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&lt;p style="MARGIN: 0in 0in 0pt 0.25in;"&gt;&lt;font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2"&gt;RiverSource Life Insurance Company is a stock life insurance company with two wholly owned subsidiaries, RiverSource Life Insurance Co. of New York and RiverSource Tax Advantaged Investments,&amp;#160;Inc. (&amp;#8220;RTA&amp;#8221;).&amp;#160; RiverSource Life Insurance Company is a wholly owned subsidiary of Ameriprise Financial,&amp;#160;Inc. (&amp;#8220;Ameriprise Financial&amp;#8221;).&lt;/font&gt;&lt;/p&gt;
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&lt;p style="MARGIN: 0in 0in 0pt 0.25in;"&gt;&lt;font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2"&gt;The accompanying Consolidated Financial Statements are prepared in accordance with U.S. generally accepted accounting principles (&amp;#8220;GAAP&amp;#8221;). Certain reclassifications of prior period amounts have been made to conform to the current presentation.&amp;#160; Results of operations reported for interim periods are not necessarily indicative of results for the entire year.&amp;#160; These Consolidated Financial Statements and Notes should be read in conjunction with the Consolidated Financial Statements and Notes in the Company&amp;#8217;s Annual Report on Form&amp;#160;10-K for the year ended December&amp;#160;31, 2012, filed with the Securities and Exchange Commission on February&amp;#160;26, 2013.&lt;/font&gt;&lt;/p&gt;
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&lt;p style="MARGIN: 0in 0in 0pt 0.25in;"&gt;&lt;font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2"&gt;The interim financial information in this report has not been audited.&amp;#160; In the opinion of management, all adjustments necessary for a fair presentation of the consolidated financial position and results of operations for the interim periods have been made.&amp;#160; Except for the adjustment described below, all adjustments made were of a normal recurring nature.&lt;/font&gt;&lt;/p&gt;
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