EXHIBIT INDEX

(f)(1)    Copy of Charter of RiverSource Life Insurance Co. of New York dated
          Dec. 31, 2006.

(f)(2)    Copy of Amended and Restated By-Laws of RiverSource Life Insurance
          Co. of New York.

(h)(1)    Copy of Amended and Restated Participation Agreement dated April 17,
          2006, by and among AIM Variable Insurance Funds, AIM Distributors,
          Inc. American Centurion Life Assurance Company, IDS Life Insurance
          Company of New York, and Ameriprise Financial Services, Inc.

(h)(2)    Copy of Amended and Restated Participation Agreement dated August 1,
          2006, among American Centurion Life Assurance Company, IDS Life
          Insurance Company of New York, Ameriprise Financial Services, Inc.,
          AllianceBernstein L.P. and AllianceBernstein Investments, Inc.

(h)(3)    Copy of Amended and Restated Fund Participation Agreement dated June
          1, 2006, by and among American Centurion Life Assurance Company,
          American Enterprise Life Insurance Company, American Partners Life
          Insurance Company, IDS Life Insurance Company, IDS Life Insurance
          Company of New York, Ameriprise Financial Services, Inc. and
          American Century Investment Services, Inc.

(h)(4)    Copy of Amended and Restated Participation Agreement dated June 19,
          2006, by and among Calvert Variable Series, Inc., Calvert Asset
          Management Company, Inc., Calvert Distributors, Inc. and IDS Life
          Insurance Company of New York.

(h)(9)    Copy of Janus Aspen Series Amended and Restated Fund Participation
          Agreement dated September 1, 2006, by and among American Centurion
          Life Assurance Company, IDS Life Insurance Company of New York and
          Janus Apsen Series.

(h)(13)   Copy of Fund Participation Agreement dated May 1, 2006 among
          American Centurion Life Assurance Company, IDS Life Insurance
          Company of New York, Columbia Funds Variable Insurance Trust I,
          Columbia Management Advisors, LLC and Columbia Management
          Distributors, Inc.

(h)(14)   Copy of Evergreen Variable Annuity Trust Amended and Restated
          Participation Agreement dated June 1, 2006, by and among IDS Life
          Insurance Company of New York and Evergreen Variable Annuity Trust.

(h)(15)   Copy of Amended and Restated Fund Participation Agreement dated
          September 1, 2006, among Pioneer Variable Contracts Trust, IDS Life
          Insurance Company of New York, Ameriprise Financial Services, Inc.
          Pioneer Investment Management, Inc., and Pioneer Funds Distributor,
          Inc.

(h)(17)   Copy of Amended and Restated Participation Agreement dated October
          12, 2006, by and among Third Avenue Variable Series Trust, Third
          Avenue Management LLC and IDS Life Insurance Company of New York.

(h)(18)   Copy of Amended and Restated Participation Agreement dated June 15,
          2006, by and among American Centurion Life Assurance Company, IDS
          Life Insurance Company of New York, Goldman Sachs Variable Insurance
          Trust and Goldman, Sachs & Co.

(k)       Consent and Opinion of Counsel.

(l)       Actuarial Consent and Opinion of Mark Gorham, F.S.A., M.A.A.A.,
          Vice President, Insurance Product Development.

(m)(2)    Calculations of Illustrations for VUL IV-NY/VUL IV ES-NY.

(m)(3)    Calculations of Illustrations for VUL IV-NY/VUL IV ES-NY 2005
          Revisions.

(n)(1)    Consent of Independent Registered Public Accounting Firm for
          VUL IV-NY/VUL IV ES-NY.

(r)(1)    Power of Attorney to sign amendments to this Registration
          Statement dated Jan. 2, 2007.