EXHIBIT INDEX 8.3 Participation Agreement by and among MFS Variable Insurance Trust, American Centurion Life Assurance Company, IDS Life Insurance Company of New York and Massachusetts Financial Services Company, dated June 15, 2006. 9. Opinion of...

                                 EXHIBIT INDEX

8.3      Participation Agreement by and among MFS Variable Insurance Trust,
         American Centurion Life Assurance Company, IDS Life Insurance Company
         of New York and Massachusetts Financial Services Company, dated June
         15, 2006.
9.       Opinion of Counsel and Consent
10.1     Consent of Independent Registered Public Accounting Firm for
         RiverSource(R) Endeavor Select Variable Annuity
10.2     Consent of Independent Auditors for RiverSource(R) Innovations Select
         Variable Annuity
10.3     Consent of Independent Auditors for RiverSource(R) Innovations
         Variable Annuity
13.1     Power of Attorney for RiverSource Life Insurance Co. of New York dated
         Jan. 2, 2007