FIRST AMENDMENT TO PARTICIPATION AGREEMENT

IDS Life Insurance Company of New York, Variable Insurance Products Fund III and
Fidelity Distributors Corporation hereby amend the Participation Agreement
("Agreement") dated September 29, 2000, as amended, by doing the following:

          The Schedule A of the Agreement is hereby  deleted in its entirety and
          replaced with the Amended Schedule A attached hereto.

IN WITNESS WHEREOF, the parties have hereto affixed their respective authorized
signatures, intending that this Amendment be effective as of the Effective Date
of the Agreement.


IDS LIFE INSURANCE COMPANY OF NEW YORK

By: /s/ Timothy V. Bechtold
    ---------------------
        Timothy V. Bechtold
        President


VARIABLE INSURANCE PRODUCTS FUND III

By: /s/ Robert C. Pozen
    -------------------
        Robert C. Pozen
        Senior Vice President


FIDELITY DISTRIBUTORS CORPORATION

By: /s/ Mike Kellogg
    ----------------
        Mike Kellogg
        Executive Vice President






                                   Schedule A

                   Separate Accounts and Associated Contracts

Name of Separate Account and                Policy Form Numbers of Contracts
Date Established by Board of Directors      Funded By Separate Account
--------------------------------------      --------------------------------

IDS Life of New York                        31053 NQ
Variable Annuity Account                    31054 TQ
(formerly IDS Life of New York Flexible     31055 SEP
Portfolio Annuity Account)                  31056 IRA
(established April 17, 1996)

IDS Life of New York Account 8              39061
                                            39060 (Variable Universal Life)
                                            39061 (Variable Universal Life III)
                                            39090 (Variable Second-To-Die)
                                            39090C (Succession Select - a
                                            Variable Second-To-Die)