Exhibit (g)(3)

                   SECOND AMENDMENT TO AUTOMATIC YRT AGREEMENT
                                  ("AMENDMENT")

Reference is made to the Automatic YRT Reinsurance Agreement, dated effective
August 18, 2003 and identified as Treaty Number 9141-00-00 (herein the
"Agreement"), by and between IDS Life Insurance Company of New York and [name of
reinsurer], under which reinsurance is provided for policies issued on the
"VUL-IV" and "LP Select" plans and related riders. The undersigned parties
hereby agree that the Agreement shall be and is hereby amended as follows:

      1.    The following sentence shall be added at the end of section D. 1 of
            Exhibit D: "For juvenile policies up to attained age of twenty years
            old, standard non-smoker 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:     /s/ Timothy V. Bechtold             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:   [date]


Attest: /s/ Charles R. Casswell             Attest: [signature]
        ------------------------------
        (signature)                                (signature)

Title: Reinsurance Officer                  Title: [title]