincoln Lifetime Income^SM Advantage 2.0 (Managed Risk) – The following discussion is new information that is added to the Lincoln Lifetime Income ^SM Advantage 2.0 (Managed Risk) section of the prospectus.

Availability – The Contractowner/Annuitant as well as the spouse under the joint life option must be age 85 or younger at the time this rider is elected for both nonqualified and qualified contracts purchased on and after August 20, 2018. The age requirement for qualified contracts indicated in the May 1, 2018 prospectus no longer applies.

The following discussions of the Enhancement Base and the 6% Enhancement are added to the Lincoln Lifetime Income^SM Advantage 2.0 (Managed Risk) section of the prospectus and apply to riders purchased on and after August 20 , 2018.

The Enhancement Base is not available as a lump sum withdrawal or as a Death Benefit.

a)	the Contractowner/Annuitant (as well as the spouse if the joint life option is in effect) is under age 86;

b)	the first Guaranteed Annual Income withdrawal has not occurred and there are no Excess Withdrawals in the preceding Benefit Year;

c)	the rider is within the Enhancement Period; and

d)	the Income Base after the enhancement amount is added would be greater than the Automatic Annual Step-up of the Income Base; and

e)	the Enhancement Base is greater than zero.