CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the references to our firm under the caption “Representations and Warranties” and “Financial Highlights” in the Prospectus/Information Statement included in this Registration Statement (Form N-14) of Lincoln Variable Insurance Products Trust.
We also consent to the references to our firm under the captions “Financial Highlights” in the Prospectus and “Independent Registered Public Accounting Firm” and “Financial Statements” in the Statement of Additional Information, each dated May 1, 2025, each included in Post-Effective Amendment No. 269 to the Registration Statement (Form N-1A), File No. 033-70742 of Lincoln Variable Insurance Products Trust, filed with the Securities and Exchange Commission, and each incorporated by reference into the Prospectus/Information Statement and Statement of Additional information included in this Registration Statement.
We also consent to the incorporation by reference of our reports dated February 26, 2025, with respect to the financial statements and financial highlights of LVIP Macquarie Wealth Builder Fund and LVIP Structured Moderate Allocation Fund (two of the series constituting the Lincoln Variable Insurance Products Trust) included in the Annual Report to Shareholders (Form N-CSR) for the year ended December 31, 2024, into this Registration Statement, filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP
Philadelphia, Pennsylvania
September 15, 2025