Exhibit (g)(14)

          AMENDMENT TO AUTOMATIC AND FACULTATIVE REINSURANCE AGREEMENT
                                  ("AMENDMENT")

Reference is made to the Automatic and Facultative Reinsurance Agreement,  dated
effective  November 15, 2000 and identified as Treaty Number 7865-00-00  (herein
the  "Agreement"),  by and  between IDS Life  Insurance  Company of New York and
[name of reinsurance company],  under which reinsurance is provided for policies
issued on the "VUL-III" plans and related riders. The undersigned parties hereby
agree that the Agreement shall be and is hereby amended as follows:

       1.    The following  provision  shall be added at the end of section 1 of
             Schedule B: "For  juvenile  policies  up to attained  age of twenty
             years old, standard  non-smoker or non-tobacco  allowances shall be
             applied for purposes of determining reinsurance premiums."

       2.    This  revision  shall be applied  retrospectively  to the effective
             date of the Agreement.

Capitalized terms not otherwise defined herein have the meaning ascribed to them
as in the Agreement.  Except as expressly  amended above, all other terms of the
Agreement,  together with all exhibits and attachments  thereto,  remain in full
force and effect. This Amendment is effective immediately upon execution by both
of the  undersigned  parties.  This  Amendment is made in duplicate and executed
below by authorized representatives of both parties.

IDS LIFE INSURANCE COMPANY OF NEW YORK        [NAME OF REINSURANCE COMPANY]


By:     [ILLEGIBLE]                           By:           [signature]
        ------------------------------
        (signature)                                         (signature)

        Timothy V. Bechtold                                 [name]
        (print or type name)                                (print or type name)

Title:  President                             Title:        [title]

Date:   12/30/2005                            Date:         12/20/2005

Attest: [ILLEGIBLE]                           Attest:       [signature]
        -----------------------------
        (signature)                                         (signature)

Title:  Reinsurance Officer                   Title:        [title]

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