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2023 Annual Report

RiverSource of New York Account 8

This wrapper contains financial statements provided for owners of:

•

RiverSource Succession Select^® Variable Life Insurance

•

RiverSource^® Variable Second-To-Die Life Insurance

•

RiverSource^® Variable Universal Life Insurance

•

RiverSource^® Variable Universal Life Insurance III

•

RiverSource^® Variable Universal Life IV

•

RiverSource^® Variable Universal Life IV – Estate Series

•

RiverSource^® Variable Universal Life 5

•

RiverSource^® Variable Universal Life 5 – Estate Series

This Annual Report contains financial information for all the subaccounts of RiverSource of New York Account 8. Not all subaccounts of RiverSource of New York Account 8 apply to your specific contract.

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ANN9126_12_C01_(05/24)

Issued by: RiverSource Life Insurance Co. of New York

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

TO THE BOARD OF DIRECTORS OF RIVERSOURCE LIFE INSURANCE CO. OF NEW YORK

AND THE POLICY OWNERS OF RIVERSOURCE OF NEW YORK ACCOUNT 8

Opinions on the Financial Statements

We have audited the accompanying statements of assets and liabilities of each of the divisions of RiverSource of New York Account 8, as indicated in Note 1, as of December 31, 2023, and the related statements of operations and of changes in net assets for each of the periods indicated in Note 1, including the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of each of the divisions of RiverSource of New York Account 8 as of December 31, 2023, and the results of each of their operations and the changes in each of their net assets for each of the periods indicated in Note 1 in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinions

These financial statements are the responsibility of the RiverSource Life Insurance Co. of New York management. Our responsibility is to express an opinion on the financial statements of each of the divisions of the RiverSource of New York Account 8 based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to each of the divisions of the RiverSource of New York Account 8 in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits of these financial statements in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. Our procedures included confirmation of investments owned as of December 31, 2023 by correspondence with the transfer agents of the investee mutual funds. We believe that our audits provide a reasonable basis for our opinions.

/s/ PricewaterhouseCoopers LLP

Minneapolis, Minnesota

April 22, 2024

We have served as the auditor of one or more of the divisions of RiverSource of New York Account 8 since 2010.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			1

Statement of Assets and Liabilities


December 31, 2023	AB VPS Dyn Asset Alloc, Cl B		AB VPS Intl Val, Cl B		AB VPS Lg Cap Gro, Cl A		AB VPS Lg Cap Gro, Cl B		AB VPS Relative Val, Cl B
Assets
Investments, at fair value^(1),(2)	$	482	$	2,702,634	$	349,453	$	2,799,308	$	2,515,292
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		1,164		—		2,773		102
Receivable for share redemptions		—		1,001		—		772		902
Total assets		482		2,704,799		349,453		2,802,853		2,516,296

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		1,001		—		772		902
Contract terminations		—		—		—		—		—
Payable for investments purchased		—		1,164		—		2,773		102
Total liabilities		—		2,165		—		3,545		1,004
Net assets applicable to Variable Life contracts in accumulation period		—		2,702,531		349,453		2,798,989		2,515,138
Net assets applicable to seed money		482		103		—		319		154
Total net assets	$	482	$	2,702,634	$	349,453	$	2,799,308	$	2,515,292
⁽¹⁾ Investment shares		54		183,728		4,691		41,806		87,397
⁽²⁾ Investments, at cost	$	590	$	2,600,809	$	333,631	$	2,525,264	$	2,514,522

December 31, 2023 (continued)	Allspg VT Index Asset Alloc, Cl 2		Allspg VT Intl Eq, Cl 2		Allspg VT Opp, Cl 1		Allspg VT Opp, Cl 2		Allspg VT Sm Cap Gro, Cl 1
Assets
Investments, at fair value^(1),(2)	$	536,098	$	1,026,163	$	20,536	$	1,367,078	$	279,900
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		592		—		169		29
Receivable for share redemptions		172		511		—		422		—
Total assets		536,270		1,027,266		20,536		1,367,669		279,929

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		172		511		—		422		—
Contract terminations		—		—		—		—		—
Payable for investments purchased		—		592		—		169		29
Total liabilities		172		1,103		—		591		29
Net assets applicable to Variable Life contracts in accumulation period		535,992		1,026,061		20,536		1,366,942		279,900
Net assets applicable to seed money		106		102		—		136		—
Total net assets	$	536,098	$	1,026,163	$	20,536	$	1,367,078	$	279,900
⁽¹⁾ Investment shares		28,699		523,553		791		52,600		33,361
⁽²⁾ Investments, at cost	$	557,463	$	1,423,491	$	20,131	$	1,325,857	$	321,338

See accompanying notes to financial statements.



2		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Assets and Liabilities


December 31, 2023 (continued)	Allspg VT Sm Cap Gro, Cl 2		ALPS Alerian Engy Infr, Class I		ALPS Alerian Engy Infr, Class III		AC VP Intl, Cl I		AC VP Intl, Cl II
Assets
Investments, at fair value^(1),(2)	$	1,311,216	$	49,847	$	514,470	$	701,441	$	786,190
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		763		840		225		—		31
Receivable for share redemptions		323		—		234		563		246
Total assets		1,312,302		50,687		514,929		702,004		786,467

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		323		—		234		390		246
Contract terminations		—		—		—		173		—
Payable for investments purchased		763		840		225		—		31
Total liabilities		1,086		840		459		563		277
Net assets applicable to Variable Life contracts in accumulation period		1,311,136		49,847		514,307		701,441		786,108
Net assets applicable to seed money		80		—		163		—		82
Total net assets	$	1,311,216	$	49,847	$	514,470	$	701,441	$	786,190
⁽¹⁾ Investment shares		166,821		4,603		47,548		66,299		74,450
⁽²⁾ Investments, at cost	$	1,661,750	$	47,674	$	413,255	$	641,388	$	816,280

December 31, 2023 (continued)	AC VP Val, Cl I		AC VP Val, Cl II		BlackRock Global Alloc, Cl I		BlackRock Global Alloc, Cl III		Calvert VP EAFE Intl Index, Cl F
Assets
Investments, at fair value^(1),(2)	$	4,042,517	$	2,352,619	$	189,307	$	514,457	$	1,966
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		67		134		12,580		—		—
Receivable for share redemptions		2,176		713		—		418		—
Total assets		4,044,760		2,353,466		201,887		514,875		1,966

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		2,163		713		—		201		—
Contract terminations		13		—		—		217		—
Payable for investments purchased		67		134		12,580		—		—
Total liabilities		2,243		847		12,580		418		—
Net assets applicable to Variable Life contracts in accumulation period		4,042,517		2,352,443		189,307		514,346		1,570
Net assets applicable to seed money		—		176		—		111		396
Total net assets	$	4,042,517	$	2,352,619	$	189,307	$	514,457	$	1,966
⁽¹⁾ Investment shares		331,626		192,680		11,607		39,483		21
⁽²⁾ Investments, at cost	$	3,052,429	$	2,052,458	$	198,031	$	553,558	$	1,847

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			3

Statement of Assets and Liabilities


December 31, 2023 (continued)	Calvert VP EAFE Intl Index, Cl I		Calvert VP Nasdaq 100 Index, Cl F		Calvert VP Nasdaq 100 Index, Cl I		Calv VP Russ 2000 Sm Cap Ind, Cl F		Calv VP Russ 2000 Sm Cap Ind, Cl I
Assets
Investments, at fair value^(1),(2)	$	102,156	$	19,111	$	109,164	$	371	$	21,811
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		—		17		—		—
Receivable for share redemptions		—		—		—		—		—
Total assets		102,156		19,111		109,181		371		21,811

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		—		—		—
Contract terminations		—		—		—		—		—
Payable for investments purchased		—		—		17		—		—
Total liabilities		—		—		17		—		—
Net assets applicable to Variable Life contracts in accumulation period		102,156		19,111		109,164		—		21,811
Net assets applicable to seed money		—		—		—		371		—
Total net assets	$	102,156	$	19,111	$	109,164	$	371	$	21,811
⁽¹⁾ Investment shares		1,071		137		762		5		273
⁽²⁾ Investments, at cost	$	94,185	$	16,601	$	100,560	$	391	$	20,000

December 31, 2023 (continued)	Calvert VP SRI Bal, Cl I		Col VP Bal, Cl 1		Col VP Bal, Cl 3		Col VP Commodity Strategy, Cl 1		Col VP Commodity Strategy, Cl 2
Assets
Investments, at fair value^(1),(2)	$	2,776,355	$	1,561,171	$	17,115,084	$	59,443	$	35,719
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		12,222		—		1,360		—
Receivable for share redemptions		1,060		—		10,423		—		—
Total assets		2,777,415		1,573,393		17,125,507		60,803		35,719

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		1,060		—		10,406		—		—
Contract terminations		—		—		17		—		—
Payable for investments purchased		—		12,222		—		1,360		—
Total liabilities		1,060		12,222		10,423		1,360		—
Net assets applicable to Variable Life contracts in accumulation period		2,776,263		1,561,171		17,114,894		59,443		35,719
Net assets applicable to seed money		92		—		190		—		—
Total net assets	$	2,776,355	$	1,561,171	$	17,115,084	$	59,443	$	35,719
⁽¹⁾ Investment shares		1,171,458		36,587		405,571		15,809		9,733
⁽²⁾ Investments, at cost	$	2,794,483	$	1,411,710	$	8,319,297	$	74,981	$	47,274

See accompanying notes to financial statements.



4		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Assets and Liabilities


December 31, 2023 (continued)	Col VP Contrarian Core, Cl 1		Col VP Contrarian Core, Cl 2		Col VP Disciplined Core, Cl 1		Col VP Disciplined Core, Cl 2		Col VP Disciplined Core, Cl 3
Assets
Investments, at fair value^(1),(2)	$	298,501	$	201,452	$	164,764	$	464,570	$	28,607,416
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		1,842		—		—		17		5
Receivable for share redemptions		—		—		—		—		23,288
Total assets		300,343		201,452		164,764		464,587		28,630,709

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		—		—		18,576
Contract terminations		—		—		—		—		4,712
Payable for investments purchased		1,842		—		—		17		5
Total liabilities		1,842		—		—		17		23,293
Net assets applicable to Variable Life contracts in accumulation period		298,501		201,452		164,764		464,570		28,607,023
Net assets applicable to seed money		—		—		—		—		393
Total net assets	$	298,501	$	201,452	$	164,764	$	464,570	$	28,607,416
⁽¹⁾ Investment shares		6,821		4,738		1,839		5,363		324,937
⁽²⁾ Investments, at cost	$	246,481	$	132,721	$	144,808	$	268,543	$	8,183,091

December 31, 2023 (continued)	Col VP Divd Opp, Cl 1		Col VP Divd Opp, Cl 2		Col VP Divd Opp, Cl 3		Col VP Emerg Mkts Bond, Cl 1		Col VP Emerg Mkts Bond, Cl 2
Assets
Investments, at fair value^(1),(2)	$	131,296	$	236,403	$	12,144,207	$	31,360	$	15,252
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		29		—		8,632		—		—
Receivable for share redemptions		—		—		5,395		—		—
Total assets		131,325		236,403		12,158,234		31,360		15,252

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		5,395		—		—
Contract terminations		—		—		—		—		—
Payable for investments purchased		29		—		8,632		—		—
Total liabilities		29		—		14,027		—		—
Net assets applicable to Variable Life contracts in accumulation period		131,296		236,403		12,144,030		31,360		15,252
Net assets applicable to seed money		—		—		177		—		—
Total net assets	$	131,296	$	236,403	$	12,144,207	$	31,360	$	15,252
⁽¹⁾ Investment shares		3,346		6,238		314,943		3,990		1,943
⁽²⁾ Investments, at cost	$	119,570	$	197,915	$	6,364,587	$	31,249	$	17,805

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			5

Statement of Assets and Liabilities


December 31, 2023 (continued)	Col VP Emer Mkts, Cl 1		Col VP Emer Mkts, Cl 2		Col VP Emer Mkts, Cl 3		Col VP Global Strategic Inc, Cl 2		Col VP Global Strategic Inc, Cl 3
Assets
Investments, at fair value^(1),(2)	$	211,450	$	349,799	$	1,916,622	$	88,721	$	1,264,754
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		344		392		135		—		28
Receivable for share redemptions		—		—		827		—		609
Total assets		211,794		350,191		1,917,584		88,721		1,265,391

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		827		—		529
Contract terminations		—		—		—		—		80
Payable for investments purchased		344		392		135		—		28
Total liabilities		344		392		962		—		637
Net assets applicable to Variable Life contracts in accumulation period		211,450		349,799		1,916,533		88,721		1,264,669
Net assets applicable to seed money		—		—		89		—		85
Total net assets	$	211,450	$	349,799	$	1,916,622	$	88,721	$	1,264,754
⁽¹⁾ Investment shares		21,489		36,362		196,577		11,598		163,405
⁽²⁾ Investments, at cost	$	280,150	$	512,683	$	2,782,580	$	98,830	$	1,508,922

December 31, 2023 (continued)	Col VP Govt Money Mkt, Cl 1		Col VP Govt Money Mkt, Cl 2		Col VP Govt Money Mkt, Cl 3		Col VP Hi Yield Bond, Cl 1		Col VP Hi Yield Bond, Cl 2
Assets
Investments, at fair value^(1),(2)	$	561,626	$	404,171	$	2,635,135	$	122,128	$	318,522
Dividends receivable		77		54		355		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		—		1,265		324		317
Receivable for share redemptions		—		7,492		1,509		—		—
Total assets		561,703		411,717		2,638,264		122,452		318,839

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		1,068		—		—
Contract terminations		—		7,492		441		—		—
Payable for investments purchased		—		—		1,265		324		317
Total liabilities		—		7,492		2,774		324		317
Net assets applicable to Variable Life contracts in accumulation period		561,703		404,225		2,633,321		122,128		318,522
Net assets applicable to seed money		—		—		2,169		—		—
Total net assets	$	561,703	$	404,225	$	2,635,490	$	122,128	$	318,522
⁽¹⁾ Investment shares		561,626		404,171		2,635,135		19,988		52,823
⁽²⁾ Investments, at cost	$	561,626	$	404,170	$	2,635,132	$	121,575	$	341,450

See accompanying notes to financial statements.



6		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Assets and Liabilities


December 31, 2023 (continued)	Col VP Hi Yield Bond, Cl 3		Col VP Inc Opp, Cl 1		Col VP Inc Opp, Cl 2		Col VP Inc Opp, Cl 3		Col VP Inter Bond, Cl 1
Assets
Investments, at fair value^(1),(2)	$	2,638,118	$	22,053	$	79,753	$	1,082,634	$	87,090
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		28		—		—		42		728
Receivable for share redemptions		1,112		—		—		567		—
Total assets		2,639,258		22,053		79,753		1,083,243		87,818

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		1,105		—		—		452		—
Contract terminations		7		—		—		115		—
Payable for investments purchased		28		—		—		42		728
Total liabilities		1,140		—		—		609		728
Net assets applicable to Variable Life contracts in accumulation period		2,638,118		22,053		79,753		1,082,634		87,090
Net assets applicable to seed money		—		—		—		—		—
Total net assets	$	2,638,118	$	22,053	$	79,753	$	1,082,634	$	87,090
⁽¹⁾ Investment shares		433,188		3,473		12,659		169,161		10,139
⁽²⁾ Investments, at cost	$	2,862,764	$	24,269	$	82,714	$	1,250,235	$	97,090

December 31, 2023 (continued)	Col VP Inter Bond, Cl 2		Col VP Inter Bond, Cl 3		Col VP Lg Cap Gro, Cl 1		Col VP Lg Cap Gro, Cl 2		Col VP Lg Cap Gro, Cl 3
Assets
Investments, at fair value^(1),(2)	$	54,558	$	5,536,137	$	1,690,340	$	470,350	$	3,401,791
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		3,593		20,036		—		84
Receivable for share redemptions		125		2,632		—		—		10,560
Total assets		54,683		5,542,362		1,710,376		470,350		3,412,435

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		2,632		—		—		1,488
Contract terminations		125		—		—		—		9,072
Payable for investments purchased		—		3,593		20,036		—		84
Total liabilities		125		6,225		20,036		—		10,644
Net assets applicable to Variable Life contracts in accumulation period		54,558		5,536,056		1,690,340		470,350		3,401,606
Net assets applicable to seed money		—		81		—		—		185
Total net assets	$	54,558	$	5,536,137	$	1,690,340	$	470,350	$	3,401,791
⁽¹⁾ Investment shares		6,381		643,737		45,342		13,058		92,742
⁽²⁾ Investments, at cost	$	61,896	$	6,630,373	$	1,395,185	$	310,964	$	1,497,978

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			7

Statement of Assets and Liabilities


December 31, 2023 (continued)	Col VP Lg Cap Index, Cl 1		Col VP Lg Cap Index, Cl 3		Col VP Limited Duration Cr, Cl 1		Col VP Limited Duration Cr, Cl 2		Col VP Long Govt/ Cr Bond, Cl 1
Assets
Investments, at fair value^(1),(2)	$	5,146,295	$	14,291,500	$	22,154	$	874,816	$	10,295
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		18,049		925		—		—		—
Receivable for share redemptions		—		6,092		—		374		—
Total assets		5,164,344		14,298,517		22,154		875,190		10,295

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		5,461		—		364		—
Contract terminations		—		631		—		10		—
Payable for investments purchased		18,049		925		—		—		—
Total liabilities		18,049		7,017		—		374		—
Net assets applicable to Variable Life contracts in accumulation period		5,146,295		14,291,332		22,154		874,730		10,295
Net assets applicable to seed money		—		168		—		86		—
Total net assets	$	5,146,295	$	14,291,500	$	22,154	$	874,816	$	10,295
⁽¹⁾ Investment shares		127,478		359,354		2,337		92,769		1,303
⁽²⁾ Investments, at cost	$	4,387,609	$	7,166,188	$	21,807	$	876,690	$	11,705

December 31, 2023 (continued)	Col VP Long Govt/Cr Bond, Cl 2		Col VP Overseas Core, Cl 1		Col VP Overseas Core, Cl 2		Col VP Overseas Core, Cl 3		Col VP Select Lg Cap Val, Cl 1
Assets
Investments, at fair value^(1),(2)	$	8,689	$	225,445	$	182,815	$	4,687,997	$	659,264
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		435		976		810		1,166
Receivable for share redemptions		—		—		—		3,075		—
Total assets		8,689		225,880		183,791		4,691,882		660,430

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		—		3,075		—
Contract terminations		—		—		—		—		—
Payable for investments purchased		—		435		976		810		1,166
Total liabilities		—		435		976		3,885		1,166
Net assets applicable to Variable Life contracts in accumulation period		8,689		225,445		182,815		4,687,897		659,264
Net assets applicable to seed money		—		—		—		100		—
Total net assets	$	8,689	$	225,445	$	182,815	$	4,687,997	$	659,264
⁽¹⁾ Investment shares		1,103		16,887		13,829		352,481		17,031
⁽²⁾ Investments, at cost	$	12,067	$	217,661	$	180,922	$	4,002,782	$	618,552

See accompanying notes to financial statements.



8		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Assets and Liabilities


December 31, 2023 (continued)	Col VP Select Lg Cap Val, Cl 2		Col VP Select Lg Cap Val, Cl 3		Col VP Select Mid Cap Gro, Cl 1		Col VP Select Mid Cap Gro, Cl 2		Col VP Select Mid Cap Gro, Cl 3
Assets
Investments, at fair value^(1),(2)	$	145,583	$	911,236	$	313,355	$	95,372	$	1,030,424
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		864		1,577		11,980		167		—
Receivable for share redemptions		—		374		—		—		412
Total assets		146,447		913,187		325,335		95,539		1,030,836

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		370		—		—		412
Contract terminations		—		4		—		—		—
Payable for investments purchased		864		1,577		11,980		167		—
Total liabilities		864		1,951		11,980		167		412
Net assets applicable to Variable Life contracts in accumulation period		145,583		911,058		313,355		95,372		1,030,424
Net assets applicable to seed money		—		178		—		—		—
Total net assets	$	145,583	$	911,236	$	313,355	$	95,372	$	1,030,424
⁽¹⁾ Investment shares		3,888		23,961		6,902		2,172		23,088
⁽²⁾ Investments, at cost	$	113,362	$	655,739	$	265,864	$	65,675	$	691,395

December 31, 2023 (continued)	Col VP Select Mid Cap Val, Cl 1		Col VP Select Mid Cap Val, Cl 2		Col VP Select Mid Cap Val, Cl 3		Col VP Select Sm Cap Val, Cl 1		Col VP Select Sm Cap Val, Cl 2
Assets
Investments, at fair value^(1),(2)	$	290,223	$	157,860	$	905,717	$	99,284	$	150,492
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		—		1		5,990		—
Receivable for share redemptions		—		1,791		303		—		49
Total assets		290,223		159,651		906,021		105,274		150,541

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		303		—		—
Contract terminations		—		1,791		—		—		49
Payable for investments purchased		—		—		1		5,990		—
Total liabilities		—		1,791		304		5,990		49
Net assets applicable to Variable Life contracts in accumulation period		290,223		157,860		905,717		99,284		150,492
Net assets applicable to seed money		—		—		—		—		—
Total net assets	$	290,223	$	157,860	$	905,717	$	99,284	$	150,492
⁽¹⁾ Investment shares		7,878		4,422		24,978		2,876		4,508
⁽²⁾ Investments, at cost	$	262,289	$	113,274	$	580,050	$	89,967	$	118,296

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			9

Statement of Assets and Liabilities


December 31, 2023 (continued)	Col VP Select Sm Cap Val, Cl 3		Col VP Sel Gbl Tech, Cl 1		Col VP Sel Gbl Tech, Cl 2		Col VP Strategic Inc, Cl 1		Col VP Strategic Inc, Cl 2
Assets
Investments, at fair value^(1),(2)	$	1,118,237	$	184,277	$	40,654	$	145,094	$	179,736
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		15		11,980		—		6,434		1,018
Receivable for share redemptions		496		—		—		—		—
Total assets		1,118,748		196,257		40,654		151,528		180,754

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		468		—		—		—		—
Contract terminations		28		—		—		—		—
Payable for investments purchased		15		11,980		—		6,434		1,018
Total liabilities		511		11,980		—		6,434		1,018
Net assets applicable to Variable Life contracts in accumulation period		1,118,088		184,277		40,654		145,094		179,736
Net assets applicable to seed money		149		—		—		—		—
Total net assets	$	1,118,237	$	184,277	$	40,654	$	145,094	$	179,736
⁽¹⁾ Investment shares		32,928		6,405		1,681		39,215		49,243
⁽²⁾ Investments, at cost	$	713,122	$	152,832	$	34,934	$	149,460	$	186,202

December 31, 2023 (continued)	Col VP US Govt Mtge, Cl 1		Col VP US Govt Mtge, Cl 2		Col VP US Govt Mtge, Cl 3		CS Commodity Return, Cl 1		CTIVP AC Div Bond, Cl 1
Assets
Investments, at fair value^(1),(2)	$	17,377	$	18,754	$	1,185,996	$	406,360	$	31,124
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		—		243		4		302
Receivable for share redemptions		—		—		538		171		—
Total assets		17,377		18,754		1,186,777		406,535		31,426

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		538		171		—
Contract terminations		—		—		—		—		—
Payable for investments purchased		—		—		243		4		302
Total liabilities		—		—		781		175		302
Net assets applicable to Variable Life contracts in accumulation period		17,377		18,754		1,185,915		406,248		31,124
Net assets applicable to seed money		—		—		81		112		—
Total net assets	$	17,377	$	18,754	$	1,185,996	$	406,360	$	31,124
⁽¹⁾ Investment shares		1,946		2,105		132,810		22,997		3,390
⁽²⁾ Investments, at cost	$	18,348	$	19,883	$	1,352,665	$	546,928	$	34,216

See accompanying notes to financial statements.



10		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Assets and Liabilities


December 31, 2023 (continued)	CTIVP AC Div Bond, Cl 2		CTIVP BR Gl Infl Prot Sec, Cl 1		CTIVP BR Gl Infl Prot Sec, Cl 2		CTIVP BR Gl Infl Prot Sec, Cl 3		CTIVP CenterSquare Real Est, Cl 1
Assets
Investments, at fair value^(1),(2)	$	18,473	$	37,778	$	17,057	$	554,871	$	63,938
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		342		—		62		—
Receivable for share redemptions		—		—		—		226		—
Total assets		18,473		38,120		17,057		555,159		63,938

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		—		226		—
Contract terminations		—		—		—		—		—
Payable for investments purchased		—		342		—		62		—
Total liabilities		—		342		—		288		—
Net assets applicable to Variable Life contracts in accumulation period		18,473		37,778		17,057		554,871		63,938
Net assets applicable to seed money		—		—		—		—		—
Total net assets	$	18,473	$	37,778	$	17,057	$	554,871	$	63,938
⁽¹⁾ Investment shares		2,021		8,395		3,894		124,132		10,085
⁽²⁾ Investments, at cost	$	21,982	$	46,494	$	20,689	$	701,398	$	72,491

December 31, 2023 (continued)	CTIVP CenterSquare Real Est, Cl 2		CTIVP MFS Val, Cl 1		CTIVP MFS Val, Cl 2		CTIVP MS Adv, Cl 1		CTIVP MS Adv, Cl 2
Assets
Investments, at fair value^(1),(2)	$	213,304	$	207,794	$	252,418	$	151,030	$	70,545
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		8		—		1,425		6,178		—
Receivable for share redemptions		—		—		—		—		—
Total assets		213,312		207,794		253,843		157,208		70,545

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		—		—		—
Contract terminations		—		—		—		—		—
Payable for investments purchased		8		—		1,425		6,178		—
Total liabilities		8		—		1,425		6,178		—
Net assets applicable to Variable Life contracts in accumulation period		213,304		207,794		252,418		151,030		70,545
Net assets applicable to seed money		—		—		—		—		—
Total net assets	$	213,304	$	207,794	$	252,418	$	151,030	$	70,545
⁽¹⁾ Investment shares		33,966		5,407		6,793		3,261		1,576
⁽²⁾ Investments, at cost	$	269,461	$	184,950	$	185,460	$	138,603	$	73,795

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			11

Statement of Assets and Liabilities


December 31, 2023 (continued)	CTIVP Prin Blue Chip Gro, Cl 1		CTIVP Prin Blue Chip Gro, Cl 2		CTIVP T Rowe Price LgCap Val, Cl 1		CTIVP T Rowe Price LgCap Val, Cl 2		CTIVP TCW Core Plus Bond, Cl 1
Assets
Investments, at fair value^(1),(2)	$	118,899	$	77,895	$	187,324	$	131,380	$	87,087
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		1,003		—		1,003		—		—
Receivable for share redemptions		—		—		—		—		—
Total assets		119,902		77,895		188,327		131,380		87,087

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		—		—		—
Contract terminations		—		—		—		—		—
Payable for investments purchased		1,003		—		1,003		—		—
Total liabilities		1,003		—		1,003		—		—
Net assets applicable to Variable Life contracts in accumulation period		118,899		77,895		187,324		131,380		87,087
Net assets applicable to seed money		—		—		—		—		—
Total net assets	$	118,899	$	77,895	$	187,324	$	131,380	$	87,087
⁽¹⁾ Investment shares		2,015		1,365		5,338		3,874		9,255
⁽²⁾ Investments, at cost	$	104,239	$	44,041	$	168,864	$	99,959	$	94,273

December 31, 2023 (continued)	CTIVP TCW Core Plus Bond, Cl 2		CTIVP Vty Sycamore Estb Val, Cl 1		CTIVP Vty Sycamore Estb Val, Cl 2		CTIVP Vty Sycamore Estb Val, Cl 3		CTIVP Westfield Mid Cap Gro, Cl 1
Assets
Investments, at fair value^(1),(2)	$	41,165	$	554,052	$	534,583	$	1,247,572	$	82,165
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		750		6,638		1,063		268		—
Receivable for share redemptions		—		—		—		517		—
Total assets		41,915		560,690		535,646		1,248,357		82,165

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		—		498		—
Contract terminations		—		—		—		19		—
Payable for investments purchased		750		6,638		1,063		268		—
Total liabilities		750		6,638		1,063		785		—
Net assets applicable to Variable Life contracts in accumulation period		41,165		554,052		534,583		1,247,360		82,165
Net assets applicable to seed money		—		—		—		212		—
Total net assets	$	41,165	$	554,052	$	534,583	$	1,247,572	$	82,165
⁽¹⁾ Investment shares		4,393		11,995		11,967		27,449		1,838
⁽²⁾ Investments, at cost	$	43,413	$	495,758	$	346,701	$	809,995	$	71,396

See accompanying notes to financial statements.



12		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Assets and Liabilities


December 31, 2023 (continued)	CTIVP Westfield Mid Cap Gro, Cl 2		Del Ivy VIP Asset Strategy, Cl II		DWS Alt Asset Alloc VIP, Cl A		DWS Alt Asset Alloc VIP, Cl B		EV VT Floating-Rate Inc, Init Cl
Assets
Investments, at fair value^(1),(2)	$	69,959	$	54,893	$	27,043	$	260,554	$	1,426,202
Dividends receivable		—		—		—		—		9,940
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		—		—		—		47
Receivable for share redemptions		—		9		—		19		662
Total assets		69,959		54,902		27,043		260,573		1,436,851

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		9		—		19		637
Contract terminations		—		—		—		—		25
Payable for investments purchased		—		—		—		—		9,987
Total liabilities		—		9		—		19		10,649
Net assets applicable to Variable Life contracts in accumulation period		69,959		54,686		27,043		260,464		1,423,959
Net assets applicable to seed money		—		207		—		90		2,243
Total net assets	$	69,959	$	54,893	$	27,043	$	260,554	$	1,426,202
⁽¹⁾ Investment shares		1,621		6,266		2,123		20,484		164,879
⁽²⁾ Investments, at cost	$	54,651	$	58,055	$	27,178	$	268,261	$	1,488,110

December 31, 2023 (continued)	Fid VIP Contrafund, Init Cl		Fid VIP Contrafund, Serv Cl 2		Fid VIP Gro & Inc, Serv Cl		Fid VIP Gro & Inc, Serv Cl 2		Fid VIP Mid Cap, Init Cl
Assets
Investments, at fair value^(1),(2)	$	702,527	$	5,896,977	$	4,579,195	$	2,266,201	$	433,660
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		9,487		1,171		70		29		300
Receivable for share redemptions		—		2,487		2,292		706		—
Total assets		712,014		5,900,635		4,581,557		2,266,936		433,960

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		2,313		2,292		706		—
Contract terminations		—		174		—		—		—
Payable for investments purchased		9,487		1,171		70		29		300
Total liabilities		9,487		3,658		2,362		735		300
Net assets applicable to Variable Life contracts in accumulation period		702,527		5,896,733		4,579,195		2,266,062		433,660
Net assets applicable to seed money		—		244		—		139		—
Total net assets	$	702,527	$	5,896,977	$	4,579,195	$	2,266,201	$	433,660
⁽¹⁾ Investment shares		14,446		125,923		171,570		86,761		11,901
⁽²⁾ Investments, at cost	$	651,455	$	4,642,116	$	3,146,708	$	1,804,183	$	431,797

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			13

Statement of Assets and Liabilities


December 31, 2023 (continued)	Fid VIP Mid Cap, Serv Cl		Fid VIP Mid Cap, Serv Cl 2		Fid VIP Overseas, Serv Cl		Fid VIP Overseas, Serv Cl 2		Fid VIP Strategic Inc, Init Cl
Assets
Investments, at fair value^(1),(2)	$	5,692,586	$	5,571,907	$	1,470,954	$	1,224,179	$	359,237
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		41		—		11		828
Receivable for share redemptions		3,605		1,640		3,086		381		—
Total assets		5,696,191		5,573,588		1,474,040		1,224,571		360,065

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		3,066		1,640		795		381		—
Contract terminations		539		—		2,291		—		—
Payable for investments purchased		—		41		—		11		828
Total liabilities		3,605		1,681		3,086		392		828
Net assets applicable to Variable Life contracts in accumulation period		5,692,586		5,571,563		1,470,954		1,223,906		359,237
Net assets applicable to seed money		—		344		—		273		—
Total net assets	$	5,692,586	$	5,571,907	$	1,470,954	$	1,224,179	$	359,237
⁽¹⁾ Investment shares		158,524		160,620		57,280		47,988		34,278
⁽²⁾ Investments, at cost	$	5,228,818	$	5,481,747	$	1,148,632	$	1,060,473	$	370,151

December 31, 2023 (continued)	Fid VIP Strategic Inc, Serv Cl 2		Frank Global Real Est, Cl 2		Frank Inc, Cl 1		Frank Inc, Cl 2		Frank Mutual Shares, Cl 1
Assets
Investments, at fair value^(1),(2)	$	23,424	$	2,039,199	$	46,630	$	446,052	$	25,391
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		12		29		—		—
Receivable for share redemptions		—		843		—		631		—
Total assets		23,424		2,040,054		46,659		446,683		25,391

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		810		—		194		—
Contract terminations		—		33		—		437		—
Payable for investments purchased		—		12		29		—		—
Total liabilities		—		855		29		631		—
Net assets applicable to Variable Life contracts in accumulation period		23,424		2,039,199		46,630		445,943		25,391
Net assets applicable to seed money		—		—		—		109		—
Total net assets	$	23,424	$	2,039,199	$	46,630	$	446,052	$	25,391
⁽¹⁾ Investment shares		2,263		162,486		3,127		31,412		1,613
⁽²⁾ Investments, at cost	$	24,994	$	2,354,462	$	47,477	$	466,280	$	24,798

See accompanying notes to financial statements.



14		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Assets and Liabilities


December 31, 2023 (continued)	Frank Mutual Shares, Cl 2		Frank Sm Cap Val, Cl 1		Frank Sm Cap Val, Cl 2		GS VIT Mid Cap Val, Inst		GS VIT Multi-Strategy Alt, Advisor
Assets
Investments, at fair value^(1),(2)	$	1,692,719	$	212,299	$	2,855,602	$	6,092,781	$	35,698
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		1,230		389		169		596		—
Receivable for share redemptions		611		—		1,503		2,558		13
Total assets		1,694,560		212,688		2,857,274		6,095,935		35,711

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		611		—		1,087		2,558		13
Contract terminations		—		—		416		—		—
Payable for investments purchased		1,230		389		169		596		—
Total liabilities		1,841		389		1,672		3,154		13
Net assets applicable to Variable Life contracts in accumulation period		1,692,624		212,299		2,855,509		6,092,690		35,455
Net assets applicable to seed money		95		—		93		91		243
Total net assets	$	1,692,719	$	212,299	$	2,855,602	$	6,092,781	$	35,698
⁽¹⁾ Investment shares		110,419		14,993		215,192		380,561		4,038
⁽²⁾ Investments, at cost	$	1,947,493	$	214,475	$	3,236,588	$	6,177,070	$	37,490

December 31, 2023 (continued)	GS VIT Sm Cap Eq Insights, Inst		GS VIT U.S. Eq Insights, Inst		Invesco VI Am Fran, Ser I		Invesco VI Am Fran, Ser II		Invesco VI Bal Risk Alloc, Ser I
Assets
Investments, at fair value^(1),(2)	$	551,818	$	2,923,675	$	628,746	$	994,889	$	29,236
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		—		—		—		—
Receivable for share redemptions		300		1,661		439		332		—
Total assets		552,118		2,925,336		629,185		995,221		29,236

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		285		1,154		323		332		—
Contract terminations		15		507		116		—		—
Payable for investments purchased		—		—		—		—		—
Total liabilities		300		1,661		439		332		—
Net assets applicable to Variable Life contracts in accumulation period		551,818		2,923,577		628,746		994,641		29,236
Net assets applicable to seed money		—		98		—		248		—
Total net assets	$	551,818	$	2,923,675	$	628,746	$	994,889	$	29,236
⁽¹⁾ Investment shares		44,936		149,702		10,664		18,697		3,368
⁽²⁾ Investments, at cost	$	560,684	$	2,657,287	$	589,862	$	1,094,517	$	32,274

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			15

Statement of Assets and Liabilities


December 31, 2023 (continued)	Invesco VI Bal Risk Alloc, Ser II		Invesco VI Comstock, Ser II		Invesco VI Core Eq, Ser I		Invesco VI Dis Mid Cap Gro, Ser I		Invesco VI Div Divd, Ser I
Assets
Investments, at fair value^(1),(2)	$	253,106	$	390,796	$	10,346,008	$	881,494	$	1,167,398
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		86		3		—		—		58
Receivable for share redemptions		81		216		7,456		463		441
Total assets		253,273		391,015		10,353,464		881,957		1,167,897

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		81		216		6,987		375		441
Contract terminations		—		—		469		88		—
Payable for investments purchased		86		3		—		—		58
Total liabilities		167		219		7,456		463		499
Net assets applicable to Variable Life contracts in accumulation period		253,006		390,671		10,346,008		881,091		1,167,248
Net assets applicable to seed money		100		125		—		403		150
Total net assets	$	253,106	$	390,796	$	10,346,008	$	881,494	$	1,167,398
⁽¹⁾ Investment shares		29,847		19,959		353,227		14,034		48,160
⁽²⁾ Investments, at cost	$	284,822	$	342,374	$	9,983,319	$	1,033,213	$	1,183,485

December 31, 2023 (continued)	Invesco VI EQV Intl Eq, Ser II		Invesco VI Global, Ser I		Invesco VI Global, Ser II		Invesco VI Gbl Strat Inc, Ser I		Invesco VI Gbl Strat Inc, Ser II
Assets
Investments, at fair value^(1),(2)	$	1,110,101	$	499,172	$	1,823,314	$	30,814	$	1,624,807
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		55		972		1,092		—		4,915
Receivable for share redemptions		466		—		587		—		648
Total assets		1,110,622		500,144		1,824,993		30,814		1,630,370

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		466		—		587		—		623
Contract terminations		—		—		—		—		25
Payable for investments purchased		55		972		1,092		—		4,915
Total liabilities		521		972		1,679		—		5,563
Net assets applicable to Variable Life contracts in accumulation period		1,109,933		499,172		1,823,091		30,814		1,624,719
Net assets applicable to seed money		168		—		223		—		88
Total net assets	$	1,110,101	$	499,172	$	1,823,314	$	30,814	$	1,624,807
⁽¹⁾ Investment shares		33,167		13,653		51,361		7,183		367,603
⁽²⁾ Investments, at cost	$	1,112,229	$	503,708	$	1,958,783	$	29,684	$	1,836,213

See accompanying notes to financial statements.



16		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Assets and Liabilities


December 31, 2023 (continued)	Invesco VI Mn St Sm Cap, Ser I		Invesco VI Mn St Sm Cap, Ser II		Invesco VI Tech, Ser I		Invesco VI Tech, Ser II		Janus Henderson VIT Bal, Inst
Assets
Investments, at fair value^(1),(2)	$	252,875	$	1,802,594	$	1,252,269	$	6,355	$	737,372
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		761		167		32		225		—
Receivable for share redemptions		—		767		522		—		—
Total assets		253,636		1,803,528		1,252,823		6,580		737,372

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		476		468		—		—
Contract terminations		—		291		54		—		—
Payable for investments purchased		761		167		32		225		—
Total liabilities		761		934		554		225		—
Net assets applicable to Variable Life contracts in accumulation period		252,875		1,802,594		1,252,120		6,213		737,372
Net assets applicable to seed money		—		—		149		142		—
Total net assets	$	252,875	$	1,802,594	$	1,252,269	$	6,355	$	737,372
⁽¹⁾ Investment shares		9,397		68,540		67,690		401		16,285
⁽²⁾ Investments, at cost	$	250,192	$	1,656,708	$	1,385,574	$	5,798	$	697,276

December 31, 2023 (continued)	Janus Henderson VIT Bal, Serv		Janus Henderson VIT Enter, Serv		Janus Henderson VIT Flex Bd, Inst		Janus Henderson VIT Flex Bd, Serv		Janus Hend VIT Gbl Tech Innov, Srv
Assets
Investments, at fair value^(1),(2)	$	64,068	$	800,241	$	81,235	$	26,124	$	2,297,291
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		45		—		—		49
Receivable for share redemptions		—		337		—		—		2,075
Total assets		64,068		800,623		81,235		26,124		2,299,415

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		337		—		—		952
Contract terminations		—		—		—		—		1,123
Payable for investments purchased		—		45		—		—		49
Total liabilities		—		382		—		—		2,124
Net assets applicable to Variable Life contracts in accumulation period		64,068		800,241		81,235		26,124		2,297,086
Net assets applicable to seed money		—		—		—		—		205
Total net assets	$	64,068	$	800,241	$	81,235	$	26,124	$	2,297,291
⁽¹⁾ Investment shares		1,333		11,705		8,083		2,341		143,044
⁽²⁾ Investments, at cost	$	56,485	$	686,878	$	82,038	$	27,044	$	1,749,002

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			17

Statement of Assets and Liabilities


December 31, 2023 (continued)	Janus Henderson VIT Overseas, Serv		Janus Henderson VIT Res, Inst		Janus Henderson VIT Res, Serv		Lazard Ret Global Dyn MA, Inv		Lazard Ret Global Dyn MA, Serv
Assets
Investments, at fair value^(1),(2)	$	1,822,478	$	51,257	$	618,403	$	11,605	$	17,069
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		494		—		—		—		—
Receivable for share redemptions		823		—		279		—		7
Total assets		1,823,795		51,257		618,682		11,605		17,076

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		823		—		270		—		7
Contract terminations		—		—		9		—		—
Payable for investments purchased		494		—		—		—		—
Total liabilities		1,317		—		279		—		7
Net assets applicable to Variable Life contracts in accumulation period		1,822,314		51,257		618,215		11,605		16,749
Net assets applicable to seed money		164		—		188		—		320
Total net assets	$	1,822,478	$	51,257	$	618,403	$	11,605	$	17,069
⁽¹⁾ Investment shares		45,471		1,135		14,361		965		1,425
⁽²⁾ Investments, at cost	$	1,565,332	$	40,097	$	502,399	$	11,654	$	18,237

December 31, 2023 (continued)	MFS Mass Inv Gro Stock, Serv Cl		MFS New Dis, Serv Cl		MFS Utilities, Init Cl		MFS Utilities, Serv Cl		MS VIF Dis, Cl I
Assets
Investments, at fair value^(1),(2)	$	3,106,178	$	2,010,897	$	75,089	$	1,061,468	$	362,442
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		263		—		978		7,438
Receivable for share redemptions		1,444		803		—		380		—
Total assets		3,107,622		2,011,963		75,089		1,062,826		369,880

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		1,357		772		—		380		—
Contract terminations		87		31		—		—		—
Payable for investments purchased		—		263		—		978		7,438
Total liabilities		1,444		1,066		—		1,358		7,438
Net assets applicable to Variable Life contracts in accumulation period		3,106,077		2,010,806		75,089		1,061,304		362,442
Net assets applicable to seed money		101		91		—		164		—
Total net assets	$	3,106,178	$	2,010,897	$	75,089	$	1,061,468	$	362,442
⁽¹⁾ Investment shares		140,551		199,099		2,328		33,655		78,963
⁽²⁾ Investments, at cost	$	2,819,944	$	2,932,565	$	81,212	$	1,053,321	$	417,220

See accompanying notes to financial statements.



18		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Assets and Liabilities


December 31, 2023 (continued)	MS VIF Dis, Cl II		MS VIF Global Real Est, Cl II		NB AMT Sus Eq, Cl I		NB AMT Sus Eq, Cl S		NB AMT US Eq Index PW Strat, Cl S
Assets
Investments, at fair value^(1),(2)	$	791,586	$	328,405	$	32,618	$	46,275	$	28,509
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		66		97		—		—		—
Receivable for share redemptions		299		847		—		—		6
Total assets		791,951		329,349		32,618		46,275		28,515

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		299		131		—		—		6
Contract terminations		—		716		—		—		—
Payable for investments purchased		66		97		—		—		—
Total liabilities		365		944		—		—		6
Net assets applicable to Variable Life contracts in accumulation period		791,491		328,314		32,618		46,275		28,199
Net assets applicable to seed money		95		91		—		—		310
Total net assets	$	791,586	$	328,405	$	32,618	$	46,275	$	28,509
⁽¹⁾ Investment shares		195,453		43,555		978		1,382		3,023
⁽²⁾ Investments, at cost	$	1,633,747	$	406,326	$	29,872	$	42,907	$	29,411

December 31, 2023 (continued)	PIMCO VIT All Asset, Advisor Cl		PIMCO VIT All Asset, Inst Cl		PIMCO VIT Glb Man As Alloc, Adv Cl		PIMCO VIT Tot Return, Advisor Cl		PIMCO VIT Tot Return, Inst Cl
Assets
Investments, at fair value^(1),(2)	$	616,253	$	12,766	$	5,540	$	435,359	$	115,433
Dividends receivable		—		—		—		1,228		350
Accounts receivable from RiverSource Life of NY for contract purchase payments		24		—		—		—		200
Receivable for share redemptions		276		—		—		196		—
Total assets		616,553		12,766		5,540		436,783		115,983

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		276		—		—		189		—
Contract terminations		—		—		—		7		—
Payable for investments purchased		24		—		—		1,228		550
Total liabilities		300		—		—		1,424		550
Net assets applicable to Variable Life contracts in accumulation period		616,167		12,766		5,540		433,127		115,433
Net assets applicable to seed money		86		—		—		2,232		—
Total net assets	$	616,253	$	12,766	$	5,540	$	435,359	$	115,433
⁽¹⁾ Investment shares		66,984		1,388		589		47,425		12,574
⁽²⁾ Investments, at cost	$	693,664	$	13,324	$	6,674	$	493,998	$	122,487

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			19

Statement of Assets and Liabilities


December 31, 2023 (continued)	Put VT Global Hlth Care, Cl IA		Put VT Global Hlth Care, Cl IB		Put VT Hi Yield, Cl IB		Put VT Intl Eq, Cl IB		Put VT Sus Leaders, Cl IA
Assets
Investments, at fair value^(1),(2)	$	44,251	$	1,404,360	$	251,646	$	162,490	$	12,550,221
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		705		2		—		452		—
Receivable for share redemptions		—		561		162		62		8,909
Total assets		44,956		1,404,923		251,808		163,004		12,559,130

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		560		142		62		8,513
Contract terminations		—		1		20		—		396
Payable for investments purchased		705		2		—		452		—
Total liabilities		705		563		162		514		8,909
Net assets applicable to Variable Life contracts in accumulation period		44,251		1,404,360		251,646		162,386		12,550,221
Net assets applicable to seed money		—		—		—		104		—
Total net assets	$	44,251	$	1,404,360	$	251,646	$	162,490	$	12,550,221
⁽¹⁾ Investment shares		2,588		86,582		45,342		10,641		303,365
⁽²⁾ Investments, at cost	$	41,257	$	1,349,056	$	280,754	$	152,119	$	9,629,943

December 31, 2023 (continued)	Put VT Sus Leaders, Cl IB		Royce Micro-Cap, Invest Cl		Temp Global Bond, Cl 1		Temp Global Bond, Cl 2		Third Ave VST Third Ave Value
Assets
Investments, at fair value^(1),(2)	$	150,338	$	1,977,007	$	27,102	$	203,323	$	2,465,879
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		—		—		39		—
Receivable for share redemptions		51		2,099		—		62		1,861
Total assets		150,389		1,979,106		27,102		203,424		2,467,740

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		51		1,073		—		62		1,246
Contract terminations		—		1,026		—		—		615
Payable for investments purchased		—		—		—		39		—
Total liabilities		51		2,099		—		101		1,861
Net assets applicable to Variable Life contracts in accumulation period		149,945		1,977,007		27,102		203,256		2,465,879
Net assets applicable to seed money		393		—		—		67		—
Total net assets	$	150,338	$	1,977,007	$	27,102	$	203,323	$	2,465,879
⁽¹⁾ Investment shares		3,796		215,595		1,997		15,835		105,968
⁽²⁾ Investments, at cost	$	136,713	$	2,085,456	$	28,203	$	226,443	$	1,750,365

See accompanying notes to financial statements.



20		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Assets and Liabilities


December 31, 2023 (continued)	VanEck VIP Global Gold, Cl S		VP Aggr, Cl 1		VP Aggr, Cl 2		VP Aggr, Cl 4		VP Conserv, Cl 1
Assets
Investments, at fair value^(1),(2)	$	145,126	$	1,669,346	$	26,120,255	$	23,650,778	$	22
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		225		1,651		1,171		102		—
Receivable for share redemptions		43		—		5,076		22,116		—
Total assets		145,394		1,670,997		26,126,502		23,672,996		22

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		43		—		5,076		9,083		—
Contract terminations		—		—		—		13,033		—
Payable for investments purchased		225		1,651		1,171		102		—
Total liabilities		268		1,651		6,247		22,218		—
Net assets applicable to Variable Life contracts in accumulation period		144,958		1,669,346		26,120,128		23,650,651		—
Net assets applicable to seed money		168		—		127		127		22
Total net assets	$	145,126	$	1,669,346	$	26,120,255	$	23,650,778	$	22
⁽¹⁾ Investment shares		17,318		58,800		929,216		840,170		1
⁽²⁾ Investments, at cost	$	147,306	$	1,544,319	$	19,892,885	$	15,111,992	$	20

December 31, 2023 (continued)	VP Conserv, Cl 2		VP Conserv, Cl 4		VP Man Vol Conserv, Cl 1		VP Man Vol Conserv, Cl 2		VP Man Vol Conserv Gro, Cl 1
Assets
Investments, at fair value^(1),(2)	$	583,324	$	431,816	$	22	$	93,993	$	56,064
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		—		—		—		—
Receivable for share redemptions		1,648		182		—		49		—
Total assets		584,972		431,998		22		94,042		56,064

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		285		182		—		49		—
Contract terminations		1,363		—		—		—		—
Payable for investments purchased		—		—		—		—		—
Total liabilities		1,648		182		—		49		—
Net assets applicable to Variable Life contracts in accumulation period		583,216		431,732		—		93,921		56,064
Net assets applicable to seed money		108		84		22		72		—
Total net assets	$	583,324	$	431,816	$	22	$	93,993	$	56,064
⁽¹⁾ Investment shares		37,927		28,095		2		7,372		3,929
⁽²⁾ Investments, at cost	$	584,092	$	385,725	$	20	$	95,818	$	60,174

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			21

Statement of Assets and Liabilities


December 31, 2023 (continued)	VP Man Vol Conserv Gro, Cl 2		VP Man Vol Gro, Cl 1		VP Man Vol Gro, Cl 2		VP Man Vol Mod Gro, Cl 1		VP Man Vol Mod Gro, Cl 2
Assets
Investments, at fair value^(1),(2)	$	136,266	$	944,431	$	2,238,621	$	295,544	$	1,861,237
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		—		—		16,416		322
Receivable for share redemptions		63		—		517		—		499
Total assets		136,329		944,431		2,239,138		311,960		1,862,058

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		63		—		517		—		499
Contract terminations		—		—		—		—		—
Payable for investments purchased		—		—		—		16,416		322
Total liabilities		63		—		517		16,416		821
Net assets applicable to Variable Life contracts in accumulation period		136,215		944,431		2,238,592		295,544		1,861,183
Net assets applicable to seed money		51		—		29		—		54
Total net assets	$	136,266	$	944,431	$	2,238,621	$	295,544	$	1,861,237
⁽¹⁾ Investment shares		9,657		54,340		130,152		17,093		108,781
⁽²⁾ Investments, at cost	$	129,385	$	900,409	$	1,797,400	$	282,698	$	1,602,517

December 31, 2023 (continued)	VP Mod, Cl 1		VP Mod, Cl 2		VP Mod, Cl 4		VP Mod Aggr, Cl 1		VP Mod Aggr, Cl 2
Assets
Investments, at fair value^(1),(2)	$	3,786,147	$	26,124,048	$	33,732,420	$	8,376,897	$	40,433,107
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		86		1,592		3,028		5,123		21,382
Receivable for share redemptions		—		10,641		14,167		—		11,824
Total assets		3,786,233		26,136,281		33,749,615		8,382,020		40,466,313

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		10,107		13,551		—		11,824
Contract terminations		—		534		616		—		—
Payable for investments purchased		86		1,592		3,028		5,123		21,382
Total liabilities		86		12,233		17,195		5,123		33,206
Net assets applicable to Variable Life contracts in accumulation period		3,786,147		26,123,958		33,732,330		8,376,897		40,432,984
Net assets applicable to seed money		—		90		90		—		123
Total net assets	$	3,786,147	$	26,124,048	$	33,732,420	$	8,376,897	$	40,433,107
⁽¹⁾ Investment shares		174,718		1,218,472		1,571,142		337,506		1,646,970
⁽²⁾ Investments, at cost	$	3,681,376	$	20,534,977	$	23,865,163	$	7,859,033	$	31,205,572

See accompanying notes to financial statements.



22		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Assets and Liabilities


December 31, 2023 (continued)	VP Mod Aggr, Cl 4		VP Mod Conserv, Cl 1		VP Mod Conserv, Cl 2		VP Mod Conserv, Cl 4		VP Ptnrs Core Bond, Cl 1
Assets
Investments, at fair value^(1),(2)	$	55,836,994	$	338,632	$	2,193,073	$	2,850,754	$	24,343
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		2,151		—		13		299		—
Receivable for share redemptions		23,241		—		823		1,077		—
Total assets		55,862,386		338,632		2,193,909		2,852,130		24,343

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		21,112		—		823		1,077		—
Contract terminations		2,129		—		—		—		—
Payable for investments purchased		2,151		—		13		299		—
Total liabilities		25,392		—		836		1,376		—
Net assets applicable to Variable Life contracts in accumulation period		55,836,871		338,632		2,192,986		2,850,667		24,343
Net assets applicable to seed money		123		—		87		87		—
Total net assets	$	55,836,994	$	338,632	$	2,193,073	$	2,850,754	$	24,343
⁽¹⁾ Investment shares		2,270,720		18,504		121,164		157,240		2,502
⁽²⁾ Investments, at cost	$	37,196,610	$	314,686	$	2,008,661	$	2,374,913	$	24,804

December 31, 2023 (continued)	VP Ptnrs Core Bond, Cl 2		VP Ptnrs Core Eq, Cl 1		VP Ptnrs Core Eq, Cl 2		VP Ptnrs Core Eq, Cl 3		VP Ptnrs Intl Core Eq, Cl 1
Assets
Investments, at fair value^(1),(2)	$	13,393	$	1,590	$	31,536	$	423,476	$	63,609
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		—		1,125		216		—
Receivable for share redemptions		—		—		—		172		—
Total assets		13,393		1,590		32,661		423,864		63,609

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		—		172		—
Contract terminations		—		—		—		—		—
Payable for investments purchased		—		—		1,125		216		—
Total liabilities		—		—		1,125		388		—
Net assets applicable to Variable Life contracts in accumulation period		13,393		1,546		31,536		423,309		63,609
Net assets applicable to seed money		—		44		—		167		—
Total net assets	$	13,393	$	1,590	$	31,536	$	423,476	$	63,609
⁽¹⁾ Investment shares		1,384		43		875		11,561		6,230
⁽²⁾ Investments, at cost	$	13,600	$	1,336	$	29,021	$	243,326	$	68,510

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			23

Statement of Assets and Liabilities


December 31, 2023 (continued)	VP Ptnrs Intl Core Eq, Cl 2		VP Ptnrs Intl Gro, Cl 1		VP Ptnrs Intl Gro, Cl 2		VP Ptnrs Intl Val, Cl 1		VP Ptnrs Intl Val, Cl 2
Assets
Investments, at fair value^(1),(2)	$	55,681	$	150,089	$	198,015	$	38,952	$	67,130
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		900		—		8		—		—
Receivable for share redemptions		—		—		—		—		—
Total assets		56,581		150,089		198,023		38,952		67,130

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		—		—		—
Contract terminations		—		—		—		—		—
Payable for investments purchased		900		—		8		—		—
Total liabilities		900		—		8		—		—
Net assets applicable to Variable Life contracts in accumulation period		55,681		150,089		198,015		38,952		67,130
Net assets applicable to seed money		—		—		—		—		—
Total net assets	$	55,681	$	150,089	$	198,015	$	38,952	$	67,130
⁽¹⁾ Investment shares		5,513		13,063		17,446		3,880		6,720
⁽²⁾ Investments, at cost	$	55,990	$	134,641	$	203,365	$	35,103	$	64,416

December 31, 2023 (continued)	VP Ptnrs Sm Cap Gro, Cl 1		VP Ptnrs Sm Cap Gro, Cl 2		VP Ptnrs Sm Cap Val, Cl 1		VP Ptnrs Sm Cap Val, Cl 2		VP Ptnrs Sm Cap Val, Cl 3
Assets
Investments, at fair value^(1),(2)	$	57,582	$	28,644	$	10,867	$	6,172	$	659,426
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		—		—		—		30
Receivable for share redemptions		—		—		—		—		251
Total assets		57,582		28,644		10,867		6,172		659,707

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		—		—		251
Contract terminations		—		—		—		—		—
Payable for investments purchased		—		—		—		—		30
Total liabilities		—		—		—		—		281
Net assets applicable to Variable Life contracts in accumulation period		57,582		28,644		10,867		6,172		659,275
Net assets applicable to seed money		—		—		—		—		151
Total net assets	$	57,582	$	28,644	$	10,867	$	6,172	$	659,426
⁽¹⁾ Investment shares		1,983		1,020		298		175		18,435
⁽²⁾ Investments, at cost	$	56,956	$	26,553	$	10,547	$	4,857	$	489,188

See accompanying notes to financial statements.



24		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Assets and Liabilities


December 31, 2023 (continued)	VP US Flex Conserv Gro, Cl 1		VP US Flex Gro, Cl 1		VP US Flex Mod Gro, Cl 1		Wanger Acorn		Wanger Intl
Assets
Investments, at fair value^(1),(2)	$	5,846	$	139,815	$	10,130	$	5,633,902	$	4,275,604
Dividends receivable		—		—		—		—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments		—		672		—		823		—
Receivable for share redemptions		—		—		—		2,405		4,328
Total assets		5,846		140,487		10,130		5,637,130		4,279,932

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee		—		—		—		2,343		1,742
Contract terminations		—		—		—		62		2,586
Payable for investments purchased		—		672		—		823		—
Total liabilities		—		672		—		3,228		4,328
Net assets applicable to Variable Life contracts in accumulation period		5,823		139,815		10,130		5,633,808		4,275,501
Net assets applicable to seed money		23		—		—		94		103
Total net assets	$	5,846	$	139,815	$	10,130	$	5,633,902	$	4,275,604
⁽¹⁾ Investment shares		435		8,489		677		422,648		209,794
⁽²⁾ Investments, at cost	$	5,547	$	128,950	$	9,072	$	8,376,035	$	5,247,533

December 31, 2023 (continued)							WA Var Global Hi Yd Bond, Cl I		WA Var Global Hi Yd Bond, Cl II
Assets
Investments, at fair value^(1),(2)							$	17,530	$	9,308
Dividends receivable								—		—
Accounts receivable from RiverSource Life of NY for contract purchase payments								503		—
Receivable for share redemptions								—		—
Total assets								18,033		9,308

Liabilities
Payable to RiverSource Life of NY for:
Mortality and expense risk fee								—		—
Contract terminations								—		—
Payable for investments purchased								503		—
Total liabilities								503		—
Net assets applicable to Variable Life contracts in accumulation period								17,530		9,308
Net assets applicable to seed money								—		—
Total net assets							$	17,530	$	9,308
⁽¹⁾ Investment shares								2,912		1,487
⁽²⁾ Investments, at cost							$	18,915	$	10,678

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			25

Statement of Operations


Year ended December 31, 2023	AB VPS Dyn Asset Alloc, Cl B			AB VPS Intl Val, Cl B			AB VPS Lg Cap Gro, Cl A			AB VPS Lg Cap Gro, Cl B			AB VPS Relative Val, Cl B
Investment income
Dividend income	$	3		$	18,506		$	—		$	—		$	33,407
Variable account expenses		1			12,467			—			8,313			11,380
Investment income (loss) — net		2			6,039			—			(8,313	)		22,027

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		2			333,601			10,874			180,501			434,987
Cost of investments sold		3			335,069			11,581			172,728			455,922
Net realized gain (loss) on sales of investments		(1	)		(1,468	)		(707	)		7,773			(20,935	)
Distributions from capital gains		—			—			17,653			181,316			211,019
Net change in unrealized appreciation (depreciation) of investments		55			336,369			60,499			504,944			54,176
Net gain (loss) on investments		54			334,901			77,445			694,033			244,260
Net increase (decrease) in net assets resulting from operations	$	56		$	340,940		$	77,445		$	685,720		$	266,287

Year ended December 31, 2023 (continued)	Allspg VT Index Asset Alloc, Cl 2			Allspg VT Intl Eq, Cl 2			Allspg VT Opp, Cl 1			Allspg VT Opp, Cl 2			Allspg VT Sm Cap Gro, Cl 1
Investment income
Dividend income	$	4,860		$	14,343		$	—		$	—		$	—
Variable account expenses		2,073			6,236			—			5,014			—
Investment income (loss) — net		2,787			8,107			—			(5,014	)		—

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		70,863			119,300			2,410			168,042			4,525
Cost of investments sold		79,524			178,154			2,669			177,391			5,682
Net realized gain (loss) on sales of investments		(8,661	)		(58,854	)		(259	)		(9,349	)		(1,157	)
Distributions from capital gains		15,863			—			1,269			108,986			—
Net change in unrealized appreciation (depreciation) of investments		66,871			186,585			2,659			201,628			11,188
Net gain (loss) on investments		74,073			127,731			3,669			301,265			10,031
Net increase (decrease) in net assets resulting from operations	$	76,860		$	135,838		$	3,669		$	296,251		$	10,031

Year ended December 31, 2023 (continued)	Allspg VT Sm Cap Gro, Cl 2			ALPS Alerian Engy Infr, Class I			ALPS Alerian Engy Infr, Class III			AC VP Intl, Cl I			AC VP Intl, Cl II
Investment income
Dividend income	$	—		$	1,626		$	14,863		$	9,761		$	9,053
Variable account expenses		3,950			—			3,035			4,822			2,976
Investment income (loss) — net		(3,950	)		1,626			11,828			4,939			6,077

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		110,551			761			117,601			63,271			74,787
Cost of investments sold		141,202			734			94,313			58,948			84,410
Net realized gain (loss) on sales of investments		(30,651	)		27			23,288			4,323			(9,623	)
Distributions from capital gains		—			511			5,324			—			—
Net change in unrealized appreciation (depreciation) of investments		82,993			2,293			26,009			68,645			88,007
Net gain (loss) on investments		52,342			2,831			54,621			72,968			78,384
Net increase (decrease) in net assets resulting from operations	$	48,392		$	4,457		$	66,449		$	77,907		$	84,461

See accompanying notes to financial statements.



26		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Operations


Year ended December 31, 2023 (continued)	AC VP Val, Cl I			AC VP Val, Cl II			BlackRock Global Alloc, Cl I			BlackRock Global Alloc, Cl III			Calvert VP EAFE Intl Index, Cl F
Investment income
Dividend income	$	93,312		$	51,853		$	3,765		$	12,457		$	55
Variable account expenses		26,411			9,104			—			2,372			—
Investment income (loss) — net		66,901			42,749			3,765			10,085			55

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		400,707			487,242			38,216			103,390			—
Cost of investments sold		304,538			445,268			41,702			117,869			—
Net realized gain (loss) on sales of investments		96,169			41,974			(3,486	)		(14,479	)		—
Distributions from capital gains		307,231			189,836			—			—			—
Net change in unrealized appreciation (depreciation) of investments		(150,373	)		(88,352	)		18,992			57,522			144
Net gain (loss) on investments		253,027			143,458			15,506			43,043			144
Net increase (decrease) in net assets resulting from operations	$	319,928		$	186,207		$	19,271		$	53,128		$	199

Year ended December 31, 2023 (continued)	Calvert VP EAFE Intl Index, Cl I			Calvert VP Nasdaq 100 Index, Cl F			Calvert VP Nasdaq 100 Index, Cl I			Calv VP Russ 2000 Sm Cap Ind, Cl F			Calv VP Russ 2000 Sm Cap Ind, Cl I
Investment income
Dividend income	$	1,684		$	56		$	122		$	3		$	77
Variable account expenses		—			—			—			—			—
Investment income (loss) — net		1,684			56			122			3			77

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		2,625			497			1,448			—			655
Cost of investments sold		2,463			486			1,386			—			686
Net realized gain (loss) on sales of investments		162			11			62			—			(31	)
Distributions from capital gains		—			—			—			—			5
Net change in unrealized appreciation (depreciation) of investments		7,926			2,617			9,758			49			1,880
Net gain (loss) on investments		8,088			2,628			9,820			49			1,854
Net increase (decrease) in net assets resulting from operations	$	9,772		$	2,684		$	9,942		$	52		$	1,931

Year ended December 31, 2023 (continued)	Calvert VP SRI Bal, Cl I			Col VP Bal, Cl 1			Col VP Bal, Cl 3			Col VP Commodity Strategy, Cl 1			Col VP Commodity Strategy, Cl 2
Investment income
Dividend income	$	41,486		$	—		$	—		$	14,935		$	8,006
Variable account expenses		12,697			—			123,137			—			—
Investment income (loss) — net		28,789			—			(123,137	)		14,935			8,006

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		160,770			6,723			1,391,344			22,310			1,090
Cost of investments sold		169,702			6,826			693,697			27,898			1,277
Net realized gain (loss) on sales of investments		(8,932	)		(103	)		697,647			(5,588	)		(187	)
Distributions from capital gains		9,938			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		367,010			247,787			2,387,268			(13,443	)		(10,538	)
Net gain (loss) on investments		368,016			247,684			3,084,915			(19,031	)		(10,725	)
Net increase (decrease) in net assets resulting from operations	$	396,805		$	247,684		$	2,961,778		$	(4,096	)	$	(2,719	)

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			27

Statement of Operations


Year ended December 31, 2023 (continued)	Col VP Contrarian Core, Cl 1			Col VP Contrarian Core, Cl 2			Col VP Disciplined Core, Cl 1			Col VP Disciplined Core, Cl 2			Col VP Disciplined Core, Cl 3
Investment income
Dividend income	$	—		$	—		$	—		$	—		$	—
Variable account expenses		—			—			—			—			219,617
Investment income (loss) — net		—			—			—			—			(219,617	)

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		10,879			9,456			6,600			35,424			2,660,186
Cost of investments sold		10,155			6,630			6,506			22,437			838,932
Net realized gain (loss) on sales of investments		724			2,826			94			12,987			1,821,254
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		61,611			42,445			28,025			75,399			3,975,337
Net gain (loss) on investments		62,335			45,271			28,119			88,386			5,796,591
Net increase (decrease) in net assets resulting from operations	$	62,335		$	45,271		$	28,119		$	88,386		$	5,576,974

Year ended December 31, 2023 (continued)	Col VP Divd Opp, Cl 1			Col VP Divd Opp, Cl 2			Col VP Divd Opp, Cl 3			Col VP Emerg Mkts Bond, Cl 1			Col VP Emerg Mkts Bond, Cl 2
Investment income
Dividend income	$	—		$	—		$	—		$	1,445		$	842
Variable account expenses		—			—			66,945			—			—
Investment income (loss) — net		—			—			(66,945	)		1,445			842

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		58,361			26,845			1,275,962			780			7,166
Cost of investments sold		57,125			24,108			711,380			815			8,808
Net realized gain (loss) on sales of investments		1,236			2,737			564,582			(35	)		(1,642	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		3,670			5,857			(2,724	)		1,311			2,301
Net gain (loss) on investments		4,906			8,594			561,858			1,276			659
Net increase (decrease) in net assets resulting from operations	$	4,906		$	8,594		$	494,913		$	2,721		$	1,501

Year ended December 31, 2023 (continued)	Col VP Emer Mkts, Cl 1			Col VP Emer Mkts, Cl 2			Col VP Emer Mkts, Cl 3			Col VP Global Strategic Inc, Cl 2			Col VP Global Strategic Inc, Cl 3
Investment income
Dividend income	$	203		$	—		$	—		$	2,584		$	38,983
Variable account expenses		—			—			10,211			—			6,453
Investment income (loss) — net		203			—			(10,211	)		2,584			32,530

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		8,547			19,292			265,353			4,091			125,153
Cost of investments sold		12,063			30,843			421,953			4,815			157,249
Net realized gain (loss) on sales of investments		(3,516	)		(11,551	)		(156,600	)		(724	)		(32,096	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		20,741			40,132			323,906			5,814			107,697
Net gain (loss) on investments		17,225			28,581			167,306			5,090			75,601
Net increase (decrease) in net assets resulting from operations	$	17,428		$	28,581		$	157,095		$	7,674		$	108,131

See accompanying notes to financial statements.



28		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Operations


Year ended December 31, 2023 (continued)	Col VP Govt Money Mkt, Cl 1			Col VP Govt Money Mkt, Cl 2			Col VP Govt Money Mkt, Cl 3			Col VP Hi Yield Bond, Cl 1			Col VP Hi Yield Bond, Cl 2
Investment income
Dividend income	$	9,588		$	22,177		$	118,403		$	4,524		$	15,319
Variable account expenses		—			—			13,692			—			—
Investment income (loss) — net		9,588			22,177			104,711			4,524			15,319

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		347,022			253,700			575,503			6,328			18,455
Cost of investments sold		347,022			253,700			575,502			6,692			20,726
Net realized gain (loss) on sales of investments		—			—			1			(364	)		(2,271	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		—			—			(1	)		7,030			20,221
Net gain (loss) on investments		—			—			—			6,666			17,950
Net increase (decrease) in net assets resulting from operations	$	9,588		$	22,177		$	104,711		$	11,190		$	33,269

Year ended December 31, 2023 (continued)	Col VP Hi Yield Bond, Cl 3			Col VP Inc Opp, Cl 1			Col VP Inc Opp, Cl 2			Col VP Inc Opp, Cl 3			Col VP Inter Bond, Cl 1
Investment income
Dividend income	$	135,922		$	1,027		$	3,779		$	52,050		$	1,940
Variable account expenses		13,370			—			—			5,580			—
Investment income (loss) — net		122,552			1,027			3,779			46,470			1,940

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		228,749			607			2,686			157,735			7,378
Cost of investments sold		259,075			703			2,969			195,032			8,713
Net realized gain (loss) on sales of investments		(30,326	)		(96	)		(283	)		(37,297	)		(1,335	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		182,268			1,287			3,746			98,404			3,600
Net gain (loss) on investments		151,942			1,191			3,463			61,107			2,265
Net increase (decrease) in net assets resulting from operations	$	274,494		$	2,218		$	7,242		$	107,577		$	4,205

Year ended December 31, 2023 (continued)	Col VP Inter Bond, Cl 2			Col VP Inter Bond, Cl 3			Col VP Lg Cap Gro, Cl 1			Col VP Lg Cap Gro, Cl 2			Col VP Lg Cap Gro, Cl 3
Investment income
Dividend income	$	1,205		$	118,149		$	—		$	—		$	—
Variable account expenses		—			32,451			—			—			17,012
Investment income (loss) — net		1,205			85,698			—			—			(17,012	)

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		12,080			628,371			42,725			3,950			442,228
Cost of investments sold		14,357			783,118			42,664			3,201			206,856
Net realized gain (loss) on sales of investments		(2,277	)		(154,747	)		61			749			235,372
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		3,786			366,259			417,351			133,359			826,201
Net gain (loss) on investments		1,509			211,512			417,412			134,108			1,061,573
Net increase (decrease) in net assets resulting from operations	$	2,714		$	297,210		$	417,412		$	134,108		$	1,044,561

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			29

Statement of Operations


Year ended December 31, 2023 (continued)	Col VP Lg Cap Index, Cl 1			Col VP Lg Cap Index, Cl 3			Col VP Limited Duration Cr, Cl 1			Col VP Limited Duration Cr, Cl 2		Col VP Long Govt/ Cr Bond, Cl 1
Investment income
Dividend income	$	—		$	—		$	664		$	25,957	$	335
Variable account expenses		—			63,052			—			4,475		—
Investment income (loss) — net		—			(63,052	)		664			21,482		335

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		283,508			1,071,965			8,231			946,346		2,754
Cost of investments sold		261,534			547,204			8,241			919,098		3,188
Net realized gain (loss) on sales of investments		21,974			524,761			(10	)		27,248		(434	)
Distributions from capital gains		—			—			—			—		—
Net change in unrealized appreciation (depreciation) of investments		803,456			2,442,787			646			16,001		800
Net gain (loss) on investments		825,430			2,967,548			636			43,249		366
Net increase (decrease) in net assets resulting from operations	$	825,430		$	2,904,496		$	1,300		$	64,731	$	701

Year ended December 31, 2023 (continued)	Col VP Long Govt/Cr Bond, Cl 2			Col VP Overseas Core, Cl 1			Col VP Overseas Core, Cl 2			Col VP Overseas Core, Cl 3		Col VP Select Lg Cap Val, Cl 1
Investment income
Dividend income	$	254		$	3,348		$	2,866		$	80,901	$	—
Variable account expenses		—			—			—			36,959		—
Investment income (loss) — net		254			3,348			2,866			43,942		—

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		23			5,442			20,116			429,509		15,952
Cost of investments sold		31			5,702			21,516			394,593		15,848
Net realized gain (loss) on sales of investments		(8	)		(260	)		(1,400	)		34,916		104
Distributions from capital gains		—			—			—			—		—
Net change in unrealized appreciation (depreciation) of investments		297			25,043			22,356			531,091		35,494
Net gain (loss) on investments		289			24,783			20,956			566,007		35,598
Net increase (decrease) in net assets resulting from operations	$	543		$	28,131		$	23,822		$	609,949	$	35,598

Year ended December 31, 2023 (continued)	Col VP Select Lg Cap Val, Cl 2			Col VP Select Lg Cap Val, Cl 3			Col VP Select Mid Cap Gro, Cl 1			Col VP Select Mid Cap Gro, Cl 2		Col VP Select Mid Cap Gro, Cl 3
Investment income
Dividend income	$	—		$	—		$	—		$	—	$	—
Variable account expenses		—			4,751			—			—		4,814
Investment income (loss) — net		—			(4,751	)		—			—		(4,814	)

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		16,338			137,034			4,922			1,362		113,808
Cost of investments sold		12,728			101,358			4,477			1,014		86,289
Net realized gain (loss) on sales of investments		3,610			35,676			445			348		27,519
Distributions from capital gains		—			—			—			—		—
Net change in unrealized appreciation (depreciation) of investments		3,539			11,520			55,654			17,801		177,538
Net gain (loss) on investments		7,149			47,196			56,099			18,149		205,057
Net increase (decrease) in net assets resulting from operations	$	7,149		$	42,445		$	56,099		$	18,149	$	200,243

See accompanying notes to financial statements.



30		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Operations


Year ended December 31, 2023 (continued)	Col VP Select Mid Cap Val, Cl 1			Col VP Select Mid Cap Val, Cl 2			Col VP Select Mid Cap Val, Cl 3			Col VP Select Sm Cap Val, Cl 1			Col VP Select Sm Cap Val, Cl 2
Investment income
Dividend income	$	—		$	—		$	—		$	—		$	—
Variable account expenses		—			—			3,561			—			—
Investment income (loss) — net		—			—			(3,561	)		—			—

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		6,814			6,155			98,067			3,960			5,371
Cost of investments sold		6,581			4,579			68,787			3,801			4,480
Net realized gain (loss) on sales of investments		233			1,576			29,280			159			891
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		27,043			12,945			53,322			9,399			15,929
Net gain (loss) on investments		27,276			14,521			82,602			9,558			16,820
Net increase (decrease) in net assets resulting from operations	$	27,276		$	14,521		$	79,041		$	9,558		$	16,820

Year ended December 31, 2023 (continued)	Col VP Select Sm Cap Val, Cl 3			Col VP Sel Gbl Tech, Cl 1			Col VP Sel Gbl Tech, Cl 2			Col VP Strategic Inc, Cl 1			Col VP Strategic Inc, Cl 2
Investment income
Dividend income	$	—		$	—		$	—		$	4,113		$	4,724
Variable account expenses		5,734			—			—			—			—
Investment income (loss) — net		(5,734	)		—			—			4,113			4,724

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		151,807			13,780			140			6,867			46,339
Cost of investments sold		101,935			12,601			135			7,505			51,670
Net realized gain (loss) on sales of investments		49,872			1,179			5			(638	)		(5,331	)
Distributions from capital gains		—			4,353			1,863			—			—
Net change in unrealized appreciation (depreciation) of investments		81,005			35,526			5,796			7,903			14,182
Net gain (loss) on investments		130,877			41,058			7,664			7,265			8,851
Net increase (decrease) in net assets resulting from operations	$	125,143		$	41,058		$	7,664		$	11,378		$	13,575

Year ended December 31, 2023 (continued)	Col VP US Govt Mtge, Cl 1			Col VP US Govt Mtge, Cl 2			Col VP US Govt Mtge, Cl 3			CS Commodity Return, Cl 1			CTIVP AC Div Bond, Cl 1
Investment income
Dividend income	$	476		$	494		$	30,450		$	95,071		$	1,010
Variable account expenses		—			—			6,660			2,395			—
Investment income (loss) — net		476			494			23,790			92,676			1,010

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		1,882			2,143			130,848			95,353			4,678
Cost of investments sold		2,078			2,430			156,107			124,333			5,454
Net realized gain (loss) on sales of investments		(196	)		(287	)		(25,259	)		(28,980	)		(776	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		565			509			56,529			(111,889	)		1,392
Net gain (loss) on investments		369			222			31,270			(140,869	)		616
Net increase (decrease) in net assets resulting from operations	$	845		$	716		$	55,060		$	(48,193	)	$	1,626

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			31

Statement of Operations


Year ended December 31, 2023 (continued)	CTIVP AC Div Bond, Cl 2			CTIVP BR Gl Infl Prot Sec, Cl 1			CTIVP BR Gl Infl Prot Sec, Cl 2			CTIVP BR Gl Infl Prot Sec, Cl 3			CTIVP CenterSquare Real Est, Cl 1
Investment income
Dividend income	$	578		$	5,767		$	1,393		$	47,979		$	1,142
Variable account expenses		—			—			—			2,872			—
Investment income (loss) — net		578			5,767			1,393			45,107			1,142

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		2,520			31,930			5,256			99,075			1,457
Cost of investments sold		3,028			40,748			6,168			126,143			1,774
Net realized gain (loss) on sales of investments		(508	)		(8,818	)		(912	)		(27,068	)		(317	)
Distributions from capital gains		—			—			—			—			3,747
Net change in unrealized appreciation (depreciation) of investments		940			4,592			250			1,195			2,690
Net gain (loss) on investments		432			(4,226	)		(662	)		(25,873	)		6,120
Net increase (decrease) in net assets resulting from operations	$	1,010		$	1,541		$	731		$	19,234		$	7,262

Year ended December 31, 2023 (continued)	CTIVP CenterSquare Real Est, Cl 2			CTIVP MFS Val, Cl 1			CTIVP MFS Val, Cl 2			CTIVP MS Adv, Cl 1			CTIVP MS Adv, Cl 2
Investment income
Dividend income	$	3,580		$	—		$	—		$	—		$	—
Variable account expenses		—			—			—			—			—
Investment income (loss) — net		3,580			—			—			—			—

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		17,719			14,969			2,677			3,975			9,411
Cost of investments sold		24,156			13,873			2,013			4,245			11,117
Net realized gain (loss) on sales of investments		(6,437	)		1,096			664			(270	)		(1,706	)
Distributions from capital gains		13,800			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		14,657			14,027			16,912			32,902			17,531
Net gain (loss) on investments		22,020			15,123			17,576			32,632			15,825
Net increase (decrease) in net assets resulting from operations	$	25,600		$	15,123		$	17,576		$	32,632		$	15,825

Year ended December 31, 2023 (continued)	CTIVP Prin Blue Chip Gro, Cl 1			CTIVP Prin Blue Chip Gro, Cl 2			CTIVP T Rowe Price LgCap Val, Cl 1			CTIVP T Rowe Price LgCap Val, Cl 2			CTIVP TCW Core Plus Bond, Cl 1
Investment income
Dividend income	$	—		$	—		$	—		$	—		$	1,470
Variable account expenses		—			—			—			—			—
Investment income (loss) — net		—			—			—			—			1,470

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		1,245			2,056			5,840			3,304			2,922
Cost of investments sold		1,287			1,369			5,662			2,589			3,417
Net realized gain (loss) on sales of investments		(42	)		687			178			715			(495	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		31,490			20,747			14,472			10,508			3,668
Net gain (loss) on investments		31,448			21,434			14,650			11,223			3,173
Net increase (decrease) in net assets resulting from operations	$	31,448		$	21,434		$	14,650		$	11,223		$	4,643

See accompanying notes to financial statements.



32		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Operations


Year ended December 31, 2023 (continued)	CTIVP TCW Core Plus Bond, Cl 2			CTIVP Vty Sycamore Estb Val, Cl 1			CTIVP Vty Sycamore Estb Val, Cl 2			CTIVP Vty Sycamore Estb Val, Cl 3			CTIVP Westfield Mid Cap Gro, Cl 1
Investment income
Dividend income	$	497		$	—		$	—		$	—		$	—
Variable account expenses		—			—			—			5,955			—
Investment income (loss) — net		497			—			—			(5,955	)		—

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		2,012			54,800			15,609			111,797			1,381
Cost of investments sold		2,343			52,562			10,368			74,305			1,345
Net realized gain (loss) on sales of investments		(331	)		2,238			5,241			37,492			36
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		1,913			43,172			41,414			76,460			15,364
Net gain (loss) on investments		1,582			45,410			46,655			113,952			15,400
Net increase (decrease) in net assets resulting from operations	$	2,079		$	45,410		$	46,655		$	107,997		$	15,400

Year ended December 31, 2023 (continued)	CTIVP Westfield Mid Cap Gro, Cl 2			Del Ivy VIP Asset Strategy, Cl II			DWS Alt Asset Alloc VIP, Cl A			DWS Alt Asset Alloc VIP, Cl B			EV VT Floating-Rate Inc, Init Cl
Investment income
Dividend income	$	—		$	1,116		$	999		$	16,022		$	111,259
Variable account expenses		—			224			—			271			7,721
Investment income (loss) — net		—			892			999			15,751			103,538

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		2,265			18,062			1,786			23,268			101,073
Cost of investments sold		2,138			20,922			1,794			24,461			107,060
Net realized gain (loss) on sales of investments		127			(2,860	)		(8	)		(1,193	)		(5,987	)
Distributions from capital gains		—			—			133			2,271			—
Net change in unrealized appreciation (depreciation) of investments		13,772			9,146			191			(3,119	)		39,141
Net gain (loss) on investments		13,899			6,286			316			(2,041	)		33,154
Net increase (decrease) in net assets resulting from operations	$	13,899		$	7,178		$	1,315		$	13,710		$	136,692

Year ended December 31, 2023 (continued)	Fid VIP Contrafund, Init Cl			Fid VIP Contrafund, Serv Cl 2			Fid VIP Gro & Inc, Serv Cl			Fid VIP Gro & Inc, Serv Cl 2			Fid VIP Mid Cap, Init Cl
Investment income
Dividend income	$	2,989		$	13,928		$	68,453		$	31,559		$	2,423
Variable account expenses		—			26,792			28,013			8,448			—
Investment income (loss) — net		2,989			(12,864	)		40,440			23,111			2,423

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		82,245			739,499			647,011			320,981			36,840
Cost of investments sold		77,215			615,799			453,071			258,838			38,674
Net realized gain (loss) on sales of investments		5,030			123,700			193,940			62,143			(1,834	)
Distributions from capital gains		20,567			196,205			165,318			82,876			10,949
Net change in unrealized appreciation (depreciation) of investments		131,050			1,188,867			328,274			181,436			42,561
Net gain (loss) on investments		156,647			1,508,772			687,532			326,455			51,676
Net increase (decrease) in net assets resulting from operations	$	159,636		$	1,495,908		$	727,972		$	349,566		$	54,099

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			33

Statement of Operations


Year ended December 31, 2023 (continued)	Fid VIP Mid Cap, Serv Cl			Fid VIP Mid Cap, Serv Cl 2			Fid VIP Overseas, Serv Cl			Fid VIP Overseas, Serv Cl 2			Fid VIP Strategic Inc, Init Cl
Investment income
Dividend income	$	27,620		$	20,325		$	13,137		$	9,249		$	15,158
Variable account expenses		37,171			20,139			9,617			4,419			—
Investment income (loss) — net		(9,551	)		186			3,520			4,830			15,158

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		578,374			773,183			133,547			62,336			70,621
Cost of investments sold		562,296			809,104			112,010			55,523			73,705
Net realized gain (loss) on sales of investments		16,078			(35,921	)		21,537			6,813			(3,084	)
Distributions from capital gains		150,031			151,643			3,681			3,099			—
Net change in unrealized appreciation (depreciation) of investments		574,434			592,328			218,598			181,933			14,517
Net gain (loss) on investments		740,543			708,050			243,816			191,845			11,433
Net increase (decrease) in net assets resulting from operations	$	730,992		$	708,236		$	247,336		$	196,675		$	26,591

Year ended December 31, 2023 (continued)	Fid VIP Strategic Inc, Serv Cl 2			Frank Global Real Est, Cl 2			Frank Inc, Cl 1			Frank Inc, Cl 2			Frank Mutual Shares, Cl 1
Investment income
Dividend income	$	977		$	57,370		$	1,597		$	20,840		$	395
Variable account expenses		—			9,907			—			2,290			—
Investment income (loss) — net		977			47,463			1,597			18,550			395

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		514			274,852			1,768			28,848			973
Cost of investments sold		562			346,508			1,890			31,303			967
Net realized gain (loss) on sales of investments		(48	)		(71,656	)		(122	)		(2,455	)		6
Distributions from capital gains		—			—			1,839			25,265			1,582
Net change in unrealized appreciation (depreciation) of investments		973			226,762			(699	)		(9,481	)		877
Net gain (loss) on investments		925			155,106			1,018			13,329			2,465
Net increase (decrease) in net assets resulting from operations	$	1,902		$	202,569		$	2,615		$	31,879		$	2,860

Year ended December 31, 2023 (continued)	Frank Mutual Shares, Cl 2			Frank Sm Cap Val, Cl 1			Frank Sm Cap Val, Cl 2			GS VIT Mid Cap Val, Inst			GS VIT Multi-Strategy Alt, Advisor
Investment income
Dividend income	$	29,920		$	1,109		$	13,774		$	58,594		$	2,236
Variable account expenses		7,372			—			12,979			30,859			183
Investment income (loss) — net		22,548			1,109			795			27,735			2,053

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		284,056			7,881			287,322			693,043			11,702
Cost of investments sold		335,513			8,789			351,279			748,136			12,012
Net realized gain (loss) on sales of investments		(51,457	)		(908	)		(63,957	)		(55,093	)		(310	)
Distributions from capital gains		137,713			8,014			149,322			144,316			—
Net change in unrealized appreciation (depreciation) of investments		90,748			13,057			226,179			484,799			939
Net gain (loss) on investments		177,004			20,163			311,544			574,022			629
Net increase (decrease) in net assets resulting from operations	$	199,552		$	21,272		$	312,339		$	601,757		$	2,682

See accompanying notes to financial statements.



34		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Operations


Year ended December 31, 2023 (continued)	GS VIT Sm Cap Eq Insights, Inst			GS VIT U.S. Eq Insights, Inst			Invesco VI Am Fran, Ser I			Invesco VI Am Fran, Ser II			Invesco VI Bal Risk Alloc, Ser I
Investment income
Dividend income	$	5,185		$	18,604		$	—		$	—		$	—
Variable account expenses		3,298			13,547			3,729			3,843			—
Investment income (loss) — net		1,887			5,057			(3,729	)		(3,843	)		—

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		24,877			409,322			80,807			176,049			902
Cost of investments sold		27,300			390,005			83,609			206,095			1,065
Net realized gain (loss) on sales of investments		(2,423	)		19,317			(2,802	)		(30,046	)		(163	)
Distributions from capital gains		—			—			12,469			22,543			—
Net change in unrealized appreciation (depreciation) of investments		86,830			534,488			186,516			305,445			1,765
Net gain (loss) on investments		84,407			553,805			196,183			297,942			1,602
Net increase (decrease) in net assets resulting from operations	$	86,294		$	558,862		$	192,454		$	294,099		$	1,602

Year ended December 31, 2023 (continued)	Invesco VI Bal Risk Alloc, Ser II			Invesco VI Comstock, Ser II			Invesco VI Core Eq, Ser I			Invesco VI Dis Mid Cap Gro, Ser I			Invesco VI Div Divd, Ser I
Investment income
Dividend income	$	—		$	5,894		$	71,104		$	—		$	22,351
Variable account expenses		1,097			2,593			82,628			4,368			5,306
Investment income (loss) — net		(1,097	)		3,301			(11,524	)		(4,368	)		17,045

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		102,730			69,668			715,276			37,371			208,626
Cost of investments sold		127,604			61,844			737,067			46,678			215,129
Net realized gain (loss) on sales of investments		(24,874	)		7,824			(21,791	)		(9,307	)		(6,503	)
Distributions from capital gains		—			42,448			229,456			—			92,049
Net change in unrealized appreciation (depreciation) of investments		40,812			(12,201	)		1,743,334			107,276			(11,058	)
Net gain (loss) on investments		15,938			38,071			1,950,999			97,969			74,488
Net increase (decrease) in net assets resulting from operations	$	14,841		$	41,372		$	1,939,475		$	93,601		$	91,533

Year ended December 31, 2023 (continued)	Invesco VI EQV Intl Eq, Ser II			Invesco VI Global, Ser I			Invesco VI Global, Ser II			Invesco VI Gbl Strat Inc, Ser I			Invesco VI Gbl Strat Inc, Ser II
Investment income
Dividend income	$	—		$	941		$	—		$	—		$	—
Variable account expenses		5,609			—			7,022			—			7,606
Investment income (loss) — net		(5,609	)		941			(7,022	)		—			(7,606	)

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		129,501			14,831			281,630			1,921			147,616
Cost of investments sold		139,797			15,858			312,502			1,957			175,275
Net realized gain (loss) on sales of investments		(10,296	)		(1,027	)		(30,872	)		(36	)		(27,659	)
Distributions from capital gains		803			47,600			198,454			—			—
Net change in unrealized appreciation (depreciation) of investments		182,401			50,822			309,233			2,186			157,074
Net gain (loss) on investments		172,908			97,395			476,815			2,150			129,415
Net increase (decrease) in net assets resulting from operations	$	167,299		$	98,336		$	469,793		$	2,150		$	121,809

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			35

Statement of Operations


Year ended December 31, 2023 (continued)	Invesco VI Mn St Sm Cap, Ser I			Invesco VI Mn St Sm Cap, Ser II			Invesco VI Tech, Ser I			Invesco VI Tech, Ser II			Janus Henderson VIT Bal, Inst
Investment income
Dividend income	$	2,553		$	15,450		$	—		$	—		$	14,135
Variable account expenses		—			5,619			5,103			—			—
Investment income (loss) — net		2,553			9,831			(5,103	)		—			14,135

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		4,567			178,211			129,014			—			20,665
Cost of investments sold		5,044			183,595			159,061			—			20,742
Net realized gain (loss) on sales of investments		(477	)		(5,384	)		(30,047	)		—			(77	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		34,793			265,462			403,317			633			77,226
Net gain (loss) on investments		34,316			260,078			373,270			633			77,149
Net increase (decrease) in net assets resulting from operations	$	36,869		$	269,909		$	368,167		$	633		$	91,284

Year ended December 31, 2023 (continued)	Janus Henderson VIT Bal, Serv			Janus Henderson VIT Enter, Serv			Janus Henderson VIT Flex Bd, Inst			Janus Henderson VIT Flex Bd, Serv			Janus Hend VIT Gbl Tech Innov, Srv
Investment income
Dividend income	$	1,078		$	696		$	2,602		$	790		$	—
Variable account expenses		—			4,032			—			—			10,739
Investment income (loss) — net		1,078			(3,336	)		2,602			790			(10,739	)

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		21,817			42,892			1,745			8,053			349,779
Cost of investments sold		20,373			39,024			1,841			8,690			310,982
Net realized gain (loss) on sales of investments		1,444			3,868			(96	)		(637	)		38,797
Distributions from capital gains		—			57,592			—			—			—
Net change in unrealized appreciation (depreciation) of investments		7,114			61,242			1,842			693			808,002
Net gain (loss) on investments		8,558			122,702			1,746			56			846,799
Net increase (decrease) in net assets resulting from operations	$	9,636		$	119,366		$	4,348		$	846		$	836,060

Year ended December 31, 2023 (continued)	Janus Henderson VIT Overseas, Serv			Janus Henderson VIT Res, Inst			Janus Henderson VIT Res, Serv			Lazard Ret Global Dyn MA, Inv			Lazard Ret Global Dyn MA, Serv
Investment income
Dividend income	$	25,513		$	61		$	327		$	—		$	—
Variable account expenses		10,208			—			2,996			—			89
Investment income (loss) — net		15,305			61			(2,669	)		—			(89	)

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		187,388			692			78,012			1,043			1,857
Cost of investments sold		165,962			715			74,666			1,126			2,051
Net realized gain (loss) on sales of investments		21,426			(23	)		3,346			(83	)		(194	)
Distributions from capital gains		—			—			—			508			908
Net change in unrealized appreciation (depreciation) of investments		132,311			14,764			184,947			383			1,005
Net gain (loss) on investments		153,737			14,741			188,293			808			1,719
Net increase (decrease) in net assets resulting from operations	$	169,042		$	14,802		$	185,624		$	808		$	1,630

See accompanying notes to financial statements.



36		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Operations


Year ended December 31, 2023 (continued)	MFS Mass Inv Gro Stock, Serv Cl			MFS New Dis, Serv Cl			MFS Utilities, Init Cl			MFS Utilities, Serv Cl			MS VIF Dis, Cl I
Investment income
Dividend income	$	1,393		$	—		$	2,214		$	36,342		$	—
Variable account expenses		16,010			9,421			—			4,994			—
Investment income (loss) — net		(14,617	)		(9,421	)		2,214			31,348			—

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		381,996			202,513			2,149			142,495			12,756
Cost of investments sold		373,220			321,978			2,210			139,766			20,480
Net realized gain (loss) on sales of investments		8,776			(119,465	)		(61	)		2,729			(7,724	)
Distributions from capital gains		150,573			—			3,426			60,958			—
Net change in unrealized appreciation (depreciation) of investments		447,821			374,087			(6,195	)		(128,849	)		95,116
Net gain (loss) on investments		607,170			254,622			(2,830	)		(65,162	)		87,392
Net increase (decrease) in net assets resulting from operations	$	592,553		$	245,201		$	(616	)	$	(33,814	)	$	87,392

Year ended December 31, 2023 (continued)	MS VIF Dis, Cl II			MS VIF Global Real Est, Cl II			NB AMT Sus Eq, Cl I			NB AMT Sus Eq, Cl S			NB AMT US Eq Index PW Strat, Cl S
Investment income
Dividend income	$	—		$	5,865		$	87		$	32		$	—
Variable account expenses		3,308			1,541			—			—			67
Investment income (loss) — net		(3,308	)		4,324			87			32			(67	)

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		109,171			18,215			200			764			6,230
Cost of investments sold		298,320			24,343			198			805			6,881
Net realized gain (loss) on sales of investments		(189,149	)		(6,128	)		2			(41	)		(651	)
Distributions from capital gains		—			—			412			668			—
Net change in unrealized appreciation (depreciation) of investments		430,216			31,645			4,720			8,967			4,625
Net gain (loss) on investments		241,067			25,517			5,134			9,594			3,974
Net increase (decrease) in net assets resulting from operations	$	237,759		$	29,841		$	5,221		$	9,626		$	3,907

Year ended December 31, 2023 (continued)	PIMCO VIT All Asset, Advisor Cl			PIMCO VIT All Asset, Inst Cl			PIMCO VIT Glb Man As Alloc, Adv Cl			PIMCO VIT Tot Return, Advisor Cl			PIMCO VIT Tot Return, Inst Cl
Investment income
Dividend income	$	17,259		$	321		$	115		$	14,104		$	3,082
Variable account expenses		3,626			—			—			2,265			—
Investment income (loss) — net		13,633			321			115			11,839			3,082

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		108,000			3,196			306			64,716			3,610
Cost of investments sold		129,089			3,575			390			74,716			4,066
Net realized gain (loss) on sales of investments		(21,089	)		(379	)		(84	)		(10,000	)		(456	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		50,815			945			614			19,354			3,493
Net gain (loss) on investments		29,726			566			530			9,354			3,037
Net increase (decrease) in net assets resulting from operations	$	43,359		$	887		$	645		$	21,193		$	6,119

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			37

Statement of Operations


Year ended December 31, 2023 (continued)	Put VT Global Hlth Care, Cl IA			Put VT Global Hlth Care, Cl IB			Put VT Hi Yield, Cl IB			Put VT Intl Eq, Cl IB			Put VT Sus Leaders, Cl IA
Investment income
Dividend income	$	95		$	3,999		$	12,703		$	54		$	85,047
Variable account expenses		—			6,694			1,700			753			98,055
Investment income (loss) — net		95			(2,695	)		11,003			(699	)		(13,008	)

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		962			137,453			18,846			25,731			830,428
Cost of investments sold		957			140,566			22,223			24,730			714,600
Net realized gain (loss) on sales of investments		5			(3,113	)		(3,377	)		1,001			115,828
Distributions from capital gains		1,371			105,810			—			—			348,173
Net change in unrealized appreciation (depreciation) of investments		2,048			12,438			18,379			24,655			2,149,947
Net gain (loss) on investments		3,424			115,135			15,002			25,656			2,613,948
Net increase (decrease) in net assets resulting from operations	$	3,519		$	112,440		$	26,005		$	24,957		$	2,600,940

Year ended December 31, 2023 (continued)	Put VT Sus Leaders, Cl IB			Royce Micro-Cap, Invest Cl			Temp Global Bond, Cl 1			Temp Global Bond, Cl 2			Third Ave VST Third Ave Value
Investment income
Dividend income	$	559		$	—		$	—		$	—		$	54,864
Variable account expenses		537			12,356			—			713			14,992
Investment income (loss) — net		22			(12,356	)		—			(713	)		39,872

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		13,364			152,941			105			18,089			254,213
Cost of investments sold		13,187			183,367			116			22,279			182,990
Net realized gain (loss) on sales of investments		177			(30,426	)		(11	)		(4,190	)		71,223
Distributions from capital gains		3,424			—			—			—			152,640
Net change in unrealized appreciation (depreciation) of investments		24,459			344,645			824			9,500			164,972
Net gain (loss) on investments		28,060			314,219			813			5,310			388,835
Net increase (decrease) in net assets resulting from operations	$	28,082		$	301,863		$	813		$	4,597		$	428,707

Year ended December 31, 2023 (continued)	VanEck VIP Global Gold, Cl S			VP Aggr, Cl 1			VP Aggr, Cl 2			VP Aggr, Cl 4			VP Conserv, Cl 1
Investment income
Dividend income	$	—		$	—		$	—		$	—		$	—
Variable account expenses		508			—			58,740			108,554			—
Investment income (loss) — net		(508	)		—			(58,740	)		(108,554	)		—

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		15,348			69,899			1,400,867			1,854,381			—
Cost of investments sold		15,572			68,026			1,173,077			1,239,650			—
Net realized gain (loss) on sales of investments		(224	)		1,873			227,790			614,731			—
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		14,148			181,508			3,521,280			2,928,301			1
Net gain (loss) on investments		13,924			183,381			3,749,070			3,543,032			1
Net increase (decrease) in net assets resulting from operations	$	13,416		$	183,381		$	3,690,330		$	3,434,478		$	1

See accompanying notes to financial statements.



38		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Operations


Year ended December 31, 2023 (continued)	VP Conserv, Cl 2			VP Conserv, Cl 4			VP Man Vol Conserv, Cl 1			VP Man Vol Conserv, Cl 2			VP Man Vol Conserv Gro, Cl 1
Investment income
Dividend income	$	—		$	—		$	—		$	—		$	—
Variable account expenses		2,949			2,332			—			594			—
Investment income (loss) — net		(2,949	)		(2,332	)		—			(594	)		—

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		455,591			93,416			—			3,248			1,712
Cost of investments sold		446,318			86,719			—			3,405			1,946
Net realized gain (loss) on sales of investments		9,273			6,697			—			(157	)		(234	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		46,933			28,231			2			7,100			5,444
Net gain (loss) on investments		56,206			34,928			2			6,943			5,210
Net increase (decrease) in net assets resulting from operations	$	53,257		$	32,596		$	2		$	6,349		$	5,210

Year ended December 31, 2023 (continued)	VP Man Vol Conserv Gro, Cl 2			VP Man Vol Gro, Cl 1			VP Man Vol Gro, Cl 2			VP Man Vol Mod Gro, Cl 1			VP Man Vol Mod Gro, Cl 2
Investment income
Dividend income	$	—		$	—		$	—		$	—		$	—
Variable account expenses		775			—			6,204			—			5,716
Investment income (loss) — net		(775	)		—			(6,204	)		—			(5,716	)

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		11,303			35,386			65,392			27,800			87,631
Cost of investments sold		11,523			36,887			60,683			28,633			79,871
Net realized gain (loss) on sales of investments		(220	)		(1,501	)		4,709			(833	)		7,760
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		12,946			104,673			280,793			24,517			191,382
Net gain (loss) on investments		12,726			103,172			285,502			23,684			199,142
Net increase (decrease) in net assets resulting from operations	$	11,951		$	103,172		$	279,298		$	23,684		$	193,426

Year ended December 31, 2023 (continued)	VP Mod, Cl 1			VP Mod, Cl 2			VP Mod, Cl 4			VP Mod Aggr, Cl 1			VP Mod Aggr, Cl 2
Investment income
Dividend income	$	—		$	—		$	—		$	—		$	—
Variable account expenses		—			124,477			165,801			—			144,158
Investment income (loss) — net		—			(124,477	)		(165,801	)		—			(144,158	)

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		125,686			2,362,656			2,712,745			214,844			5,062,060
Cost of investments sold		129,980			1,915,353			1,986,977			214,203			4,338,704
Net realized gain (loss) on sales of investments		(4,294	)		447,303			725,768			641			723,356
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		352,799			2,631,972			3,219,738			983,039			4,696,860
Net gain (loss) on investments		348,505			3,079,275			3,945,506			983,680			5,420,216
Net increase (decrease) in net assets resulting from operations	$	348,505		$	2,954,798		$	3,779,705		$	983,680		$	5,276,058

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			39

Statement of Operations


Year ended December 31, 2023 (continued)	VP Mod Aggr, Cl 4			VP Mod Conserv, Cl 1		VP Mod Conserv, Cl 2			VP Mod Conserv, Cl 4			VP Ptnrs Core Bond, Cl 1
Investment income
Dividend income	$	—		$	—	$	—		$	—		$	599
Variable account expenses		258,484			—		10,004			13,422			—
Investment income (loss) — net		(258,484	)		—		(10,004	)		(13,422	)		599

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		6,835,917			8,589		377,801			409,741			1,548
Cost of investments sold		4,806,865			8,488		333,707			353,118			1,627
Net realized gain (loss) on sales of investments		2,029,052			101		44,094			56,623			(79	)
Distributions from capital gains		—			—		—			—			—
Net change in unrealized appreciation (depreciation) of investments		5,533,079			33,180		166,802			219,500			618
Net gain (loss) on investments		7,562,131			33,281		210,896			276,123			539
Net increase (decrease) in net assets resulting from operations	$	7,303,647		$	33,281	$	200,892		$	262,701		$	1,138

Year ended December 31, 2023 (continued)	VP Ptnrs Core Bond, Cl 2			VP Ptnrs Core Eq, Cl 1		VP Ptnrs Core Eq, Cl 2			VP Ptnrs Core Eq, Cl 3			VP Ptnrs Intl Core Eq, Cl 1
Investment income
Dividend income	$	357		$	—	$	—		$	—		$	693
Variable account expenses		—			—		—			2,047			—
Investment income (loss) — net		357			—		—			(2,047	)		693

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		2,624			896		37			62,476			12,725
Cost of investments sold		2,810			812		35			41,547			15,428
Net realized gain (loss) on sales of investments		(186	)		84		2			20,929			(2,703	)
Distributions from capital gains		—			—		—			—			—
Net change in unrealized appreciation (depreciation) of investments		358			287		2,312			66,073			11,616
Net gain (loss) on investments		172			371		2,314			87,002			8,913
Net increase (decrease) in net assets resulting from operations	$	529		$	371	$	2,314		$	84,955		$	9,606

Year ended December 31, 2023 (continued)	VP Ptnrs Intl Core Eq, Cl 2			VP Ptnrs Intl Gro, Cl 1		VP Ptnrs Intl Gro, Cl 2			VP Ptnrs Intl Val, Cl 1			VP Ptnrs Intl Val, Cl 2
Investment income
Dividend income	$	354		$	652	$	448		$	523		$	1,189
Variable account expenses		—			—		—			—			—
Investment income (loss) — net		354			652		448			523			1,189

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		1,769			3,374		18,446			5,725			5,102
Cost of investments sold		1,991			3,240		20,102			5,679			5,113
Net realized gain (loss) on sales of investments		(222	)		134		(1,656	)		46			(11	)
Distributions from capital gains		—			—		—			—			—
Net change in unrealized appreciation (depreciation) of investments		6,215			17,960		26,772			3,750			8,562
Net gain (loss) on investments		5,993			18,094		25,116			3,796			8,551
Net increase (decrease) in net assets resulting from operations	$	6,347		$	18,746	$	25,564		$	4,319		$	9,740

See accompanying notes to financial statements.



40		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Operations


Year ended December 31, 2023 (continued)	VP Ptnrs Sm Cap Gro, Cl 1			VP Ptnrs Sm Cap Gro, Cl 2			VP Ptnrs Sm Cap Val, Cl 1			VP Ptnrs Sm Cap Val, Cl 2			VP Ptnrs Sm Cap Val, Cl 3
Investment income
Dividend income	$	—		$	—		$	—		$	—		$	—
Variable account expenses		—			—			—			—			3,028
Investment income (loss) — net		—			—			—			—			(3,028	)

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		954			575			204			698			92,128
Cost of investments sold		1,009			554			216			591			73,343
Net realized gain (loss) on sales of investments		(55	)		21			(12	)		107			18,785
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		3,685			1,786			1,072			516			46,962
Net gain (loss) on investments		3,630			1,807			1,060			623			65,747
Net increase (decrease) in net assets resulting from operations	$	3,630		$	1,807		$	1,060		$	623		$	62,719

Year ended December 31, 2023 (continued)	VP US Flex Conserv Gro, Cl 1			VP US Flex Gro, Cl 1			VP US Flex Mod Gro, Cl 1			Wanger Acorn			Wanger Intl
Investment income
Dividend income	$	—		$	—		$	—		$	—		$	12,912
Variable account expenses		—			—			—			28,217			21,075
Investment income (loss) — net		—			—			—			(28,217	)		(8,163	)

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales		861			6,899			589			659,412			542,587
Cost of investments sold		882			7,030			566			1,072,045			713,109
Net realized gain (loss) on sales of investments		(21	)		(131	)		23			(412,633	)		(170,522	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		511			18,801			1,105			1,452,756			809,823
Net gain (loss) on investments		490			18,670			1,128			1,040,123			639,301
Net increase (decrease) in net assets resulting from operations	$	490		$	18,670		$	1,128		$	1,011,906		$	631,138

Year ended December 31, 2023 (continued)										WA Var Global Hi Yd Bond, Cl I			WA Var Global Hi Yd Bond, Cl II
Investment income
Dividend income										$	915		$	462
Variable account expenses											—			—
Investment income (loss) — net											915			462

Realized and unrealized gain (loss) on investments — net
Realized gain (loss) on sales of investments:
Proceeds from sales											4,289			715
Cost of investments sold											4,762			852
Net realized gain (loss) on sales of investments											(473	)		(137	)
Distributions from capital gains											—			—
Net change in unrealized appreciation (depreciation) of investments											1,208			508
Net gain (loss) on investments											735			371
Net increase (decrease) in net assets resulting from operations										$	1,650		$	833

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			41

Statement of Changes in Net Assets


Year ended December 31, 2023	AB VPS Dyn Asset Alloc, Cl B			AB VPS Intl Val, Cl B			AB VPS Lg Cap Gro, Cl A			AB VPS Lg Cap Gro, Cl B			AB VPS Relative Val, Cl B
Operations
Investment income (loss) — net	$	2		$	6,039		$	—		$	(8,313	)	$	22,027
Net realized gain (loss) on sales of investments		(1	)		(1,468	)		(707	)		7,773			(20,935	)
Distributions from capital gains		—			—			17,653			181,316			211,019
Net change in unrealized appreciation (depreciation) of investments		55			336,369			60,499			504,944			54,176
Net increase (decrease) in net assets resulting from operations		56			340,940			77,445			685,720			266,287

Contract transactions
Contract purchase payments		—			146,847			98,676			120,650			54,975
Net transfers⁽¹⁾		(1	)		35,194			22,711			350,671			(149,703	)
Transfers for policy loans		—			(15,983	)		—			(10,994	)		(39,544	)
Policy charges		—			(94,588	)		(22,327	)		(57,218	)		(61,113	)
Contract terminations:
Surrender benefits		—			(157,095	)		—			(8,227	)		(86,347	)
Death benefits		—			—			—			(4,064	)		—
Increase (decrease) from transactions		(1	)		(85,625	)		99,060			390,818			(281,732	)
Net assets at beginning of year		427			2,447,319			172,948			1,722,770			2,530,737
Net assets at end of year	$	482		$	2,702,634		$	349,453		$	2,799,308		$	2,515,292

Accumulation unit activity
Units outstanding at beginning of year		—			1,515,962			116,625			391,837			697,622
Units purchased		—			143,647			70,476			79,062			39,124
Units redeemed		—			(196,445	)		(12,709	)		(16,521	)		(115,973	)
Units outstanding at end of year		—			1,463,164			174,392			454,378			620,773

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



42		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Allspg VT Index Asset Alloc, Cl 2			Allspg VT Intl Eq, Cl 2			Allspg VT Opp, Cl 1			Allspg VT Opp, Cl 2			Allspg VT Sm Cap Gro, Cl 1
Operations
Investment income (loss) — net	$	2,787		$	8,107		$	—		$	(5,014	)	$	—
Net realized gain (loss) on sales of investments		(8,661	)		(58,854	)		(259	)		(9,349	)		(1,157	)
Distributions from capital gains		15,863			—			1,269			108,986			—
Net change in unrealized appreciation (depreciation) of investments		66,871			186,585			2,659			201,628			11,188
Net increase (decrease) in net assets resulting from operations		76,860			135,838			3,669			296,251			10,031

Contract transactions
Contract purchase payments		15,234			34,735			5,998			39,643			80,876
Net transfers⁽¹⁾		(21,695	)		(6,870	)		395			(92,532	)		48,081
Transfers for policy loans		10,810			(10,933	)		—			(17,170	)		—
Policy charges		(16,344	)		(27,787	)		(1,325	)		(30,972	)		(16,441	)
Contract terminations:
Surrender benefits		(23,479	)		(24,313	)		—			(20,602	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(35,474	)		(35,168	)		5,068			(121,633	)		112,516
Net assets at beginning of year		494,712			925,493			11,799			1,192,460			157,353
Net assets at end of year	$	536,098		$	1,026,163		$	20,536		$	1,367,078		$	279,900

Accumulation unit activity
Units outstanding at beginning of year		260,262			484,439			8,443			286,753			132,071
Units purchased		20,725			56,197			3,986			13,281			106,645
Units redeemed		(34,724	)		(59,029	)		(842	)		(33,914	)		(13,590	)
Units outstanding at end of year		246,263			481,607			11,587			266,120			225,126

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			43

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Allspg VT Sm Cap Gro, Cl 2			ALPS Alerian Engy Infr, Class I			ALPS Alerian Engy Infr, Class III			AC VP Intl, Cl I			AC VP Intl, Cl II
Operations
Investment income (loss) — net	$	(3,950	)	$	1,626		$	11,828		$	4,939		$	6,077
Net realized gain (loss) on sales of investments		(30,651	)		27			23,288			4,323			(9,623	)
Distributions from capital gains		—			511			5,324			—			—
Net change in unrealized appreciation (depreciation) of investments		82,993			2,293			26,009			68,645			88,007
Net increase (decrease) in net assets resulting from operations		48,392			4,457			66,449			77,907			84,461

Contract transactions
Contract purchase payments		69,022			21,247			19,393			23,179			30,919
Net transfers⁽¹⁾		43,961			3,233			(10,251	)		(3,385	)		(366	)
Transfers for policy loans		(10,614	)		—			(28,708	)		(11,516	)		(10,204	)
Policy charges		(34,386	)		(1,923	)		(6,964	)		(22,557	)		(13,603	)
Contract terminations:
Surrender benefits		(16,530	)		—			(29,784	)		(27,260	)		(5,811	)
Death benefits		(84	)		—			(82	)		—			—
Increase (decrease) from transactions		51,369			22,557			(56,396	)		(41,539	)		935
Net assets at beginning of year		1,211,455			22,833			504,417			665,073			700,794
Net assets at end of year	$	1,311,216		$	49,847		$	514,470		$	701,441		$	786,190

Accumulation unit activity
Units outstanding at beginning of year		366,772			18,361			517,259			335,050			504,599
Units purchased		56,226			18,187			46,293			10,575			46,588
Units redeemed		(25,576	)		(1,463	)		(99,869	)		(30,184	)		(41,033	)
Units outstanding at end of year		397,422			35,085			463,683			315,441			510,154

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



44		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	AC VP Val, Cl I			AC VP Val, Cl II			BlackRock Global Alloc, Cl I			BlackRock Global Alloc, Cl III			Calvert VP EAFE Intl Index, Cl F
Operations
Investment income (loss) — net	$	66,901		$	42,749		$	3,765		$	10,085		$	55
Net realized gain (loss) on sales of investments		96,169			41,974			(3,486	)		(14,479	)		—
Distributions from capital gains		307,231			189,836			—			—			—
Net change in unrealized appreciation (depreciation) of investments		(150,373	)		(88,352	)		18,992			57,522			144
Net increase (decrease) in net assets resulting from operations		319,928			186,207			19,271			53,128			199

Contract transactions
Contract purchase payments		134,054			69,823			60,956			21,477			—
Net transfers⁽¹⁾		(36,225	)		(189,505	)		37,721			29,180			1,430
Transfers for policy loans		16,959			(23,247	)		(2,831	)		(2,311	)		—
Policy charges		(153,729	)		(53,746	)		(14,985	)		(9,768	)		—
Contract terminations:
Surrender benefits		(211,439	)		(84,620	)		(29,876	)		(342	)		—
Death benefits		—			—			—			(89	)		—
Increase (decrease) from transactions		(250,380	)		(281,295	)		50,985			38,147			1,430
Net assets at beginning of year		3,972,969			2,447,707			119,051			423,182			337
Net assets at end of year	$	4,042,517		$	2,352,619		$	189,307		$	514,457		$	1,966

Accumulation unit activity
Units outstanding at beginning of year		912,253			1,155,553			99,078			317,943			—
Units purchased		56,903			32,933			77,988			91,170			1,364
Units redeemed		(94,139	)		(167,774	)		(37,431	)		(62,090	)		—
Units outstanding at end of year		875,017			1,020,712			139,635			347,023			1,364

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			45

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Calvert VP EAFE Intl Index, Cl I			Calvert VP Nasdaq 100 Index, Cl F			Calvert VP Nasdaq 100 Index, Cl I			Calv VP Russ 2000 Sm Cap Ind, Cl F		Calv VP Russ 2000 Sm Cap Ind, Cl I
Operations
Investment income (loss) — net	$	1,684		$	56		$	122		$	3	$	77
Net realized gain (loss) on sales of investments		162			11			62			—		(31	)
Distributions from capital gains		—			—			—			—		5
Net change in unrealized appreciation (depreciation) of investments		7,926			2,617			9,758			49		1,880
Net increase (decrease) in net assets resulting from operations		9,772			2,684			9,942			52		1,931

Contract transactions
Contract purchase payments		45,587			—			61,147			—		17,374
Net transfers⁽¹⁾		14,650			16,560			35,687			—		3,055
Transfers for policy loans		—			—			—			—		—
Policy charges		(3,479	)		—			(3,009	)		—		(530	)
Contract terminations:
Surrender benefits		(1,909	)		(498	)		—			—		(338	)
Death benefits		—			—			—			—		—
Increase (decrease) from transactions		54,849			16,062			93,825			—		19,561
Net assets at beginning of year		37,535			365			5,397			319		319
Net assets at end of year	$	102,156		$	19,111		$	109,164		$	371	$	21,811

Accumulation unit activity
Units outstanding at beginning of year		38,254			—			6,316			—		—
Units purchased		55,125			14,544			78,874			—		20,136
Units redeemed		(4,978	)		—			(2,453	)		—		(527	)
Units outstanding at end of year		88,401			14,544			82,737			—		19,609

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



46		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Calvert VP SRI Bal, Cl I			Col VP Bal, Cl 1			Col VP Bal, Cl 3			Col VP Commodity Strategy, Cl 1			Col VP Commodity Strategy, Cl 2
Operations
Investment income (loss) — net	$	28,789		$	—		$	(123,137	)	$	14,935		$	8,006
Net realized gain (loss) on sales of investments		(8,932	)		(103	)		697,647			(5,588	)		(187	)
Distributions from capital gains		9,938			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		367,010			247,787			2,387,268			(13,443	)		(10,538	)
Net increase (decrease) in net assets resulting from operations		396,805			247,684			2,961,778			(4,096	)		(2,719	)

Contract transactions
Contract purchase payments		129,031			181,221			595,079			23,832			2,621
Net transfers⁽¹⁾		(7,930	)		127,702			92,689			5,207			—
Transfers for policy loans		(33,464	)		—			28,639			(1,923	)		866
Policy charges		(100,439	)		(51,436	)		(870,246	)		(4,084	)		(1,371	)
Contract terminations:
Surrender benefits		(782	)		—			(749,120	)		(19,914	)		—
Death benefits		—			—			(42,199	)		—			—
Increase (decrease) from transactions		(13,584	)		257,487			(945,158	)		3,118			2,116
Net assets at beginning of year		2,393,134			1,056,000			15,098,464			60,421			36,322
Net assets at end of year	$	2,776,355		$	1,561,171		$	17,115,084		$	59,443		$	35,719

Accumulation unit activity
Units outstanding at beginning of year		916,704			820,160			5,946,390			38,431			37,554
Units purchased		52,340			214,879			265,850			19,232			3,694
Units redeemed		(57,990	)		(36,219	)		(631,067	)		(17,087	)		(1,480	)
Units outstanding at end of year		911,054			998,820			5,581,173			40,576			39,768

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			47

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Col VP Contrarian Core, Cl 1			Col VP Contrarian Core, Cl 2			Col VP Disciplined Core, Cl 1			Col VP Disciplined Core, Cl 2			Col VP Disciplined Core, Cl 3
Operations
Investment income (loss) — net	$	—		$	—		$	—		$	—		$	(219,617	)
Net realized gain (loss) on sales of investments		724			2,826			94			12,987			1,821,254
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		61,611			42,445			28,025			75,399			3,975,337
Net increase (decrease) in net assets resulting from operations		62,335			45,271			28,119			88,386			5,576,974

Contract transactions
Contract purchase payments		83,092			21,236			20,356			18,772			876,711
Net transfers⁽¹⁾		21,118			(876	)		24,713			13,170			(138,516	)
Transfers for policy loans		—			14,186			—			(464	)		(39,332	)
Policy charges		(22,885	)		(3,303	)		(9,555	)		(16,805	)		(1,355,993	)
Contract terminations:
Surrender benefits		—			(1,977	)		—			(303	)		(1,315,704	)
Death benefits		—			—			—			—			(7,928	)
Increase (decrease) from transactions		81,325			29,266			35,514			14,370			(1,980,762	)
Net assets at beginning of year		154,841			126,915			101,131			361,814			25,011,204
Net assets at end of year	$	298,501		$	201,452		$	164,764		$	464,570		$	28,607,416

Accumulation unit activity
Units outstanding at beginning of year		105,207			51,257			73,560			122,779			9,379,493
Units purchased		61,620			12,584			28,967			9,592			367,177
Units redeemed		(13,416	)		(2,152	)		(6,159	)		(5,317	)		(1,032,844	)
Units outstanding at end of year		153,411			61,689			96,368			127,054			8,713,826

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



48		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Col VP Divd Opp, Cl 1			Col VP Divd Opp, Cl 2			Col VP Divd Opp, Cl 3			Col VP Emerg Mkts Bond, Cl 1			Col VP Emerg Mkts Bond, Cl 2
Operations
Investment income (loss) — net	$	—		$	—		$	(66,945	)	$	1,445		$	842
Net realized gain (loss) on sales of investments		1,236			2,737			564,582			(35	)		(1,642	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		3,670			5,857			(2,724	)		1,311			2,301
Net increase (decrease) in net assets resulting from operations		4,906			8,594			494,913			2,721			1,501

Contract transactions
Contract purchase payments		67,606			5,848			390,239			9,966			716
Net transfers⁽¹⁾		20,761			75,159			25,538			(1,516	)		(6,687	)
Transfers for policy loans		(4,956	)		(833	)		(91,959	)		—			—
Policy charges		(16,689	)		(4,183	)		(431,054	)		(1,175	)		(563	)
Contract terminations:
Surrender benefits		(51,554	)		(374	)		(590,115	)		—			—
Death benefits		—			—			(28,330	)		—			—
Increase (decrease) from transactions		15,168			75,617			(725,681	)		7,275			(6,534	)
Net assets at beginning of year		111,222			152,192			12,374,975			21,364			20,285
Net assets at end of year	$	131,296		$	236,403		$	12,144,207		$	31,360		$	15,252

Accumulation unit activity
Units outstanding at beginning of year		78,993			60,162			3,285,824			22,824			17,873
Units purchased		62,942			31,138			223,595			10,315			614
Units redeemed		(53,201	)		(2,164	)		(403,553	)		(2,800	)		(6,272	)
Units outstanding at end of year		88,734			89,136			3,105,866			30,339			12,215

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			49

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Col VP Emer Mkts, Cl 1			Col VP Emer Mkts, Cl 2			Col VP Emer Mkts, Cl 3			Col VP Global Strategic Inc, Cl 2			Col VP Global Strategic Inc, Cl 3
Operations
Investment income (loss) — net	$	203		$	—		$	(10,211	)	$	2,584		$	32,530
Net realized gain (loss) on sales of investments		(3,516	)		(11,551	)		(156,600	)		(724	)		(32,096	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		20,741			40,132			323,906			5,814			107,697
Net increase (decrease) in net assets resulting from operations		17,428			28,581			157,095			7,674			108,131

Contract transactions
Contract purchase payments		36,142			30,634			106,822			5,346			59,837
Net transfers⁽¹⁾		204			(335	)		(79,584	)		(1,915	)		26,779
Transfers for policy loans		—			(68	)		(3,841	)		(75	)		638
Policy charges		(9,039	)		(13,642	)		(59,682	)		(2,854	)		(52,515	)
Contract terminations:
Surrender benefits		(1,301	)		—			(84,497	)		(230	)		(53,679	)
Death benefits		—			(2,916	)		—			—			(9,593	)
Increase (decrease) from transactions		26,006			13,673			(120,782	)		272			(28,533	)
Net assets at beginning of year		168,016			307,545			1,880,309			80,775			1,185,156
Net assets at end of year	$	211,450		$	349,799		$	1,916,622		$	88,721		$	1,264,754

Accumulation unit activity
Units outstanding at beginning of year		171,305			252,716			828,849			92,681			1,038,278
Units purchased		35,780			24,194			63,008			5,930			77,013
Units redeemed		(10,120	)		(13,675	)		(123,829	)		(5,619	)		(98,596	)
Units outstanding at end of year		196,965			263,235			768,028			92,992			1,016,695

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



50		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Col VP Govt Money Mkt, Cl 1			Col VP Govt Money Mkt, Cl 2			Col VP Govt Money Mkt, Cl 3			Col VP Hi Yield Bond, Cl 1			Col VP Hi Yield Bond, Cl 2
Operations
Investment income (loss) — net	$	9,588		$	22,177		$	104,711		$	4,524		$	15,319
Net realized gain (loss) on sales of investments		—			—			1			(364	)		(2,271	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		—			—			(1	)		7,030			20,221
Net increase (decrease) in net assets resulting from operations		9,588			22,177			104,711			11,190			33,269

Contract transactions
Contract purchase payments		168,884			92,606			233,875			27,188			20,375
Net transfers⁽¹⁾		228,006			(199,394	)		51,547			22,965			(6,983	)
Transfers for policy loans		—			312			23,145			—			(144	)
Policy charges		(11,321	)		(19,686	)		(254,416	)		(7,567	)		(10,461	)
Contract terminations:
Surrender benefits		—			(1,604	)		(183,526	)		—			(314	)
Death benefits		—			(508	)		—			—			—
Increase (decrease) from transactions		385,569			(128,274	)		(129,375	)		42,586			2,473
Net assets at beginning of year		166,546			510,322			2,660,154			68,352			282,780
Net assets at end of year	$	561,703		$	404,225		$	2,635,490		$	122,128		$	318,522

Accumulation unit activity
Units outstanding at beginning of year		161,519			488,167			2,646,770			62,090			193,412
Units purchased		369,319			87,460			403,464			43,336			13,270
Units redeemed		(10,679	)		(205,484	)		(528,523	)		(6,545	)		(11,937	)
Units outstanding at end of year		520,159			370,143			2,521,711			98,881			194,745

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			51

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Col VP Hi Yield Bond, Cl 3			Col VP Inc Opp, Cl 1			Col VP Inc Opp, Cl 2			Col VP Inc Opp, Cl 3			Col VP Inter Bond, Cl 1
Operations
Investment income (loss) — net	$	122,552		$	1,027		$	3,779		$	46,470		$	1,940
Net realized gain (loss) on sales of investments		(30,326	)		(96	)		(283	)		(37,297	)		(1,335	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		182,268			1,287			3,746			98,404			3,600
Net increase (decrease) in net assets resulting from operations		274,494			2,218			7,242			107,577			4,205

Contract transactions
Contract purchase payments		80,437			90			3,565			26,656			12,308
Net transfers⁽¹⁾		15,821			2,291			28,907			(5,568	)		20,383
Transfers for policy loans		(9,400	)		—			(1,352	)		(1,975	)		—
Policy charges		(90,646	)		(658	)		(2,318	)		(27,405	)		(5,955	)
Contract terminations:
Surrender benefits		(38,611	)		—			—			(31,335	)		—
Death benefits		(13,387	)		—			—			—			—
Increase (decrease) from transactions		(55,786	)		1,723			28,802			(39,627	)		26,736
Net assets at beginning of year		2,419,410			18,112			43,709			1,014,684			56,149
Net assets at end of year	$	2,638,118		$	22,053		$	79,753		$	1,082,634		$	87,090

Accumulation unit activity
Units outstanding at beginning of year		1,040,505			16,588			30,601			536,141			56,158
Units purchased		91,535			2,094			22,007			51,249			31,617
Units redeemed		(81,114	)		(578	)		(2,470	)		(53,617	)		(5,864	)
Units outstanding at end of year		1,050,926			18,104			50,138			533,773			81,911

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



52		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Col VP Inter Bond, Cl 2			Col VP Inter Bond, Cl 3			Col VP Lg Cap Gro, Cl 1			Col VP Lg Cap Gro, Cl 2			Col VP Lg Cap Gro, Cl 3
Operations
Investment income (loss) — net	$	1,205		$	85,698		$	—		$	—		$	(17,012	)
Net realized gain (loss) on sales of investments		(2,277	)		(154,747	)		61			749			235,372
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		3,786			366,259			417,351			133,359			826,201
Net increase (decrease) in net assets resulting from operations		2,714			297,210			417,412			134,108			1,044,561

Contract transactions
Contract purchase payments		15,549			232,306			494,740			50,365			67,453
Net transfers⁽¹⁾		(768	)		15,274			134,754			(2,015	)		(23,644	)
Transfers for policy loans		(1,269	)		(31,382	)		—			(165	)		(25,481	)
Policy charges		(2,178	)		(264,334	)		(86,451	)		(10,014	)		(87,899	)
Contract terminations:
Surrender benefits		(1,211	)		(187,200	)		(1,489	)		(283	)		(158,434	)
Death benefits		—			(2,202	)		—			—			—
Increase (decrease) from transactions		10,123			(237,538	)		541,554			37,888			(228,005	)
Net assets at beginning of year		41,721			5,476,465			731,374			298,354			2,585,235
Net assets at end of year	$	54,558		$	5,536,137		$	1,690,340		$	470,350		$	3,401,791

Accumulation unit activity
Units outstanding at beginning of year		37,128			3,591,632			513,701			94,845			760,938
Units purchased		13,495			253,933			365,997			13,246			42,830
Units redeemed		(4,856	)		(385,485	)		(50,398	)		(3,360	)		(101,014	)
Units outstanding at end of year		45,767			3,460,080			829,300			104,731			702,754

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			53

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Col VP Lg Cap Index, Cl 1			Col VP Lg Cap Index, Cl 3			Col VP Limited Duration Cr, Cl 1			Col VP Limited Duration Cr, Cl 2			Col VP Long Govt/ Cr Bond, Cl 1
Operations
Investment income (loss) — net	$	—		$	(63,052	)	$	664		$	21,482		$	335
Net realized gain (loss) on sales of investments		21,974			524,761			(10	)		27,248			(434	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		803,456			2,442,787			646			16,001			800
Net increase (decrease) in net assets resulting from operations		825,430			2,904,496			1,300			64,731			701

Contract transactions
Contract purchase payments		1,539,621			426,309			4,138			7,828			1,608
Net transfers⁽¹⁾		816,269			435,513			226			(621,659	)		(2,370	)
Transfers for policy loans		(190,000	)		(164,330	)		—			(3,240	)		—
Policy charges		(352,242	)		(306,976	)		(1,514	)		(17,566	)		(411	)
Contract terminations:
Surrender benefits		(6,820	)		(468,045	)		—			(13,840	)		—
Death benefits		—			—			—			(93	)		—
Increase (decrease) from transactions		1,806,828			(77,529	)		2,850			(648,570	)		(1,173	)
Net assets at beginning of year		2,514,037			11,464,533			18,004			1,458,655			10,767
Net assets at end of year	$	5,146,295		$	14,291,500		$	22,154		$	874,816		$	10,295

Accumulation unit activity
Units outstanding at beginning of year		1,730,416			3,027,789			17,164			1,387,981			11,213
Units purchased		1,414,981			240,575			4,002			45,267			1,591
Units redeemed		(333,218	)		(217,765	)		(1,407	)		(612,753	)		(2,781	)
Units outstanding at end of year		2,812,179			3,050,599			19,759			820,495			10,023

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



54		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Col VP Long Govt/Cr Bond, Cl 2			Col VP Overseas Core, Cl 1			Col VP Overseas Core, Cl 2			Col VP Overseas Core, Cl 3			Col VP Select Lg Cap Val, Cl 1
Operations
Investment income (loss) — net	$	254		$	3,348		$	2,866		$	43,942		$	—
Net realized gain (loss) on sales of investments		(8	)		(260	)		(1,400	)		34,916			104
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		297			25,043			22,356			531,091			35,494
Net increase (decrease) in net assets resulting from operations		543			28,131			23,822			609,949			35,598

Contract transactions
Contract purchase payments		259			31,664			20,987			209,317			208,337
Net transfers⁽¹⁾		—			13,185			(8,128	)		17,493			99,681
Transfers for policy loans		—			—			—			(14,611	)		—
Policy charges		(77	)		(8,869	)		(4,361	)		(234,249	)		(39,723	)
Contract terminations:
Surrender benefits		—			—			(1	)		(240,551	)		—
Death benefits		—			—			(3,506	)		—			—
Increase (decrease) from transactions		182			35,980			4,991			(262,601	)		268,295
Net assets at beginning of year		7,964			161,334			154,002			4,340,649			355,371
Net assets at end of year	$	8,689		$	225,445		$	182,815		$	4,687,997		$	659,264

Accumulation unit activity
Units outstanding at beginning of year		7,223			140,473			100,519			3,463,661			238,301
Units purchased		231			36,474			12,793			184,982			207,956
Units redeemed		(68	)		(7,202	)		(9,841	)		(383,361	)		(26,786	)
Units outstanding at end of year		7,386			169,745			103,471			3,265,282			419,471

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			55

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Col VP Select Lg Cap Val, Cl 2			Col VP Select Lg Cap Val, Cl 3			Col VP Select Mid Cap Gro, Cl 1			Col VP Select Mid Cap Gro, Cl 2			Col VP Select Mid Cap Gro, Cl 3
Operations
Investment income (loss) — net	$	—		$	(4,751	)	$	—		$	—		$	(4,814	)
Net realized gain (loss) on sales of investments		3,610			35,676			445			348			27,519
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		3,539			11,520			55,654			17,801			177,538
Net increase (decrease) in net assets resulting from operations		7,149			42,445			56,099			18,149			200,243

Contract transactions
Contract purchase payments		25,314			12,555			61,020			6,035			25,501
Net transfers⁽¹⁾		(3,691	)		(38,581	)		2,922			5,436			28,430
Transfers for policy loans		928			(9,569	)		—			—			3,939
Policy charges		(4,556	)		(19,975	)		(9,420	)		(1,915	)		(23,878	)
Contract terminations:
Surrender benefits		—			(15,339	)		—			(271	)		(7,662	)
Death benefits		(123	)		—			—			(1,749	)		—
Increase (decrease) from transactions		17,872			(70,909	)		54,522			7,536			26,330
Net assets at beginning of year		120,562			939,700			202,734			69,687			803,851
Net assets at end of year	$	145,583		$	911,236		$	313,355		$	95,372		$	1,030,424

Accumulation unit activity
Units outstanding at beginning of year		38,721			283,166			159,618			27,379			220,479
Units purchased		8,416			8,103			43,957			4,015			44,942
Units redeemed		(2,654	)		(27,315	)		(6,585	)		(1,398	)		(9,444	)
Units outstanding at end of year		44,483			263,954			196,990			29,996			255,977

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



56		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Col VP Select Mid Cap Val, Cl 1			Col VP Select Mid Cap Val, Cl 2			Col VP Select Mid Cap Val, Cl 3			Col VP Select Sm Cap Val, Cl 1			Col VP Select Sm Cap Val, Cl 2
Operations
Investment income (loss) — net	$	—		$	—		$	(3,561	)	$	—		$	—
Net realized gain (loss) on sales of investments		233			1,576			29,280			159			891
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		27,043			12,945			53,322			9,399			15,929
Net increase (decrease) in net assets resulting from operations		27,276			14,521			79,041			9,558			16,820

Contract transactions
Contract purchase payments		74,078			16,925			28,013			32,206			17,559
Net transfers⁽¹⁾		5,599			(1,213	)		42,339			8,930			715
Transfers for policy loans		—			—			(3,875	)		—			—
Policy charges		(17,414	)		(5,148	)		(20,916	)		(8,735	)		(5,532	)
Contract terminations:
Surrender benefits		—			—			(18,521	)		—			(338	)
Death benefits		—			—			—			—			(1,993	)
Increase (decrease) from transactions		62,263			10,564			27,040			32,401			10,411
Net assets at beginning of year		200,684			132,775			799,636			57,325			123,261
Net assets at end of year	$	290,223		$	157,860		$	905,717		$	99,284		$	150,492

Accumulation unit activity
Units outstanding at beginning of year		138,674			47,109			215,676			46,522			49,883
Units purchased		54,989			5,913			43,688			31,449			7,154
Units redeemed		(11,843	)		(2,128	)		(9,849	)		(6,757	)		(3,067	)
Units outstanding at end of year		181,820			50,894			249,515			71,214			53,970

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			57

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Col VP Select Sm Cap Val, Cl 3			Col VP Sel Gbl Tech, Cl 1			Col VP Sel Gbl Tech, Cl 2			Col VP Strategic Inc, Cl 1			Col VP Strategic Inc, Cl 2
Operations
Investment income (loss) — net	$	(5,734	)	$	—		$	—		$	4,113		$	4,724
Net realized gain (loss) on sales of investments		49,872			1,179			5			(638	)		(5,331	)
Distributions from capital gains		—			4,353			1,863			—			—
Net change in unrealized appreciation (depreciation) of investments		81,005			35,526			5,796			7,903			14,182
Net increase (decrease) in net assets resulting from operations		125,143			41,058			7,664			11,378			13,575

Contract transactions
Contract purchase payments		30,001			64,448			1,152			29,484			43,059
Net transfers⁽¹⁾		(2,363	)		33,939			30,463			18,814			57,848
Transfers for policy loans		1,029			—			—			—			(5	)
Policy charges		(35,705	)		(16,600	)		(26	)		(9,754	)		(63,079	)
Contract terminations:
Surrender benefits		(13,255	)		—			(113	)		—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(20,293	)		81,787			31,476			38,544			37,823
Net assets at beginning of year		1,013,387			61,432			1,514			95,172			128,338
Net assets at end of year	$	1,118,237		$	184,277		$	40,654		$	145,094		$	179,736

Accumulation unit activity
Units outstanding at beginning of year		254,040			71,243			1,640			92,097			102,789
Units purchased		41,866			91,512			30,972			45,055			78,107
Units redeemed		(26,294	)		(15,659	)		(26	)		(9,129	)		(49,072	)
Units outstanding at end of year		269,612			147,096			32,586			128,023			131,824

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



58		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Col VP US Govt Mtge, Cl 1			Col VP US Govt Mtge, Cl 2			Col VP US Govt Mtge, Cl 3			CS Commodity Return, Cl 1			CTIVP AC Div Bond, Cl 1
Operations
Investment income (loss) — net	$	476		$	494		$	23,790		$	92,676		$	1,010
Net realized gain (loss) on sales of investments		(196	)		(287	)		(25,259	)		(28,980	)		(776	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		565			509			56,529			(111,889	)		1,392
Net increase (decrease) in net assets resulting from operations		845			716			55,060			(48,193	)		1,626

Contract transactions
Contract purchase payments		4,861			539			61,182			23,016			4,636
Net transfers⁽¹⁾		1,074			9,623			(1,129	)		(44,729	)		(3,561	)
Transfers for policy loans		—			(1,267	)		8,047			(16,490	)		—
Policy charges		(1,762	)		(954	)		(66,338	)		(8,533	)		(1,857	)
Contract terminations:
Surrender benefits		—			—			(15,848	)		(184	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		4,173			7,941			(14,086	)		(46,920	)		(782	)
Net assets at beginning of year		12,359			10,097			1,145,022			501,473			30,280
Net assets at end of year	$	17,377		$	18,754		$	1,185,996		$	406,360		$	31,124

Accumulation unit activity
Units outstanding at beginning of year		13,081			9,500			993,196			538,161			30,547
Units purchased		6,168			9,363			77,676			53,926			4,625
Units redeemed		(1,848	)		(2,126	)		(88,834	)		(107,028	)		(5,436	)
Units outstanding at end of year		17,401			16,737			982,038			485,059			29,736

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			59

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	CTIVP AC Div Bond, Cl 2			CTIVP BR Gl Infl Prot Sec, Cl 1			CTIVP BR Gl Infl Prot Sec, Cl 2			CTIVP BR Gl Infl Prot Sec, Cl 3			CTIVP CenterSquare Real Est, Cl 1
Operations
Investment income (loss) — net	$	578		$	5,767		$	1,393		$	45,107		$	1,142
Net realized gain (loss) on sales of investments		(508	)		(8,818	)		(912	)		(27,068	)		(317	)
Distributions from capital gains		—			—			—			—			3,747
Net change in unrealized appreciation (depreciation) of investments		940			4,592			250			1,195			2,690
Net increase (decrease) in net assets resulting from operations		1,010			1,541			731			19,234			7,262

Contract transactions
Contract purchase payments		2,424			6,103			3,071			31,204			14,648
Net transfers⁽¹⁾		262			4,815			(4,486	)		(530	)		515
Transfers for policy loans		(2,413	)		(2,634	)		(4	)		819			—
Policy charges		(310	)		(2,213	)		(1,205	)		(25,957	)		(1,964	)
Contract terminations:
Surrender benefits		—			(28,089	)		—			(37,584	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(37	)		(22,018	)		(2,624	)		(32,048	)		13,199
Net assets at beginning of year		17,500			58,255			18,950			567,685			43,477
Net assets at end of year	$	18,473		$	37,778		$	17,057		$	554,871		$	63,938

Accumulation unit activity
Units outstanding at beginning of year		15,877			58,296			16,630			420,727			38,267
Units purchased		2,407			10,786			2,667			42,136			12,879
Units redeemed		(2,372	)		(32,766	)		(4,889	)		(62,695	)		(1,676	)
Units outstanding at end of year		15,912			36,316			14,408			400,168			49,470

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



60		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	CTIVP CenterSquare Real Est, Cl 2			CTIVP MFS Val, Cl 1			CTIVP MFS Val, Cl 2			CTIVP MS Adv, Cl 1			CTIVP MS Adv, Cl 2
Operations
Investment income (loss) — net	$	3,580		$	—		$	—		$	—		$	—
Net realized gain (loss) on sales of investments		(6,437	)		1,096			664			(270	)		(1,706	)
Distributions from capital gains		13,800			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		14,657			14,027			16,912			32,902			17,531
Net increase (decrease) in net assets resulting from operations		25,600			15,123			17,576			32,632			15,825

Contract transactions
Contract purchase payments		12,420			56,089			13,614			27,757			9,806
Net transfers⁽¹⁾		(15,258	)		25,211			35,625			1,435			(1,477	)
Transfers for policy loans		(219	)		—			(188	)		—			15
Policy charges		(6,295	)		(15,732	)		(4,653	)		(4,428	)		(4,574	)
Contract terminations:
Surrender benefits		—			—			(56	)		—			—
Death benefits		(64	)		—			—			—			—
Increase (decrease) from transactions		(9,416	)		65,568			44,342			24,764			3,770
Net assets at beginning of year		197,120			127,103			190,500			93,634			50,950
Net assets at end of year	$	213,304		$	207,794		$	252,418		$	151,030		$	70,545

Accumulation unit activity
Units outstanding at beginning of year		120,784			89,870			69,283			84,550			19,838
Units purchased		7,396			57,148			17,667			22,955			3,295
Units redeemed		(13,084	)		(11,029	)		(1,769	)		(3,396	)		(2,104	)
Units outstanding at end of year		115,096			135,989			85,181			104,109			21,029

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			61

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	CTIVP Prin Blue Chip Gro, Cl 1			CTIVP Prin Blue Chip Gro, Cl 2			CTIVP T Rowe Price LgCap Val, Cl 1			CTIVP T Rowe Price LgCap Val, Cl 2			CTIVP TCW Core Plus Bond, Cl 1
Operations
Investment income (loss) — net	$	—		$	—		$	—		$	—		$	1,470
Net realized gain (loss) on sales of investments		(42	)		687			178			715			(495	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		31,490			20,747			14,472			10,508			3,668
Net increase (decrease) in net assets resulting from operations		31,448			21,434			14,650			11,223			4,643

Contract transactions
Contract purchase payments		20,782			6,455			59,831			7,452			28,745
Net transfers⁽¹⁾		229			—			13,795			1,736			—
Transfers for policy loans		—			—			—			(2,445	)		—
Policy charges		(6,195	)		(3,915	)		(16,145	)		(1,009	)		(4,473	)
Contract terminations:
Surrender benefits		—			—			—			—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		14,816			2,540			57,481			5,734			24,272
Net assets at beginning of year		72,635			53,921			115,193			114,423			58,172
Net assets at end of year	$	118,899		$	77,895		$	187,324		$	131,380		$	87,087

Accumulation unit activity
Units outstanding at beginning of year		54,945			17,167			82,420			49,632			58,609
Units purchased		13,483			1,710			51,310			3,933			28,673
Units redeemed		(3,971	)		(1,062	)		(11,427	)		(1,418	)		(4,441	)
Units outstanding at end of year		64,457			17,815			122,303			52,147			82,841

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



62		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	CTIVP TCW Core Plus Bond, Cl 2			CTIVP Vty Sycamore Estb Val, Cl 1			CTIVP Vty Sycamore Estb Val, Cl 2			CTIVP Vty Sycamore Estb Val, Cl 3			CTIVP Westfield Mid Cap Gro, Cl 1
Operations
Investment income (loss) — net	$	497		$	—		$	—		$	(5,955	)	$	—
Net realized gain (loss) on sales of investments		(331	)		2,238			5,241			37,492			36
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		1,913			43,172			41,414			76,460			15,364
Net increase (decrease) in net assets resulting from operations		2,079			45,410			46,655			107,997			15,400

Contract transactions
Contract purchase payments		1,334			155,183			41,184			22,454			14,456
Net transfers⁽¹⁾		18,750			57,803			14,663			52,132			5,266
Transfers for policy loans		167			(4,023	)		(94	)		(4,262	)		—
Policy charges		(842	)		(23,357	)		(15,079	)		(18,205	)		(3,330	)
Contract terminations:
Surrender benefits		(1,402	)		(41,809	)		—			(47,543	)		—
Death benefits		—			—			(83	)		—			—
Increase (decrease) from transactions		18,007			143,797			40,591			4,576			16,392
Net assets at beginning of year		21,079			364,845			447,337			1,134,999			50,373
Net assets at end of year	$	41,165		$	554,052		$	534,583		$	1,247,572		$	82,165

Accumulation unit activity
Units outstanding at beginning of year		19,655			233,038			132,566			256,334			37,706
Units purchased		18,769			132,320			16,296			32,469			13,550
Units redeemed		(2,055	)		(43,417	)		(4,415	)		(18,279	)		(2,243	)
Units outstanding at end of year		36,369			321,941			144,447			270,524			49,013

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			63

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	CTIVP Westfield Mid Cap Gro, Cl 2			Del Ivy VIP Asset Strategy, Cl II			DWS Alt Asset Alloc VIP, Cl A			DWS Alt Asset Alloc VIP, Cl B			EV VT Floating-Rate Inc, Init Cl
Operations
Investment income (loss) — net	$	—		$	892		$	999		$	15,751		$	103,538
Net realized gain (loss) on sales of investments		127			(2,860	)		(8	)		(1,193	)		(5,987	)
Distributions from capital gains		—			—			133			2,271			—
Net change in unrealized appreciation (depreciation) of investments		13,772			9,146			191			(3,119	)		39,141
Net increase (decrease) in net assets resulting from operations		13,899			7,178			1,315			13,710			136,692

Contract transactions
Contract purchase payments		3,439			2,827			14,357			17,191			25,618
Net transfers⁽¹⁾		(2,084	)		(323	)		13			(5,095	)		12,187
Transfers for policy loans		—			—			—			(687	)		(643	)
Policy charges		(576	)		(3,113	)		(666	)		(9,387	)		(34,812	)
Contract terminations:
Surrender benefits		—			(75	)		—			(7,006	)		(14,176	)
Death benefits		—			(14,504	)		—			—			—
Increase (decrease) from transactions		779			(15,188	)		13,704			(4,984	)		(11,826	)
Net assets at beginning of year		55,281			62,903			12,024			251,828			1,301,336
Net assets at end of year	$	69,959		$	54,893		$	27,043		$	260,554		$	1,426,202

Accumulation unit activity
Units outstanding at beginning of year		21,451			50,179			10,177			207,027			889,017
Units purchased		1,230			1,993			11,929			16,616			31,587
Units redeemed		(993	)		(14,760	)		(551	)		(21,524	)		(37,136	)
Units outstanding at end of year		21,688			37,412			21,555			202,119			883,468

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



64		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Fid VIP Contrafund, Init Cl			Fid VIP Contrafund, Serv Cl 2			Fid VIP Gro & Inc, Serv Cl			Fid VIP Gro & Inc, Serv Cl 2			Fid VIP Mid Cap, Init Cl
Operations
Investment income (loss) — net	$	2,989		$	(12,864	)	$	40,440		$	23,111		$	2,423
Net realized gain (loss) on sales of investments		5,030			123,700			193,940			62,143			(1,834	)
Distributions from capital gains		20,567			196,205			165,318			82,876			10,949
Net change in unrealized appreciation (depreciation) of investments		131,050			1,188,867			328,274			181,436			42,561
Net increase (decrease) in net assets resulting from operations		159,636			1,495,908			727,972			349,566			54,099

Contract transactions
Contract purchase payments		179,445			145,405			125,609			51,103			85,596
Net transfers⁽¹⁾		63,821			(77,717	)		15,785			(63,446	)		24,574
Transfers for policy loans		(6,522	)		(5,212	)		(99,604	)		16,320			(3,062	)
Policy charges		(34,388	)		(107,097	)		(178,993	)		(53,346	)		(22,584	)
Contract terminations:
Surrender benefits		(68,438	)		(270,365	)		(396,248	)		(26,717	)		(32,081	)
Death benefits		—			(46,153	)		—			—			—
Increase (decrease) from transactions		133,918			(361,139	)		(533,451	)		(76,086	)		52,443
Net assets at beginning of year		408,973			4,762,208			4,384,674			1,992,721			327,118
Net assets at end of year	$	702,527		$	5,896,977		$	4,579,195		$	2,266,201		$	433,660

Accumulation unit activity
Units outstanding at beginning of year		284,914			1,449,878			1,035,185			874,825			242,117
Units purchased		143,178			93,703			33,624			98,853			77,157
Units redeemed		(61,349	)		(204,074	)		(162,679	)		(108,104	)		(40,350	)
Units outstanding at end of year		366,743			1,339,507			906,130			865,574			278,924

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			65

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Fid VIP Mid Cap, Serv Cl			Fid VIP Mid Cap, Serv Cl 2			Fid VIP Overseas, Serv Cl			Fid VIP Overseas, Serv Cl 2			Fid VIP Strategic Inc, Init Cl
Operations
Investment income (loss) — net	$	(9,551	)	$	186		$	3,520		$	4,830		$	15,158
Net realized gain (loss) on sales of investments		16,078			(35,921	)		21,537			6,813			(3,084	)
Distributions from capital gains		150,031			151,643			3,681			3,099			—
Net change in unrealized appreciation (depreciation) of investments		574,434			592,328			218,598			181,933			14,517
Net increase (decrease) in net assets resulting from operations		730,992			708,236			247,336			196,675			26,591

Contract transactions
Contract purchase payments		119,109			166,315			46,024			33,768			131,605
Net transfers⁽¹⁾		(23,773	)		(15,098	)		(260	)		50,212			96,763
Transfers for policy loans		(53,543	)		(45,449	)		8,137			(8,625	)		(5,218	)
Policy charges		(205,753	)		(120,746	)		(42,251	)		(19,454	)		(23,358	)
Contract terminations:
Surrender benefits		(282,879	)		(247,115	)		(72,720	)		(12,017	)		(55,039	)
Death benefits		(20,337	)		(272	)		(16,525	)		—			—
Increase (decrease) from transactions		(467,176	)		(262,365	)		(77,595	)		43,884			144,753
Net assets at beginning of year		5,428,770			5,126,036			1,301,213			983,620			187,893
Net assets at end of year	$	5,692,586		$	5,571,907		$	1,470,954		$	1,224,179		$	359,237

Accumulation unit activity
Units outstanding at beginning of year		1,061,809			2,545,751			605,324			682,105			178,361
Units purchased		22,740			225,253			23,985			68,824			209,659
Units redeemed		(110,275	)		(337,042	)		(58,917	)		(42,612	)		(76,335	)
Units outstanding at end of year		974,274			2,433,962			570,392			708,317			311,685

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



66		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Fid VIP Strategic Inc, Serv Cl 2			Frank Global Real Est, Cl 2			Frank Inc, Cl 1			Frank Inc, Cl 2			Frank Mutual Shares, Cl 1
Operations
Investment income (loss) — net	$	977		$	47,463		$	1,597		$	18,550		$	395
Net realized gain (loss) on sales of investments		(48	)		(71,656	)		(122	)		(2,455	)		6
Distributions from capital gains		—			—			1,839			25,265			1,582
Net change in unrealized appreciation (depreciation) of investments		973			226,762			(699	)		(9,481	)		877
Net increase (decrease) in net assets resulting from operations		1,902			202,569			2,615			31,879			2,860

Contract transactions
Contract purchase payments		2,207			88,614			22,313			11,897			4,608
Net transfers⁽¹⁾		3,257			(86,402	)		16,102			41,737			1,920
Transfers for policy loans		880			16,195			—			(2,140	)		—
Policy charges		(668	)		(73,778	)		(3,659	)		(12,581	)		(1,907	)
Contract terminations:
Surrender benefits		—			(65,110	)		(93	)		(75	)		—
Death benefits		(3,297	)		—			—			—			—
Increase (decrease) from transactions		2,379			(120,481	)		34,663			38,838			4,621
Net assets at beginning of year		19,143			1,957,111			9,352			375,335			17,910
Net assets at end of year	$	23,424		$	2,039,199		$	46,630		$	446,052		$	25,391

Accumulation unit activity
Units outstanding at beginning of year		15,209			920,154			7,678			283,812			15,257
Units purchased		4,917			83,810			30,778			37,552			5,317
Units redeemed		(3,080	)		(113,867	)		(2,948	)		(11,149	)		(1,555	)
Units outstanding at end of year		17,046			890,097			35,508			310,215			19,019

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			67

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Frank Mutual Shares, Cl 2			Frank Sm Cap Val, Cl 1			Frank Sm Cap Val, Cl 2			GS VIT Mid Cap Val, Inst			GS VIT Multi-Strategy Alt, Advisor
Operations
Investment income (loss) — net	$	22,548		$	1,109		$	795		$	27,735		$	2,053
Net realized gain (loss) on sales of investments		(51,457	)		(908	)		(63,957	)		(55,093	)		(310	)
Distributions from capital gains		137,713			8,014			149,322			144,316			—
Net change in unrealized appreciation (depreciation) of investments		90,748			13,057			226,179			484,799			939
Net increase (decrease) in net assets resulting from operations		199,552			21,272			312,339			601,757			2,682

Contract transactions
Contract purchase payments		65,348			66,299			70,086			157,770			1,637
Net transfers⁽¹⁾		(171,686	)		33,390			25,074			(162,404	)		(9,550	)
Transfers for policy loans		(11,651	)		—			(17,982	)		(48,802	)		(632	)
Policy charges		(34,951	)		(15,532	)		(70,199	)		(157,058	)		(390	)
Contract terminations:
Surrender benefits		(15,571	)		(1,278	)		(77,925	)		(208,270	)		(166	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(168,511	)		82,879			(70,946	)		(418,764	)		(9,101	)
Net assets at beginning of year		1,661,678			108,148			2,614,209			5,909,788			42,117
Net assets at end of year	$	1,692,719		$	212,299		$	2,855,602		$	6,092,781		$	35,698

Accumulation unit activity
Units outstanding at beginning of year		679,466			82,439			660,934			1,381,349			42,654
Units purchased		40,380			73,193			87,178			75,732			2,465
Units redeemed		(126,880	)		(12,446	)		(69,340	)		(182,135	)		(11,397	)
Units outstanding at end of year		592,966			143,186			678,772			1,274,946			33,722

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



68		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	GS VIT Sm Cap Eq Insights, Inst			GS VIT U.S. Eq Insights, Inst			Invesco VI Am Fran, Ser I			Invesco VI Am Fran, Ser II			Invesco VI Bal Risk Alloc, Ser I
Operations
Investment income (loss) — net	$	1,887		$	5,057		$	(3,729	)	$	(3,843	)	$	—
Net realized gain (loss) on sales of investments		(2,423	)		19,317			(2,802	)		(30,046	)		(163	)
Distributions from capital gains		—			—			12,469			22,543			—
Net change in unrealized appreciation (depreciation) of investments		86,830			534,488			186,516			305,445			1,765
Net increase (decrease) in net assets resulting from operations		86,294			558,862			192,454			294,099			1,602

Contract transactions
Contract purchase payments		12,532			66,416			9,999			27,366			8,108
Net transfers⁽¹⁾		10,153			(48,576	)		(1,095	)		8,797			2,639
Transfers for policy loans		2,676			(1,604	)		(43,114	)		(4,620	)		—
Policy charges		(15,031	)		(62,859	)		(21,537	)		(14,443	)		(2,878	)
Contract terminations:
Surrender benefits		(11,443	)		(44,571	)		(9,602	)		(45,115	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(1,113	)		(91,194	)		(65,349	)		(28,015	)		7,869
Net assets at beginning of year		466,637			2,456,007			501,641			728,805			19,765
Net assets at end of year	$	551,818		$	2,923,675		$	628,746		$	994,889		$	29,236

Accumulation unit activity
Units outstanding at beginning of year		111,019			594,127			183,207			308,977			17,711
Units purchased		5,287			108,761			3,573			50,024			9,372
Units redeemed		(6,117	)		(73,360	)		(22,553	)		(39,576	)		(2,516	)
Units outstanding at end of year		110,189			629,528			164,227			319,425			24,567

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			69

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Invesco VI Bal Risk Alloc, Ser II			Invesco VI Comstock, Ser II			Invesco VI Core Eq, Ser I			Invesco VI Dis Mid Cap Gro, Ser I			Invesco VI Div Divd, Ser I
Operations
Investment income (loss) — net	$	(1,097	)	$	3,301		$	(11,524	)	$	(4,368	)	$	17,045
Net realized gain (loss) on sales of investments		(24,874	)		7,824			(21,791	)		(9,307	)		(6,503	)
Distributions from capital gains		—			42,448			229,456			—			92,049
Net change in unrealized appreciation (depreciation) of investments		40,812			(12,201	)		1,743,334			107,276			(11,058	)
Net increase (decrease) in net assets resulting from operations		14,841			41,372			1,939,475			93,601			91,533

Contract transactions
Contract purchase payments		8,476			8,671			312,951			32,070			21,012
Net transfers⁽¹⁾		7,692			(33,182	)		(827	)		87,415			(30,982	)
Transfers for policy loans		2,883			(8,127	)		(25,184	)		2,240			7,099
Policy charges		(1,781	)		(6,378	)		(409,610	)		(19,191	)		(21,318	)
Contract terminations:
Surrender benefits		(32,281	)		(11,470	)		(336,598	)		(12,413	)		(1,131	)
Death benefits		—			—			(20,027	)		—			—
Increase (decrease) from transactions		(15,011	)		(50,486	)		(479,295	)		90,121			(25,320	)
Net assets at beginning of year		253,276			399,910			8,885,828			697,772			1,101,185
Net assets at end of year	$	253,106		$	390,796		$	10,346,008		$	881,494		$	1,167,398

Accumulation unit activity
Units outstanding at beginning of year		201,793			123,807			2,133,230			568,066			443,970
Units purchased		61,782			4,363			69,422			94,179			59,117
Units redeemed		(75,051	)		(15,617	)		(171,650	)		(24,828	)		(53,588	)
Units outstanding at end of year		188,524			112,553			2,031,002			637,417			449,499

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



70		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Invesco VI EQV Intl Eq, Ser II			Invesco VI Global, Ser I			Invesco VI Global, Ser II			Invesco VI Gbl Strat Inc, Ser I			Invesco VI Gbl Strat Inc, Ser II
Operations
Investment income (loss) — net	$	(5,609	)	$	941		$	(7,022	)	$	—		$	(7,606	)
Net realized gain (loss) on sales of investments		(10,296	)		(1,027	)		(30,872	)		(36	)		(27,659	)
Distributions from capital gains		803			47,600			198,454			—			—
Net change in unrealized appreciation (depreciation) of investments		182,401			50,822			309,233			2,186			157,074
Net increase (decrease) in net assets resulting from operations		167,299			98,336			469,793			2,150			121,809

Contract transactions
Contract purchase payments		32,300			152,659			91,187			13,508			59,869
Net transfers⁽¹⁾		(28,298	)		89,983			(38,825	)		2,011			21,590
Transfers for policy loans		(8,158	)		—			(6,825	)		—			6,392
Policy charges		(22,427	)		(27,199	)		(38,219	)		(3,738	)		(47,734	)
Contract terminations:
Surrender benefits		(19,988	)		—			(38,040	)		—			(70,023	)
Death benefits		—			—			(95	)		—			(107	)
Increase (decrease) from transactions		(46,571	)		215,443			(30,817	)		11,781			(30,013	)
Net assets at beginning of year		989,373			185,393			1,384,338			16,883			1,533,011
Net assets at end of year	$	1,110,101		$	499,172		$	1,823,314		$	30,814		$	1,624,807

Accumulation unit activity
Units outstanding at beginning of year		501,161			159,699			519,758			18,008			1,140,181
Units purchased		14,627			179,178			77,866			16,025			90,284
Units redeemed		(38,582	)		(19,738	)		(84,661	)		(3,848	)		(102,255	)
Units outstanding at end of year		477,206			319,139			512,963			30,185			1,128,210

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			71

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Invesco VI Mn St Sm Cap, Ser I			Invesco VI Mn St Sm Cap, Ser II			Invesco VI Tech, Ser I			Invesco VI Tech, Ser II		Janus Henderson VIT Bal, Inst
Operations
Investment income (loss) — net	$	2,553		$	9,831		$	(5,103	)	$	—	$	14,135
Net realized gain (loss) on sales of investments		(477	)		(5,384	)		(30,047	)		—		(77	)
Distributions from capital gains		—			—			—			—		—
Net change in unrealized appreciation (depreciation) of investments		34,793			265,462			403,317			633		77,226
Net increase (decrease) in net assets resulting from operations		36,869			269,909			368,167			633		91,284

Contract transactions
Contract purchase payments		45,081			63,841			51,302			—		112,405
Net transfers⁽¹⁾		4,302			4,607			102,258			5,625		23,940
Transfers for policy loans		—			13			4,803			—		—
Policy charges		(10,770	)		(30,991	)		(39,848	)		—		(29,896	)
Contract terminations:
Surrender benefits		—			(65,303	)		(16,182	)		—		—
Death benefits		—			—			—			—		—
Increase (decrease) from transactions		38,613			(27,833	)		102,333			5,625		106,449
Net assets at beginning of year		177,393			1,560,518			781,769			97		539,639
Net assets at end of year	$	252,875		$	1,802,594		$	1,252,269		$	6,355	$	737,372

Accumulation unit activity
Units outstanding at beginning of year		133,273			490,370			207,248			—		420,758
Units purchased		35,179			88,179			124,525			5,245		99,214
Units redeemed		(7,625	)		(81,053	)		(28,161	)		—		(21,820	)
Units outstanding at end of year		160,827			497,496			303,612			5,245		498,152

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



72		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Janus Henderson VIT Bal, Serv			Janus Henderson VIT Enter, Serv			Janus Henderson VIT Flex Bd, Inst			Janus Henderson VIT Flex Bd, Serv			Janus Hend VIT Gbl Tech Innov, Srv
Operations
Investment income (loss) — net	$	1,078		$	(3,336	)	$	2,602		$	790		$	(10,739	)
Net realized gain (loss) on sales of investments		1,444			3,868			(96	)		(637	)		38,797
Distributions from capital gains		—			57,592			—			—			—
Net change in unrealized appreciation (depreciation) of investments		7,114			61,242			1,842			693			808,002
Net increase (decrease) in net assets resulting from operations		9,636			119,366			4,348			846			836,060

Contract transactions
Contract purchase payments		1,634			11,724			27,829			17,611			43,759
Net transfers⁽¹⁾		(21,595	)		(21,140	)		17,726			—			29,052
Transfers for policy loans		(13	)		7,702			—			—			(13,134	)
Policy charges		(429	)		(15,981	)		(4,781	)		(479	)		(43,360	)
Contract terminations:
Surrender benefits		(1	)		(11,493	)		—			—			(166,985	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(20,404	)		(29,188	)		40,774			17,132			(150,668	)
Net assets at beginning of year		74,836			710,063			36,113			8,146			1,611,899
Net assets at end of year	$	64,068		$	800,241		$	81,235		$	26,124		$	2,297,291

Accumulation unit activity
Units outstanding at beginning of year		55,242			122,714			35,331			7,224			325,654
Units purchased		1,108			3,057			44,614			15,200			51,460
Units redeemed		(15,268	)		(7,867	)		(4,616	)		(420	)		(65,592	)
Units outstanding at end of year		41,082			117,904			75,329			22,004			311,522

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			73

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Janus Henderson VIT Overseas, Serv			Janus Henderson VIT Res, Inst			Janus Henderson VIT Res, Serv			Lazard Ret Global Dyn MA, Inv			Lazard Ret Global Dyn MA, Serv
Operations
Investment income (loss) — net	$	15,305		$	61		$	(2,669	)	$	—		$	(89	)
Net realized gain (loss) on sales of investments		21,426			(23	)		3,346			(83	)		(194	)
Distributions from capital gains		—			—			—			508			908
Net change in unrealized appreciation (depreciation) of investments		132,311			14,764			184,947			383			1,005
Net increase (decrease) in net assets resulting from operations		169,042			14,802			185,624			808			1,630

Contract transactions
Contract purchase payments		72,590			5,998			20,834			3,649			317
Net transfers⁽¹⁾		6,117			(120	)		(8,596	)		6,491			199
Transfers for policy loans		(25,173	)		—			(1,258	)		—			(838	)
Policy charges		(64,876	)		(445	)		(13,963	)		(1,655	)		(606	)
Contract terminations:
Surrender benefits		(70,917	)		—			(18,623	)		(79	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(82,259	)		5,433			(21,606	)		8,406			(928	)
Net assets at beginning of year		1,735,695			31,022			454,385			2,391			16,367
Net assets at end of year	$	1,822,478		$	51,257		$	618,403		$	11,605		$	17,069

Accumulation unit activity
Units outstanding at beginning of year		773,850			23,242			129,547			2,261			13,114
Units purchased		52,765			3,934			13,168			9,509			468
Units redeemed		(80,229	)		(354	)		(17,147	)		(1,558	)		(1,225	)
Units outstanding at end of year		746,386			26,822			125,568			10,212			12,357

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



74		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	MFS Mass Inv Gro Stock, Serv Cl			MFS New Dis, Serv Cl			MFS Utilities, Init Cl			MFS Utilities, Serv Cl			MS VIF Dis, Cl I
Operations
Investment income (loss) — net	$	(14,617	)	$	(9,421	)	$	2,214		$	31,348		$	—
Net realized gain (loss) on sales of investments		8,776			(119,465	)		(61	)		2,729			(7,724	)
Distributions from capital gains		150,573			—			3,426			60,958			—
Net change in unrealized appreciation (depreciation) of investments		447,821			374,087			(6,195	)		(128,849	)		95,116
Net increase (decrease) in net assets resulting from operations		592,553			245,201			(616	)		(33,814	)		87,392

Contract transactions
Contract purchase payments		54,149			51,203			20,170			53,689			121,140
Net transfers⁽¹⁾		25,839			23,220			8,285			(9,264	)		48,225
Transfers for policy loans		5,179			6,231			—			(3,714	)		—
Policy charges		(74,819	)		(51,060	)		(4,058	)		(49,341	)		(21,465	)
Contract terminations:
Surrender benefits		(119,912	)		(86,255	)		—			(26,073	)		—
Death benefits		—			—			—			(307	)		—
Increase (decrease) from transactions		(109,564	)		(56,661	)		24,397			(35,010	)		147,900
Net assets at beginning of year		2,623,189			1,822,357			51,308			1,130,292			127,150
Net assets at end of year	$	3,106,178		$	2,010,897		$	75,089		$	1,061,468		$	362,442

Accumulation unit activity
Units outstanding at beginning of year		1,183,680			448,137			36,715			323,834			134,684
Units purchased		97,391			51,922			21,194			32,795			150,342
Units redeemed		(143,201	)		(38,538	)		(3,020	)		(31,611	)		(19,045	)
Units outstanding at end of year		1,137,870			461,521			54,889			325,018			265,981

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			75

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	MS VIF Dis, Cl II			MS VIF Global Real Est, Cl II			NB AMT Sus Eq, Cl I			NB AMT Sus Eq, Cl S			NB AMT US Eq Index PW Strat, Cl S
Operations
Investment income (loss) — net	$	(3,308	)	$	4,324		$	87		$	32		$	(67	)
Net realized gain (loss) on sales of investments		(189,149	)		(6,128	)		2			(41	)		(651	)
Distributions from capital gains		—			—			412			668			—
Net change in unrealized appreciation (depreciation) of investments		430,216			31,645			4,720			8,967			4,625
Net increase (decrease) in net assets resulting from operations		237,759			29,841			5,221			9,626			3,907

Contract transactions
Contract purchase payments		43,183			12,452			13,268			2,763			2,295
Net transfers⁽¹⁾		49,992			(271	)		1,430			131			(4,616	)
Transfers for policy loans		(22,731	)		(1,122	)		—			—			—
Policy charges		(26,118	)		(8,032	)		(1,195	)		(1,079	)		(1,388	)
Contract terminations:
Surrender benefits		(19,270	)		(4,297	)		—			—			—
Death benefits		—			—			—			(137	)		—
Increase (decrease) from transactions		25,056			(1,270	)		13,503			1,678			(3,709	)
Net assets at beginning of year		528,771			299,834			13,894			34,971			28,311
Net assets at end of year	$	791,586		$	328,405		$	32,618		$	46,275		$	28,509

Accumulation unit activity
Units outstanding at beginning of year		163,037			219,997			10,239			12,792			23,572
Units purchased		37,860			12,177			9,492			989			1,757
Units redeemed		(24,723	)		(13,801	)		(790	)		(407	)		(4,646	)
Units outstanding at end of year		176,174			218,373			18,941			13,374			20,683

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



76		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	PIMCO VIT All Asset, Advisor Cl			PIMCO VIT All Asset, Inst Cl			PIMCO VIT Glb Man As Alloc, Adv Cl			PIMCO VIT Tot Return, Advisor Cl			PIMCO VIT Tot Return, Inst Cl
Operations
Investment income (loss) — net	$	13,633		$	321		$	115		$	11,839		$	3,082
Net realized gain (loss) on sales of investments		(21,089	)		(379	)		(84	)		(10,000	)		(456	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		50,815			945			614			19,354			3,493
Net increase (decrease) in net assets resulting from operations		43,359			887			645			21,193			6,119

Contract transactions
Contract purchase payments		24,598			6,507			—			2,861			35,452
Net transfers⁽¹⁾		(5,460	)		—			—			37,030			14,489
Transfers for policy loans		(13,187	)		—			—			(700	)		—
Policy charges		(20,958	)		(3,245	)		(305	)		(6,903	)		(7,275	)
Contract terminations:
Surrender benefits		(23,166	)		—			—			—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(38,173	)		3,262			(305	)		32,288			42,666
Net assets at beginning of year		611,067			8,617			5,200			381,878			66,648
Net assets at end of year	$	616,253		$	12,766		$	5,540		$	435,359		$	115,433

Accumulation unit activity
Units outstanding at beginning of year		325,107			7,265			3,833			367,081			67,595
Units purchased		35,972			5,333			—			78,530			50,000
Units redeemed		(63,363	)		(2,658	)		(214	)		(48,042	)		(7,243	)
Units outstanding at end of year		297,716			9,940			3,619			397,569			110,352

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			77

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Put VT Global Hlth Care, Cl IA			Put VT Global Hlth Care, Cl IB			Put VT Hi Yield, Cl IB			Put VT Intl Eq, Cl IB			Put VT Sus Leaders, Cl IA
Operations
Investment income (loss) — net	$	95		$	(2,695	)	$	11,003		$	(699	)	$	(13,008	)
Net realized gain (loss) on sales of investments		5			(3,113	)		(3,377	)		1,001			115,828
Distributions from capital gains		1,371			105,810			—			—			348,173
Net change in unrealized appreciation (depreciation) of investments		2,048			12,438			18,379			24,655			2,149,947
Net increase (decrease) in net assets resulting from operations		3,519			112,440			26,005			24,957			2,600,940

Contract transactions
Contract purchase payments		20,536			28,984			10,110			3,807			244,207
Net transfers⁽¹⁾		8,466			(5,275	)		1,348			(489	)		(18,688	)
Transfers for policy loans		—			(16,587	)		14,625			(2,068	)		(82,708	)
Policy charges		(1,611	)		(26,363	)		(11,440	)		(3,544	)		(373,543	)
Contract terminations:
Surrender benefits		(74	)		(38,284	)		(23,470	)		(438	)		(390,051	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		27,317			(57,525	)		(8,827	)		(2,732	)		(620,783	)
Net assets at beginning of year		13,415			1,349,445			234,468			140,265			10,570,064
Net assets at end of year	$	44,251		$	1,404,360		$	251,646		$	162,490		$	12,550,221

Accumulation unit activity
Units outstanding at beginning of year		13,010			323,487			88,336			72,790			1,950,257
Units purchased		27,995			55,889			10,185			8,085			41,022
Units redeemed		(1,549	)		(54,962	)		(13,367	)		(7,381	)		(143,128	)
Units outstanding at end of year		39,456			324,414			85,154			73,494			1,848,151

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



78		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	Put VT Sus Leaders, Cl IB			Royce Micro-Cap, Invest Cl			Temp Global Bond, Cl 1			Temp Global Bond, Cl 2			Third Ave VST Third Ave Value
Operations
Investment income (loss) — net	$	22		$	(12,356	)	$	—		$	(713	)	$	39,872
Net realized gain (loss) on sales of investments		177			(30,426	)		(11	)		(4,190	)		71,223
Distributions from capital gains		3,424			—			—			—			152,640
Net change in unrealized appreciation (depreciation) of investments		24,459			344,645			824			9,500			164,972
Net increase (decrease) in net assets resulting from operations		28,082			301,863			813			4,597			428,707

Contract transactions
Contract purchase payments		1,842			98,580			5,065			9,973			71,816
Net transfers⁽¹⁾		27,323			2,037			533			21,829			(17,268	)
Transfers for policy loans		(1,800	)		12,792			—			(230	)		(64,511	)
Policy charges		(2,923	)		(80,826	)		(1,656	)		(4,833	)		(77,082	)
Contract terminations:
Surrender benefits		(671	)		(77,003	)		—			(4,494	)		(84,246	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		23,771			(44,420	)		3,942			22,245			(171,291	)
Net assets at beginning of year		98,485			1,719,564			22,347			176,481			2,208,463
Net assets at end of year	$	150,338		$	1,977,007		$	27,102		$	203,323		$	2,465,879

Accumulation unit activity
Units outstanding at beginning of year		23,274			446,967			26,164			204,893			701,035
Units purchased		8,543			30,137			6,546			47,556			20,875
Units redeemed		(1,093	)		(41,201	)		(1,961	)		(22,908	)		(68,486	)
Units outstanding at end of year		30,724			435,903			30,749			229,541			653,424

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			79

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	VanEck VIP Global Gold, Cl S			VP Aggr, Cl 1			VP Aggr, Cl 2			VP Aggr, Cl 4			VP Conserv, Cl 1
Operations
Investment income (loss) — net	$	(508	)	$	—		$	(58,740	)	$	(108,554	)	$	—
Net realized gain (loss) on sales of investments		(224	)		1,873			227,790			614,731			—
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		14,148			181,508			3,521,280			2,928,301			1
Net increase (decrease) in net assets resulting from operations		13,416			183,381			3,690,330			3,434,478			1

Contract transactions
Contract purchase payments		5,449			562,736			1,140,911			511,208			—
Net transfers⁽¹⁾		10,298			349,774			1,337,267			(432,035	)		—
Transfers for policy loans		81			—			10,499			(30,436	)		—
Policy charges		(1,866	)		(107,266	)		(418,214	)		(421,655	)		—
Contract terminations:
Surrender benefits		(9,522	)		—			(539,325	)		(637,408	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		4,440			805,244			1,531,138			(1,010,326	)		—
Net assets at beginning of year		127,270			680,721			20,898,787			21,226,626			21
Net assets at end of year	$	145,126		$	1,669,346		$	26,120,255		$	23,650,778		$	22

Accumulation unit activity
Units outstanding at beginning of year		112,480			558,717			10,747,281			10,359,397			—
Units purchased		12,898			688,688			1,438,588			438,949			—
Units redeemed		(9,404	)		(81,407	)		(618,378	)		(810,895	)		—
Units outstanding at end of year		115,974			1,165,998			11,567,491			9,987,451			—

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



80		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	VP Conserv, Cl 2			VP Conserv, Cl 4			VP Man Vol Conserv, Cl 1		VP Man Vol Conserv, Cl 2			VP Man Vol Conserv Gro, Cl 1
Operations
Investment income (loss) — net	$	(2,949	)	$	(2,332	)	$	—	$	(594	)	$	—
Net realized gain (loss) on sales of investments		9,273			6,697			—		(157	)		(234	)
Distributions from capital gains		—			—			—		—			—
Net change in unrealized appreciation (depreciation) of investments		46,933			28,231			2		7,100			5,444
Net increase (decrease) in net assets resulting from operations		53,257			32,596			2		6,349			5,210

Contract transactions
Contract purchase payments		56,097			45,896			—		—			—
Net transfers⁽¹⁾		(9,241	)		(34,237	)		—		—			2,208
Transfers for policy loans		(1,872	)		761			—		—			—
Policy charges		(43,111	)		(40,968	)		—		(2,654	)		(1,772	)
Contract terminations:
Surrender benefits		(22,235	)		(25,363	)		—		—			—
Death benefits		—			—			—		—			—
Increase (decrease) from transactions		(20,362	)		(53,911	)		—		(2,654	)		436
Net assets at beginning of year		550,429			453,131			20		90,298			50,418
Net assets at end of year	$	583,324		$	431,816		$	22	$	93,993		$	56,064

Accumulation unit activity
Units outstanding at beginning of year		436,006			343,645			—		84,249			48,159
Units purchased		43,721			34,146			—		—			2,066
Units redeemed		(50,059	)		(73,131	)		—		(2,378	)		(1,627	)
Units outstanding at end of year		429,668			304,660			—		81,871			48,598

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			81

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	VP Man Vol Conserv Gro, Cl 2			VP Man Vol Gro, Cl 1			VP Man Vol Gro, Cl 2			VP Man Vol Mod Gro, Cl 1			VP Man Vol Mod Gro, Cl 2
Operations
Investment income (loss) — net	$	(775	)	$	—		$	(6,204	)	$	—		$	(5,716	)
Net realized gain (loss) on sales of investments		(220	)		(1,501	)		4,709			(833	)		7,760
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		12,946			104,673			280,793			24,517			191,382
Net increase (decrease) in net assets resulting from operations		11,951			103,172			279,298			23,684			193,426

Contract transactions
Contract purchase payments		1,119			180,538			47,344			156,927			63,055
Net transfers⁽¹⁾		—			252,191			(12,292	)		41,141			102,421
Transfers for policy loans		(556	)		—			(28,214	)		—			334
Policy charges		(10,162	)		(58,739	)		(23,227	)		(47,161	)		(73,762	)
Contract terminations:
Surrender benefits		—			(983	)		(38	)		—			(28,413	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(9,599	)		373,007			(16,427	)		150,907			63,635
Net assets at beginning of year		133,914			468,252			1,975,750			120,953			1,604,176
Net assets at end of year	$	136,266		$	944,431		$	2,238,621		$	295,544		$	1,861,237

Accumulation unit activity
Units outstanding at beginning of year		118,382			422,144			1,558,022			111,825			1,315,479
Units purchased		964			369,827			37,079			172,636			128,518
Units redeemed		(9,136	)		(50,765	)		(50,780	)		(41,562	)		(79,782	)
Units outstanding at end of year		110,210			741,206			1,544,321			242,899			1,364,215

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



82		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	VP Mod, Cl 1			VP Mod, Cl 2			VP Mod, Cl 4			VP Mod Aggr, Cl 1			VP Mod Aggr, Cl 2
Operations
Investment income (loss) — net	$	—		$	(124,477	)	$	(165,801	)	$	—		$	(144,158	)
Net realized gain (loss) on sales of investments		(4,294	)		447,303			725,768			641			723,356
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		352,799			2,631,972			3,219,738			983,039			4,696,860
Net increase (decrease) in net assets resulting from operations		348,505			2,954,798			3,779,705			983,680			5,276,058

Contract transactions
Contract purchase payments		1,043,020			1,245,122			1,263,281			1,600,974			2,007,900
Net transfers⁽¹⁾		542,198			(221,116	)		(227,216	)		1,076,621			(939,256	)
Transfers for policy loans		—			(14,297	)		57,763			(62,537	)		(486,792	)
Policy charges		(167,852	)		(1,010,278	)		(1,480,027	)		(445,320	)		(1,060,361	)
Contract terminations:
Surrender benefits		(977	)		(1,312,190	)		(1,098,432	)		—			(2,233,895	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		1,416,389			(1,312,759	)		(1,484,631	)		2,169,738			(2,712,404	)
Net assets at beginning of year		2,021,253			24,482,009			31,437,346			5,223,479			37,869,453
Net assets at end of year	$	3,786,147		$	26,124,048		$	33,732,420		$	8,376,897		$	40,433,107

Accumulation unit activity
Units outstanding at beginning of year		1,789,991			14,670,949			18,732,757			4,464,475			20,860,440
Units purchased		1,312,944			745,459			927,437			2,155,266			1,088,829
Units redeemed		(141,449	)		(1,473,802	)		(1,706,257	)		(406,216	)		(2,596,875	)
Units outstanding at end of year		2,961,486			13,942,606			17,953,937			6,213,525			19,352,394

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			83

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	VP Mod Aggr, Cl 4			VP Mod Conserv, Cl 1			VP Mod Conserv, Cl 2			VP Mod Conserv, Cl 4			VP Ptnrs Core Bond, Cl 1
Operations
Investment income (loss) — net	$	(258,484	)	$	—		$	(10,004	)	$	(13,422	)	$	599
Net realized gain (loss) on sales of investments		2,029,052			101			44,094			56,623			(79	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		5,533,079			33,180			166,802			219,500			618
Net increase (decrease) in net assets resulting from operations		7,303,647			33,281			200,892			262,701			1,138

Contract transactions
Contract purchase payments		1,946,699			—			127,490			147,977			2,253
Net transfers⁽¹⁾		(631,191	)		—			10,841			(14,152	)		11,726
Transfers for policy loans		(349,450	)		—			23,702			(64	)		—
Policy charges		(1,348,430	)		(8,589	)		(117,304	)		(156,468	)		(1,355	)
Contract terminations:
Surrender benefits		(4,508,204	)		—			(54,069	)		(101,301	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(4,890,576	)		(8,589	)		(9,340	)		(124,008	)		12,624
Net assets at beginning of year		53,423,923			313,940			2,001,521			2,712,061			10,581
Net assets at end of year	$	55,836,994		$	338,632		$	2,193,073		$	2,850,754		$	24,343

Accumulation unit activity
Units outstanding at beginning of year		28,411,714			292,086			1,323,591			1,853,935			10,628
Units purchased		1,222,595			—			246,277			165,354			13,711
Units redeemed		(3,528,619	)		(7,671	)		(260,483	)		(239,308	)		(1,337	)
Units outstanding at end of year		26,105,690			284,415			1,309,385			1,779,981			23,002

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



84		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	VP Ptnrs Core Bond, Cl 2			VP Ptnrs Core Eq, Cl 1			VP Ptnrs Core Eq, Cl 2			VP Ptnrs Core Eq, Cl 3			VP Ptnrs Intl Core Eq, Cl 1
Operations
Investment income (loss) — net	$	357		$	—		$	—		$	(2,047	)	$	693
Net realized gain (loss) on sales of investments		(186	)		84			2			20,929			(2,703	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		358			287			2,312			66,073			11,616
Net increase (decrease) in net assets resulting from operations		529			371			2,314			84,955			9,606

Contract transactions
Contract purchase payments		557			1,249			124			13,597			12,527
Net transfers⁽¹⁾		11,136			(855	)		28,126			(10,974	)		(8,135	)
Transfers for policy loans		(1,295	)		—			—			(2,522	)		—
Policy charges		(1,286	)		(617	)		(5	)		(5,830	)		(4,201	)
Contract terminations:
Surrender benefits		(80	)		—			(32	)		(25,882	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		9,032			(223	)		28,213			(31,611	)		191
Net assets at beginning of year		3,832			1,442			1,009			370,132			53,812
Net assets at end of year	$	13,393		$	1,590		$	31,536		$	423,476		$	63,609

Accumulation unit activity
Units outstanding at beginning of year		3,460			997			365			102,229			48,775
Units purchased		10,566			804			9,073			8,266			10,470
Units redeemed		(2,380	)		(923	)		(2	)		(15,563	)		(10,262	)
Units outstanding at end of year		11,646			878			9,436			94,932			48,983

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			85

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	VP Ptnrs Intl Core Eq, Cl 2			VP Ptnrs Intl Gro, Cl 1			VP Ptnrs Intl Gro, Cl 2			VP Ptnrs Intl Val, Cl 1			VP Ptnrs Intl Val, Cl 2
Operations
Investment income (loss) — net	$	354		$	652		$	448		$	523		$	1,189
Net realized gain (loss) on sales of investments		(222	)		134			(1,656	)		46			(11	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		6,215			17,960			26,772			3,750			8,562
Net increase (decrease) in net assets resulting from operations		6,347			18,746			25,564			4,319			9,740

Contract transactions
Contract purchase payments		1,590			16,832			14,467			19,012			3,401
Net transfers⁽¹⁾		22,251			(657	)		(16,012	)		(1,783	)		3,423
Transfers for policy loans		(30	)		—			625			—			(2,231	)
Policy charges		(1,886	)		(6,255	)		(7,147	)		(3,704	)		(1,727	)
Contract terminations:
Surrender benefits		(1	)		—			—			—			(1,531	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		21,924			9,920			(8,067	)		13,525			1,335
Net assets at beginning of year		27,410			121,423			180,518			21,108			56,055
Net assets at end of year	$	55,681		$	150,089		$	198,015		$	38,952		$	67,130

Accumulation unit activity
Units outstanding at beginning of year		19,872			106,559			123,757			21,148			43,885
Units purchased		15,801			13,841			9,547			17,412			4,895
Units redeemed		(1,271	)		(5,631	)		(14,694	)		(5,244	)		(3,847	)
Units outstanding at end of year		34,402			114,769			118,610			33,316			44,933

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



86		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	VP Ptnrs Sm Cap Gro, Cl 1			VP Ptnrs Sm Cap Gro, Cl 2			VP Ptnrs Sm Cap Val, Cl 1			VP Ptnrs Sm Cap Val, Cl 2			VP Ptnrs Sm Cap Val, Cl 3
Operations
Investment income (loss) — net	$	—		$	—		$	—		$	—		$	(3,028	)
Net realized gain (loss) on sales of investments		(55	)		21			(12	)		107			18,785
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		3,685			1,786			1,072			516			46,962
Net increase (decrease) in net assets resulting from operations		3,630			1,807			1,060			623			62,719

Contract transactions
Contract purchase payments		12,081			3,526			1,032			635			25,843
Net transfers⁽¹⁾		1,018			—			721			—			19,058
Transfers for policy loans		—			—			—			—			503
Policy charges		(1,780	)		(618	)		(221	)		(278	)		(16,183	)
Contract terminations:
Surrender benefits		—			—			—			(604	)		(37,695	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		11,319			2,908			1,532			(247	)		(8,474	)
Net assets at beginning of year		42,633			23,929			8,275			5,796			605,181
Net assets at end of year	$	57,582		$	28,644		$	10,867		$	6,172		$	659,426

Accumulation unit activity
Units outstanding at beginning of year		38,919			12,078			7,239			2,925			186,649
Units purchased		11,713			1,747			1,485			313			29,111
Units redeemed		(1,596	)		(304	)		(188	)		(435	)		(23,622	)
Units outstanding at end of year		49,036			13,521			8,536			2,803			192,138

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			87

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	VP US Flex Conserv Gro, Cl 1			VP US Flex Gro, Cl 1			VP US Flex Mod Gro, Cl 1			Wanger Acorn			Wanger Intl
Operations
Investment income (loss) — net	$	—		$	—		$	—		$	(28,217	)	$	(8,163	)
Net realized gain (loss) on sales of investments		(21	)		(131	)		23			(412,633	)		(170,522	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation (depreciation) of investments		511			18,801			1,105			1,452,756			809,823
Net increase (decrease) in net assets resulting from operations		490			18,670			1,128			1,011,906			631,138

Contract transactions
Contract purchase payments		2,692			46,694			4,293			157,853			161,937
Net transfers⁽¹⁾		(746	)		2,651			—			(74,096	)		(197,028	)
Transfers for policy loans		—			—			—			(35,281	)		(18,710	)
Policy charges		(172	)		(16,006	)		(1,027	)		(151,379	)		(118,339	)
Contract terminations:
Surrender benefits		—			—			—			(174,450	)		(131,777	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		1,774			33,339			3,266			(277,353	)		(303,917	)
Net assets at beginning of year		3,582			87,806			5,736			4,899,349			3,948,383
Net assets at end of year	$	5,846		$	139,815		$	10,130		$	5,633,902		$	4,275,604

Accumulation unit activity
Units outstanding at beginning of year		3,390			79,000			5,289			1,295,424			1,707,172
Units purchased		2,424			41,877			3,780			104,136			67,055
Units redeemed		(844	)		(13,491	)		(896	)		(129,416	)		(200,855	)
Units outstanding at end of year		4,970			107,386			8,173			1,270,144			1,573,372

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



88		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2023 (continued)	WA Var Global Hi Yd Bond, Cl I			WA Var Global Hi Yd Bond, Cl II
Operations
Investment income (loss) — net	$	915		$	462
Net realized gain (loss) on sales of investments		(473	)		(137	)
Distributions from capital gains		—			—
Net change in unrealized appreciation (depreciation) of investments		1,208			508
Net increase (decrease) in net assets resulting from operations		1,650			833

Contract transactions
Contract purchase payments		3,534			1,100
Net transfers⁽¹⁾		(2,416	)		—
Transfers for policy loans		—			15
Policy charges		(1,802	)		(768	)
Contract terminations:
Surrender benefits		—			—
Death benefits		—			—
Increase (decrease) from transactions		(684	)		347
Net assets at beginning of year		16,564			8,128
Net assets at end of year	$	17,530		$	9,308

Accumulation unit activity
Units outstanding at beginning of year		16,341			6,721
Units purchased		3,388			899
Units redeemed		(4,044	)		(620	)
Units outstanding at end of year		15,685			7,000

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			89

Statement of Changes in Net Assets


Year ended December 31, 2022	AB VPS Dyn Asset Alloc, Cl B			AB VPS Intl Val, Cl B			AB VPS Lg Cap Gro, Cl A			AB VPS Lg Cap Gro, Cl B			AB VPS Relative Val, Cl B
Operations
Investment income (loss) — net	$	11		$	91,981		$	—		$	(6,159	)	$	16,539
Net realized gain (loss) on sales of investments		—			(7,553	)		(2,200	)		2,619			16,877
Distributions from capital gains		147			—			17,413			241,564			412,088
Net change in unrealized appreciation or depreciation of investments		(256	)		(487,104	)		(61,857	)		(891,053	)		(578,281	)
Net increase (decrease) in net assets resulting from operations		(98	)		(402,676	)		(46,644	)		(653,029	)		(132,777	)

Contract transactions
Contract purchase payments		—			147,976			75,394			125,874			65,312
Net transfers⁽¹⁾		—			(18,761	)		33,842			102,845			(59,299	)
Transfers for policy loans		—			(11,973	)		—			(5,974	)		(25,598	)
Policy charges		—			(89,150	)		(11,628	)		(46,621	)		(59,713	)
Contract terminations:
Surrender benefits		—			(46,211	)		—			(8,659	)		(13,226	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		—			(18,119	)		97,608			167,465			(92,524	)
Net assets at beginning of year		525			2,868,114			121,984			2,208,334			2,756,038
Net assets at end of year	$	427		$	2,447,319		$	172,948		$	1,722,770		$	2,530,737

Accumulation unit activity
Units outstanding at beginning of year		—			1,523,422			58,808			349,809			721,010
Units purchased		—			98,506			65,097			54,590			18,149
Units redeemed		—			(105,966	)		(7,280	)		(12,562	)		(41,537	)
Units outstanding at end of year		—			1,515,962			116,625			391,837			697,622

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



90		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Allspg VT Index Asset Alloc, Cl 2			Allspg VT Intl Eq, Cl 2			Allspg VT Opp, Cl 1			Allspg VT Opp, Cl 2			Allspg VT Sm Cap Gro, Cl 1
Operations
Investment income (loss) — net	$	1,158		$	28,056		$	—		$	(5,030	)	$	—
Net realized gain (loss) on sales of investments		(3,251	)		(32,004	)		(55	)		11,028			(5,082	)
Distributions from capital gains		63,023			—			1,533			246,572			15,123
Net change in unrealized appreciation or depreciation of investments		(167,930	)		(125,702	)		(2,724	)		(579,190	)		(49,864	)
Net increase (decrease) in net assets resulting from operations		(107,000	)		(129,650	)		(1,246	)		(326,620	)		(39,823	)

Contract transactions
Contract purchase payments		21,072			42,283			3,522			50,161			65,278
Net transfers⁽¹⁾		(26,411	)		5,173			7,233			(44,398	)		58,999
Transfers for policy loans		3,087			77			—			(3,127	)		—
Policy charges		(15,729	)		(26,033	)		(570	)		(30,761	)		(9,873	)
Contract terminations:
Surrender benefits		(1	)		(17,128	)		(140	)		(31,464	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(17,982	)		4,372			10,045			(59,589	)		114,404
Net assets at beginning of year		619,694			1,050,771			3,000			1,578,669			82,772
Net assets at end of year	$	494,712		$	925,493		$	11,799		$	1,192,460		$	157,353

Accumulation unit activity
Units outstanding at beginning of year		268,474			482,056			1,604			297,509			45,645
Units purchased		12,264			29,271			7,228			13,375			94,136
Units redeemed		(20,476	)		(26,888	)		(389	)		(24,131	)		(7,710	)
Units outstanding at end of year		260,262			484,439			8,443			286,753			132,071

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			91

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Allspg VT Sm Cap Gro, Cl 2			ALPS Alerian Engy Infr, Class I			ALPS Alerian Engy Infr, Class III			AC VP Intl, Cl I			AC VP Intl, Cl II
Operations
Investment income (loss) — net	$	(4,662	)	$	1,056		$	18,108		$	5,604		$	6,429
Net realized gain (loss) on sales of investments		(46,778	)		58			10,180			3,213			(3,621	)
Distributions from capital gains		239,270			—			—			110,995			110,745
Net change in unrealized appreciation or depreciation of investments		(862,445	)		(197	)		32,524			(355,884	)		(345,832	)
Net increase (decrease) in net assets resulting from operations		(674,615	)		917			60,812			(236,072	)		(232,279	)

Contract transactions
Contract purchase payments		78,667			13,273			21,183			23,425			30,883
Net transfers⁽¹⁾		(51,511	)		6,999			55,508			(17,757	)		5,906
Transfers for policy loans		(16,574	)		—			(11,257	)		7,183			(6,594	)
Policy charges		(33,581	)		(366	)		(5,591	)		(21,683	)		(12,400	)
Contract terminations:
Surrender benefits		(27,830	)		(226	)		(5,826	)		(17,581	)		(10,998	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(50,829	)		19,680			54,017			(26,413	)		6,797
Net assets at beginning of year		1,936,899			2,236			389,588			927,558			926,276
Net assets at end of year	$	1,211,455		$	22,833		$	504,417		$	665,073		$	700,794

Accumulation unit activity
Units outstanding at beginning of year		370,886			1,947			463,525			354,858			498,841
Units purchased		24,322			16,707			74,127			15,617			27,601
Units redeemed		(28,436	)		(293	)		(20,393	)		(35,425	)		(21,843	)
Units outstanding at end of year		366,772			18,361			517,259			335,050			504,599

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



92		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	AC VP Val, Cl I			AC VP Val, Cl II			BlackRock Global Alloc, Cl I			BlackRock Global Alloc, Cl III			Calvert VP EAFE Intl Index, Cl F⁽²⁾
Operations
Investment income (loss) — net	$	56,067		$	37,673		$	—		$	(2,372	)	$	12
Net realized gain (loss) on sales of investments		112,523			49,105			(772	)		(14,911	)		—
Distributions from capital gains		318,396			191,723			1,304			7,430			—
Net change in unrealized appreciation or depreciation of investments		(498,966	)		(278,248	)		(17,352	)		(79,479	)		(25	)
Net increase (decrease) in net assets resulting from operations		(11,980	)		253			(16,820	)		(89,332	)		(13	)

Contract transactions
Contract purchase payments		141,192			75,400			33,339			23,248			350
Net transfers⁽¹⁾		37,892			16,445			15,967			(29,127	)		—
Transfers for policy loans		(12,022	)		(19,185	)		—			(666	)		—
Policy charges		(147,188	)		(53,454	)		(8,590	)		(9,748	)		—
Contract terminations:
Surrender benefits		(134,150	)		(92,876	)		—			(7,497	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(114,276	)		(73,670	)		40,716			(23,790	)		350
Net assets at beginning of year		4,099,225			2,521,124			95,155			536,304			—
Net assets at end of year	$	3,972,969		$	2,447,707		$	119,051		$	423,182		$	337

Accumulation unit activity
Units outstanding at beginning of year		917,928			1,181,672			66,633			336,061			—
Units purchased		77,544			65,644			39,353			16,282			—
Units redeemed		(83,219	)		(91,763	)		(6,908	)		(34,400	)		—
Units outstanding at end of year		912,253			1,155,553			99,078			317,943			—

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

⁽²⁾	For the period May 2, 2022 (commencement of operations) to December 31, 2022.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			93

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Calvert VP EAFE Intl Index, Cl I⁽²⁾			Calvert VP Nasdaq 100 Index, Cl F⁽²⁾			Calvert VP Nasdaq 100 Index, Cl I⁽²⁾			Calv VP Russ 2000 Sm Cap Ind, Cl F⁽²⁾			Calv VP Russ 2000 Sm Cap Ind, Cl I⁽²⁾
Operations
Investment income (loss) — net	$	342		$	1		$	12		$	3		$	3
Net realized gain (loss) on sales of investments		(3	)		—			3			—			—
Distributions from capital gains		—			21			300			36			35
Net change in unrealized appreciation or depreciation of investments		45			(107	)		(1,154	)		(69	)		(69	)
Net increase (decrease) in net assets resulting from operations		384			(85	)		(839	)		(30	)		(31	)

Contract transactions
Contract purchase payments		5,404			450			475			349			350
Net transfers⁽¹⁾		32,719			—			6,209			—			—
Transfers for policy loans		—			—			—			—			—
Policy charges		(649	)		—			—			—			—
Contract terminations:
Surrender benefits		(323	)		—			(448	)		—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		37,151			450			6,236			349			350
Net assets at beginning of year		—			—			—			—			—
Net assets at end of year	$	37,535		$	365		$	5,397		$	319		$	319

Accumulation unit activity
Units outstanding at beginning of year		—			—			—			—			—
Units purchased		38,973			—			6,316			—			—
Units redeemed		(719	)		—			—			—			—
Units outstanding at end of year		38,254			—			6,316			—			—

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

⁽²⁾	For the period May 2, 2022 (commencement of operations) to December 31, 2022.

See accompanying notes to financial statements.



94		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Calvert VP SRI Bal, Cl I			Col VP Bal, Cl 1			Col VP Bal, Cl 3			Col VP Commodity Strategy, Cl 1			Col VP Commodity Strategy, Cl 2
Operations
Investment income (loss) — net	$	18,338		$	—		$	(127,390	)	$	13,743		$	9,293
Net realized gain (loss) on sales of investments		(5,033	)		(420	)		659,544			130			1,243
Distributions from capital gains		244,424			—			—			—			—
Net change in unrealized appreciation or depreciation of investments		(721,057	)		(191,334	)		(3,803,769	)		(6,837	)		(4,236	)
Net increase (decrease) in net assets resulting from operations		(463,328	)		(191,754	)		(3,271,615	)		7,036			6,300

Contract transactions
Contract purchase payments		21,330			98,577			643,563			14,401			2,648
Net transfers⁽¹⁾		(11,785	)		96,443			(11,316	)		2,114			731
Transfers for policy loans		1,141			—			8,453			—			(2,803	)
Policy charges		(90,669	)		(34,529	)		(869,056	)		(2,202	)		(1,305	)
Contract terminations:
Surrender benefits		(301	)		—			(588,945	)		—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(80,284	)		160,491			(817,301	)		14,313			(729	)
Net assets at beginning of year		2,936,746			1,087,263			19,187,380			39,072			30,751
Net assets at end of year	$	2,393,134		$	1,056,000		$	15,098,464		$	60,421		$	36,322

Accumulation unit activity
Units outstanding at beginning of year		946,502			703,868			6,268,126			29,596			37,741
Units purchased		8,606			141,733			279,593			10,219			3,680
Units redeemed		(38,404	)		(25,441	)		(601,329	)		(1,384	)		(3,867	)
Units outstanding at end of year		916,704			820,160			5,946,390			38,431			37,554

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			95

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Col VP Contrarian Core, Cl 1			Col VP Contrarian Core, Cl 2			Col VP Disciplined Core, Cl 1			Col VP Disciplined Core, Cl 2			Col VP Disciplined Core, Cl 3
Operations
Investment income (loss) — net	$	—		$	—		$	—		$	—		$	(225,495	)
Net realized gain (loss) on sales of investments		6			7,282			(131	)		12,155			1,467,799
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation or depreciation of investments		(24,944	)		(37,876	)		(11,031	)		(96,221	)		(7,534,782	)
Net increase (decrease) in net assets resulting from operations		(24,938	)		(30,594	)		(11,162	)		(84,066	)		(6,292,478	)

Contract transactions
Contract purchase payments		51,410			14,840			32,695			23,418			904,119
Net transfers⁽¹⁾		36,668			5,001			42,815			699			(231,249	)
Transfers for policy loans		—			(4,927	)		—			(9,450	)		(19,890	)
Policy charges		(16,055	)		(3,071	)		(6,127	)		(16,754	)		(1,338,686	)
Contract terminations:
Surrender benefits		—			(12,348	)		—			(1,101	)		(943,181	)
Death benefits		—			—			—			—			(14,120	)
Increase (decrease) from transactions		72,023			(505	)		69,383			(3,188	)		(1,643,007	)
Net assets at beginning of year		107,756			158,014			42,910			449,068			32,946,689
Net assets at end of year	$	154,841		$	126,915		$	101,131		$	361,814		$	25,011,204

Accumulation unit activity
Units outstanding at beginning of year		59,557			51,786			25,369			123,527			9,993,714
Units purchased		55,905			7,190			52,405			7,819			324,926
Units redeemed		(10,255	)		(7,719	)		(4,214	)		(8,567	)		(939,147	)
Units outstanding at end of year		105,207			51,257			73,560			122,779			9,379,493

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



96		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Col VP Divd Opp, Cl 1			Col VP Divd Opp, Cl 2			Col VP Divd Opp, Cl 3			Col VP Emerg Mkts Bond, Cl 1			Col VP Emerg Mkts Bond, Cl 2
Operations
Investment income (loss) — net	$	—		$	—		$	(71,172	)	$	644		$	819
Net realized gain (loss) on sales of investments		79			2,532			530,556			(40	)		(88	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation or depreciation of investments		(394	)		(4,400	)		(698,076	)		(1,153	)		(4,211	)
Net increase (decrease) in net assets resulting from operations		(315	)		(1,868	)		(238,692	)		(549	)		(3,480	)

Contract transactions
Contract purchase payments		22,009			5,860			420,925			16,305			2,688
Net transfers⁽¹⁾		16,841			37,679			(46,949	)		4,250			—
Transfers for policy loans		—			—			21,915			—			—
Policy charges		(7,854	)		(2,866	)		(440,647	)		(879	)		(470	)
Contract terminations:
Surrender benefits		—			—			(443,786	)		(70	)		—
Death benefits		—			—			(18,630	)		—			—
Increase (decrease) from transactions		30,996			40,673			(507,172	)		19,606			2,218
Net assets at beginning of year		80,541			113,387			13,120,839			2,307			21,547
Net assets at end of year	$	111,222		$	152,192		$	12,374,975		$	21,364		$	20,285

Accumulation unit activity
Units outstanding at beginning of year		56,566			44,199			3,424,864			1,995			15,918
Units purchased		28,108			17,113			127,746			21,768			2,369
Units redeemed		(5,681	)		(1,150	)		(266,786	)		(939	)		(414	)
Units outstanding at end of year		78,993			60,162			3,285,824			22,824			17,873

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			97

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Col VP Emer Mkts, Cl 1			Col VP Emer Mkts, Cl 2			Col VP Emer Mkts, Cl 3			Col VP Global Strategic Inc, Cl 2			Col VP Global Strategic Inc, Cl 3
Operations
Investment income (loss) — net	$	—		$	—		$	(11,603	)	$	2,541		$	34,465
Net realized gain (loss) on sales of investments		(2,188	)		(14,624	)		(80,559	)		(563	)		(21,846	)
Distributions from capital gains		37,788			103,950			635,575			—			—
Net change in unrealized appreciation or depreciation of investments		(81,634	)		(240,676	)		(1,514,409	)		(14,455	)		(204,902	)
Net increase (decrease) in net assets resulting from operations		(46,034	)		(151,350	)		(970,996	)		(12,477	)		(192,283	)

Contract transactions
Contract purchase payments		56,479			41,694			110,751			5,319			59,604
Net transfers⁽¹⁾		51,999			(12,780	)		(20,971	)		—			6,515
Transfers for policy loans		—			(1,886	)		3,851			(1,769	)		(6,984	)
Policy charges		(6,795	)		(16,684	)		(64,825	)		(2,935	)		(53,117	)
Contract terminations:
Surrender benefits		—			(6,775	)		(104,725	)		—			(23,637	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		101,683			3,569			(75,919	)		615			(17,619	)
Net assets at beginning of year		112,367			455,326			2,927,224			92,637			1,395,058
Net assets at end of year	$	168,016		$	307,545		$	1,880,309		$	80,775		$	1,185,156

Accumulation unit activity
Units outstanding at beginning of year		76,876			250,402			847,968			91,808			1,049,829
Units purchased		100,892			31,516			58,120			5,886			59,499
Units redeemed		(6,463	)		(29,202	)		(77,239	)		(5,013	)		(71,050	)
Units outstanding at end of year		171,305			252,716			828,849			92,681			1,038,278

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



98		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Col VP Govt Money Mkt, Cl 1			Col VP Govt Money Mkt, Cl 2			Col VP Govt Money Mkt, Cl 3			Col VP Hi Yield Bond, Cl 1			Col VP Hi Yield Bond, Cl 2
Operations
Investment income (loss) — net	$	1,661		$	5,641		$	15,502		$	2,564		$	14,284
Net realized gain (loss) on sales of investments		—			1			1			(294	)		(1,914	)
Distributions from capital gains		—			—			—			344			2,022
Net change in unrealized appreciation or depreciation of investments		—			—			—			(6,629	)		(47,730	)
Net increase (decrease) in net assets resulting from operations		1,661			5,642			15,503			(4,015	)		(33,338	)

Contract transactions
Contract purchase payments		100,174			102,474			240,507			27,764			30,037
Net transfers⁽¹⁾		24,950			(59,322	)		(80,648	)		22,086			(7,374	)
Transfers for policy loans		—			(7,386	)		28,165			—			(4,011	)
Policy charges		(5,189	)		(23,033	)		(258,217	)		(4,175	)		(11,208	)
Contract terminations:
Surrender benefits		—			(342	)		(19,556	)		—			(828	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		119,935			12,391			(89,749	)		45,675			6,616
Net assets at beginning of year		44,950			492,289			2,734,400			26,692			309,502
Net assets at end of year	$	166,546		$	510,322		$	2,660,154		$	68,352		$	282,780

Accumulation unit activity
Units outstanding at beginning of year		44,118			476,129			2,736,771			21,689			188,870
Units purchased		122,478			98,937			343,080			44,129			20,169
Units redeemed		(5,077	)		(86,899	)		(433,081	)		(3,728	)		(15,627	)
Units outstanding at end of year		161,519			488,167			2,646,770			62,090			193,412

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			99

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Col VP Hi Yield Bond, Cl 3			Col VP Inc Opp, Cl 1			Col VP Inc Opp, Cl 2			Col VP Inc Opp, Cl 3			Col VP Inter Bond, Cl 1
Operations
Investment income (loss) — net	$	116,199		$	1,001		$	1,586		$	49,837		$	1,625
Net realized gain (loss) on sales of investments		(20,577	)		(67	)		(29	)		(16,791	)		(423	)
Distributions from capital gains		17,898			669			1,116			38,127			34
Net change in unrealized appreciation or depreciation of investments		(431,307	)		(3,462	)		(5,990	)		(196,080	)		(10,287	)
Net increase (decrease) in net assets resulting from operations		(317,787	)		(1,859	)		(3,317	)		(124,907	)		(9,051	)

Contract transactions
Contract purchase payments		86,630			2,277			3,685			29,329			15,413
Net transfers⁽¹⁾		(52,980	)		168			12,797			(11,089	)		5,576
Transfers for policy loans		3,481			—			—			(2,279	)		—
Policy charges		(97,453	)		(567	)		(767	)		(27,432	)		(4,283	)
Contract terminations:
Surrender benefits		(86,863	)		—			—			(31,145	)		—
Death benefits		(5,168	)		—			—			—			—
Increase (decrease) from transactions		(152,353	)		1,878			15,715			(42,616	)		16,706
Net assets at beginning of year		2,889,550			18,093			31,311			1,182,207			48,494
Net assets at end of year	$	2,419,410		$	18,112		$	43,709		$	1,014,684		$	56,149

Accumulation unit activity
Units outstanding at beginning of year		1,113,218			14,911			19,681			553,960			40,227
Units purchased		39,544			2,183			11,445			16,623			19,964
Units redeemed		(112,257	)		(506	)		(525	)		(34,442	)		(4,033	)
Units outstanding at end of year		1,040,505			16,588			30,601			536,141			56,158

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



100		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Col VP Inter Bond, Cl 2			Col VP Inter Bond, Cl 3			Col VP Lg Cap Gro, Cl 1			Col VP Lg Cap Gro, Cl 2			Col VP Lg Cap Gro, Cl 3
Operations
Investment income (loss) — net	$	1,272		$	148,223		$	—		$	—		$	(17,074	)
Net realized gain (loss) on sales of investments		(4,242	)		(83,839	)		(6,168	)		4,762			189,680
Distributions from capital gains		29			3,986			—			—			—
Net change in unrealized appreciation or depreciation of investments		(7,932	)		(1,278,117	)		(159,031	)		(130,183	)		(1,412,391	)
Net increase (decrease) in net assets resulting from operations		(10,873	)		(1,209,747	)		(165,199	)		(125,421	)		(1,239,785	)

Contract transactions
Contract purchase payments		16,990			239,027			440,576			53,564			113,351
Net transfers⁽¹⁾		(27,495	)		14,402			162,975			(8,195	)		(64,612	)
Transfers for policy loans		(1,167	)		(41,785	)		—			(5,538	)		(49,129	)
Policy charges		(1,887	)		(282,453	)		(53,410	)		(8,126	)		(81,847	)
Contract terminations:
Surrender benefits		—			(163,735	)		—			—			(60,854	)
Death benefits		—			(2,887	)		—			—			—
Increase (decrease) from transactions		(13,559	)		(237,431	)		550,141			31,705			(143,091	)
Net assets at beginning of year		66,153			6,923,643			346,432			392,070			3,968,111
Net assets at end of year	$	41,721		$	5,476,465		$	731,374		$	298,354		$	2,585,235

Accumulation unit activity
Units outstanding at beginning of year		48,732			3,717,812			166,962			85,336			809,388
Units purchased		13,351			196,112			380,622			15,233			35,172
Units redeemed		(24,955	)		(322,292	)		(33,883	)		(5,724	)		(83,622	)
Units outstanding at end of year		37,128			3,591,632			513,701			94,845			760,938

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			101

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Col VP Lg Cap Index, Cl 1			Col VP Lg Cap Index, Cl 3			Col VP Limited Duration Cr, Cl 1			Col VP Limited Duration Cr, Cl 2			Col VP Long Govt/ Cr Bond, Cl 1
Operations
Investment income (loss) — net	$	—		$	(59,366	)	$	112		$	(808	)	$	317
Net realized gain (loss) on sales of investments		5,097			385,719			(695	)		(18,264	)		(1,204	)
Distributions from capital gains		—			—			—			—			347
Net change in unrealized appreciation or depreciation of investments		(339,229	)		(2,983,716	)		(310	)		(25,768	)		(2,104	)
Net increase (decrease) in net assets resulting from operations		(334,132	)		(2,657,363	)		(893	)		(44,840	)		(2,644	)

Contract transactions
Contract purchase payments		1,265,346			390,014			45,519			826,756			10,525
Net transfers⁽¹⁾		381,497			97,314			(36,011	)		22,799			—
Transfers for policy loans		—			(121,439	)		—			(2,189	)		—
Policy charges		(193,034	)		(275,261	)		(1,071	)		(14,355	)		(478	)
Contract terminations:
Surrender benefits		(12,993	)		(165,975	)		(82	)		(10,647	)		(79	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		1,440,816			(75,347	)		8,355			822,364			9,968
Net assets at beginning of year		1,407,353			14,197,243			10,542			681,131			3,443
Net assets at end of year	$	2,514,037		$	11,464,533		$	18,004		$	1,458,655		$	10,767

Accumulation unit activity
Units outstanding at beginning of year		790,988			3,011,939			9,364			635,866			2,523
Units purchased		1,075,432			140,951			42,978			789,384			9,137
Units redeemed		(136,004	)		(125,101	)		(35,178	)		(37,269	)		(447	)
Units outstanding at end of year		1,730,416			3,027,789			17,164			1,387,981			11,213

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



102		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Col VP Long Govt/Cr Bond, Cl 2			Col VP Overseas Core, Cl 1			Col VP Overseas Core, Cl 2			Col VP Overseas Core, Cl 3			Col VP Select Lg Cap Val, Cl 1
Operations
Investment income (loss) — net	$	202		$	611		$	1,130		$	(1,511	)	$	—
Net realized gain (loss) on sales of investments		(91	)		(399	)		(1,705	)		31,774			(198	)
Distributions from capital gains		250			7,678			11,684			333,003			—
Net change in unrealized appreciation or depreciation of investments		(3,131	)		(18,577	)		(37,093	)		(1,184,325	)		515
Net increase (decrease) in net assets resulting from operations		(2,770	)		(10,687	)		(25,984	)		(821,059	)		317

Contract transactions
Contract purchase payments		1,341			55,436			21,759			224,747			109,137
Net transfers⁽¹⁾		—			44,885			(2,640	)		(8,032	)		160,941
Transfers for policy loans		—			—			(3,400	)		15,003			—
Policy charges		(316	)		(6,470	)		(5,698	)		(230,672	)		(20,838	)
Contract terminations:
Surrender benefits		—			—			—			(174,536	)		—
Death benefits		—			—			—			(3,619	)		—
Increase (decrease) from transactions		1,025			93,851			10,021			(177,109	)		249,240
Net assets at beginning of year		9,709			78,170			169,965			5,338,817			105,814
Net assets at end of year	$	7,964		$	161,334		$	154,002		$	4,340,649		$	355,371

Accumulation unit activity
Units outstanding at beginning of year		6,367			58,074			94,407			3,611,334			69,647
Units purchased		1,118			88,075			13,765			197,064			183,012
Units redeemed		(262	)		(5,676	)		(7,653	)		(344,737	)		(14,358	)
Units outstanding at end of year		7,223			140,473			100,519			3,463,661			238,301

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			103

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Col VP Select Lg Cap Val, Cl 2			Col VP Select Lg Cap Val, Cl 3			Col VP Select Mid Cap Gro, Cl 1			Col VP Select Mid Cap Gro, Cl 2			Col VP Select Mid Cap Gro, Cl 3
Operations
Investment income (loss) — net	$	—		$	(4,857	)	$	—		$	—		$	(4,690	)
Net realized gain (loss) on sales of investments		6,528			16,274			159			2,794			39,612
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation or depreciation of investments		(9,058	)		(32,391	)		(49,050	)		(36,979	)		(421,838	)
Net increase (decrease) in net assets resulting from operations		(2,530	)		(20,974	)		(48,891	)		(34,185	)		(386,916	)

Contract transactions
Contract purchase payments		13,211			14,086			113,711			9,971			27,572
Net transfers⁽¹⁾		14,992			63,312			1,897			(9,529	)		(14,652	)
Transfers for policy loans		(8,040	)		(2,572	)		—			180			(833	)
Policy charges		(3,911	)		(18,455	)		(6,488	)		(3,092	)		(23,136	)
Contract terminations:
Surrender benefits		—			(23,788	)		—			(2,704	)		(49,922	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		16,252			32,583			109,120			(5,174	)		(60,971	)
Net assets at beginning of year		106,840			928,091			142,505			109,046			1,251,738
Net assets at end of year	$	120,562		$	939,700		$	202,734		$	69,687		$	803,851

Accumulation unit activity
Units outstanding at beginning of year		33,606			276,336			77,603			29,557			244,520
Units purchased		9,012			23,249			86,800			3,673			15,767
Units redeemed		(3,897	)		(16,419	)		(4,785	)		(5,851	)		(39,808	)
Units outstanding at end of year		38,721			283,166			159,618			27,379			220,479

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



104		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Col VP Select Mid Cap Val, Cl 1			Col VP Select Mid Cap Val, Cl 2			Col VP Select Mid Cap Val, Cl 3			Col VP Select Sm Cap Val, Cl 1			Col VP Select Sm Cap Val, Cl 2
Operations
Investment income (loss) — net	$	—		$	—		$	(3,688	)	$	—		$	—
Net realized gain (loss) on sales of investments		78			947			26,487			194			1,123
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation or depreciation of investments		(7,103	)		(13,322	)		(117,185	)		(4,398	)		(20,272	)
Net increase (decrease) in net assets resulting from operations		(7,025	)		(12,375	)		(94,386	)		(4,204	)		(19,149	)

Contract transactions
Contract purchase payments		119,003			17,794			26,849			38,886			18,890
Net transfers⁽¹⁾		33,245			9,477			4,671			2,035			10,037
Transfers for policy loans		—			—			2,759			—			—
Policy charges		(10,616	)		(4,707	)		(19,827	)		(6,701	)		(5,850	)
Contract terminations:
Surrender benefits		—			(2	)		(58,569	)		—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		141,632			22,562			(44,117	)		34,220			23,077
Net assets at beginning of year		66,077			122,588			938,139			27,309			119,333
Net assets at end of year	$	200,684		$	132,775		$	799,636		$	57,325		$	123,261

Accumulation unit activity
Units outstanding at beginning of year		41,351			39,291			223,983			18,903			41,086
Units purchased		104,642			9,476			9,176			32,869			11,080
Units redeemed		(7,319	)		(1,658	)		(17,483	)		(5,250	)		(2,283	)
Units outstanding at end of year		138,674			47,109			215,676			46,522			49,883

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			105

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Col VP Select Sm Cap Val, Cl 3			Col VP Sel Gbl Tech, Cl 1⁽²⁾			Col VP Sel Gbl Tech, Cl 2⁽²⁾			Col VP Strategic Inc, Cl 1			Col VP Strategic Inc, Cl 2
Operations
Investment income (loss) — net	$	(6,025	)	$	—		$	—		$	2,463		$	3,328
Net realized gain (loss) on sales of investments		35,485			(265	)		(1,191	)		(433	)		(7,142	)
Distributions from capital gains		—			27			1,601			3,432			5,114
Net change in unrealized appreciation or depreciation of investments		(221,654	)		(4,081	)		(76	)		(15,412	)		(19,542	)
Net increase (decrease) in net assets resulting from operations		(192,194	)		(4,319	)		334			(9,950	)		(18,242	)

Contract transactions
Contract purchase payments		34,902			39,970			125			17,188			44,982
Net transfers⁽¹⁾		(38,615	)		30,108			1,114			10,527			17,852
Transfers for policy loans		(521	)		—			—			—			(52	)
Policy charges		(34,896	)		(4,214	)		(59	)		(7,357	)		(71,577	)
Contract terminations:
Surrender benefits		(16,624	)		(113	)		—			—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(55,754	)		65,751			1,180			20,358			(8,795	)
Net assets at beginning of year		1,261,335			—			—			84,764			155,375
Net assets at end of year	$	1,013,387		$	61,432		$	1,514		$	95,172		$	128,338

Accumulation unit activity
Units outstanding at beginning of year		267,272			—			—			72,700			110,112
Units purchased		7,545			75,949			1,703			26,292			47,967
Units redeemed		(20,777	)		(4,706	)		(63	)		(6,895	)		(55,290	)
Units outstanding at end of year		254,040			71,243			1,640			92,097			102,789

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

⁽²⁾	For the period May 2, 2022 (commencement of operations) to December 31, 2022.

See accompanying notes to financial statements.



106		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Col VP US Govt Mtge, Cl 1			Col VP US Govt Mtge, Cl 2			Col VP US Govt Mtge, Cl 3			CS Commodity Return, Cl 1			CTIVP AC Div Bond, Cl 1
Operations
Investment income (loss) — net	$	252		$	193		$	17,670		$	73,304		$	834
Net realized gain (loss) on sales of investments		(81	)		(33	)		(12,686	)		4,203			(141	)
Distributions from capital gains		—			—			—			—			699
Net change in unrealized appreciation or depreciation of investments		(1,492	)		(1,519	)		(205,136	)		(17,584	)		(4,410	)
Net increase (decrease) in net assets resulting from operations		(1,321	)		(1,359	)		(200,152	)		59,923			(3,018	)

Contract transactions
Contract purchase payments		4,416			560			58,881			47,185			25,501
Net transfers⁽¹⁾		4,433			4,406			(29,384	)		68,452			380
Transfers for policy loans		—			—			4,446			(16,830	)		—
Policy charges		(1,245	)		(167	)		(70,901	)		(7,938	)		(1,604	)
Contract terminations:
Surrender benefits		(80	)		—			(9,246	)		(40,135	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		7,524			4,799			(46,204	)		50,734			24,277
Net assets at beginning of year		6,156			6,657			1,391,378			390,816			9,021
Net assets at end of year	$	12,359		$	10,097		$	1,145,022		$	501,473		$	30,280

Accumulation unit activity
Units outstanding at beginning of year		5,520			5,366			1,027,006			491,069			7,709
Units purchased		8,824			4,283			51,964			114,188			24,388
Units redeemed		(1,263	)		(149	)		(85,774	)		(67,096	)		(1,550	)
Units outstanding at end of year		13,081			9,500			993,196			538,161			30,547

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			107

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	CTIVP AC Div Bond, Cl 2			CTIVP BR Gl Infl Prot Sec, Cl 1			CTIVP BR Gl Infl Prot Sec, Cl 2			CTIVP BR Gl Infl Prot Sec, Cl 3			CTIVP CenterSquare Real Est, Cl 1
Operations
Investment income (loss) — net	$	504		$	2,761		$	874		$	24,404		$	598
Net realized gain (loss) on sales of investments		(26	)		(8,237	)		(78	)		(8,164	)		(116	)
Distributions from capital gains		465			1,102			372			11,391			7,366
Net change in unrealized appreciation or depreciation of investments		(3,875	)		(14,429	)		(4,983	)		(152,547	)		(17,935	)
Net increase (decrease) in net assets resulting from operations		(2,932	)		(18,803	)		(3,815	)		(124,916	)		(10,087	)

Contract transactions
Contract purchase payments		2,471			12,899			3,206			30,840			18,846
Net transfers⁽¹⁾		—			12,057			—			(5,806	)		3,988
Transfers for policy loans		—			—			(65	)		(2,715	)		—
Policy charges		(187	)		(1,966	)		(1,275	)		(22,823	)		(1,983	)
Contract terminations:
Surrender benefits		—			—			—			(26,800	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		2,284			22,990			1,866			(27,304	)		20,851
Net assets at beginning of year		18,148			54,068			20,899			719,905			32,713
Net assets at end of year	$	17,500		$	58,255		$	18,950		$	567,685		$	43,477

Accumulation unit activity
Units outstanding at beginning of year		13,911			44,629			15,095			436,600			21,848
Units purchased		2,126			15,470			2,619			21,457			18,003
Units redeemed		(160	)		(1,803	)		(1,084	)		(37,330	)		(1,584	)
Units outstanding at end of year		15,877			58,296			16,630			420,727			38,267

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



108		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	CTIVP CenterSquare Real Est, Cl 2			CTIVP MFS Val, Cl 1			CTIVP MFS Val, Cl 2			CTIVP MS Adv, Cl 1			CTIVP MS Adv, Cl 2
Operations
Investment income (loss) — net	$	2,837		$	—		$	—		$	—		$	—
Net realized gain (loss) on sales of investments		(108	)		79			2,906			(5,603	)		(1,499	)
Distributions from capital gains		41,953			—			—			—			—
Net change in unrealized appreciation or depreciation of investments		(106,244	)		(2,132	)		(15,255	)		(18,473	)		(35,658	)
Net increase (decrease) in net assets resulting from operations		(61,562	)		(2,053	)		(12,349	)		(24,076	)		(37,157	)

Contract transactions
Contract purchase payments		18,288			28,150			15,463			32,514			3,764
Net transfers⁽¹⁾		(1,016	)		45,313			(5,617	)		57,068			—
Transfers for policy loans		(1,818	)		—			1,159			—			(1,286	)
Policy charges		(7,378	)		(8,355	)		(4,531	)		(2,646	)		(4,834	)
Contract terminations:
Surrender benefits		(486	)		—			—			—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		7,590			65,108			6,474			86,936			(2,356	)
Net assets at beginning of year		251,092			64,048			196,375			30,774			90,463
Net assets at end of year	$	197,120		$	127,103		$	190,500		$	93,634		$	50,950

Accumulation unit activity
Units outstanding at beginning of year		116,421			42,525			66,881			16,377			20,706
Units purchased		10,134			53,410			6,116			70,268			1,270
Units redeemed		(5,771	)		(6,065	)		(3,714	)		(2,095	)		(2,138	)
Units outstanding at end of year		120,784			89,870			69,283			84,550			19,838

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			109

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	CTIVP Prin Blue Chip Gro, Cl 1			CTIVP Prin Blue Chip Gro, Cl 2			CTIVP T Rowe Price LgCap Val, Cl 1			CTIVP T Rowe Price LgCap Val, Cl 2			CTIVP TCW Core Plus Bond, Cl 1
Operations
Investment income (loss) — net	$	—		$	—		$	—		$	—		$	653
Net realized gain (loss) on sales of investments		(3,429	)		2,775			823			82			(921	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation or depreciation of investments		(20,456	)		(24,860	)		(5,772	)		(5,179	)		(8,370	)
Net increase (decrease) in net assets resulting from operations		(23,885	)		(22,085	)		(4,949	)		(5,097	)		(8,638	)

Contract transactions
Contract purchase payments		31,080			8,204			28,070			7,369			8,265
Net transfers⁽¹⁾		912			(7,230	)		132			15,140			8,931
Transfers for policy loans		—			—			—			—			—
Policy charges		(5,247	)		(3,605	)		(11,370	)		(862	)		(3,847	)
Contract terminations:
Surrender benefits		—			—			—			—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		26,745			(2,631	)		16,832			21,647			13,349
Net assets at beginning of year		69,775			78,637			103,310			97,873			53,461
Net assets at end of year	$	72,635		$	53,921		$	115,193		$	114,423		$	58,172

Accumulation unit activity
Units outstanding at beginning of year		38,000			17,978			70,254			40,261			46,222
Units purchased		20,560			2,442			20,302			9,744			16,074
Units redeemed		(3,615	)		(3,253	)		(8,136	)		(373	)		(3,687	)
Units outstanding at end of year		54,945			17,167			82,420			49,632			58,609

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



110		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	CTIVP TCW Core Plus Bond, Cl 2			CTIVP Vty Sycamore Estb Val, Cl 1			CTIVP Vty Sycamore Estb Val, Cl 2			CTIVP Vty Sycamore Estb Val, Cl 3			CTIVP Westfield Mid Cap Gro, Cl 1
Operations
Investment income (loss) — net	$	192		$	—		$	—		$	(6,389	)	$	—
Net realized gain (loss) on sales of investments		(345	)		178			6,309			51,474			(76	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation or depreciation of investments		(3,411	)		(1,589	)		(19,382	)		(94,699	)		(6,267	)
Net increase (decrease) in net assets resulting from operations		(3,564	)		(1,411	)		(13,073	)		(49,614	)		(6,343	)

Contract transactions
Contract purchase payments		1,874			151,751			42,491			25,635			5,003
Net transfers⁽¹⁾		—			82,490			(15,483	)		(48,800	)		39,268
Transfers for policy loans		(2,398	)		—			345			(10,011	)		—
Policy charges		(827	)		(14,012	)		(12,794	)		(18,004	)		(2,036	)
Contract terminations:
Surrender benefits		—			—			—			(31,690	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(1,351	)		220,229			14,559			(82,870	)		42,235
Net assets at beginning of year		25,994			146,027			445,851			1,267,483			14,481
Net assets at end of year	$	21,079		$	364,845		$	447,337		$	1,134,999		$	50,373

Accumulation unit activity
Units outstanding at beginning of year		20,770			90,704			128,161			273,332			8,065
Units purchased		1,644			151,485			12,902			8,873			31,060
Units redeemed		(2,759	)		(9,151	)		(8,497	)		(25,871	)		(1,419	)
Units outstanding at end of year		19,655			233,038			132,566			256,334			37,706

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			111

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	CTIVP Westfield Mid Cap Gro, Cl 2			Del Ivy VIP Asset Strategy, Cl II			DWS Alt Asset Alloc VIP, Cl A			DWS Alt Asset Alloc VIP, Cl B			EV VT Floating-Rate Inc, Init Cl
Operations
Investment income (loss) — net	$	—		$	768		$	191		$	17,172		$	52,413
Net realized gain (loss) on sales of investments		1,574			(427	)		(16	)		1,659			(6,238	)
Distributions from capital gains		—			5,244			3			255			—
Net change in unrealized appreciation or depreciation of investments		(21,691	)		(16,877	)		(452	)		(39,920	)		(89,800	)
Net increase (decrease) in net assets resulting from operations		(20,117	)		(11,292	)		(274	)		(20,834	)		(43,625	)

Contract transactions
Contract purchase payments		2,821			2,896			6,736			23,308			27,354
Net transfers⁽¹⁾		(8,398	)		8			4,706			1,321			147,018
Transfers for policy loans		—			—			—			(187	)		(11,377	)
Policy charges		(494	)		(1,855	)		(1,046	)		(10,146	)		(28,689	)
Contract terminations:
Surrender benefits		—			(1,116	)		—			(7,051	)		(41,859	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(6,071	)		(67	)		10,396			7,245			92,447
Net assets at beginning of year		81,469			74,262			1,902			265,417			1,252,514
Net assets at end of year	$	55,281		$	62,903		$	12,024		$	251,828		$	1,301,336

Accumulation unit activity
Units outstanding at beginning of year		23,462			50,503			1,491			201,750			827,165
Units purchased		1,017			2,098			9,557			21,059			117,796
Units redeemed		(3,028	)		(2,422	)		(871	)		(15,782	)		(55,944	)
Units outstanding at end of year		21,451			50,179			10,177			207,027			889,017

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



112		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Fid VIP Contrafund, Init Cl			Fid VIP Contrafund, Serv Cl 2			Fid VIP Gro & Inc, Serv Cl			Fid VIP Gro & Inc, Serv Cl 2			Fid VIP Mid Cap, Init Cl
Operations
Investment income (loss) — net	$	2,221		$	(13,362	)	$	41,913		$	22,053		$	1,620
Net realized gain (loss) on sales of investments		(1,557	)		83,516			116,228			18,484			(878	)
Distributions from capital gains		18,746			261,682			90,843			41,608			17,190
Net change in unrealized appreciation or depreciation of investments		(105,080	)		(2,125,935	)		(530,756	)		(196,208	)		(43,231	)
Net increase (decrease) in net assets resulting from operations		(85,670	)		(1,794,099	)		(281,772	)		(114,063	)		(25,299	)

Contract transactions
Contract purchase payments		137,071			150,866			136,082			50,948			144,173
Net transfers⁽¹⁾		83,100			(2,754	)		(113,016	)		4,605			34,643
Transfers for policy loans		—			(30,061	)		(31,494	)		(2,522	)		—
Policy charges		(20,052	)		(103,823	)		(176,611	)		(47,646	)		(15,565	)
Contract terminations:
Surrender benefits		—			(193,478	)		(109,159	)		(10,442	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		200,119			(179,250	)		(294,198	)		(5,057	)		163,251
Net assets at beginning of year		294,524			6,735,557			4,960,644			2,111,841			189,166
Net assets at end of year	$	408,973		$	4,762,208		$	4,384,674		$	1,992,721		$	327,118

Accumulation unit activity
Units outstanding at beginning of year		151,193			1,513,591			1,114,009			875,671			119,370
Units purchased		146,861			64,805			33,413			31,694			134,185
Units redeemed		(13,140	)		(128,518	)		(112,237	)		(32,540	)		(11,438	)
Units outstanding at end of year		284,914			1,449,878			1,035,185			874,825			242,117

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			113

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Fid VIP Mid Cap, Serv Cl			Fid VIP Mid Cap, Serv Cl 2			Fid VIP Overseas, Serv Cl			Fid VIP Overseas, Serv Cl 2			Fid VIP Strategic Inc, Init Cl
Operations
Investment income (loss) —net	$	(16,260	)	$	(5,848	)	$	3,627		$	4,698		$	7,114
Net realized gain (loss) on sales of investments		35,228			(2,234	)		17,966			2,819			(1,079	)
Distributions from capital gains		380,629			365,191			13,015			9,478			113
Net change in unrealized appreciation or depreciation of investments		(1,450,097	)		(1,307,703	)		(492,102	)		(343,134	)		(21,870	)
Net increase (decrease) in net assets resulting from operations		(1,050,500	)		(950,594	)		(457,494	)		(326,139	)		(15,722	)

Contract transactions
Contract purchase payments		139,159			174,216			53,683			37,598			61,819
Net transfers⁽¹⁾		(119,939	)		(74,912	)		10,937			(6,183	)		37,360
Transfers for policy loans		13,162			(30,765	)		(232	)		2,498			—
Policy charges		(209,007	)		(120,158	)		(44,099	)		(18,062	)		(10,840	)
Contract terminations:
Surrender benefits		(208,592	)		(142,409	)		(94,537	)		(18,066	)		—
Death benefits		(15,707	)		—			—			—			—
Increase (decrease) from transactions		(400,924	)		(194,028	)		(74,248	)		(2,215	)		88,339
Net assets at beginning of year		6,880,194			6,270,658			1,832,955			1,311,974			115,276
Net assets at end of year	$	5,428,770		$	5,126,036		$	1,301,213		$	983,620		$	187,893

Accumulation unit activity
Units outstanding at beginning of year		1,133,757			2,636,116			643,817			682,139			97,109
Units purchased		29,488			89,500			32,085			27,201			91,330
Units redeemed		(101,436	)		(179,865	)		(70,578	)		(27,235	)		(10,078	)
Units outstanding at end of year		1,061,809			2,545,751			605,324			682,105			178,361

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



114		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Fid VIP Strategic Inc, Serv Cl 2			Frank Global Real Est, Cl 2			Frank Inc, Cl 1			Frank Inc, Cl 2			Frank Mutual Shares, Cl 1
Operations
Investment income (loss) — net	$	688		$	41,841		$	135		$	16,149		$	392
Net realized gain (loss) on sales of investments		(1,716	)		(14,921	)		(22	)		1,155			(371	)
Distributions from capital gains		37			159,203			52			7,391			1,989
Net change in unrealized appreciation or depreciation of investments		(3,325	)		(896,597	)		(240	)		(47,937	)		(2,714	)
Net increase (decrease) in net assets resulting from operations		(4,316	)		(710,474	)		(75	)		(23,242	)		(704	)

Contract transactions
Contract purchase payments		6,527			91,431			4,049			12,105			4,749
Net transfers⁽¹⁾		(16,951	)		(30,492	)		3,768			36,204			(47	)
Transfers for policy loans		(2,300	)		(3,590	)		—			128			—
Policy charges		(2,033	)		(79,045	)		(1,225	)		(10,842	)		(1,160	)
Contract terminations:
Surrender benefits		—			(54,792	)		—			(475	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(14,757	)		(76,488	)		6,592			37,120			3,542
Net assets at beginning of year		38,216			2,744,073			2,835			361,457			15,072
Net assets at end of year	$	19,143		$	1,957,111		$	9,352		$	375,335		$	17,910

Accumulation unit activity
Units outstanding at beginning of year		26,864			939,698			2,152			253,571			11,921
Units purchased		4,955			72,080			6,536			60,549			4,334
Units redeemed		(16,610	)		(91,624	)		(1,010	)		(30,308	)		(998	)
Units outstanding at end of year		15,209			920,154			7,678			283,812			15,257

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			115

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Frank Mutual Shares, Cl 2			Frank Sm Cap Val, Cl 1			Frank Sm Cap Val, Cl 2			GS VIT Mid Cap Val, Inst			GS VIT Multi-Strategy Alt, Advisor
Operations
Investment income (loss) — net	$	23,858		$	904		$	13,301		$	8,692		$	1,174
Net realized gain (loss) on sales of investments		(6,265	)		20			(43,728	)		39,735			(95	)
Distributions from capital gains		189,913			12,984			505,220			906,937			—
Net change in unrealized appreciation or depreciation of investments		(350,309	)		(20,123	)		(799,467	)		(1,692,945	)		(4,315	)
Net increase (decrease) in net assets resulting from operations		(142,803	)		(6,215	)		(324,674	)		(737,581	)		(3,236	)

Contract transactions
Contract purchase payments		69,007			37,301			79,498			170,109			1,613
Net transfers⁽¹⁾		(37,912	)		37,692			(149,194	)		(195,032	)		(2	)
Transfers for policy loans		(6,947	)		—			41,493			(17,719	)		(8	)
Policy charges		(33,463	)		(8,120	)		(71,107	)		(163,863	)		(358	)
Contract terminations:
Surrender benefits		(36,245	)		—			(53,907	)		(138,821	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(45,560	)		66,873			(153,217	)		(345,326	)		1,245
Net assets at beginning of year		1,850,041			47,490			3,092,100			6,992,695			44,108
Net assets at end of year	$	1,661,678		$	108,148		$	2,614,209		$	5,909,788		$	42,117

Accumulation unit activity
Units outstanding at beginning of year		690,270			32,647			692,152			1,439,545			41,432
Units purchased		40,052			56,025			33,432			44,363			1,950
Units redeemed		(50,856	)		(6,233	)		(64,650	)		(102,559	)		(728	)
Units outstanding at end of year		679,466			82,439			660,934			1,381,349			42,654

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



116		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	GS VIT Sm Cap Eq Insights, Inst			GS VIT U.S. Eq Insights, Inst			Invesco VI Am Fran, Ser I			Invesco VI Am Fran, Ser II			Invesco VI Bal Risk Alloc, Ser I
Operations
Investment income (loss) — net	$	(1,727	)	$	8,215		$	(3,724	)	$	(3,785	)	$	1,552
Net realized gain (loss) on sales of investments		(5,900	)		(7,338	)		5,081			(54,902	)		(18	)
Distributions from capital gains		5,359			14,217			154,457			287,700			723
Net change in unrealized appreciation or depreciation of investments		(117,234	)		(660,475	)		(395,211	)		(565,472	)		(5,152	)
Net increase (decrease) in net assets resulting from operations		(119,502	)		(645,381	)		(239,397	)		(336,459	)		(2,895	)

Contract transactions
Contract purchase payments		14,568			76,882			8,815			27,200			5,250
Net transfers⁽¹⁾		(4,708	)		(53,546	)		(2,145	)		24			672
Transfers for policy loans		(974	)		6,932			1,730			(110	)		—
Policy charges		(14,203	)		(61,678	)		(22,824	)		(14,506	)		(1,901	)
Contract terminations:
Surrender benefits		(1,477	)		(99,521	)		(21,515	)		(455	)		—
Death benefits		(9,013	)		—			—			—			—
Increase (decrease) from transactions		(15,807	)		(130,931	)		(35,939	)		12,153			4,021
Net assets at beginning of year		601,946			3,232,319			776,977			1,053,111			18,639
Net assets at end of year	$	466,637		$	2,456,007		$	501,641		$	728,805		$	19,765

Accumulation unit activity
Units outstanding at beginning of year		114,245			631,750			194,247			305,588			14,305
Units purchased		3,372			17,647			3,721			10,344			5,003
Units redeemed		(6,598	)		(55,270	)		(14,761	)		(6,955	)		(1,597	)
Units outstanding at end of year		111,019			594,127			183,207			308,977			17,711

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			117

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Invesco VI Bal Risk Alloc, Ser II			Invesco VI Comstock, Ser II			Invesco VI Core Eq, Ser I			Invesco VI Dis Mid Cap Gro, Ser I			Invesco VI Div Divd, Ser I
Operations
Investment income (loss) — net	$	19,394		$	2,653		$	6,514		$	(4,502	)	$	15,675
Net realized gain (loss) on sales of investments		(3,980	)		10,271			49,172			(2,421	)		38,202
Distributions from capital gains		10,043			12,474			1,509,422			214,183			138,223
Net change in unrealized appreciation or depreciation of investments		(72,112	)		(26,491	)		(4,048,796	)		(564,226	)		(208,936	)
Net increase (decrease) in net assets resulting from operations		(46,655	)		(1,093	)		(2,483,688	)		(356,966	)		(16,836	)

Contract transactions
Contract purchase payments		8,349			7,970			302,372			33,252			18,516
Net transfers⁽¹⁾		(16,083	)		(37,071	)		(64,524	)		8,740			74,190
Transfers for policy loans		(12,569	)		(590	)		11,312			(1,305	)		(6,759	)
Policy charges		(2,002	)		(6,413	)		(406,410	)		(18,544	)		(17,188	)
Contract terminations:
Surrender benefits		(219	)		(4,033	)		(357,912	)		(124,680	)		(121,593	)
Death benefits		—			—			(2,839	)		—			—
Increase (decrease) from transactions		(22,524	)		(40,137	)		(518,001	)		(102,537	)		(52,834	)
Net assets at beginning of year		322,455			441,140			11,887,517			1,157,275			1,170,855
Net assets at end of year	$	253,276		$	399,910		$	8,885,828		$	697,772		$	1,101,185

Accumulation unit activity
Units outstanding at beginning of year		218,539			134,548			2,247,588			646,889			473,428
Units purchased		21,823			2,116			69,849			32,686			49,535
Units redeemed		(38,569	)		(12,857	)		(184,207	)		(111,509	)		(78,993	)
Units outstanding at end of year		201,793			123,807			2,133,230			568,066			443,970

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



118		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Invesco VI EQV Intl Eq, Ser II			Invesco VI Global, Ser I			Invesco VI Global, Ser II			Invesco VI Gbl Strat Inc, Ser I			Invesco VI Gbl Strat Inc, Ser II
Operations
Investment income (loss) — net	$	9,322		$	—		$	(7,003	)	$	—		$	(7,721	)
Net realized gain (loss) on sales of investments		(4,649	)		(2,385	)		(27,185	)		(103	)		(34,302	)
Distributions from capital gains		116,273			25,306			280,106			—			—
Net change in unrealized appreciation or depreciation of investments		(358,761	)		(59,573	)		(947,737	)		(731	)		(171,810	)
Net increase (decrease) in net assets resulting from operations		(237,815	)		(36,652	)		(701,819	)		(834	)		(213,833	)

Contract transactions
Contract purchase payments		35,052			85,279			93,202			11,326			59,917
Net transfers⁽¹⁾		5,941			69,923			(101,958	)		3,559			(13,499	)
Transfers for policy loans		(2,662	)		—			(9,732	)		—			14,187
Policy charges		(22,386	)		(13,059	)		(31,663	)		(2,280	)		(44,448	)
Contract terminations:
Surrender benefits		(33,679	)		—			(58,237	)		—			(40,972	)
Death benefits		(7,586	)		—			—			—			—
Increase (decrease) from transactions		(25,320	)		142,143			(108,388	)		12,605			(24,815	)
Net assets at beginning of year		1,252,508			79,902			2,194,545			5,112			1,771,659
Net assets at end of year	$	989,373		$	185,393		$	1,384,338		$	16,883		$	1,533,011

Accumulation unit activity
Units outstanding at beginning of year		520,535			46,965			549,737			4,828			1,155,435
Units purchased		20,152			123,390			43,896			15,615			58,096
Units redeemed		(39,526	)		(10,656	)		(73,875	)		(2,435	)		(73,350	)
Units outstanding at end of year		501,161			159,699			519,758			18,008			1,140,181

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			119

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Invesco VI Mn St Sm Cap, Ser I			Invesco VI Mn St Sm Cap, Ser II			Invesco VI Tech, Ser I			Invesco VI Tech, Ser II⁽²⁾			Janus Henderson VIT Bal, Inst
Operations
Investment income (loss) — net	$	905		$	(1,712	)	$	(5,231	)	$	—		$	6,731
Net realized gain (loss) on sales of investments		(446	)		12,654			258			—			(172	)
Distributions from capital gains		19,643			198,802			357,118			48			16,095
Net change in unrealized appreciation or depreciation of investments		(43,596	)		(519,578	)		(873,743	)		(76	)		(115,553	)
Net increase (decrease) in net assets resulting from operations		(23,494	)		(309,834	)		(521,598	)		(28	)		(92,899	)

Contract transactions
Contract purchase payments		43,486			64,280			60,279			125			69,423
Net transfers⁽¹⁾		34,641			(17,248	)		(42,920	)		—			33,209
Transfers for policy loans		—			2,639			(10,881	)		—			—
Policy charges		(7,640	)		(30,286	)		(28,638	)		—			(14,012	)
Contract terminations:
Surrender benefits		—			(54,808	)		(17,729	)		—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		70,487			(35,423	)		(39,889	)		125			88,620
Net assets at beginning of year		130,400			1,905,775			1,343,256			—			543,918
Net assets at end of year	$	177,393		$	1,560,518		$	781,769		$	97		$	539,639

Accumulation unit activity
Units outstanding at beginning of year		82,456			508,370			185,085			—			354,538
Units purchased		56,392			33,699			56,331			—			76,868
Units redeemed		(5,575	)		(51,699	)		(34,168	)		—			(10,648	)
Units outstanding at end of year		133,273			490,370			207,248			—			420,758

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

⁽²⁾	For the period May 2, 2022 (commencement of operations) to December 31, 2022.

See accompanying notes to financial statements.



120		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Janus Henderson VIT Bal, Serv			Janus Henderson VIT Enter, Serv			Janus Henderson VIT Flex Bd, Inst			Janus Henderson VIT Flex Bd, Serv			Janus Hend VIT Gbl Tech Innov, Srv
Operations
Investment income (loss) — net	$	701		$	(3,322	)	$	948		$	161		$	(10,283	)
Net realized gain (loss) on sales of investments		34			12,021			(55	)		(38	)		27,709
Distributions from capital gains		1,832			131,389			717			133			356,777
Net change in unrealized appreciation or depreciation of investments		(13,725	)		(284,537	)		(2,536	)		(1,423	)		(1,404,604	)
Net increase (decrease) in net assets resulting from operations		(11,158	)		(144,449	)		(926	)		(1,167	)		(1,030,401	)

Contract transactions
Contract purchase payments		5,880			15,326			28,769			1,500			61,539
Net transfers⁽¹⁾		19,405			(11,555	)		5,759			—			(92,167	)
Transfers for policy loans		(140	)		(153	)		—			—			(39,691	)
Policy charges		(500	)		(14,656	)		(1,228	)		(308	)		(40,275	)
Contract terminations:
Surrender benefits		—			(23,997	)		(78	)		—			(58,223	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		24,645			(35,035	)		33,222			1,192			(168,817	)
Net assets at beginning of year		61,349			889,547			3,817			8,121			2,811,117
Net assets at end of year	$	74,836		$	710,063		$	36,113		$	8,146		$	1,611,899

Accumulation unit activity
Units outstanding at beginning of year		37,748			129,330			3,149			6,201			359,401
Units purchased		17,948			3,695			33,358			1,285			10,031
Units redeemed		(454	)		(10,311	)		(1,176	)		(262	)		(43,778	)
Units outstanding at end of year		55,242			122,714			35,331			7,224			325,654

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			121

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Janus Henderson VIT Overseas, Serv			Janus Henderson VIT Res, Inst			Janus Henderson VIT Res, Serv			Lazard Ret Global Dyn MA, Inv			Lazard Ret Global Dyn MA, Serv
Operations
Investment income (loss) — net	$	19,530		$	55		$	(3,008	)	$	6		$	(111	)
Net realized gain (loss) on sales of investments		11,260			(15	)		3,382			(61	)		(887	)
Distributions from capital gains		—			1,002			100,014			150			1,247
Net change in unrealized appreciation or depreciation of investments		(220,842	)		(4,148	)		(309,908	)		(478	)		(5,593	)
Net increase (decrease) in net assets resulting from operations		(190,052	)		(3,106	)		(209,520	)		(383	)		(5,344	)

Contract transactions
Contract purchase payments		68,156			1,128			23,425			2,036			442
Net transfers⁽¹⁾		(53,742	)		29,081			(4,750	)		71			(7,574	)
Transfers for policy loans		18,663			—			(4,921	)		—			9
Policy charges		(57,813	)		(295	)		(13,334	)		(1,049	)		(797	)
Contract terminations:
Surrender benefits		(64,628	)		(250	)		(33,762	)		—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(89,364	)		29,664			(33,342	)		1,058			(7,920	)
Net assets at beginning of year		2,015,111			4,464			697,247			1,716			29,631
Net assets at end of year	$	1,735,695		$	31,022		$	454,385		$	2,391		$	16,367

Accumulation unit activity
Units outstanding at beginning of year		814,236			2,195			142,605			1,312			19,862
Units purchased		40,205			21,246			16,392			1,943			462
Units redeemed		(80,591	)		(199	)		(29,450	)		(994	)		(7,210	)
Units outstanding at end of year		773,850			23,242			129,547			2,261			13,114

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



122		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	MFS Mass Inv Gro Stock, Serv Cl			MFS New Dis, Serv Cl			MFS Utilities, Init Cl			MFS Utilities, Serv Cl			MS VIF Dis, Cl I
Operations
Investment income (loss) — net	$	(16,552	)	$	(9,994	)	$	948		$	19,567		$	—
Net realized gain (loss) on sales of investments		26,865			(70,877	)		(1	)		19,899			(16,175	)
Distributions from capital gains		395,775			715,690			1,503			43,890			47,859
Net change in unrealized appreciation or depreciation of investments		(1,101,837	)		(1,458,271	)		(2,177	)		(83,268	)		(131,322	)
Net increase (decrease) in net assets resulting from operations		(695,749	)		(823,452	)		273			88			(99,638	)

Contract transactions
Contract purchase payments		59,308			56,640			12,021			56,690			88,014
Net transfers⁽¹⁾		(96,206	)		16,628			8,937			7,232			73,133
Transfers for policy loans		(59,945	)		(8,501	)		—			7,145			—
Policy charges		(73,371	)		(50,350	)		(2,050	)		(50,563	)		(13,626	)
Contract terminations:
Surrender benefits		(85,334	)		(98,049	)		—			(53,002	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(255,548	)		(83,632	)		18,908			(32,498	)		147,521
Net assets at beginning of year		3,574,486			2,729,441			32,127			1,162,702			79,267
Net assets at end of year	$	2,623,189		$	1,822,357		$	51,308		$	1,130,292		$	127,150

Accumulation unit activity
Units outstanding at beginning of year		1,293,229			472,878			23,163			328,419			31,098
Units purchased		25,472			15,617			15,047			28,615			114,339
Units redeemed		(135,021	)		(40,358	)		(1,495	)		(33,200	)		(10,753	)
Units outstanding at end of year		1,183,680			448,137			36,715			323,834			134,684

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			123

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	MS VIF Dis, Cl II			MS VIF Global Real Est, Cl II			NB AMT Sus Eq, Cl I			NB AMT Sus Eq, Cl S			NB AMT US Eq Index PW Strat, Cl S
Operations
Investment income (loss) — net	$	(4,098	)	$	13,477		$	47		$	46		$	(69	)
Net realized gain (loss) on sales of investments		(235,676	)		(3,527	)		(11	)		(44	)		(71	)
Distributions from capital gains		356,418			13,444			1,002			3,493			5,047
Net change in unrealized appreciation or depreciation of investments		(1,052,231	)		(130,148	)		(2,366	)		(9,969	)		(8,551	)
Net increase (decrease) in net assets resulting from operations		(935,587	)		(106,754	)		(1,328	)		(6,474	)		(3,644	)

Contract transactions
Contract purchase payments		80,384			13,147			8,517			1,380			2,223
Net transfers⁽¹⁾		(56,908	)		9,243			3,015			17,236			(292	)
Transfers for policy loans		(29,863	)		(4,949	)		—			—			—
Policy charges		(26,962	)		(9,073	)		(761	)		(1,073	)		(1,299	)
Contract terminations:
Surrender benefits		(21,432	)		(1,621	)		(154	)		—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(54,781	)		6,747			10,617			17,543			632
Net assets at beginning of year		1,519,139			399,841			4,605			23,902			31,323
Net assets at end of year	$	528,771		$	299,834		$	13,894		$	34,971		$	28,311

Accumulation unit activity
Units outstanding at beginning of year		183,414			217,340			2,667			7,113			23,115
Units purchased		22,039			12,573			8,108			6,056			1,763
Units redeemed		(42,416	)		(9,916	)		(536	)		(377	)		(1,306	)
Units outstanding at end of year		163,037			219,997			10,239			12,792			23,572

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



124		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	PIMCO VIT All Asset, Advisor Cl			PIMCO VIT All Asset, Inst Cl			PIMCO VIT Glb Man As Alloc, Adv Cl			PIMCO VIT Tot Return, Advisor Cl			PIMCO VIT Tot Return, Inst Cl
Operations
Investment income (loss) — net	$	48,155		$	540		$	108		$	7,454		$	1,620
Net realized gain (loss) on sales of investments		(13,468	)		(353	)		(81	)		(3,274	)		(347	)
Distributions from capital gains		56,621			450			1,011			—			—
Net change in unrealized appreciation or depreciation of investments		(188,588	)		(1,356	)		(2,266	)		(67,035	)		(8,407	)
Net increase (decrease) in net assets resulting from operations		(97,280	)		(719	)		(1,228	)		(62,855	)		(7,134	)

Contract transactions
Contract purchase payments		31,879			6,534			48			1,975			37,756
Net transfers⁽¹⁾		(43,290	)		—			—			20,753			1,123
Transfers for policy loans		(1,723	)		—			—			(7	)		—
Policy charges		(22,075	)		(2,735	)		(355	)		(4,180	)		(5,760	)
Contract terminations:
Surrender benefits		(76,023	)		—			—			—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(111,232	)		3,799			(307	)		18,541			33,119
Net assets at beginning of year		819,579			5,537			6,735			426,192			40,663
Net assets at end of year	$	611,067		$	8,617		$	5,200		$	381,878		$	66,648

Accumulation unit activity
Units outstanding at beginning of year		384,272			4,124			4,051			349,024			35,397
Units purchased		18,819			5,366			35			23,740			37,798
Units redeemed		(77,984	)		(2,225	)		(253	)		(5,683	)		(5,600	)
Units outstanding at end of year		325,107			7,265			3,833			367,081			67,595

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			125

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Put VT Global Hlth Care, Cl IA⁽²⁾			Put VT Global Hlth Care, Cl IB			Put VT Hi Yield, Cl IB			Put VT Intl Eq, Cl IB			Put VT Sus Leaders, Cl IA
Operations
Investment income (loss) — net	$	—		$	(1,618	)	$	13,443		$	1,453		$	(2,316	)
Net realized gain (loss) on sales of investments		5			2,310			(13,173	)		(280	)		127,704
Distributions from capital gains		—			118,885			585			15,337			1,712,527
Net change in unrealized appreciation or depreciation of investments		946			(195,439	)		(40,570	)		(41,668	)		(5,204,644	)
Net increase (decrease) in net assets resulting from operations		951			(75,862	)		(39,715	)		(25,158	)		(3,366,729	)

Contract transactions
Contract purchase payments		11,978			39,398			11,415			3,521			236,312
Net transfers⁽¹⁾		600			(7,331	)		(35,877	)		429			(72,888	)
Transfers for policy loans		—			(10,953	)		(252	)		(374	)		(39,413	)
Policy charges		(114	)		(26,062	)		(14,742	)		(3,164	)		(364,726	)
Contract terminations:
Surrender benefits		—			(8,663	)		(14,262	)		(1,758	)		(443,497	)
Death benefits		—			—			—			—			(1,723	)
Increase (decrease) from transactions		12,464			(13,611	)		(53,718	)		(1,346	)		(685,935	)
Net assets at beginning of year		—			1,438,918			327,901			166,769			14,622,728
Net assets at end of year	$	13,415		$	1,349,445		$	234,468		$	140,265		$	10,570,064

Accumulation unit activity
Units outstanding at beginning of year		—			297,874			108,147			73,282			2,067,035
Units purchased		13,123			44,543			4,180			2,332			41,097
Units redeemed		(113	)		(18,930	)		(23,991	)		(2,824	)		(157,875	)
Units outstanding at end of year		13,010			323,487			88,336			72,790			1,950,257

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

⁽²⁾	For the period May 2, 2022 (commencement of operations) to December 31, 2022.

See accompanying notes to financial statements.



126		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	Put VT Sus Leaders, Cl IB			Royce Micro-Cap, Invest Cl			Temp Global Bond, Cl 1			Temp Global Bond, Cl 2			Third Ave VST Third Ave Value
Operations
Investment income (loss) — net	$	99		$	(12,929	)	$	—		$	(789	)	$	17,373
Net realized gain (loss) on sales of investments		469			13,462			—			(4,286	)		50,874
Distributions from capital gains		15,987			567,112			—			—			—
Net change in unrealized appreciation or depreciation of investments		(46,724	)		(1,113,987	)		(1,036	)		(4,875	)		232,579
Net increase (decrease) in net assets resulting from operations		(30,169	)		(546,342	)		(1,036	)		(9,950	)		300,826

Contract transactions
Contract purchase payments		2,020			95,119			4,338			11,891			78,894
Net transfers⁽¹⁾		(2,294	)		(36,085	)		—			(4,290	)		45,584
Transfers for policy loans		(98	)		(2,293	)		—			275			10,642
Policy charges		(2,422	)		(82,471	)		(1,264	)		(4,618	)		(75,066	)
Contract terminations:
Surrender benefits		—			(107,538	)		—			(3,649	)		(133,572	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(2,794	)		(133,268	)		3,074			(391	)		(73,518	)
Net assets at beginning of year		131,448			2,399,174			20,309			186,822			1,981,155
Net assets at end of year	$	98,485		$	1,719,564		$	22,347		$	176,481		$	2,208,463

Accumulation unit activity
Units outstanding at beginning of year		23,942			479,589			22,626			206,020			721,009
Units purchased		400			23,501			5,020			13,933			74,305
Units redeemed		(1,068	)		(56,123	)		(1,482	)		(15,060	)		(94,279	)
Units outstanding at end of year		23,274			446,967			26,164			204,893			701,035

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			127

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	VanEck VIP Global Gold, Cl S			VP Aggr, Cl 1			VP Aggr, Cl 2			VP Aggr, Cl 4			VP Conserv, Cl 1
Operations
Investment income (loss) — net	$	(521	)	$	—		$	(56,782	)	$	(109,758	)	$	—
Net realized gain (loss) on sales of investments		(913	)		1,968			738,203			471,588			—
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation or depreciation of investments		(18,777	)		(95,339	)		(5,419,334	)		(5,264,696	)		(3	)
Net increase (decrease) in net assets resulting from operations		(20,211	)		(93,371	)		(4,737,913	)		(4,902,866	)		(3	)

Contract transactions
Contract purchase payments		5,666			273,422			855,144			1,269,244			—
Net transfers⁽¹⁾		11,514			169,144			271,386			(308,031	)		—
Transfers for policy loans		(12,178	)		—			(105,470	)		37,080			—
Policy charges		(1,947	)		(68,728	)		(411,071	)		(419,053	)		—
Contract terminations:
Surrender benefits		(144	)		—			(256,029	)		(814,514	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		2,911			373,838			353,960			(235,274	)		—
Net assets at beginning of year		144,570			400,254			25,282,740			26,364,766			24
Net assets at end of year	$	127,270		$	680,721		$	20,898,787		$	21,226,626		$	21

Accumulation unit activity
Units outstanding at beginning of year		110,005			269,416			10,581,476			10,513,174			—
Units purchased		16,308			343,645			819,977			588,476			—
Units redeemed		(13,833	)		(54,344	)		(654,172	)		(742,253	)		—
Units outstanding at end of year		112,480			558,717			10,747,281			10,359,397			—

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



128		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	VP Conserv, Cl 2			VP Conserv, Cl 4			VP Man Vol Conserv, Cl 1			VP Man Vol Conserv, Cl 2			VP Man Vol Conserv Gro, Cl 1
Operations
Investment income (loss) — net	$	(3,021	)	$	(3,255	)	$	—		$	(741	)	$	—
Net realized gain (loss) on sales of investments		15,838			15,623			—			(1,477	)		(139	)
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation or depreciation of investments		(116,245	)		(103,459	)		(4	)		(20,769	)		(10,142	)
Net increase (decrease) in net assets resulting from operations		(103,428	)		(91,091	)		(4	)		(22,987	)		(10,281	)

Contract transactions
Contract purchase payments		49,208			32,328			—			—			—
Net transfers⁽¹⁾		61,748			(41,593	)		—			—			1,206
Transfers for policy loans		(32,371	)		624			—			—			—
Policy charges		(37,741	)		(42,850	)		—			(2,544	)		(1,004	)
Contract terminations:
Surrender benefits		(20,202	)		—			—			(26,905	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		20,642			(51,491	)		—			(29,449	)		202
Net assets at beginning of year		633,215			595,713			24			142,734			60,497
Net assets at end of year	$	550,429		$	453,131		$	20		$	90,298		$	50,418

Accumulation unit activity
Units outstanding at beginning of year		416,554			383,645			—			110,766			48,032
Units purchased		141,199			66,323			—			—			1,045
Units redeemed		(121,747	)		(106,323	)		—			(26,517	)		(918	)
Units outstanding at end of year		436,006			343,645			—			84,249			48,159

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			129

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	VP Man Vol Conserv Gro, Cl 2			VP Man Vol Gro, Cl 1			VP Man Vol Gro, Cl 2			VP Man Vol Mod Gro, Cl 1			VP Man Vol Mod Gro, Cl 2
Operations
Investment income (loss) — net	$	(830	)	$	—		$	(6,116	)	$	—		$	(5,989	)
Net realized gain (loss) on sales of investments		98			(1,817	)		2,173			(1,597	)		21,939
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation or depreciation of investments		(29,840	)		(87,722	)		(468,723	)		(16,482	)		(403,350	)
Net increase (decrease) in net assets resulting from operations		(30,572	)		(89,539	)		(472,666	)		(18,079	)		(387,400	)

Contract transactions
Contract purchase payments		1,119			137,182			49,231			44,484			63,991
Net transfers⁽¹⁾		(4,113	)		39,122			75,851			55,314			(90,416	)
Transfers for policy loans		(627	)		—			(511	)		—			(3,279	)
Policy charges		(7,078	)		(46,792	)		(22,299	)		(27,563	)		(71,036	)
Contract terminations:
Surrender benefits		—			—			—			—			(54,789	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(10,699	)		129,512			102,272			72,235			(155,529	)
Net assets at beginning of year		175,185			428,279			2,346,144			66,797			2,147,105
Net assets at end of year	$	133,914		$	468,252		$	1,975,750		$	120,953		$	1,604,176

Accumulation unit activity
Units outstanding at beginning of year		127,474			311,895			1,487,100			50,678			1,436,041
Units purchased		930			150,334			88,482			85,616			61,349
Units redeemed		(10,022	)		(40,085	)		(17,560	)		(24,469	)		(181,911	)
Units outstanding at end of year		118,382			422,144			1,558,022			111,825			1,315,479

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



130		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	VP Mod, Cl 1			VP Mod, Cl 2			VP Mod, Cl 4			VP Mod Aggr, Cl 1			VP Mod Aggr, Cl 2
Operations
Investment income (loss) — net	$	—		$	(133,216	)	$	(172,983	)	$	—		$	(152,704	)
Net realized gain (loss) on sales of investments		(11,804	)		679,503			662,631			(13,062	)		874,101
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation or depreciation of investments		(287,907	)		(5,741,201	)		(7,151,742	)		(710,759	)		(8,730,547	)
Net increase (decrease) in net assets resulting from operations		(299,711	)		(5,194,914	)		(6,662,094	)		(723,821	)		(8,009,150	)

Contract transactions
Contract purchase payments		278,705			1,199,720			1,556,077			1,808,288			2,122,805
Net transfers⁽¹⁾		537,771			33,684			(441,318	)		769,446			(27,750	)
Transfers for policy loans		—			75,128			158,174			(62	)		938,875
Policy charges		(97,137	)		(989,249	)		(1,420,382	)		(274,024	)		(1,071,557	)
Contract terminations:
Surrender benefits		—			(890,869	)		(933,256	)		—			(678,631	)
Death benefits		—			(125,978	)		(36,735	)		—			(97,970	)
Increase (decrease) from transactions		719,339			(697,564	)		(1,117,440	)		2,303,648			1,185,772
Net assets at beginning of year		1,601,625			30,374,487			39,216,880			3,643,652			44,692,831
Net assets at end of year	$	2,021,253		$	24,482,009		$	31,437,346		$	5,223,479		$	37,869,453

Accumulation unit activity
Units outstanding at beginning of year		1,185,491			15,164,209			19,360,326			2,573,072			20,137,966
Units purchased		687,158			1,416,874			968,416			2,117,771			2,673,510
Units redeemed		(82,658	)		(1,910,134	)		(1,595,985	)		(226,368	)		(1,951,036	)
Units outstanding at end of year		1,789,991			14,670,949			18,732,757			4,464,475			20,860,440

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			131

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	VP Mod Aggr, Cl 4			VP Mod Conserv, Cl 1			VP Mod Conserv, Cl 2			VP Mod Conserv, Cl 4			VP Ptnrs Core Bond, Cl 1
Operations
Investment income (loss) — net	$	(274,527	)	$	—		$	(11,685	)	$	(14,008	)	$	128
Net realized gain (loss) on sales of investments		1,207,874			164			24,177			50,184			(50	)
Distributions from capital gains		—			—			—			—			56
Net change in unrealized appreciation or depreciation of investments		(12,913,348	)		(60,747	)		(431,482	)		(565,601	)		(1,070	)
Net increase (decrease) in net assets resulting from operations		(11,980,001	)		(60,583	)		(418,990	)		(529,425	)		(936	)

Contract transactions
Contract purchase payments		2,081,450			—			112,873			140,102			2,276
Net transfers⁽¹⁾		(365,584	)		—			(219	)		130,743			4,433
Transfers for policy loans		(124,962	)		—			18,687			2,310			—
Policy charges		(1,304,301	)		(8,305	)		(171,430	)		(154,359	)		(601	)
Contract terminations:
Surrender benefits		(2,526,002	)		—			(109,022	)		(90,251	)		(83	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(2,239,399	)		(8,305	)		(149,111	)		28,545			6,025
Net assets at beginning of year		67,643,323			382,828			2,569,622			3,212,941			5,492
Net assets at end of year	$	53,423,923		$	313,940		$	2,001,521		$	2,712,061		$	10,581

Accumulation unit activity
Units outstanding at beginning of year		29,528,484			299,444			1,425,217			1,831,635			4,708
Units purchased		1,093,833			—			98,092			183,213			6,504
Units redeemed		(2,210,603	)		(7,358	)		(199,718	)		(160,913	)		(584	)
Units outstanding at end of year		28,411,714			292,086			1,323,591			1,853,935			10,628

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



132		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	VP Ptnrs Core Bond, Cl 2			VP Ptnrs Core Eq, Cl 1			VP Ptnrs Core Eq, Cl 2			VP Ptnrs Core Eq, Cl 3			VP Ptnrs Intl Core Eq, Cl 1
Operations
Investment income (loss) — net	$	50		$	—		$	—		$	(2,059	)	$	636
Net realized gain (loss) on sales of investments		(46	)		—			—			41,258			(327	)
Distributions from capital gains		26			—			—			—			8,431
Net change in unrealized appreciation or depreciation of investments		(558	)		(181	)		(192	)		(125,735	)		(16,943	)
Net increase (decrease) in net assets resulting from operations		(528	)		(181	)		(192	)		(86,536	)		(8,203	)

Contract transactions
Contract purchase payments		600			1,319			124			11,228			29,145
Net transfers⁽¹⁾		283			—			—			(15,476	)		17,587
Transfers for policy loans		—			—			—			(5,375	)		—
Policy charges		(440	)		(633	)		—			(5,869	)		(3,302	)
Contract terminations:
Surrender benefits		—			—			—			(56,000	)		—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		443			686			124			(71,492	)		43,430
Net assets at beginning of year		3,917			937			1,077			528,160			18,585
Net assets at end of year	$	3,832		$	1,442		$	1,009		$	370,132		$	53,812

Accumulation unit activity
Units outstanding at beginning of year		3,046			524			320			130,240			13,559
Units purchased		807			903			45			3,580			38,180
Units redeemed		(393	)		(430	)		—			(31,591	)		(2,964	)
Units outstanding at end of year		3,460			997			365			102,229			48,775

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			133

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	VP Ptnrs Intl Core Eq, Cl 2			VP Ptnrs Intl Gro, Cl 1			VP Ptnrs Intl Gro, Cl 2			VP Ptnrs Intl Val, Cl 1			VP Ptnrs Intl Val, Cl 2
Operations
Investment income (loss) — net	$	573		$	—		$	—		$	247		$	1,692
Net realized gain (loss) on sales of investments		(1,418	)		2,158			(4,788	)		(79	)		(2,349	)
Distributions from capital gains		5,724			5,134			12,283			—			—
Net change in unrealized appreciation or depreciation of investments		(12,674	)		(37,605	)		(79,590	)		(625	)		(9,590	)
Net increase (decrease) in net assets resulting from operations		(7,795	)		(30,313	)		(72,095	)		(457	)		(10,247	)

Contract transactions
Contract purchase payments		2,492			42,477			17,440			11,596			3,437
Net transfers⁽¹⁾		(4,173	)		(8,097	)		(23,962	)		1,917			(23,161	)
Transfers for policy loans		(1,461	)		—			(1,160	)		—			(2,407	)
Policy charges		(1,664	)		(4,999	)		(7,337	)		(2,196	)		(1,528	)
Contract terminations:
Surrender benefits		—			—			(402	)		—			—
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		(4,806	)		29,381			(15,421	)		11,317			(23,659	)
Net assets at beginning of year		40,011			122,355			268,034			10,248			89,961
Net assets at end of year	$	27,410		$	121,423		$	180,518		$	21,108		$	56,055

Accumulation unit activity
Units outstanding at beginning of year		23,312			78,714			134,375			9,090			62,150
Units purchased		1,773			38,074			11,535			14,291			2,652
Units redeemed		(5,213	)		(10,229	)		(22,153	)		(2,233	)		(20,917	)
Units outstanding at end of year		19,872			106,559			123,757			21,148			43,885

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



134		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	VP Ptnrs Sm Cap Gro, Cl 1			VP Ptnrs Sm Cap Gro, Cl 2			VP Ptnrs Sm Cap Val, Cl 1			VP Ptnrs Sm Cap Val, Cl 2			VP Ptnrs Sm Cap Val, Cl 3
Operations
Investment income (loss) — net	$	—		$	—		$	—		$	—		$	(3,357	)
Net realized gain (loss) on sales of investments		(189	)		708			(32	)		12			21,930
Distributions from capital gains		—			—			—			—			—
Net change in unrealized appreciation or depreciation of investments		(3,468	)		(10,289	)		(868	)		(848	)		(124,921	)
Net increase (decrease) in net assets resulting from operations		(3,657	)		(9,581	)		(900	)		(836	)		(106,348	)

Contract transactions
Contract purchase payments		4,303			1,960			1,339			557			24,963
Net transfers⁽¹⁾		36,543			(1,528	)		6,712			—			(43,914	)
Transfers for policy loans		—			—			—			—			(1,689	)
Policy charges		(1,384	)		(688	)		(161	)		(239	)		(17,964	)
Contract terminations:
Surrender benefits		—			—			(143	)		—			(35,192	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		39,462			(256	)		7,747			318			(73,796	)
Net assets at beginning of year		6,828			33,766			1,428			6,314			785,325
Net assets at end of year	$	42,633		$	23,929		$	8,275		$	5,796		$	605,181

Accumulation unit activity
Units outstanding at beginning of year		4,427			12,078			961			2,767			210,015
Units purchased		35,682			909			6,415			275			7,671
Units redeemed		(1,190	)		(909	)		(137	)		(117	)		(31,037	)
Units outstanding at end of year		38,919			12,078			7,239			2,925			186,649

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			135

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	VP US Flex Conserv Gro, Cl 1			VP US Flex Gro, Cl 1			VP US Flex Mod Gro, Cl 1			Wanger Acorn			Wanger Intl
Operations
Investment income (loss) — net	$	—		$	—		$	—		$	(28,960	)	$	16,940
Net realized gain (loss) on sales of investments		(1	)		(343	)		—			(184,097	)		(103,681	)
Distributions from capital gains		—			—			—			1,909,424			768,223
Net change in unrealized appreciation or depreciation of investments		(253	)		(10,219	)		(1,160	)		(4,220,878	)		(2,713,043	)
Net increase (decrease) in net assets resulting from operations		(254	)		(10,562	)		(1,160	)		(2,524,511	)		(2,031,561	)

Contract transactions
Contract purchase payments		1,601			36,044			748			170,578			177,536
Net transfers⁽¹⁾		1,479			53,440			—			39,344			29,430
Transfers for policy loans		—			—			—			6,276			53,631
Policy charges		(162	)		(11,328	)		(519	)		(149,794	)		(119,836	)
Contract terminations:
Surrender benefits		—			—			—			(102,467	)		(77,053	)
Death benefits		—			—			—			—			—
Increase (decrease) from transactions		2,918			78,156			229			(36,063	)		63,708
Net assets at beginning of year		918			20,212			6,667			7,459,923			5,916,236
Net assets at end of year	$	3,582		$	87,806		$	5,736		$	4,899,349		$	3,948,383

Accumulation unit activity
Units outstanding at beginning of year		710			14,814			5,081			1,293,174			1,667,326
Units purchased		2,827			73,932			663			63,571			139,609
Units redeemed		(147	)		(9,746	)		(455	)		(61,321	)		(99,763	)
Units outstanding at end of year		3,390			79,000			5,289			1,295,424			1,707,172

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



136		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

Statement of Changes in Net Assets


Year ended December 31, 2022 (continued)	WA Var Global Hi Yd Bond, Cl I			WA Var Global Hi Yd Bond, Cl II
Operations
Investment income (loss) — net	$	1,133		$	530
Net realized gain (loss) on sales of investments		(128	)		(345	)
Distributions from capital gains		—			—
Net change in unrealized appreciation or depreciation of investments		(2,260	)		(1,680	)
Net increase (decrease) in net assets resulting from operations		(1,255	)		(1,495	)

Contract transactions
Contract purchase payments		6,225			1,077
Net transfers⁽¹⁾		5,950			—
Transfers for policy loans		—			(1,122	)
Policy charges		(1,897	)		(632	)
Contract terminations:
Surrender benefits		—			—
Death benefits		—			—
Increase (decrease) from transactions		10,278			(677	)
Net assets at beginning of year		7,541			10,300
Net assets at end of year	$	16,564		$	8,128

Accumulation unit activity
Units outstanding at beginning of year		6,419			7,336
Units purchased		11,742			862
Units redeemed		(1,820	)		(1,477	)
Units outstanding at end of year		16,341			6,721

⁽¹⁾	Includes transfer activity from (to) other divisions and transfers from (to) RiverSource Life of NY’s fixed account.

See accompanying notes to financial statements.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			137

Notes to Financial Statements

1. ORGANIZATION

RiverSource of New York Account 8 (the Account) was established under New York law as a segregated asset account of RiverSource Life Insurance Co. of New York (RiverSource Life of NY). The Account is registered as a unit investment trust under the Investment Company Act of 1940, as amended (the 1940 Act) and exists in accordance with the rules and regulations of the New York State Department of Financial Services.

The Account is used as a funding vehicle for individual variable life insurance policies issued by RiverSource Life of NY. The following is a list of each variable life insurance product funded through the Account.

RiverSource Succession Select^® Variable Life Insurance (Succession Select)*

RiverSource^® Variable Second-To-Die Life Insurance (V2D)*

RiverSource^® Variable Universal Life Insurance (VUL)*

RiverSource^® Variable Universal Life Insurance III (VUL III)*

RiverSource^® Variable Universal Life IV (VUL IV)*

RiverSource^® Variable Universal Life IV – Estate Series (VUL IV – ES)*

RiverSource^® Variable Universal Life 5 (VUL 5)*

RiverSource^® Variable Universal Life 5 – Estate Series (VUL 5 – ES)*

RiverSource^® Variable Universal Life 6 Insurance (VUL 6)

RiverSource^® Survivorship Variable Universal Life Insurance (SVUL)

*	New contracts are no longer being issued for this product. As a result, an annual contract prospectus and statement of additional information are no longer distributed. An annual report for this product is distributed to all current contract holders.

The Account is comprised of various divisions. Each division invests exclusively in shares of the following funds or portfolios (collectively, the Funds), which are registered under the 1940 Act as open-end management investment companies. The name of each Fund and the corresponding division name are provided below. Each division is comprised of subaccounts. Individual variable life insurance policies invest in subaccounts. For each division, the financial statements are comprised of a statement of assets and liabilities as of December 31, 2023, a related statement of operations for the year then ended and statements of changes in net assets for each of the two years in the period then ended, all presented to reflect a full twelve month period except as noted below.


Division		Fund
AB VPS Dyn Asset Alloc, Cl B		AB VPS Dynamic Asset Allocation Portfolio (Class B)
AB VPS Intl Val, Cl B		AB VPS International Value Portfolio (Class B)
AB VPS Lg Cap Gro, Cl A		AB VPS Large Cap Growth Portfolio (Class A)
AB VPS Lg Cap Gro, Cl B		AB VPS Large Cap Growth Portfolio (Class B)
AB VPS Relative Val, Cl B		AB VPS Relative Value Portfolio (Class B) (previously AB VPS Growth and Income Portfolio (Class B))
Allspg VT Index Asset Alloc, Cl 2		Allspring VT Index Asset Allocation Fund – Class 2
Allspg VT Intl Eq, Cl 2		Allspring VT International Equity Fund – Class 2⁽¹⁾
Allspg VT Opp, Cl 1		Allspring VT Opportunity Fund – Class 1
Allspg VT Opp, Cl 2		Allspring VT Opportunity Fund – Class 2
Allspg VT Sm Cap Gro, Cl 1		Allspring VT Small Cap Growth Fund – Class 1
Allspg VT Sm Cap Gro, Cl 2		Allspring VT Small Cap Growth Fund – Class 2
ALPS Alerian Engy Infr, Class I		ALPS/Alerian Energy Infrastructure Portfolio: Class I
ALPS Alerian Engy Infr, Class III		ALPS/Alerian Energy Infrastructure Portfolio: Class III
AC VP Intl, Cl I		American Century VP International, Class I⁽²⁾
AC VP Intl, Cl II		American Century VP International, Class II⁽³⁾
AC VP Val, Cl I		American Century VP Value, Class I⁽⁴⁾
AC VP Val, Cl II		American Century VP Value, Class II⁽⁵⁾
BlackRock Global Alloc, Cl I		BlackRock Global Allocation V.I. Fund (Class I)
BlackRock Global Alloc, Cl III		BlackRock Global Allocation V.I. Fund (Class III)
Calvert VP EAFE Intl Index, Cl F		Calvert VP EAFE International Index Portfolio – Class F⁽⁶⁾ (renamed to CVT EAFE International Index Portfolio – Class F effective sometime during the second quarter of 2024)
Calvert VP EAFE Intl Index, Cl I		Calvert VP EAFE International Index Portfolio – Class I⁽⁶⁾ (renamed to CVT EAFE International Index Portfolio – Class I effective sometime during the second quarter of 2024)



138		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


Division		Fund
Calvert VP Nasdaq 100 Index, Cl F		Calvert VP Nasdaq 100 Index Portfolio – Class F⁽⁶⁾ (renamed to CVT Nasdaq 100 Index Portfolio – Class F effective sometime during the second quarter of 2024)
Calvert VP Nasdaq 100 Index, Cl I		Calvert VP Nasdaq 100 Index Portfolio – Class I⁽⁶⁾ (renamed to CVT Nasdaq 100 Index Portfolio – Class I effective sometime during the second quarter of 2024)
Calv VP Russ 2000 Sm Cap Ind, Cl F		Calvert VP Russell 2000^® Small Cap Index Portfolio – Class F⁽⁶⁾ (renamed to CVT Russell 2000^® Small Cap Index Portfolio – Class F effective sometime during the second quarter of 2024)
Calv VP Russ 2000 Sm Cap Ind, Cl I		Calvert VP Russell 2000^® Small Cap Index Portfolio – Class I⁽⁶⁾ (renamed to CVT Russell 2000^® Small Cap Index Portfolio – Class I effective sometime during the second quarter of 2024)
Calvert VP SRI Bal, Cl I		Calvert VP SRI Balanced Portfolio – Class I
Col VP Bal, Cl 1		Columbia Variable Portfolio – Balanced Fund (Class 1)
Col VP Bal, Cl 3		Columbia Variable Portfolio – Balanced Fund (Class 3)
Col VP Commodity Strategy, Cl 1		Columbia Variable Portfolio – Commodity Strategy Fund (Class 1)
Col VP Commodity Strategy, Cl 2		Columbia Variable Portfolio – Commodity Strategy Fund (Class 2)
Col VP Contrarian Core, Cl 1		Columbia Variable Portfolio – Contrarian Core Fund (Class 1)
Col VP Contrarian Core, Cl 2		Columbia Variable Portfolio – Contrarian Core Fund (Class 2)
Col VP Disciplined Core, Cl 1		Columbia Variable Portfolio – Disciplined Core Fund (Class 1)
Col VP Disciplined Core, Cl 2		Columbia Variable Portfolio – Disciplined Core Fund (Class 2)
Col VP Disciplined Core, Cl 3		Columbia Variable Portfolio – Disciplined Core Fund (Class 3)
Col VP Divd Opp, Cl 1		Columbia Variable Portfolio – Dividend Opportunity Fund (Class 1)
Col VP Divd Opp, Cl 2		Columbia Variable Portfolio – Dividend Opportunity Fund (Class 2)
Col VP Divd Opp, Cl 3		Columbia Variable Portfolio – Dividend Opportunity Fund (Class 3)
Col VP Emerg Mkts Bond, Cl 1		Columbia Variable Portfolio – Emerging Markets Bond Fund (Class 1)
Col VP Emerg Mkts Bond, Cl 2		Columbia Variable Portfolio – Emerging Markets Bond Fund (Class 2)
Col VP Emer Mkts, Cl 1		Columbia Variable Portfolio – Emerging Markets Fund (Class 1)
Col VP Emer Mkts, Cl 2		Columbia Variable Portfolio – Emerging Markets Fund (Class 2)
Col VP Emer Mkts, Cl 3		Columbia Variable Portfolio – Emerging Markets Fund (Class 3)
Col VP Global Strategic Inc, Cl 2		Columbia Variable Portfolio – Global Strategic Income Fund (Class 2)
Col VP Global Strategic Inc, Cl 3		Columbia Variable Portfolio – Global Strategic Income Fund (Class 3)
Col VP Govt Money Mkt, Cl 1		Columbia Variable Portfolio – Government Money Market Fund (Class 1)
Col VP Govt Money Mkt, Cl 2		Columbia Variable Portfolio – Government Money Market Fund (Class 2)
Col VP Govt Money Mkt, Cl 3		Columbia Variable Portfolio – Government Money Market Fund (Class 3)
Col VP Hi Yield Bond, Cl 1		Columbia Variable Portfolio – High Yield Bond Fund (Class 1)
Col VP Hi Yield Bond, Cl 2		Columbia Variable Portfolio – High Yield Bond Fund (Class 2)
Col VP Hi Yield Bond, Cl 3		Columbia Variable Portfolio – High Yield Bond Fund (Class 3)
Col VP Inc Opp, Cl 1		Columbia Variable Portfolio – Income Opportunities Fund (Class 1)
Col VP Inc Opp, Cl 2		Columbia Variable Portfolio – Income Opportunities Fund (Class 2)
Col VP Inc Opp, Cl 3		Columbia Variable Portfolio – Income Opportunities Fund (Class 3)
Col VP Inter Bond, Cl 1		Columbia Variable Portfolio – Intermediate Bond Fund (Class 1)
Col VP Inter Bond, Cl 2		Columbia Variable Portfolio – Intermediate Bond Fund (Class 2)
Col VP Inter Bond, Cl 3		Columbia Variable Portfolio – Intermediate Bond Fund (Class 3)
Col VP Lg Cap Gro, Cl 1		Columbia Variable Portfolio – Large Cap Growth Fund (Class 1)
Col VP Lg Cap Gro, Cl 2		Columbia Variable Portfolio – Large Cap Growth Fund (Class 2)
Col VP Lg Cap Gro, Cl 3		Columbia Variable Portfolio – Large Cap Growth Fund (Class 3)
Col VP Lg Cap Index, Cl 1		Columbia Variable Portfolio – Large Cap Index Fund (Class 1)
Col VP Lg Cap Index, Cl 3		Columbia Variable Portfolio – Large Cap Index Fund (Class 3)
Col VP Limited Duration Cr, Cl 1		Columbia Variable Portfolio – Limited Duration Credit Fund (Class 1)
Col VP Limited Duration Cr, Cl 2		Columbia Variable Portfolio – Limited Duration Credit Fund (Class 2)
Col VP Long Govt/Cr Bond, Cl 1		Columbia Variable Portfolio – Long Government/Credit Bond Fund (Class 1)
Col VP Long Govt/Cr Bond, Cl 2		Columbia Variable Portfolio – Long Government/Credit Bond Fund (Class 2)
Col VP Overseas Core, Cl 1		Columbia Variable Portfolio – Overseas Core Fund (Class 1)
Col VP Overseas Core, Cl 2		Columbia Variable Portfolio – Overseas Core Fund (Class 2)
Col VP Overseas Core, Cl 3		Columbia Variable Portfolio – Overseas Core Fund (Class 3)
Col VP Select Lg Cap Val, Cl 1		Columbia Variable Portfolio – Select Large Cap Value Fund (Class 1)
Col VP Select Lg Cap Val, Cl 2		Columbia Variable Portfolio – Select Large Cap Value Fund (Class 2)
Col VP Select Lg Cap Val, Cl 3		Columbia Variable Portfolio – Select Large Cap Value Fund (Class 3)
Col VP Select Mid Cap Gro, Cl 1		Columbia Variable Portfolio – Select Mid Cap Growth Fund (Class 1)
Col VP Select Mid Cap Gro, Cl 2		Columbia Variable Portfolio – Select Mid Cap Growth Fund (Class 2)



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			139


Division		Fund
Col VP Select Mid Cap Gro, Cl 3		Columbia Variable Portfolio – Select Mid Cap Growth Fund (Class 3)
Col VP Select Mid Cap Val, Cl 1		Columbia Variable Portfolio – Select Mid Cap Value Fund (Class 1)
Col VP Select Mid Cap Val, Cl 2		Columbia Variable Portfolio – Select Mid Cap Value Fund (Class 2)
Col VP Select Mid Cap Val, Cl 3		Columbia Variable Portfolio – Select Mid Cap Value Fund (Class 3)
Col VP Select Sm Cap Val, Cl 1		Columbia Variable Portfolio – Select Small Cap Value Fund (Class 1)
Col VP Select Sm Cap Val, Cl 2		Columbia Variable Portfolio – Select Small Cap Value Fund (Class 2)
Col VP Select Sm Cap Val, Cl 3		Columbia Variable Portfolio – Select Small Cap Value Fund (Class 3)
Col VP Sel Gbl Tech, Cl 1		Columbia Variable Portfolio – Seligman Global Technology Fund (Class 1)⁽⁶⁾
Col VP Sel Gbl Tech, Cl 2		Columbia Variable Portfolio – Seligman Global Technology Fund (Class 2)⁽⁶⁾
Col VP Strategic Inc, Cl 1		Columbia Variable Portfolio – Strategic Income Fund (Class 1)
Col VP Strategic Inc, Cl 2		Columbia Variable Portfolio – Strategic Income Fund (Class 2)
Col VP US Govt Mtge, Cl 1		Columbia Variable Portfolio – U.S. Government Mortgage Fund (Class 1)
Col VP US Govt Mtge, Cl 2		Columbia Variable Portfolio – U.S. Government Mortgage Fund (Class 2)
Col VP US Govt Mtge, Cl 3		Columbia Variable Portfolio – U.S. Government Mortgage Fund (Class 3)
CS Commodity Return, Cl 1		Credit Suisse Trust – Commodity Return Strategy Portfolio, Class 1
CTIVP AC Div Bond, Cl 1		CTIVP^® – American Century Diversified Bond Fund (Class 1)
CTIVP AC Div Bond, Cl 2		CTIVP^® – American Century Diversified Bond Fund (Class 2)
CTIVP BR Gl Infl Prot Sec, Cl 1		CTIVP^® – BlackRock Global Inflation-Protected Securities Fund (Class 1)
CTIVP BR Gl Infl Prot Sec, Cl 2		CTIVP^® – BlackRock Global Inflation-Protected Securities Fund (Class 2)
CTIVP BR Gl Infl Prot Sec, Cl 3		CTIVP^® – BlackRock Global Inflation-Protected Securities Fund (Class 3)
CTIVP CenterSquare Real Est, Cl 1		CTIVP^® –CenterSquare Real Estate Fund (Class 1)
CTIVP CenterSquare Real Est, Cl 2		CTIVP^® –CenterSquare Real Estate Fund (Class 2)
CTIVP MFS Val, Cl 1		CTIVP^® – MFS^® Value Fund (Class 1)
CTIVP MFS Val, Cl 2		CTIVP^® – MFS^® Value Fund (Class 2)
CTIVP MS Adv, Cl 1		CTIVP^® – Morgan Stanley Advantage Fund (Class 1) (renamed to CTIVP^® – Westfield Select Large Cap Growth Fund (Class 1) effective sometime during the second quarter of 2024)
CTIVP MS Adv, Cl 2		CTIVP^® – Morgan Stanley Advantage Fund (Class 2) (renamed to CTIVP^® – Westfield Select Large Cap Growth Fund (Class 2) effective sometime during the second quarter of 2024)
CTIVP Prin Blue Chip Gro, Cl 1		CTIVP^® – Principal Blue Chip Growth Fund (Class 1)
CTIVP Prin Blue Chip Gro, Cl 2		CTIVP^® – Principal Blue Chip Growth Fund (Class 2)
CTIVP T Rowe Price LgCap Val, Cl 1		CTIVP^® – T. Rowe Price Large Cap Value Fund (Class 1)
CTIVP T Rowe Price LgCap Val, Cl 2		CTIVP^® – T. Rowe Price Large Cap Value Fund (Class 2)
CTIVP TCW Core Plus Bond, Cl 1		CTIVP^® – TCW Core Plus Bond Fund (Class 1)
CTIVP TCW Core Plus Bond, Cl 2		CTIVP^® – TCW Core Plus Bond Fund (Class 2)
CTIVP Vty Sycamore Estb Val, Cl 1		CTIVP^® – Victory Sycamore Established Value Fund (Class 1)
CTIVP Vty Sycamore Estb Val, Cl 2		CTIVP^® – Victory Sycamore Established Value Fund (Class 2)
CTIVP Vty Sycamore Estb Val, Cl 3		CTIVP^® – Victory Sycamore Established Value Fund (Class 3)
CTIVP Westfield Mid Cap Gro, Cl 1		CTIVP^® – Westfield Mid Cap Growth Fund (Class 1)
CTIVP Westfield Mid Cap Gro, Cl 2		CTIVP^® – Westfield Mid Cap Growth Fund (Class 2)
Del Ivy VIP Asset Strategy, Cl II		Delaware Ivy VIP Asset Strategy, Class II (renamed to Macquarie VIP Asset Strategy Series – Service Class effective sometime during the second quarter of 2024)
DWS Alt Asset Alloc VIP, Cl A		DWS Alternative Asset Allocation VIP, Class A
DWS Alt Asset Alloc VIP, Cl B		DWS Alternative Asset Allocation VIP, Class B
EV VT Floating-Rate Inc, Init Cl		Eaton Vance VT Floating-Rate Income Fund – Initial Class
Fid VIP Contrafund, Init Cl		Fidelity^® VIP Contrafund^SM Portfolio Initial Class
Fid VIP Contrafund, Serv Cl 2		Fidelity^® VIP Contrafund^SM Portfolio Service Class 2
Fid VIP Gro & Inc, Serv Cl		Fidelity^® VIP Growth & Income Portfolio Service Class
Fid VIP Gro & Inc, Serv Cl 2		Fidelity^® VIP Growth & Income Portfolio Service Class 2
Fid VIP Mid Cap, Init Cl		Fidelity^® VIP Mid Cap Portfolio Initial Class
Fid VIP Mid Cap, Serv Cl		Fidelity^® VIP Mid Cap Portfolio Service Class
Fid VIP Mid Cap, Serv Cl 2		Fidelity^® VIP Mid Cap Portfolio Service Class 2
Fid VIP Overseas, Serv Cl		Fidelity^® VIP Overseas Portfolio Service Class
Fid VIP Overseas, Serv Cl 2		Fidelity^® VIP Overseas Portfolio Service Class 2
Fid VIP Strategic Inc, Init Cl		Fidelity^® VIP Strategic Income Portfolio Initial Class
Fid VIP Strategic Inc, Serv Cl 2		Fidelity^® VIP Strategic Income Portfolio Service Class 2
Frank Global Real Est, Cl 2		Franklin Global Real Estate VIP Fund – Class 2
Frank Inc, Cl 1		Franklin Income VIP Fund – Class 1
Frank Inc, Cl 2		Franklin Income VIP Fund – Class 2
Frank Mutual Shares, Cl 1		Franklin Mutual Shares VIP Fund – Class 1
Frank Mutual Shares, Cl 2		Franklin Mutual Shares VIP Fund – Class 2



140		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


Division		Fund
Frank Sm Cap Val, Cl 1		Franklin Small Cap Value VIP Fund – Class 1
Frank Sm Cap Val, Cl 2		Franklin Small Cap Value VIP Fund – Class 2
GS VIT Mid Cap Val, Inst		Goldman Sachs VIT Mid Cap Value Fund – Institutional Shares
GS VIT Multi-Strategy Alt, Advisor		Goldman Sachs VIT Multi-Strategy Alternatives Portfolio – Advisor Shares
GS VIT Sm Cap Eq Insights, Inst		Goldman Sachs VIT Small Cap Equity Insights Fund – Institutional Shares
GS VIT U.S. Eq Insights, Inst		Goldman Sachs VIT U.S. Equity Insights Fund – Institutional Shares
Invesco VI Am Fran, Ser I		Invesco V.I. American Franchise Fund, Series I Shares
Invesco VI Am Fran, Ser II		Invesco V.I. American Franchise Fund, Series II Shares
Invesco VI Bal Risk Alloc, Ser I		Invesco V.I. Balanced-Risk Allocation Fund, Series I Shares
Invesco VI Bal Risk Alloc, Ser II		Invesco V.I. Balanced-Risk Allocation Fund, Series II Shares
Invesco VI Comstock, Ser II		Invesco V.I. Comstock Fund, Series II Shares
Invesco VI Core Eq, Ser I		Invesco V.I. Core Equity Fund, Series I Shares
Invesco VI Dis Mid Cap Gro, Ser I		Invesco V.I. Discovery Mid Cap Growth Fund, Series I Shares
Invesco VI Div Divd, Ser I		Invesco V.I. Diversified Dividend Fund, Series I Shares
Invesco VI EQV Intl Eq, Ser II		Invesco V.I. EQV International Equity Fund, Series II Shares
Invesco VI Global, Ser I		Invesco V.I. Global Fund, Series I Shares
Invesco VI Global, Ser II		Invesco V.I. Global Fund, Series II Shares
Invesco VI Gbl Strat Inc, Ser I		Invesco V.I. Global Strategic Income Fund, Series I Shares
Invesco VI Gbl Strat Inc, Ser II		Invesco V.I. Global Strategic Income Fund, Series II Shares
Invesco VI Mn St Sm Cap, Ser I		Invesco V.I. Main Street Small Cap Fund^®, Series I Shares
Invesco VI Mn St Sm Cap, Ser II		Invesco V.I. Main Street Small Cap Fund^®, Series II Shares
Invesco VI Tech, Ser I		Invesco V.I. Technology Fund, Series I Shares
Invesco VI Tech, Ser II		Invesco V.I. Technology Fund, Series II Shares⁽⁶⁾
Janus Henderson VIT Bal, Inst		Janus Henderson VIT Balanced Portfolio: Institutional Shares
Janus Henderson VIT Bal, Serv		Janus Henderson VIT Balanced Portfolio: Service Shares
Janus Henderson VIT Enter, Serv		Janus Henderson VIT Enterprise Portfolio: Service Shares
Janus Henderson VIT Flex Bd, Inst		Janus Henderson VIT Flexible Bond Portfolio: Institutional Shares
Janus Henderson VIT Flex Bd, Serv		Janus Henderson VIT Flexible Bond Portfolio: Service Shares
Janus Hend VIT Gbl Tech Innov, Srv		Janus Henderson VIT Global Technology and Innovation Portfolio: Service Shares
Janus Henderson VIT Overseas, Serv		Janus Henderson VIT Overseas Portfolio: Service Shares
Janus Henderson VIT Res, Inst		Janus Henderson VIT Research Portfolio: Institutional Shares
Janus Henderson VIT Res, Serv		Janus Henderson VIT Research Portfolio: Service Shares
Lazard Ret Global Dyn MA, Inv		Lazard Retirement Global Dynamic Multi-Asset Portfolio – Investor Shares
Lazard Ret Global Dyn MA, Serv		Lazard Retirement Global Dynamic Multi-Asset Portfolio – Service Shares
MFS Mass Inv Gro Stock, Serv Cl		MFS^® Massachusetts Investors Growth Stock Portfolio – Service Class
MFS New Dis, Serv Cl		MFS^® New Discovery Series – Service Class
MFS Utilities, Init Cl		MFS^® Utilities Series – Initial Class
MFS Utilities, Serv Cl		MFS^® Utilities Series – Service Class
MS VIF Dis, Cl I		Morgan Stanley VIF Discovery Portfolio, Class I Shares
MS VIF Dis, Cl II		Morgan Stanley VIF Discovery Portfolio, Class II Shares
MS VIF Global Real Est, Cl II		Morgan Stanley VIF Global Real Estate Portfolio, Class II Shares
NB AMT Sus Eq, Cl I		Neuberger Berman AMT Sustainable Equity Portfolio (Class I)
NB AMT Sus Eq, Cl S		Neuberger Berman AMT Sustainable Equity Portfolio (Class S)
NB AMT US Eq Index PW Strat, Cl S		Neuberger Berman AMT U.S. Equity Index PutWrite Strategy Portfolio (Class S)⁽⁷⁾
PIMCO VIT All Asset, Advisor Cl		PIMCO VIT All Asset Portfolio, Advisor Class
PIMCO VIT All Asset, Inst Cl		PIMCO VIT All Asset Portfolio, Institutional Class
PIMCO VIT Glb Man As Alloc, Adv Cl		PIMCO VIT Global Managed Asset Allocation Portfolio, Advisor Class
PIMCO VIT Tot Return, Advisor Cl		PIMCO VIT Total Return Portfolio, Advisor Class
PIMCO VIT Tot Return, Inst Cl		PIMCO VIT Total Return Portfolio, Institutional Class
Put VT Global Hlth Care, Cl IA		Putnam VT Global Health Care Fund – Class IA Shares⁽⁶⁾
Put VT Global Hlth Care, Cl IB		Putnam VT Global Health Care Fund – Class IB Shares
Put VT Hi Yield, Cl IB		Putnam VT High Yield Fund – Class IB Shares
Put VT Intl Eq, Cl IB		Putnam VT International Equity Fund – Class IB Shares
Put VT Sus Leaders, Cl IA		Putnam VT Sustainable Leaders Fund – Class IA Shares
Put VT Sus Leaders, Cl IB		Putnam VT Sustainable Leaders Fund – Class IB Shares
Royce Micro-Cap, Invest Cl		Royce Capital Fund – Micro-Cap Portfolio, Investment Class
Temp Global Bond, Cl 1		Templeton Global Bond VIP Fund – Class 1
Temp Global Bond, Cl 2		Templeton Global Bond VIP Fund – Class 2
Third Ave VST Third Ave Value		Third Avenue VST Third Avenue Value Portfolio



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			141


Division		Fund
VanEck VIP Global Gold, Cl S		VanEck VIP Global Gold Fund (Class S Shares)
VP Aggr, Cl 1		Variable Portfolio – Aggressive Portfolio (Class 1)
VP Aggr, Cl 2		Variable Portfolio – Aggressive Portfolio (Class 2)
VP Aggr, Cl 4		Variable Portfolio – Aggressive Portfolio (Class 4)
VP Conserv, Cl 1		Variable Portfolio – Conservative Portfolio (Class 1)
VP Conserv, Cl 2		Variable Portfolio – Conservative Portfolio (Class 2)
VP Conserv, Cl 4		Variable Portfolio – Conservative Portfolio (Class 4)
VP Man Vol Conserv, Cl 1		Variable Portfolio – Managed Volatility Conservative Fund (Class 1)
VP Man Vol Conserv, Cl 2		Variable Portfolio – Managed Volatility Conservative Fund (Class 2)
VP Man Vol Conserv Gro, Cl 1		Variable Portfolio – Managed Volatility Conservative Growth Fund (Class 1)
VP Man Vol Conserv Gro, Cl 2		Variable Portfolio – Managed Volatility Conservative Growth Fund (Class 2)
VP Man Vol Gro, Cl 1		Variable Portfolio – Managed Volatility Growth Fund (Class 1)
VP Man Vol Gro, Cl 2		Variable Portfolio – Managed Volatility Growth Fund (Class 2)
VP Man Vol Mod Gro, Cl 1		Variable Portfolio – Managed Volatility Moderate Growth Fund (Class 1)
VP Man Vol Mod Gro, Cl 2		Variable Portfolio – Managed Volatility Moderate Growth Fund (Class 2)
VP Mod, Cl 1		Variable Portfolio – Moderate Portfolio (Class 1)
VP Mod, Cl 2		Variable Portfolio – Moderate Portfolio (Class 2)
VP Mod, Cl 4		Variable Portfolio – Moderate Portfolio (Class 4)
VP Mod Aggr, Cl 1		Variable Portfolio – Moderately Aggressive Portfolio (Class 1)
VP Mod Aggr, Cl 2		Variable Portfolio – Moderately Aggressive Portfolio (Class 2)
VP Mod Aggr, Cl 4		Variable Portfolio – Moderately Aggressive Portfolio (Class 4)
VP Mod Conserv, Cl 1		Variable Portfolio – Moderately Conservative Portfolio (Class 1)
VP Mod Conserv, Cl 2		Variable Portfolio – Moderately Conservative Portfolio (Class 2)
VP Mod Conserv, Cl 4		Variable Portfolio – Moderately Conservative Portfolio (Class 4)
VP Ptnrs Core Bond, Cl 1		Variable Portfolio – Partners Core Bond Fund (Class 1)
VP Ptnrs Core Bond, Cl 2		Variable Portfolio – Partners Core Bond Fund (Class 2)
VP Ptnrs Core Eq, Cl 1		Variable Portfolio – Partners Core Equity Fund (Class 1)
VP Ptnrs Core Eq, Cl 2		Variable Portfolio – Partners Core Equity Fund (Class 2)
VP Ptnrs Core Eq, Cl 3		Variable Portfolio – Partners Core Equity Fund (Class 3)
VP Ptnrs Intl Core Eq, Cl 1		Variable Portfolio – Partners International Core Equity Fund (Class 1)
VP Ptnrs Intl Core Eq, Cl 2		Variable Portfolio – Partners International Core Equity Fund (Class 2)
VP Ptnrs Intl Gro, Cl 1		Variable Portfolio – Partners International Growth Fund (Class 1)
VP Ptnrs Intl Gro, Cl 2		Variable Portfolio – Partners International Growth Fund (Class 2)
VP Ptnrs Intl Val, Cl 1		Variable Portfolio – Partners International Value Fund (Class 1)
VP Ptnrs Intl Val, Cl 2		Variable Portfolio – Partners International Value Fund (Class 2)
VP Ptnrs Sm Cap Gro, Cl 1		Variable Portfolio – Partners Small Cap Growth Fund (Class 1)
VP Ptnrs Sm Cap Gro, Cl 2		Variable Portfolio – Partners Small Cap Growth Fund (Class 2)
VP Ptnrs Sm Cap Val, Cl 1		Variable Portfolio – Partners Small Cap Value Fund (Class 1)
VP Ptnrs Sm Cap Val, Cl 2		Variable Portfolio – Partners Small Cap Value Fund (Class 2)
VP Ptnrs Sm Cap Val, Cl 3		Variable Portfolio – Partners Small Cap Value Fund (Class 3)
VP US Flex Conserv Gro, Cl 1		Variable Portfolio – U.S. Flexible Conservative Growth Fund (Class 1)
VP US Flex Gro, Cl 1		Variable Portfolio – U.S. Flexible Growth Fund (Class 1)
VP US Flex Mod Gro, Cl 1		Variable Portfolio – U.S. Flexible Moderate Growth Fund (Class 1)
Wanger Acorn		Wanger Acorn
Wanger Intl		Wanger International
WA Var Global Hi Yd Bond, Cl I		Western Asset Variable Global High Yield Bond Portfolio – Class I
WA Var Global Hi Yd Bond, Cl II		Western Asset Variable Global High Yield Bond Portfolio – Class II

⁽¹⁾	Allspring VT International Equity Fund – Class 2 is scheduled to liquidate sometime during the second quarter of 2024.

⁽²⁾	American Century VP International, Class I is scheduled to reorganize into LVIP American Century International Fund, Standard Class II sometime during the second quarter of 2024.

⁽³⁾	American Century VP International, Class II is scheduled to reorganize into LVIP American Century International Fund, Service Class sometime during the second quarter of 2024.

⁽⁴⁾	American Century VP Value, Class I is scheduled to reorganize into LVIP American Century Value Fund, Standard Class II sometime during the second quarter of 2024.

⁽⁵⁾	American Century VP Value, Class II is scheduled to reorganize into LVIP American Century Value Fund, Service Class sometime during the second quarter of 2024.

⁽⁶⁾	For the period May 2, 2022 (commencement of operations) to December 31, 2022.

⁽⁷⁾	Neuberger Berman AMT U.S. Equity Index PutWrite Strategy Portfolio (Class S) is scheduled to liquidate sometime during the second quarter of 2024.

The assets of each division of the Account are not chargeable with liabilities arising out of the business conducted by any other segregated asset account or by RiverSource Life of NY.

RiverSource Life of NY serves as issuer of the variable life insurance policies.



142		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Investments in the Funds

Investment transactions are accounted for on the date the shares are purchased and sold. Realized gains and losses on the sales of investments are computed using the average cost method. Income from dividends and gains from realized capital gain distributions are reinvested in additional shares of the Funds and are recorded as income by the divisions on the ex-dividend date.

Unrealized appreciation or depreciation of investments in the accompanying financial statements represents the division’s share of the Funds’ undistributed net investment income, undistributed realized gain or loss and the unrealized appreciation or depreciation on their investment securities.

The Account categorizes its fair value measurements according to a three-level hierarchy. An investment’s level within the fair value hierarchy is based on the lowest level of any input that is deemed significant to the fair value measurement. The three levels of the fair value hierarchy are defined as follows:

Level 1 – Unadjusted quoted prices for identical assets or liabilities in active markets that are accessible at the measurement date.

Level 2 – Prices or valuations based on observable inputs other than quoted prices in active markets for identical assets and liabilities.

Level 3 – Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable.

The Funds in the Accounts have been measured at fair value using the net asset value per share (or its equivalent) as a practical expedient and are therefore not categorized in the fair value hierarchy. There were no transfers between levels in the period ended December 31, 2023.

Federal Income Taxes

RiverSource Life of NY is taxed as a life insurance company. The Account is treated as part of RiverSource Life of NY for federal income tax purposes. Under existing federal income tax law, no income taxes are payable with respect to any investment income of the Account to the extent the earnings are credited under the policies. Based on this, no charge is being made currently to the Account for federal income taxes. RiverSource Life of NY will review periodically the status of this policy. In the event of changes in the tax law, a charge may be made in future years for any federal income taxes that would be attributable to the policies.

Subsequent Events

Management has evaluated Account related events and transactions that occurred through the date the financial statements were issued. Management noted there were no items requiring adjustments or additional disclosures in the Account’s financial statements.

Use of Estimates

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements. Actual results could differ from those estimates.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			143

3. VARIABLE ACCOUNT EXPENSES

RiverSource Life of NY deducts a daily mortality and expense risk fee equal, on an annual basis, to the following percent of the average daily net assets of each subaccount.


Product		Mortality and expense risk fee
Succession Select		0.45% or 0.90% (depending on the policy selected)
V2D		0.90%
VUL		0.90%
VUL III		0.45% or 0.90% (depending on the policy selected)
VUL IV		0.30%, 0.45% or 0.90% (depending on the policy selected)
VUL IV – ES		0.20%, 0.30% or 0.90% (depending on the policy selected)
VUL 5		0.00%
VUL 5 – ES		0.00%
VUL 6		0.00%
SVUL		0.00%

4. POLICY CHARGES

A monthly deduction is made for the cost of insurance and the policy fee. The cost of insurance for the policy month is determined on the monthly date by determining the net amount at risk, as of that day, and by then applying the cost of insurance rates to the net amount at risk which RiverSource Life of NY is assuming for the succeeding month. The monthly deduction will be taken from the subaccounts as specified in the application for the policy.

A policy fee is deducted each month to reimburse RiverSource Life of NY for expenses incurred in administering the policy, such as processing claims, maintaining records, making policy changes and communicating with owners of policies.

RiverSource Life of NY deducts a premium expense charge from each premium payment. It partially compensates RiverSource Life of NY for expenses associated with administering and distributing the policy, including the agents’ compensation, advertising and printing the prospectus and sales literature. It also compensates RiverSource Life of NY for paying premium taxes imposed by the state of New York.

Each month RiverSource Life of NY deducts charges for any optional insurance benefits added to the policy by rider.

Some products may also charge a death benefit guarantee charge or a no lapse guarantee charge.

5. SURRENDER CHARGES

RiverSource Life of NY may assess a surrender charge to help it recover certain expenses related to the issuance of the policy. Such charges are not treated as a separate expense of the divisions as they are ultimately deducted from surrender benefits paid by RiverSource Life of NY. Charges by RiverSource Life of NY for surrenders are not identified on an individual division basis.

6. RELATED PARTY TRANSACTIONS

RiverSource Life of NY is a wholly-owned subsidiary of RiverSource Life Insurance Company, which is a wholly-owned subsidiary of Ameriprise Financial, Inc. (Ameriprise Financial).

The following table reflects fees paid by certain affiliated funds to Ameriprise Financial and its affiliates.


Fee Agreement:		Fees Paid To:
Management Agreement		Columbia Management Investment Advisers, LLC
Shareholder Services Agreement		Columbia Management Investment Services Corp.
Plan and Agreement of Distribution		Columbia Management Investment Distributors, Inc.
Investment Advisory Agreement		Columbia Wanger Asset Management, LLC
Administrative Services Agreement		Columbia Wanger Asset Management, LLC



144		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

7. INVESTMENT TRANSACTIONS

The divisions’ purchases of Funds’ shares, including reinvestment of dividend distributions, for the year ended December 31, 2023 were as follows:


Division	Purchases
AB VPS Dyn Asset Alloc, Cl B	$	3
AB VPS Intl Val, Cl B		254,015
AB VPS Lg Cap Gro, Cl A		127,587
AB VPS Lg Cap Gro, Cl B		744,322
AB VPS Relative Val, Cl B		386,301
Allspg VT Index Asset Alloc, Cl 2		54,039
Allspg VT Intl Eq, Cl 2		92,239
Allspg VT Opp, Cl 1		8,747
Allspg VT Opp, Cl 2		150,381
Allspg VT Sm Cap Gro, Cl 1		117,041
Allspg VT Sm Cap Gro, Cl 2		157,970
ALPS Alerian Engy Infr, Class I		25,455
ALPS Alerian Engy Infr, Class III		78,357
AC VP Intl, Cl I		26,671
AC VP Intl, Cl II		81,799
AC VP Val, Cl I		524,459
AC VP Val, Cl II		438,532
BlackRock Global Alloc, Cl I		92,966
BlackRock Global Alloc, Cl III		151,622
Calvert VP EAFE Intl Index, Cl F		1,485
Calvert VP EAFE Intl Index, Cl I		59,158
Calvert VP Nasdaq 100 Index, Cl F		16,615
Calvert VP Nasdaq 100 Index, Cl I		95,395
Calv VP Russ 2000 Sm Cap Ind, Cl F		3
Calv VP Russ 2000 Sm Cap Ind, Cl I		20,298
Calvert VP SRI Bal, Cl I		185,913
Col VP Bal, Cl 1		264,210
Col VP Bal, Cl 3		323,049
Col VP Commodity Strategy, Cl 1		40,363
Col VP Commodity Strategy, Cl 2		11,212
Col VP Contrarian Core, Cl 1		92,204
Col VP Contrarian Core, Cl 2		38,722
Col VP Disciplined Core, Cl 1		42,114
Col VP Disciplined Core, Cl 2		49,794
Col VP Disciplined Core, Cl 3		459,807
Col VP Divd Opp, Cl 1		73,529
Col VP Divd Opp, Cl 2		102,462
Col VP Divd Opp, Cl 3		483,336
Col VP Emerg Mkts Bond, Cl 1		9,500
Col VP Emerg Mkts Bond, Cl 2		1,474
Col VP Emer Mkts, Cl 1		34,756
Col VP Emer Mkts, Cl 2		32,965
Col VP Emer Mkts, Cl 3		134,360
Col VP Global Strategic Inc, Cl 2		6,947
Col VP Global Strategic Inc, Cl 3		129,150
Col VP Govt Money Mkt, Cl 1		742,118
Col VP Govt Money Mkt, Cl 2		147,596
Col VP Govt Money Mkt, Cl 3		550,742
Col VP Hi Yield Bond, Cl 1		53,438
Col VP Hi Yield Bond, Cl 2		36,247
Col VP Hi Yield Bond, Cl 3		295,515
Col VP Inc Opp, Cl 1		3,357
Col VP Inc Opp, Cl 2		35,267
Col VP Inc Opp, Cl 3		164,578
Col VP Inter Bond, Cl 1		36,054
Col VP Inter Bond, Cl 2		23,408
Col VP Inter Bond, Cl 3		476,531


Division	Purchases
Col VP Lg Cap Gro, Cl 1	$	584,279
Col VP Lg Cap Gro, Cl 2		41,838
Col VP Lg Cap Gro, Cl 3		197,211
Col VP Lg Cap Index, Cl 1		2,090,336
Col VP Lg Cap Index, Cl 3		931,384
Col VP Limited Duration Cr, Cl 1		11,745
Col VP Limited Duration Cr, Cl 2		319,258
Col VP Long Govt/Cr Bond, Cl 1		1,916
Col VP Long Govt/Cr Bond, Cl 2		459
Col VP Overseas Core, Cl 1		44,770
Col VP Overseas Core, Cl 2		27,973
Col VP Overseas Core, Cl 3		210,850
Col VP Select Lg Cap Val, Cl 1		284,247
Col VP Select Lg Cap Val, Cl 2		34,210
Col VP Select Lg Cap Val, Cl 3		61,374
Col VP Select Mid Cap Gro, Cl 1		59,444
Col VP Select Mid Cap Gro, Cl 2		8,898
Col VP Select Mid Cap Gro, Cl 3		135,324
Col VP Select Mid Cap Val, Cl 1		69,077
Col VP Select Mid Cap Val, Cl 2		16,719
Col VP Select Mid Cap Val, Cl 3		121,546
Col VP Select Sm Cap Val, Cl 1		36,361
Col VP Select Sm Cap Val, Cl 2		15,782
Col VP Select Sm Cap Val, Cl 3		125,780
Col VP Sel Gbl Tech, Cl 1		99,920
Col VP Sel Gbl Tech, Cl 2		33,479
Col VP Strategic Inc, Cl 1		49,524
Col VP Strategic Inc, Cl 2		88,886
Col VP US Govt Mtge, Cl 1		6,531
Col VP US Govt Mtge, Cl 2		10,578
Col VP US Govt Mtge, Cl 3		140,552
CS Commodity Return, Cl 1		141,109
CTIVP AC Div Bond, Cl 1		4,906
CTIVP AC Div Bond, Cl 2		3,061
CTIVP BR Gl Infl Prot Sec, Cl 1		15,679
CTIVP BR Gl Infl Prot Sec, Cl 2		4,025
CTIVP BR Gl Infl Prot Sec, Cl 3		112,134
CTIVP CenterSquare Real Est, Cl 1		19,545
CTIVP CenterSquare Real Est, Cl 2		25,683
CTIVP MFS Val, Cl 1		80,537
CTIVP MFS Val, Cl 2		47,019
CTIVP MS Adv, Cl 1		28,739
CTIVP MS Adv, Cl 2		13,181
CTIVP Prin Blue Chip Gro, Cl 1		16,061
CTIVP Prin Blue Chip Gro, Cl 2		4,596
CTIVP T Rowe Price LgCap Val, Cl 1		63,321
CTIVP T Rowe Price LgCap Val, Cl 2		9,038
CTIVP TCW Core Plus Bond, Cl 1		28,664
CTIVP TCW Core Plus Bond, Cl 2		20,516
CTIVP Vty Sycamore Estb Val, Cl 1		198,597
CTIVP Vty Sycamore Estb Val, Cl 2		56,200
CTIVP Vty Sycamore Estb Val, Cl 3		110,418
CTIVP Westfield Mid Cap Gro, Cl 1		17,773
CTIVP Westfield Mid Cap Gro, Cl 2		3,044
Del Ivy VIP Asset Strategy, Cl II		3,766
DWS Alt Asset Alloc VIP, Cl A		16,622
DWS Alt Asset Alloc VIP, Cl B		36,306



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			145


Division	Purchases
EV VT Floating-Rate Inc, Init Cl	$	192,785
Fid VIP Contrafund, Init Cl		239,719
Fid VIP Contrafund, Serv Cl 2		561,701
Fid VIP Gro & Inc, Serv Cl		319,318
Fid VIP Gro & Inc, Serv Cl 2		350,882
Fid VIP Mid Cap, Init Cl		102,655
Fid VIP Mid Cap, Serv Cl		251,678
Fid VIP Mid Cap, Serv Cl 2		662,647
Fid VIP Overseas, Serv Cl		63,153
Fid VIP Overseas, Serv Cl 2		114,149
Fid VIP Strategic Inc, Init Cl		230,532
Fid VIP Strategic Inc, Serv Cl 2		3,870
Frank Global Real Est, Cl 2		201,834
Frank Inc, Cl 1		39,867
Frank Inc, Cl 2		111,501
Frank Mutual Shares, Cl 1		7,571
Frank Mutual Shares, Cl 2		275,806
Frank Sm Cap Val, Cl 1		99,883
Frank Sm Cap Val, Cl 2		366,493
GS VIT Mid Cap Val, Inst		446,330
GS VIT Multi-Strategy Alt, Advisor		4,654
GS VIT Sm Cap Eq Insights, Inst		25,651
GS VIT U.S. Eq Insights, Inst		323,185
Invesco VI Am Fran, Ser I		24,198
Invesco VI Am Fran, Ser II		166,734
Invesco VI Bal Risk Alloc, Ser I		8,771
Invesco VI Bal Risk Alloc, Ser II		86,622
Invesco VI Comstock, Ser II		64,931
Invesco VI Core Eq, Ser I		453,913
Invesco VI Dis Mid Cap Gro, Ser I		123,124
Invesco VI Div Divd, Ser I		292,400
Invesco VI EQV Intl Eq, Ser II		78,124
Invesco VI Global, Ser I		278,815
Invesco VI Global, Ser II		442,245
Invesco VI Gbl Strat Inc, Ser I		13,702
Invesco VI Gbl Strat Inc, Ser II		109,997
Invesco VI Mn St Sm Cap, Ser I		45,733
Invesco VI Mn St Sm Cap, Ser II		160,209
Invesco VI Tech, Ser I		226,244
Invesco VI Tech, Ser II		5,625
Janus Henderson VIT Bal, Inst		141,249
Janus Henderson VIT Bal, Serv		2,491
Janus Henderson VIT Enter, Serv		67,960
Janus Henderson VIT Flex Bd, Inst		45,121
Janus Henderson VIT Flex Bd, Serv		25,975
Janus Hend VIT Gbl Tech Innov, Srv		188,372
Janus Henderson VIT Overseas, Serv		120,434
Janus Henderson VIT Res, Inst		6,186
Janus Henderson VIT Res, Serv		53,737
Lazard Ret Global Dyn MA, Inv		9,957
Lazard Ret Global Dyn MA, Serv		1,748
MFS Mass Inv Gro Stock, Serv Cl		408,388
MFS New Dis, Serv Cl		136,431
MFS Utilities, Init Cl		32,186
MFS Utilities, Serv Cl		199,791
MS VIF Dis, Cl I		160,656
MS VIF Dis, Cl II		130,919
MS VIF Global Real Est, Cl II		21,269
NB AMT Sus Eq, Cl I		14,202
NB AMT Sus Eq, Cl S		3,142
NB AMT US Eq Index PW Strat, Cl S		2,454


Division	Purchases
PIMCO VIT All Asset, Advisor Cl	$	83,460
PIMCO VIT All Asset, Inst Cl		6,779
PIMCO VIT Glb Man As Alloc, Adv Cl		116
PIMCO VIT Tot Return, Advisor Cl		108,843
PIMCO VIT Tot Return, Inst Cl		49,358
Put VT Global Hlth Care, Cl IA		29,745
Put VT Global Hlth Care, Cl IB		183,043
Put VT Hi Yield, Cl IB		21,022
Put VT Intl Eq, Cl IB		22,300
Put VT Sus Leaders, Cl IA		544,810
Put VT Sus Leaders, Cl IB		40,581
Royce Micro-Cap, Invest Cl		96,165
Temp Global Bond, Cl 1		4,047
Temp Global Bond, Cl 2		39,621
Third Ave VST Third Ave Value		275,434
VanEck VIP Global Gold, Cl S		19,280
VP Aggr, Cl 1		875,143
VP Aggr, Cl 2		2,873,265
VP Aggr, Cl 4		735,501
VP Conserv, Cl 1		—
VP Conserv, Cl 2		432,280
VP Conserv, Cl 4		37,173
VP Man Vol Conserv, Cl 1		—
VP Man Vol Conserv, Cl 2		—
VP Man Vol Conserv Gro, Cl 1		2,148
VP Man Vol Conserv Gro, Cl 2		929
VP Man Vol Gro, Cl 1		408,393
VP Man Vol Gro, Cl 2		42,761
VP Man Vol Mod Gro, Cl 1		178,707
VP Man Vol Mod Gro, Cl 2		145,550
VP Mod, Cl 1		1,542,075
VP Mod, Cl 2		925,420
VP Mod, Cl 4		1,062,313
VP Mod Aggr, Cl 1		2,384,582
VP Mod Aggr, Cl 2		2,205,498
VP Mod Aggr, Cl 4		1,686,857
VP Mod Conserv, Cl 1		—
VP Mod Conserv, Cl 2		358,457
VP Mod Conserv, Cl 4		272,311
VP Ptnrs Core Bond, Cl 1		14,771
VP Ptnrs Core Bond, Cl 2		12,013
VP Ptnrs Core Eq, Cl 1		673
VP Ptnrs Core Eq, Cl 2		28,250
VP Ptnrs Core Eq, Cl 3		28,818
VP Ptnrs Intl Core Eq, Cl 1		13,609
VP Ptnrs Intl Core Eq, Cl 2		24,047
VP Ptnrs Intl Gro, Cl 1		13,946
VP Ptnrs Intl Gro, Cl 2		10,827
VP Ptnrs Intl Val, Cl 1		19,773
VP Ptnrs Intl Val, Cl 2		7,626
VP Ptnrs Sm Cap Gro, Cl 1		12,273
VP Ptnrs Sm Cap Gro, Cl 2		3,483
VP Ptnrs Sm Cap Val, Cl 1		1,736
VP Ptnrs Sm Cap Val, Cl 2		451
VP Ptnrs Sm Cap Val, Cl 3		80,626
VP US Flex Conserv Gro, Cl 1		2,635
VP US Flex Gro, Cl 1		40,238
VP US Flex Mod Gro, Cl 1		3,855
Wanger Acorn		353,842
Wanger Intl		230,507
WA Var Global Hi Yd Bond, Cl I		4,520
WA Var Global Hi Yd Bond, Cl II		1,524



146		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

8. FINANCIAL HIGHLIGHTS

The table below shows certain financial information regarding the divisions.


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
AB VPS Dyn Asset Alloc, Cl B
2023		—		$1.42	to	$1.22		$0		0.61	%		0.00	%	to	0.90	%		13.48	%	to	12.46	%
2022		—		$1.25	to	$1.08		$0		2.56	%		0.00	%	to	0.90	%		(18.68	%)	to	(19.40	%)
2021		—		$1.54	to	$1.34		$1		1.56	%		0.00	%	to	0.90	%		9.28	%	to	8.30	%
2020		—		$1.41	to	$1.24		$0		1.45	%		0.00	%	to	0.90	%		4.87	%	to	3.92	%
2019		—		$1.34	to	$1.19		$0		1.82	%		0.00	%	to	0.90	%		15.24	%	to	14.21	%
AB VPS Intl Val, Cl B
2023		1,463		$1.36	to	$1.79		$2,703		0.70	%		0.20	%	to	0.90	%		14.60	%	to	13.80	%
2022		1,516		$1.18	to	$1.58		$2,447		4.22	%		0.20	%	to	0.90	%		18.83	%⁽⁸⁾	to	(14.57	%)
2021		1,523		$1.32	to	$1.84		$2,868		1.72	%		0.30	%	to	0.90	%		10.52	%	to	9.86	%
2020		1,530		$1.19	to	$1.68		$2,626		1.55	%		0.30	%	to	0.90	%		1.90	%	to	1.30	%
2019		1,608		$1.17	to	$1.66		$2,711		0.81	%		0.30	%	to	0.90	%		16.44	%	to	15.74	%
AB VPS Lg Cap Gro, Cl A
2023		174		$2.00	to	$2.00		$349		—			0.00	%	to	0.00	%		35.13	%	to	35.13	%
2022		117		$1.48	to	$1.48		$173		—			0.00	%	to	0.00	%		(28.51	%)	to	(28.51	%)
2021		59		$2.07	to	$2.07		$122		—			0.00	%	to	0.00	%		28.97	%	to	28.97	%
2020		28		$1.61	to	$1.61		$46		—			0.00	%	to	0.00	%		35.49	%	to	35.49	%
2019		16		$1.19	to	$1.19		$20		—			0.00	%	to	0.00	%		10.78	%⁽⁵⁾	to	10.78	%⁽⁵⁾
AB VPS Lg Cap Gro, Cl B
2023		454		$5.26	to	$5.02		$2,799		—			0.00	%	to	0.90	%		34.79	%	to	33.59	%
2022		392		$3.90	to	$3.76		$1,723		—			0.00	%	to	0.90	%		(28.69	%)	to	(29.33	%)
2021		350		$5.47	to	$5.32		$2,208		—			0.00	%	to	0.90	%		28.65	%	to	27.50	%
2020		410		$4.25	to	$4.17		$2,022		—			0.00	%	to	0.90	%		35.15	%	to	33.94	%
2019		357		$3.15	to	$3.11		$1,282		—			0.00	%	to	0.90	%		34.37	%	to	33.16	%
AB VPS Relative Val, Cl B
2023		621		$1.23	to	$4.27		$2,515		1.33	%		0.20	%	to	0.90	%		11.50	%	to	10.72	%
2022		698		$1.10	to	$3.86		$2,531		1.10	%		0.20	%	to	0.90	%		10.30	%⁽⁸⁾	to	(5.27	%)
2021		721		$2.35	to	$4.07		$2,756		0.64	%		0.30	%	to	0.90	%		27.45	%	to	26.69	%
2020		761		$1.85	to	$3.21		$2,331		1.33	%		0.30	%	to	0.90	%		2.17	%	to	1.55	%
2019		783		$1.81	to	$3.17		$2,337		1.03	%		0.30	%	to	0.90	%		23.24	%	to	22.50	%
Allspg VT Index Asset Alloc, Cl 2
2023		246		$1.21	to	$3.77		$536		0.96	%		0.20	%	to	0.90	%		16.47	%	to	15.66	%
2022		260		$1.04	to	$3.26		$495		0.63	%		0.20	%	to	0.90	%		4.13	%⁽⁸⁾	to	(17.76	%)
2021		268		$2.32	to	$3.96		$620		0.56	%		0.30	%	to	0.90	%		15.65	%	to	14.96	%
2020		309		$2.01	to	$3.45		$617		0.83	%		0.30	%	to	0.90	%		16.24	%	to	15.54	%
2019		297		$1.73	to	$2.98		$527		1.09	%		0.30	%	to	0.90	%		19.80	%	to	19.08	%
Allspg VT Intl Eq, Cl 2
2023		482		$1.33	to	$2.11		$1,026		1.45	%		0.20	%	to	0.90	%		15.34	%	to	14.52	%
2022		484		$1.15	to	$1.84		$925		3.65	%		0.20	%	to	0.90	%		16.17	%⁽⁸⁾	to	(12.67	%)
2021		482		$1.43	to	$2.11		$1,051		1.07	%		0.30	%	to	0.90	%		6.55	%	to	5.91	%
2020		514		$1.34	to	$1.99		$1,054		2.55	%		0.30	%	to	0.90	%		4.62	%	to	3.99	%
2019		532		$1.28	to	$1.92		$1,047		3.69	%		0.30	%	to	0.90	%		15.14	%	to	14.45	%
Allspg VT Opp, Cl 1
2023		12		$1.77	to	$1.77		$21		—			0.00	%	to	0.00	%		26.83	%	to	26.83	%
2022		8		$1.40	to	$1.40		$12		—			0.00	%	to	0.00	%		(20.61	%)	to	(20.61	%)
2021		2		$1.76	to	$1.76		$3		0.23	%		0.00	%	to	0.00	%		25.06	%	to	25.06	%
2020		1		$1.41	to	$1.41		$1		0.74	%		0.00	%	to	0.00	%		21.32	%	to	21.32	%
2019		0		$1.16	to	$1.16		$0		0.87	%		0.00	%	to	0.00	%		10.25	%⁽⁵⁾	to	10.25	%⁽⁵⁾



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			147


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Allspg VT Opp, Cl 2
2023		266		$3.58	to	$6.01		$1,367		—			0.00	%	to	0.90	%		26.50	%	to	25.37	%
2022		287		$2.83	to	$4.79		$1,192		—			0.00	%	to	0.90	%		(20.81	%)	to	(21.52	%)
2021		298		$3.57	to	$6.11		$1,579		0.04	%		0.00	%	to	0.90	%		24.78	%	to	23.66	%
2020		300		$2.86	to	$4.94		$1,291		0.43	%		0.00	%	to	0.90	%		21.01	%	to	19.92	%
2019		354		$2.37	to	$4.12		$1,276		0.28	%		0.00	%	to	0.90	%		31.46	%	to	30.29	%
Allspg VT Sm Cap Gro, Cl 1
2023		225		$1.24	to	$1.24		$280		—			0.00	%	to	0.00	%		4.35	%	to	4.35	%
2022		132		$1.19	to	$1.19		$157		—			0.00	%	to	0.00	%		(34.30	%)	to	(34.30	%)
2021		46		$1.81	to	$1.81		$83		—			0.00	%	to	0.00	%		7.93	%	to	7.93	%
2020		13		$1.68	to	$1.68		$22		—			0.00	%	to	0.00	%		58.10	%	to	58.10	%
2019		0		$1.06	to	$1.06		$0		—			0.00	%	to	0.00	%		3.90	%⁽⁵⁾	to	3.90	%⁽⁵⁾
Allspg VT Sm Cap Gro, Cl 2
2023		397		$2.74	to	$5.51		$1,311		—			0.00	%	to	0.90	%		4.11	%	to	3.18	%
2022		367		$2.63	to	$5.34		$1,211		—			0.00	%	to	0.90	%		(34.42	%)	to	(35.01	%)
2021		371		$4.01	to	$8.21		$1,937		—			0.00	%	to	0.90	%		7.64	%	to	6.68	%
2020		380		$3.72	to	$7.70		$1,837		—			0.00	%	to	0.90	%		57.78	%	to	56.37	%
2019		381		$2.36	to	$4.92		$1,249		—			0.00	%	to	0.90	%		24.83	%	to	23.71	%
ALPS Alerian Engy Infr, Class I
2023		35		$1.42	to	$1.42		$50		5.14	%		0.00	%	to	0.00	%		14.25	%	to	14.25	%
2022		18		$1.24	to	$1.24		$23		10.76	%		0.00	%	to	0.00	%		17.84	%	to	17.84	%
2021		2		$1.06	to	$1.06		$2		5.09	%		0.00	%	to	0.00	%		38.25	%	to	38.25	%
2020		0		$0.76	to	$0.76		$0		5.30	%		0.00	%	to	0.00	%		(24.85	%)	to	(24.85	%)
2019		—		$1.02	to	$1.02		$0		3.88	%		0.00	%	to	0.00	%		0.35	%⁽⁵⁾	to	0.35	%⁽⁵⁾
ALPS Alerian Engy Infr, Class III
2023		464		$1.41	to	$1.05		$514		2.87	%		0.00	%	to	0.90	%		13.91	%	to	12.89	%
2022		517		$1.24	to	$0.93		$504		4.42	%		0.00	%	to	0.90	%		17.32	%	to	16.27	%
2021		464		$1.05	to	$0.80		$390		1.76	%		0.00	%	to	0.90	%		37.78	%	to	36.54	%
2020		709		$0.77	to	$0.59		$432		2.76	%		0.00	%	to	0.90	%		(25.12	%)	to	(25.80	%)
2019		526		$1.02	to	$0.79		$431		1.51	%		0.00	%	to	0.90	%		20.41	%	to	19.33	%
AC VP Intl, Cl I
2023		315		$3.05	to	$1.79		$701		1.40	%		0.45	%	to	0.90	%		12.07	%	to	11.57	%
2022		335		$2.72	to	$1.60		$665		1.48	%		0.45	%	to	0.90	%		(25.09	%)	to	(25.43	%)
2021		355		$3.63	to	$2.15		$928		0.16	%		0.45	%	to	0.90	%		8.26	%	to	7.78	%
2020		355		$3.35	to	$2.00		$856		0.48	%		0.45	%	to	0.90	%		25.32	%	to	24.75	%
2019		376		$2.68	to	$1.60		$721		0.89	%		0.45	%	to	0.90	%		27.84	%	to	27.27	%
AC VP Intl, Cl II
2023		510		$1.29	to	$2.88		$786		1.22	%		0.20	%	to	0.90	%		12.20	%	to	11.43	%
2022		505		$1.15	to	$2.59		$701		1.29	%		0.20	%	to	0.90	%		15.50	%⁽⁸⁾	to	(25.54	%)
2021		499		$1.87	to	$3.47		$926		0.02	%		0.30	%	to	0.90	%		8.28	%	to	7.63	%
2020		507		$1.73	to	$3.23		$881		0.39	%		0.30	%	to	0.90	%		25.28	%	to	24.53	%
2019		536		$1.38	to	$2.59		$774		0.73	%		0.30	%	to	0.90	%		27.76	%	to	26.99	%
AC VP Val, Cl I
2023		875		$1.57	to	$5.16		$4,043		2.39	%		0.00	%	to	0.90	%		9.10	%	to	8.12	%
2022		912		$1.44	to	$4.77		$3,973		2.10	%		0.00	%	to	0.90	%		0.54	%	to	(0.36	%)
2021		918		$1.43	to	$4.79		$4,099		1.75	%		0.00	%	to	0.90	%		24.51	%	to	23.39	%
2020		940		$1.15	to	$3.88		$3,445		2.31	%		0.00	%	to	0.90	%		0.98	%	to	0.07	%
2019		1,014		$1.14	to	$3.88		$3,737		2.11	%		0.00	%	to	0.90	%		12.02	%⁽⁵⁾	to	25.90	%
AC VP Val, Cl II
2023		1,021		$2.93	to	$4.29		$2,353		2.21	%		0.00	%	to	0.90	%		9.02	%	to	8.05	%
2022		1,156		$2.69	to	$3.97		$2,448		1.95	%		0.00	%	to	0.90	%		0.31	%	to	(0.59	%)
2021		1,182		$2.68	to	$4.00		$2,521		1.60	%		0.00	%	to	0.90	%		24.28	%	to	23.17	%
2020		1,206		$2.16	to	$3.24		$2,099		2.17	%		0.00	%	to	0.90	%		0.83	%	to	(0.07	%)
2019		1,271		$2.14	to	$3.25		$2,214		1.97	%		0.00	%	to	0.90	%		26.92	%	to	25.78	%



148		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
BlackRock Global Alloc, Cl I
2023		140		$1.36	to	$1.36		$189		2.45	%		0.00	%	to	0.00	%		12.83	%	to	12.83	%
2022		99		$1.20	to	$1.20		$119		—			0.00	%	to	0.00	%		(15.86	%)	to	(15.86	%)
2021		67		$1.43	to	$1.43		$95		1.20	%		0.00	%	to	0.00	%		6.67	%	to	6.67	%
2020		19		$1.34	to	$1.34		$25		3.35	%		0.00	%	to	0.00	%		21.01	%	to	21.01	%
2019		0		$1.11	to	$1.11		$0		2.95	%		0.00	%	to	0.00	%		6.61	%⁽⁵⁾	to	6.61	%⁽⁵⁾
BlackRock Global Alloc, Cl III
2023		347		$1.81	to	$1.40		$514		2.63	%		0.00	%	to	0.90	%		12.49	%	to	11.48	%
2022		318		$1.61	to	$1.26		$423		—			0.00	%	to	0.90	%		(16.07	%)	to	(16.82	%)
2021		336		$1.92	to	$1.51		$536		0.84	%		0.00	%	to	0.90	%		6.42	%	to	5.46	%
2020		334		$1.80	to	$1.44		$502		1.40	%		0.00	%	to	0.90	%		20.71	%	to	19.63	%
2019		319		$1.49	to	$1.20		$400		1.46	%		0.00	%	to	0.90	%		17.75	%	to	16.70	%
Calvert VP EAFE Intl Index, Cl F
2023		1		$1.15	to	$1.15		$2		3.12	%		0.00	%	to	0.00	%		17.53	%	to	17.53	%
2022		—		$0.98	to	$0.98		$0		5.68	%		0.00	%	to	0.00	%		(1.64	%)⁽⁷⁾	to	(1.64	%)⁽⁷⁾
Calvert VP EAFE Intl Index, Cl I
2023		88		$1.16	to	$1.16		$102		3.20	%		0.00	%	to	0.00	%		17.77	%	to	17.77	%
2022		38		$0.98	to	$0.98		$38		5.16	%		0.00	%	to	0.00	%		(1.51	%)⁽⁷⁾	to	(1.51	%)⁽⁷⁾
Calvert VP Nasdaq 100 Index, Cl F
2023		15		$1.31	to	$1.31		$19		0.57	%		0.00	%	to	0.00	%		54.02	%	to	54.02	%
2022		—		$0.85	to	$0.85		$0		0.31	%		0.00	%	to	0.00	%		(16.12	%)⁽⁷⁾	to	(16.12	%)⁽⁷⁾
Calvert VP Nasdaq 100 Index, Cl I
2023		83		$1.32	to	$1.32		$109		0.46	%		0.00	%	to	0.00	%		54.40	%	to	54.40	%
2022		6		$0.85	to	$0.85		$5		0.42	%		0.00	%	to	0.00	%		(15.98	%)⁽⁷⁾	to	(15.98	%)⁽⁷⁾
Calv VP Russ 2000 Sm Cap Ind, Cl F
2023		—		$1.11	to	$1.11		$0		0.90	%		0.00	%	to	0.00	%		16.36	%	to	16.36	%
2022		—		$0.95	to	$0.95		$0		1.32	%		0.00	%	to	0.00	%		(5.66	%)⁽⁷⁾	to	(5.66	%)⁽⁷⁾
Calv VP Russ 2000 Sm Cap Ind, Cl I
2023		20		$1.11	to	$1.11		$22		1.44	%		0.00	%	to	0.00	%		16.60	%	to	16.60	%
2022		—		$0.95	to	$0.95		$0		1.31	%		0.00	%	to	0.00	%		(5.55	%)⁽⁷⁾	to	(5.55	%)⁽⁷⁾
Calvert VP SRI Bal, Cl I
2023		911		$1.21	to	$2.55		$2,776		1.59	%		0.20	%	to	0.90	%		16.60	%	to	15.77	%
2022		917		$1.04	to	$2.20		$2,393		1.21	%		0.20	%	to	0.90	%		4.47	%⁽⁸⁾	to	(16.17	%)
2021		947		$2.15	to	$2.63		$2,937		1.24	%		0.30	%	to	0.90	%		14.77	%	to	14.08	%
2020		691		$1.87	to	$2.30		$1,827		2.59	%		0.30	%	to	0.90	%		14.91	%	to	14.22	%
2019		208		$1.63	to	$2.02		$483		2.01	%		0.30	%	to	0.90	%		24.03	%	to	23.29	%
Col VP Bal, Cl 1
2023		999		$1.56	to	$1.56		$1,561		—			0.00	%	to	0.00	%		21.40	%	to	21.40	%
2022		820		$1.29	to	$1.29		$1,056		—			0.00	%	to	0.00	%		(16.65	%)	to	(16.65	%)
2021		704		$1.54	to	$1.54		$1,087		—			0.00	%	to	0.00	%		14.87	%	to	14.87	%
2020		287		$1.34	to	$1.34		$386		—			0.00	%	to	0.00	%		17.77	%	to	17.77	%
2019		—		$1.14	to	$1.14		$0		—			0.00	%	to	0.00	%		7.86	%⁽⁵⁾	to	7.86	%⁽⁵⁾
Col VP Bal, Cl 3
2023		5,581		$2.59	to	$2.80		$17,115		—			0.00	%	to	0.90	%		21.23	%	to	20.15	%
2022		5,946		$2.14	to	$2.33		$15,098		—			0.00	%	to	0.90	%		(16.74	%)	to	(17.49	%)
2021		6,268		$2.57	to	$2.83		$19,187		—			0.00	%	to	0.90	%		14.74	%	to	13.71	%
2020		6,627		$2.24	to	$2.49		$17,721		—			0.00	%	to	0.90	%		17.59	%	to	16.53	%
2019		6,990		$1.90	to	$2.13		$15,642		—			0.00	%	to	0.90	%		22.78	%	to	21.68	%
Col VP Commodity Strategy, Cl 1
2023		41		$1.46	to	$1.46		$59		22.73	%		0.00	%	to	0.00	%		(6.82	%)	to	(6.82	%)
2022		38		$1.57	to	$1.57		$60		25.52	%		0.00	%	to	0.00	%		19.09	%	to	19.09	%
2021		30		$1.32	to	$1.32		$39		0.21	%		0.00	%	to	0.00	%		32.63	%	to	32.63	%
2020		11		$1.00	to	$1.00		$11		2.45	%		0.00	%	to	0.00	%		(1.29	%)	to	(1.29	%)
2019		—		$1.01	to	$1.01		$0		2.30	%		0.00	%	to	0.00	%		3.06	%⁽⁵⁾	to	3.06	%⁽⁵⁾



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			149


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Col VP Commodity Strategy, Cl 2
2023		40		$0.90	to	$0.90		$36		21.97	%		0.00	%	to	0.00	%		(7.13	%)	to	(7.13	%)
2022		38		$0.97	to	$0.97		$36		24.92	%		0.00	%	to	0.00	%		18.70	%	to	18.70	%
2021		38		$0.81	to	$0.81		$31		—			0.00	%	to	0.00	%		32.01	%	to	32.01	%
2020		31		$0.62	to	$0.62		$19		19.21	%		0.00	%	to	0.00	%		(1.55	%)	to	(1.55	%)
2019		30		$0.63	to	$0.63		$19		0.92	%		0.00	%	to	0.00	%		7.78	%	to	7.78	%
Col VP Contrarian Core, Cl 1
2023		153		$1.95	to	$1.95		$299		—			0.00	%	to	0.00	%		32.21	%	to	32.21	%
2022		105		$1.47	to	$1.47		$155		—			0.00	%	to	0.00	%		(18.65	%)	to	(18.65	%)
2021		60		$1.81	to	$1.81		$108		—			0.00	%	to	0.00	%		24.28	%	to	24.28	%
2020		21		$1.46	to	$1.46		$31		—			0.00	%	to	0.00	%		22.35	%	to	22.35	%
2019		—		$1.19	to	$1.19		$0		—			0.00	%	to	0.00	%		11.36	%⁽⁵⁾	to	11.36	%⁽⁵⁾
Col VP Contrarian Core, Cl 2
2023		62		$3.27	to	$3.27		$201		—			0.00	%	to	0.00	%		31.89	%	to	31.89	%
2022		51		$2.48	to	$2.48		$127		—			0.00	%	to	0.00	%		(18.85	%)	to	(18.85	%)
2021		52		$3.05	to	$3.05		$158		—			0.00	%	to	0.00	%		23.96	%	to	23.96	%
2020		49		$2.46	to	$2.46		$120		—			0.00	%	to	0.00	%		22.00	%	to	22.00	%
2019		46		$2.02	to	$2.02		$92		—			0.00	%	to	0.00	%		32.81	%	to	32.81	%
Col VP Disciplined Core, Cl 1
2023		96		$1.71	to	$1.71		$165		—			0.00	%	to	0.00	%		24.36	%	to	24.36	%
2022		74		$1.37	to	$1.37		$101		—			0.00	%	to	0.00	%		(18.72	%)	to	(18.72	%)
2021		25		$1.69	to	$1.69		$43		—			0.00	%	to	0.00	%		32.74	%	to	32.74	%
2020		0		$1.27	to	$1.27		$0		—			0.00	%	to	0.00	%		14.12	%	to	14.12	%
2019		—		$1.12	to	$1.12		$0		—			0.00	%	to	0.00	%		8.51	%⁽⁵⁾	to	8.51	%⁽⁵⁾
Col VP Disciplined Core, Cl 2
2023		127		$3.66	to	$3.66		$465		—			0.00	%	to	0.00	%		24.08	%	to	24.08	%
2022		123		$2.95	to	$2.95		$362		—			0.00	%	to	0.00	%		(18.94	%)	to	(18.94	%)
2021		124		$3.64	to	$3.64		$449		—			0.00	%	to	0.00	%		32.43	%	to	32.43	%
2020		121		$2.75	to	$2.75		$333		—			0.00	%	to	0.00	%		13.83	%	to	13.83	%
2019		114		$2.41	to	$2.41		$274		—			0.00	%	to	0.00	%		24.47	%	to	24.47	%
Col VP Disciplined Core, Cl 3
2023		8,714		$1.30	to	$2.97		$28,607		—			0.20	%	to	0.90	%		23.98	%	to	23.12	%
2022		9,379		$1.05	to	$2.41		$25,011		—			0.20	%	to	0.90	%		5.12	%⁽⁸⁾	to	(19.56	%)
2021		9,994		$3.02	to	$3.00		$32,947		—			0.30	%	to	0.90	%		32.17	%	to	31.38	%
2020		10,852		$2.29	to	$2.28		$27,201		—			0.30	%	to	0.90	%		13.64	%	to	12.96	%
2019		11,866		$2.01	to	$2.02		$26,226		—			0.30	%	to	0.90	%		24.26	%	to	23.52	%
Col VP Divd Opp, Cl 1
2023		89		$1.48	to	$1.48		$131		—			0.00	%	to	0.00	%		5.09	%	to	5.09	%
2022		79		$1.41	to	$1.41		$111		—			0.00	%	to	0.00	%		(1.11	%)	to	(1.11	%)
2021		57		$1.42	to	$1.42		$81		—			0.00	%	to	0.00	%		26.16	%	to	26.16	%
2020		10		$1.13	to	$1.13		$11		—			0.00	%	to	0.00	%		1.15	%	to	1.15	%
2019		0		$1.12	to	$1.12		$0		—			0.00	%	to	0.00	%		7.17	%⁽⁵⁾	to	7.17	%⁽⁵⁾
Col VP Divd Opp, Cl 2
2023		89		$2.65	to	$2.65		$236		—			0.00	%	to	0.00	%		4.84	%	to	4.84	%
2022		60		$2.53	to	$2.53		$152		—			0.00	%	to	0.00	%		(1.39	%)	to	(1.39	%)
2021		44		$2.57	to	$2.57		$113		—			0.00	%	to	0.00	%		25.89	%	to	25.89	%
2020		43		$2.04	to	$2.04		$88		—			0.00	%	to	0.00	%		0.90	%	to	0.90	%
2019		39		$2.02	to	$2.02		$79		—			0.00	%	to	0.00	%		23.76	%	to	23.76	%
Col VP Divd Opp, Cl 3
2023		3,106		$1.17	to	$4.34		$12,144		—			0.20	%	to	0.90	%		4.74	%	to	4.02	%
2022		3,286		$1.12	to	$4.18		$12,375		—			0.20	%	to	0.90	%		12.24	%⁽⁸⁾	to	(2.12	%)
2021		3,425		$2.13	to	$4.27		$13,121		—			0.30	%	to	0.90	%		25.64	%	to	24.89	%
2020		3,630		$1.70	to	$3.42		$11,064		—			0.30	%	to	0.90	%		0.72	%	to	0.12	%
2019		3,919		$1.69	to	$3.41		$11,865		—			0.30	%	to	0.90	%		23.55	%	to	22.81	%



150		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Col VP Emerg Mkts Bond, Cl 1
2023		30		$1.03	to	$1.03		$31		5.72	%		0.00	%	to	0.00	%		10.43	%	to	10.43	%
2022		23		$0.94	to	$0.94		$21		5.56	%		0.00	%	to	0.00	%		(16.03	%)	to	(16.03	%)
2021		2		$1.11	to	$1.11		$2		4.23	%		0.00	%	to	0.00	%		(2.20	%)	to	(2.20	%)
2020		0		$1.14	to	$1.14		$0		4.21	%		0.00	%	to	0.00	%		7.43	%	to	7.43	%
2019		—		$1.06	to	$1.06		$0		9.53	%		0.00	%	to	0.00	%		1.46	%⁽⁵⁾	to	1.46	%⁽⁵⁾
Col VP Emerg Mkts Bond, Cl 2
2023		12		$1.25	to	$1.25		$15		4.98	%		0.00	%	to	0.00	%		10.02	%	to	10.02	%
2022		18		$1.13	to	$1.13		$20		4.21	%		0.00	%	to	0.00	%		(16.16	%)	to	(16.16	%)
2021		16		$1.35	to	$1.35		$22		3.66	%		0.00	%	to	0.00	%		(2.45	%)	to	(2.45	%)
2020		8		$1.39	to	$1.39		$11		3.32	%		0.00	%	to	0.00	%		7.16	%	to	7.16	%
2019		7		$1.29	to	$1.29		$9		4.78	%		0.00	%	to	0.00	%		12.09	%	to	12.09	%
Col VP Emer Mkts, Cl 1
2023		197		$1.07	to	$1.07		$211		0.11	%		0.00	%	to	0.00	%		9.46	%	to	9.46	%
2022		171		$0.98	to	$0.98		$168		—			0.00	%	to	0.00	%		(32.90	%)	to	(32.90	%)
2021		77		$1.46	to	$1.46		$112		0.92	%		0.00	%	to	0.00	%		(7.20	%)	to	(7.20	%)
2020		31		$1.58	to	$1.58		$48		0.30	%		0.00	%	to	0.00	%		33.54	%	to	33.54	%
2019		7		$1.18	to	$1.18		$9		0.01	%		0.00	%	to	0.00	%		12.89	%⁽⁵⁾	to	12.89	%⁽⁵⁾
Col VP Emer Mkts, Cl 2
2023		263		$1.33	to	$1.33		$350		—			0.00	%	to	0.00	%		9.19	%	to	9.19	%
2022		253		$1.22	to	$1.22		$308		—			0.00	%	to	0.00	%		(33.07	%)	to	(33.07	%)
2021		250		$1.82	to	$1.82		$455		0.85	%		0.00	%	to	0.00	%		(7.47	%)	to	(7.47	%)
2020		235		$1.97	to	$1.97		$461		0.41	%		0.00	%	to	0.00	%		33.17	%	to	33.17	%
2019		226		$1.48	to	$1.48		$333		0.14	%		0.00	%	to	0.00	%		31.27	%	to	31.27	%
Col VP Emer Mkts, Cl 3
2023		768		$1.15	to	$3.51		$1,917		—			0.20	%	to	0.90	%		9.09	%	to	8.33	%
2022		829		$1.05	to	$3.24		$1,880		—			0.20	%	to	0.90	%		6.78	%⁽⁸⁾	to	(33.58	%)
2021		848		$1.80	to	$4.88		$2,927		0.99	%		0.30	%	to	0.90	%		(7.61	%)	to	(8.16	%)
2020		833		$1.95	to	$5.32		$3,231		0.55	%		0.30	%	to	0.90	%		32.96	%	to	32.17	%
2019		945		$1.47	to	$4.02		$2,752		0.18	%		0.30	%	to	0.90	%		31.03	%	to	30.25	%
Col VP Global Strategic Inc, Cl 2
2023		93		$0.95	to	$0.95		$89		3.09	%		0.00	%	to	0.00	%		9.47	%	to	9.47	%
2022		93		$0.87	to	$0.87		$81		3.07	%		0.00	%	to	0.00	%		(13.63	%)	to	(13.63	%)
2021		92		$1.01	to	$1.01		$93		3.85	%		0.00	%	to	0.00	%		1.03	%	to	1.03	%
2020		93		$1.00	to	$1.00		$93		4.87	%		0.00	%	to	0.00	%		4.59	%	to	4.59	%
2019		89		$0.95	to	$0.95		$85		—			0.00	%	to	0.00	%		10.75	%	to	10.75	%
Col VP Global Strategic Inc, Cl 3
2023		1,017		$1.12	to	$1.72		$1,265		3.20	%		0.20	%	to	0.90	%		9.59	%	to	8.82	%
2022		1,038		$1.02	to	$1.58		$1,185		3.32	%		0.20	%	to	0.90	%		2.78	%⁽⁸⁾	to	(14.38	%)
2021		1,050		$1.06	to	$1.84		$1,395		3.84	%		0.30	%	to	0.90	%		0.84	%	to	0.23	%
2020		1,023		$1.05	to	$1.84		$1,377		5.18	%		0.30	%	to	0.90	%		4.37	%	to	3.74	%
2019		1,131		$1.01	to	$1.77		$1,478		—			0.30	%	to	0.90	%		10.57	%	to	9.91	%
Col VP Govt Money Mkt, Cl 1
2023		520		$1.08	to	$1.08		$562		4.69	%		0.00	%	to	0.00	%		4.73	%	to	4.73	%
2022		162		$1.03	to	$1.03		$167		1.82	%		0.00	%	to	0.00	%		1.20	%	to	1.20	%
2021		44		$1.02	to	$1.02		$45		0.01	%		0.00	%	to	0.00	%		0.01	%	to	0.01	%
2020		3		$1.02	to	$1.02		$5		0.20	%		0.00	%	to	0.00	%		0.30	%	to	0.30	%
2019		—		$1.02	to	$1.02		$2		2.87	%		0.00	%	to	0.00	%		0.89	%⁽⁵⁾	to	0.89	%⁽⁵⁾
Col VP Govt Money Mkt, Cl 2
2023		370		$1.09	to	$1.09		$404		4.37	%		0.00	%	to	0.00	%		4.46	%	to	4.46	%
2022		488		$1.05	to	$1.05		$510		1.03	%		0.00	%	to	0.00	%		1.10	%	to	1.10	%
2021		476		$1.03	to	$1.03		$492		0.01	%		0.00	%	to	0.00	%		0.02	%	to	0.02	%
2020		375		$1.03	to	$1.03		$387		0.10	%		0.00	%	to	0.00	%		0.24	%	to	0.24	%
2019		131		$1.03	to	$1.03		$135		1.58	%		0.00	%	to	0.00	%		1.64	%	to	1.64	%



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			151


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Col VP Govt Money Mkt, Cl 3
2023		2,522		$1.08	to	$1.09		$2,635		4.51	%		0.20	%	to	0.90	%		4.39	%	to	3.66	%
2022		2,647		$1.04	to	$1.05		$2,660		1.16	%		0.20	%	to	0.90	%		0.96	%	to	0.26	%
2021		2,737		$1.03	to	$1.05		$2,734		0.01	%		0.20	%	to	0.90	%		(0.17	%)	to	(0.86	%)
2020		3,622		$1.03	to	$1.06		$3,637		0.23	%		0.20	%	to	0.90	%		0.08	%	to	(0.61	%)
2019		2,794		$1.03	to	$1.06		$2,820		1.71	%		0.20	%	to	0.90	%		1.56	%	to	0.86	%
Col VP Hi Yield Bond, Cl 1
2023		99		$1.24	to	$1.24		$122		5.24	%		0.00	%	to	0.00	%		12.19	%	to	12.19	%
2022		62		$1.10	to	$1.10		$68		5.76	%		0.00	%	to	0.00	%		(10.54	%)	to	(10.54	%)
2021		22		$1.23	to	$1.23		$27		4.97	%		0.00	%	to	0.00	%		4.98	%	to	4.98	%
2020		9		$1.17	to	$1.17		$11		2.20	%		0.00	%	to	0.00	%		6.67	%	to	6.67	%
2019		—		$1.10	to	$1.10		$0		10.99	%		0.00	%	to	0.00	%		4.96	%⁽⁵⁾	to	4.96	%⁽⁵⁾
Col VP Hi Yield Bond, Cl 2
2023		195		$1.64	to	$1.64		$319		5.30	%		0.00	%	to	0.00	%		11.87	%	to	11.87	%
2022		193		$1.46	to	$1.46		$283		5.05	%		0.00	%	to	0.00	%		(10.78	%)	to	(10.78	%)
2021		189		$1.64	to	$1.64		$310		4.84	%		0.00	%	to	0.00	%		4.79	%	to	4.79	%
2020		185		$1.56	to	$1.56		$290		5.62	%		0.00	%	to	0.00	%		6.31	%	to	6.31	%
2019		178		$1.47	to	$1.47		$261		5.79	%		0.00	%	to	0.00	%		16.52	%	to	16.52	%
Col VP Hi Yield Bond, Cl 3
2023		1,051		$1.14	to	$3.24		$2,638		5.42	%		0.20	%	to	0.90	%		11.86	%	to	11.08	%
2022		1,041		$1.02	to	$2.92		$2,419		5.10	%		0.20	%	to	0.90	%		2.27	%⁽⁸⁾	to	(11.50	%)
2021		1,113		$1.53	to	$3.30		$2,890		4.98	%		0.30	%	to	0.90	%		4.55	%	to	3.92	%
2020		1,091		$1.46	to	$3.17		$2,798		5.76	%		0.30	%	to	0.90	%		6.23	%	to	5.59	%
2019		1,154		$1.38	to	$3.00		$2,857		5.81	%		0.30	%	to	0.90	%		16.37	%	to	15.67	%
Col VP Inc Opp, Cl 1
2023		18		$1.22	to	$1.22		$22		5.21	%		0.00	%	to	0.00	%		11.56	%	to	11.56	%
2022		17		$1.09	to	$1.09		$18		5.62	%		0.00	%	to	0.00	%		(10.01	%)	to	(10.01	%)
2021		15		$1.21	to	$1.21		$18		9.06	%		0.00	%	to	0.00	%		4.50	%	to	4.50	%
2020		15		$1.16	to	$1.16		$17		0.05	%		0.00	%	to	0.00	%		5.90	%	to	5.90	%
2019		—		$1.10	to	$1.10		$0		9.50	%		0.00	%	to	0.00	%		4.80	%⁽⁵⁾	to	4.80	%⁽⁵⁾
Col VP Inc Opp, Cl 2
2023		50		$1.59	to	$1.59		$80		5.57	%		0.00	%	to	0.00	%		11.36	%	to	11.36	%
2022		31		$1.43	to	$1.43		$44		4.99	%		0.00	%	to	0.00	%		(10.22	%)	to	(10.22	%)
2021		20		$1.59	to	$1.59		$31		7.51	%		0.00	%	to	0.00	%		4.14	%	to	4.14	%
2020		24		$1.53	to	$1.53		$36		4.49	%		0.00	%	to	0.00	%		5.67	%	to	5.67	%
2019		19		$1.45	to	$1.45		$28		4.90	%		0.00	%	to	0.00	%		16.13	%	to	16.13	%
Col VP Inc Opp, Cl 3
2023		534		$1.14	to	$2.32		$1,083		5.04	%		0.20	%	to	0.90	%		11.29	%	to	10.51	%
2022		536		$1.02	to	$2.10		$1,015		5.25	%		0.20	%	to	0.90	%		2.16	%⁽⁸⁾	to	(11.02	%)
2021		554		$1.50	to	$2.36		$1,182		8.90	%		0.30	%	to	0.90	%		4.16	%	to	3.54	%
2020		570		$1.44	to	$2.28		$1,181		4.67	%		0.30	%	to	0.90	%		5.42	%	to	4.79	%
2019		626		$1.37	to	$2.17		$1,248		4.89	%		0.30	%	to	0.90	%		15.88	%	to	15.19	%
Col VP Inter Bond, Cl 1
2023		82		$1.06	to	$1.06		$87		2.48	%		0.00	%	to	0.00	%		6.34	%	to	6.34	%
2022		56		$1.00	to	$1.00		$56		3.29	%		0.00	%	to	0.00	%		(17.06	%)	to	(17.06	%)
2021		40		$1.21	to	$1.21		$48		3.30	%		0.00	%	to	0.00	%		(0.24	%)	to	(0.24	%)
2020		24		$1.21	to	$1.21		$29		1.31	%		0.00	%	to	0.00	%		12.58	%	to	12.58	%
2019		—		$1.07	to	$1.07		$0		6.03	%		0.00	%	to	0.00	%		2.25	%⁽⁵⁾	to	2.25	%⁽⁵⁾
Col VP Inter Bond, Cl 2
2023		46		$1.19	to	$1.19		$55		2.13	%		0.00	%	to	0.00	%		6.08	%	to	6.08	%
2022		37		$1.12	to	$1.12		$42		2.44	%		0.00	%	to	0.00	%		(17.22	%)	to	(17.22	%)
2021		49		$1.36	to	$1.36		$66		3.01	%		0.00	%	to	0.00	%		(0.58	%)	to	(0.58	%)
2020		48		$1.37	to	$1.37		$65		2.62	%		0.00	%	to	0.00	%		12.28	%	to	12.28	%
2019		30		$1.22	to	$1.22		$36		2.96	%		0.00	%	to	0.00	%		9.03	%	to	9.03	%



152		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Col VP Inter Bond, Cl 3
2023		3,460		$1.08	to	$1.83		$5,536		2.20	%		0.20	%	to	0.90	%		5.98	%	to	5.24	%
2022		3,592		$1.02	to	$1.74		$5,476		3.08	%		0.20	%	to	0.90	%		1.80	%⁽⁸⁾	to	(17.91	%)
2021		3,718		$1.37	to	$2.12		$6,924		3.19	%		0.30	%	to	0.90	%		(0.65	%)	to	(1.25	%)
2020		3,859		$1.38	to	$2.15		$7,336		2.77	%		0.30	%	to	0.90	%		12.11	%	to	11.44	%
2019		3,987		$1.23	to	$1.93		$6,835		3.09	%		0.30	%	to	0.90	%		8.79	%	to	8.14	%
Col VP Lg Cap Gro, Cl 1
2023		829		$2.04	to	$2.04		$1,690		—			0.00	%	to	0.00	%		43.16	%	to	43.16	%
2022		514		$1.42	to	$1.42		$731		—			0.00	%	to	0.00	%		(31.38	%)	to	(31.38	%)
2021		167		$2.07	to	$2.07		$346		—			0.00	%	to	0.00	%		28.73	%	to	28.73	%
2020		58		$1.61	to	$1.61		$94		—			0.00	%	to	0.00	%		34.74	%	to	34.74	%
2019		0		$1.20	to	$1.20		$0		—			0.00	%	to	0.00	%		11.18	%⁽⁵⁾	to	11.18	%⁽⁵⁾
Col VP Lg Cap Gro, Cl 2
2023		105		$4.49	to	$4.49		$470		—			0.00	%	to	0.00	%		42.77	%	to	42.77	%
2022		95		$3.15	to	$3.15		$298		—			0.00	%	to	0.00	%		(31.53	%)	to	(31.53	%)
2021		85		$4.59	to	$4.59		$392		—			0.00	%	to	0.00	%		28.35	%	to	28.35	%
2020		73		$3.58	to	$3.58		$261		—			0.00	%	to	0.00	%		34.41	%	to	34.41	%
2019		49		$2.66	to	$2.66		$131		—			0.00	%	to	0.00	%		35.53	%	to	35.53	%
Col VP Lg Cap Gro, Cl 3
2023		703		$1.45	to	$2.91		$3,402		—			0.20	%	to	0.90	%		42.66	%	to	41.67	%
2022		761		$1.01	to	$2.06		$2,585		—			0.20	%	to	0.90	%		2.68	%⁽⁸⁾	to	(32.06	%)
2021		809		$3.90	to	$3.03		$3,968		—			0.30	%	to	0.90	%		28.15	%	to	27.39	%
2020		928		$3.04	to	$2.38		$3,407		—			0.30	%	to	0.90	%		34.16	%	to	33.36	%
2019		982		$2.27	to	$1.78		$2,612		—			0.30	%	to	0.90	%		35.35	%	to	34.54	%
Col VP Lg Cap Index, Cl 1
2023		2,812		$1.83	to	$1.83		$5,146		—			0.00	%	to	0.00	%		25.96	%	to	25.96	%
2022		1,730		$1.45	to	$1.45		$2,514		—			0.00	%	to	0.00	%		(18.34	%)	to	(18.34	%)
2021		791		$1.78	to	$1.78		$1,407		—			0.00	%	to	0.00	%		28.39	%	to	28.39	%
2020		261		$1.39	to	$1.39		$361		—			0.00	%	to	0.00	%		18.03	%	to	18.03	%
2019		9		$1.17	to	$1.17		$10		—			0.00	%	to	0.00	%		10.64	%⁽⁵⁾	to	10.64	%⁽⁵⁾
Col VP Lg Cap Index, Cl 3
2023		3,051		$3.88	to	$3.98		$14,291		—			0.00	%	to	0.90	%		25.81	%	to	24.69	%
2022		3,028		$3.08	to	$3.19		$11,465		—			0.00	%	to	0.90	%		(18.45	%)	to	(19.18	%)
2021		3,012		$3.78	to	$3.95		$14,197		—			0.00	%	to	0.90	%		28.22	%	to	27.07	%
2020		3,144		$2.95	to	$3.11		$11,530		—			0.00	%	to	0.90	%		17.90	%	to	16.85	%
2019		3,292		$2.50	to	$2.66		$10,253		—			0.00	%	to	0.90	%		30.95	%	to	29.78	%
Col VP Limited Duration Cr, Cl 1
2023		20		$1.12	to	$1.12		$22		3.31	%		0.00	%	to	0.00	%		6.89	%	to	6.89	%
2022		17		$1.05	to	$1.05		$18		0.75	%		0.00	%	to	0.00	%		(6.08	%)	to	(6.08	%)
2021		9		$1.12	to	$1.12		$11		0.21	%		0.00	%	to	0.00	%		(0.60	%)	to	(0.60	%)
2020		—		$1.12	to	$1.12		$0		2.71	%		0.00	%	to	0.00	%		5.90	%	to	5.90	%
2019		—		$1.06	to	$1.06		$0		4.43	%		0.00	%	to	0.00	%		2.29	%⁽⁵⁾	to	2.29	%⁽⁵⁾
Col VP Limited Duration Cr, Cl 2
2023		820		$1.20	to	$1.03		$875		2.34	%		0.00	%	to	0.90	%		6.66	%	to	5.70	%
2022		1,388		$1.12	to	$0.97		$1,459		0.39	%		0.00	%	to	0.90	%		(6.36	%)	to	(7.20	%)
2021		636		$1.20	to	$1.05		$681		1.39	%		0.00	%	to	0.90	%		(0.84	%)	to	(1.74	%)
2020		569		$1.21	to	$1.06		$617		2.40	%		0.00	%	to	0.90	%		5.57	%	to	4.62	%
2019		543		$1.14	to	$1.02		$560		1.99	%		0.00	%	to	0.90	%		7.47	%	to	6.50	%
Col VP Long Govt/Cr Bond, Cl 1
2023		10		$1.03	to	$1.03		$10		3.45	%		0.00	%	to	0.00	%		6.97	%	to	6.97	%
2022		11		$0.96	to	$0.96		$11		3.53	%		0.00	%	to	0.00	%		(27.55	%)	to	(27.55	%)
2021		3		$1.33	to	$1.33		$3		2.54	%		0.00	%	to	0.00	%		(3.21	%)	to	(3.21	%)
2020		1		$1.37	to	$1.37		$1		2.75	%		0.00	%	to	0.00	%		17.25	%	to	17.25	%
2019		0		$1.17	to	$1.17		$0		4.66	%		0.00	%	to	0.00	%		5.74	%⁽⁵⁾	to	5.74	%⁽⁵⁾



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			153


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Col VP Long Govt/Cr Bond, Cl 2
2023		7		$1.18	to	$1.18		$9		3.12	%		0.00	%	to	0.00	%		6.68	%	to	6.68	%
2022		7		$1.10	to	$1.10		$8		2.49	%		0.00	%	to	0.00	%		(27.70	%)	to	(27.70	%)
2021		6		$1.53	to	$1.53		$10		1.75	%		0.00	%	to	0.00	%		(3.47	%)	to	(3.47	%)
2020		6		$1.58	to	$1.58		$10		2.69	%		0.00	%	to	0.00	%		17.07	%	to	17.07	%
2019		2		$1.35	to	$1.35		$2		0.33	%		0.00	%	to	0.00	%		19.42	%	to	19.42	%
Col VP Overseas Core, Cl 1
2023		170		$1.33	to	$1.33		$225		1.79	%		0.00	%	to	0.00	%		15.64	%	to	15.64	%
2022		140		$1.15	to	$1.15		$161		0.61	%		0.00	%	to	0.00	%		(14.68	%)	to	(14.68	%)
2021		58		$1.35	to	$1.35		$78		1.39	%		0.00	%	to	0.00	%		9.96	%	to	9.96	%
2020		—		$1.22	to	$1.22		$0		1.69	%		0.00	%	to	0.00	%		9.11	%	to	9.11	%
2019		—		$1.12	to	$1.12		$0		3.96	%		0.00	%	to	0.00	%		10.34	%⁽⁵⁾	to	10.34	%⁽⁵⁾
Col VP Overseas Core, Cl 2
2023		103		$1.77	to	$1.77		$183		1.71	%		0.00	%	to	0.00	%		15.32	%	to	15.32	%
2022		101		$1.53	to	$1.53		$154		0.73	%		0.00	%	to	0.00	%		(14.90	%)	to	(14.90	%)
2021		94		$1.80	to	$1.80		$170		1.10	%		0.00	%	to	0.00	%		9.74	%	to	9.74	%
2020		80		$1.64	to	$1.64		$132		1.46	%		0.00	%	to	0.00	%		8.83	%	to	8.83	%
2019		66		$1.51	to	$1.51		$99		1.81	%		0.00	%	to	0.00	%		25.15	%	to	25.15	%
Col VP Overseas Core, Cl 3
2023		3,265		$1.32	to	$1.33		$4,688		1.82	%		0.20	%	to	0.90	%		15.24	%	to	14.44	%
2022		3,464		$1.14	to	$1.16		$4,341		0.79	%		0.20	%	to	0.90	%		15.40	%⁽⁸⁾	to	(15.56	%)
2021		3,611		$1.55	to	$1.38		$5,339		1.18	%		0.30	%	to	0.90	%		9.55	%	to	8.90	%
2020		3,879		$1.41	to	$1.27		$5,232		1.56	%		0.30	%	to	0.90	%		8.60	%	to	7.95	%
2019		4,209		$1.30	to	$1.17		$5,266		1.97	%		0.30	%	to	0.90	%		24.95	%	to	24.20	%
Col VP Select Lg Cap Val, Cl 1
2023		419		$1.57	to	$1.57		$659		—			0.00	%	to	0.00	%		5.39	%	to	5.39	%
2022		238		$1.49	to	$1.49		$355		—			0.00	%	to	0.00	%		(1.84	%)	to	(1.84	%)
2021		70		$1.52	to	$1.52		$106		—			0.00	%	to	0.00	%		26.29	%	to	26.29	%
2020		4		$1.20	to	$1.20		$5		—			0.00	%	to	0.00	%		7.08	%	to	7.08	%
2019		0		$1.12	to	$1.12		$0		—			0.00	%	to	0.00	%		11.84	%⁽⁵⁾	to	11.84	%⁽⁵⁾
Col VP Select Lg Cap Val, Cl 2
2023		44		$3.27	to	$3.27		$146		—			0.00	%	to	0.00	%		5.11	%	to	5.11	%
2022		39		$3.11	to	$3.11		$121		—			0.00	%	to	0.00	%		(2.06	%)	to	(2.06	%)
2021		34		$3.18	to	$3.18		$107		—			0.00	%	to	0.00	%		25.98	%	to	25.98	%
2020		32		$2.52	to	$2.52		$81		—			0.00	%	to	0.00	%		6.81	%	to	6.81	%
2019		28		$2.36	to	$2.36		$66		—			0.00	%	to	0.00	%		26.43	%	to	26.43	%
Col VP Select Lg Cap Val, Cl 3
2023		264		$1.17	to	$3.29		$911		—			0.20	%	to	0.90	%		5.02	%	to	4.29	%
2022		283		$1.11	to	$3.15		$940		—			0.20	%	to	0.90	%		12.68	%⁽⁸⁾	to	(2.83	%)
2021		276		$2.41	to	$3.24		$928		—			0.30	%	to	0.90	%		25.77	%	to	25.02	%
2020		264		$1.91	to	$2.59		$710		—			0.30	%	to	0.90	%		6.63	%	to	6.00	%
2019		270		$1.79	to	$2.45		$694		—			0.30	%	to	0.90	%		26.16	%	to	25.41	%
Col VP Select Mid Cap Gro, Cl 1
2023		197		$1.59	to	$1.59		$313		—			0.00	%	to	0.00	%		25.24	%	to	25.24	%
2022		160		$1.27	to	$1.27		$203		—			0.00	%	to	0.00	%		(30.83	%)	to	(30.83	%)
2021		78		$1.84	to	$1.84		$143		—			0.00	%	to	0.00	%		16.57	%	to	16.57	%
2020		52		$1.58	to	$1.58		$82		—			0.00	%	to	0.00	%		35.42	%	to	35.42	%
2019		0		$1.16	to	$1.16		$0		—			0.00	%	to	0.00	%		8.21	%⁽⁵⁾	to	8.21	%⁽⁵⁾
Col VP Select Mid Cap Gro, Cl 2
2023		30		$3.18	to	$3.18		$95		—			0.00	%	to	0.00	%		24.92	%	to	24.92	%
2022		27		$2.55	to	$2.55		$70		—			0.00	%	to	0.00	%		(31.01	%)	to	(31.01	%)
2021		30		$3.69	to	$3.69		$109		—			0.00	%	to	0.00	%		16.27	%	to	16.27	%
2020		28		$3.17	to	$3.17		$90		—			0.00	%	to	0.00	%		35.08	%	to	35.08	%
2019		28		$2.35	to	$2.35		$67		—			0.00	%	to	0.00	%		34.83	%	to	34.83	%



154		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Col VP Select Mid Cap Gro, Cl 3
2023		256		$1.26	to	$4.41		$1,030		—			0.20	%	to	0.90	%		24.84	%	to	23.97	%
2022		220		$1.01	to	$3.56		$804		—			0.20	%	to	0.90	%		2.87	%⁽⁸⁾	to	(31.54	%)
2021		245		$3.04	to	$5.20		$1,252		—			0.30	%	to	0.90	%		16.06	%	to	15.36	%
2020		244		$2.62	to	$4.51		$1,122		—			0.30	%	to	0.90	%		34.83	%	to	34.02	%
2019		246		$1.94	to	$3.36		$913		—			0.30	%	to	0.90	%		34.61	%	to	33.81	%
Col VP Select Mid Cap Val, Cl 1
2023		182		$1.60	to	$1.60		$290		—			0.00	%	to	0.00	%		10.30	%	to	10.30	%
2022		139		$1.45	to	$1.45		$201		—			0.00	%	to	0.00	%		(9.44	%)	to	(9.44	%)
2021		41		$1.60	to	$1.60		$66		—			0.00	%	to	0.00	%		32.33	%	to	32.33	%
2020		4		$1.21	to	$1.21		$5		—			0.00	%	to	0.00	%		7.48	%	to	7.48	%
2019		2		$1.12	to	$1.12		$2		—			0.00	%	to	0.00	%		9.78	%⁽⁵⁾	to	9.78	%⁽⁵⁾
Col VP Select Mid Cap Val, Cl 2
2023		51		$3.10	to	$3.10		$158		—			0.00	%	to	0.00	%		10.05	%	to	10.05	%
2022		47		$2.82	to	$2.82		$133		—			0.00	%	to	0.00	%		(9.66	%)	to	(9.66	%)
2021		39		$3.12	to	$3.12		$123		—			0.00	%	to	0.00	%		31.97	%	to	31.97	%
2020		35		$2.36	to	$2.36		$84		—			0.00	%	to	0.00	%		7.25	%	to	7.25	%
2019		28		$2.20	to	$2.20		$61		—			0.00	%	to	0.00	%		31.25	%	to	31.25	%
Col VP Select Mid Cap Val, Cl 3
2023		250		$1.19	to	$3.06		$906		—			0.20	%	to	0.90	%		9.96	%	to	9.20	%
2022		216		$1.08	to	$2.80		$800		—			0.20	%	to	0.90	%		9.03	%⁽⁸⁾	to	(10.37	%)
2021		224		$2.35	to	$3.13		$938		—			0.30	%	to	0.90	%		31.74	%	to	30.95	%
2020		229		$1.78	to	$2.39		$726		—			0.30	%	to	0.90	%		7.09	%	to	6.45	%
2019		244		$1.66	to	$2.25		$724		—			0.30	%	to	0.90	%		31.03	%	to	30.24	%
Col VP Select Sm Cap Val, Cl 1
2023		71		$1.39	to	$1.39		$99		—			0.00	%	to	0.00	%		13.14	%	to	13.14	%
2022		47		$1.23	to	$1.23		$57		—			0.00	%	to	0.00	%		(14.70	%)	to	(14.70	%)
2021		19		$1.44	to	$1.44		$27		—			0.00	%	to	0.00	%		30.93	%	to	30.93	%
2020		6		$1.10	to	$1.10		$7		—			0.00	%	to	0.00	%		9.19	%	to	9.19	%
2019		—		$1.01	to	$1.01		$0		—			0.00	%	to	0.00	%		5.21	%⁽⁵⁾	to	5.21	%⁽⁵⁾
Col VP Select Sm Cap Val, Cl 2
2023		54		$2.79	to	$2.79		$150		—			0.00	%	to	0.00	%		12.85	%	to	12.85	%
2022		50		$2.47	to	$2.47		$123		—			0.00	%	to	0.00	%		(14.93	%)	to	(14.93	%)
2021		41		$2.90	to	$2.90		$119		—			0.00	%	to	0.00	%		30.62	%	to	30.62	%
2020		37		$2.22	to	$2.22		$82		—			0.00	%	to	0.00	%		8.92	%	to	8.92	%
2019		33		$2.04	to	$2.04		$67		—			0.00	%	to	0.00	%		17.44	%	to	17.44	%
Col VP Select Sm Cap Val, Cl 3
2023		270		$1.19	to	$3.89		$1,118		—			0.20	%	to	0.90	%		12.75	%	to	11.97	%
2022		254		$1.05	to	$3.48		$1,013		—			0.20	%	to	0.90	%		5.87	%⁽⁸⁾	to	(15.58	%)
2021		267		$2.09	to	$4.12		$1,261		—			0.30	%	to	0.90	%		30.41	%	to	29.63	%
2020		328		$1.60	to	$3.18		$1,182		—			0.30	%	to	0.90	%		8.73	%	to	8.08	%
2019		359		$1.47	to	$2.94		$1,202		—			0.30	%	to	0.90	%		17.23	%	to	16.53	%
Col VP Sel Gbl Tech, Cl 1
2023		147		$1.25	to	$1.25		$184		—			0.00	%	to	0.00	%		45.28	%	to	45.28	%
2022		71		$0.86	to	$0.86		$61		—			0.00	%	to	0.00	%		(15.48	%)⁽⁷⁾	to	(15.48	%)⁽⁷⁾
Col VP Sel Gbl Tech, Cl 2
2023		33		$1.25	to	$1.25		$41		—			0.00	%	to	0.00	%		44.87	%	to	44.87	%
2022		2		$0.86	to	$0.86		$2		—			0.00	%	to	0.00	%		(15.57	%)⁽⁷⁾	to	(15.57	%)⁽⁷⁾
Col VP Strategic Inc, Cl 1
2023		128		$1.13	to	$1.13		$145		3.67	%		0.00	%	to	0.00	%		9.67	%	to	9.67	%
2022		92		$1.03	to	$1.03		$95		2.87	%		0.00	%	to	0.00	%		(11.37	%)	to	(11.37	%)
2021		73		$1.17	to	$1.17		$85		5.75	%		0.00	%	to	0.00	%		2.09	%	to	2.09	%
2020		57		$1.14	to	$1.14		$65		4.79	%		0.00	%	to	0.00	%		6.82	%	to	6.82	%
2019		—		$1.07	to	$1.07		$0		7.17	%		0.00	%	to	0.00	%		2.95	%⁽⁵⁾	to	2.95	%⁽⁵⁾



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			155


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Col VP Strategic Inc, Cl 2
2023		132		$1.36	to	$1.36		$180		3.31	%		0.00	%	to	0.00	%		9.20	%	to	9.20	%
2022		103		$1.25	to	$1.25		$128		2.45	%		0.00	%	to	0.00	%		(11.52	%)	to	(11.52	%)
2021		110		$1.41	to	$1.41		$155		5.10	%		0.00	%	to	0.00	%		1.63	%	to	1.63	%
2020		111		$1.39	to	$1.39		$154		3.36	%		0.00	%	to	0.00	%		6.62	%	to	6.62	%
2019		77		$1.30	to	$1.30		$101		4.15	%		0.00	%	to	0.00	%		10.22	%	to	10.22	%
Col VP US Govt Mtge, Cl 1
2023		17		$1.00	to	$1.00		$17		3.16	%		0.00	%	to	0.00	%		5.70	%	to	5.70	%
2022		13		$0.94	to	$0.94		$12		2.52	%		0.00	%	to	0.00	%		(14.14	%)	to	(14.14	%)
2021		6		$1.10	to	$1.10		$6		1.78	%		0.00	%	to	0.00	%		(0.95	%)	to	(0.95	%)
2020		2		$1.11	to	$1.11		$2		4.40	%		0.00	%	to	0.00	%		5.09	%	to	5.09	%
2019		—		$1.06	to	$1.06		$0		5.18	%		0.00	%	to	0.00	%		2.15	%⁽⁵⁾	to	2.15	%⁽⁵⁾
Col VP US Govt Mtge, Cl 2
2023		17		$1.12	to	$1.12		$19		2.64	%		0.00	%	to	0.00	%		5.43	%	to	5.43	%
2022		9		$1.06	to	$1.06		$10		2.03	%		0.00	%	to	0.00	%		(14.32	%)	to	(14.32	%)
2021		5		$1.24	to	$1.24		$7		1.85	%		0.00	%	to	0.00	%		(1.20	%)	to	(1.20	%)
2020		4		$1.26	to	$1.26		$6		2.43	%		0.00	%	to	0.00	%		4.85	%	to	4.85	%
2019		4		$1.20	to	$1.20		$5		2.55	%		0.00	%	to	0.00	%		6.50	%	to	6.50	%
Col VP US Govt Mtge, Cl 3
2023		982		$1.07	to	$1.29		$1,186		2.66	%		0.20	%	to	0.90	%		5.35	%	to	4.61	%
2022		993		$1.02	to	$1.24		$1,145		2.02	%		0.20	%	to	0.90	%		2.31	%⁽⁸⁾	to	(15.03	%)
2021		1,027		$1.26	to	$1.46		$1,391		1.95	%		0.30	%	to	0.90	%		(1.36	%)	to	(1.96	%)
2020		1,040		$1.27	to	$1.49		$1,435		2.43	%		0.30	%	to	0.90	%		4.64	%	to	4.01	%
2019		1,066		$1.22	to	$1.43		$1,413		2.65	%		0.30	%	to	0.90	%		6.29	%	to	5.66	%
CS Commodity Return, Cl 1
2023		485		$0.88	to	$0.61		$406		20.79	%		0.20	%	to	0.90	%		(9.30	%)	to	(9.93	%)
2022		538		$0.97	to	$0.68		$501		15.76	%		0.20	%	to	0.90	%		(2.05	%)⁽⁸⁾	to	14.99	%
2021		491		$0.82	to	$0.59		$391		4.98	%		0.30	%	to	0.90	%		27.52	%	to	26.75	%
2020		510		$0.64	to	$0.46		$296		5.78	%		0.30	%	to	0.90	%		(1.77	%)	to	(2.36	%)
2019		553		$0.65	to	$0.48		$317		0.87	%		0.30	%	to	0.90	%		6.37	%	to	5.73	%
CTIVP AC Div Bond, Cl 1
2023		30		$1.05	to	$1.05		$31		3.37	%		0.00	%	to	0.00	%		5.59	%	to	5.59	%
2022		31		$0.99	to	$0.99		$30		3.72	%		0.00	%	to	0.00	%		(15.29	%)	to	(15.29	%)
2021		8		$1.17	to	$1.17		$9		1.74	%		0.00	%	to	0.00	%		0.45	%	to	0.45	%
2020		2		$1.16	to	$1.16		$3		0.44	%		0.00	%	to	0.00	%		8.55	%	to	8.55	%
2019		0		$1.07	to	$1.07		$0		10.24	%		0.00	%	to	0.00	%		2.34	%⁽⁵⁾	to	2.34	%⁽⁵⁾
CTIVP AC Div Bond, Cl 2
2023		16		$1.16	to	$1.16		$18		3.10	%		0.00	%	to	0.00	%		5.33	%	to	5.33	%
2022		16		$1.10	to	$1.10		$17		2.92	%		0.00	%	to	0.00	%		(15.51	%)	to	(15.51	%)
2021		14		$1.30	to	$1.30		$18		2.31	%		0.00	%	to	0.00	%		0.29	%	to	0.29	%
2020		0		$1.30	to	$1.30		$1		2.73	%		0.00	%	to	0.00	%		8.24	%	to	8.24	%
2019		2		$1.20	to	$1.20		$2		5.17	%		0.00	%	to	0.00	%		9.40	%	to	9.40	%
CTIVP BR Gl Infl Prot Sec, Cl 1
2023		36		$1.04	to	$1.04		$38		9.56	%		0.00	%	to	0.00	%		4.10	%	to	4.10	%
2022		58		$1.00	to	$1.00		$58		2.80	%		0.00	%	to	0.00	%		(17.51	%)	to	(17.51	%)
2021		45		$1.21	to	$1.21		$54		0.66	%		0.00	%	to	0.00	%		4.56	%	to	4.56	%
2020		7		$1.16	to	$1.16		$8		0.69	%		0.00	%	to	0.00	%		9.37	%	to	9.37	%
2019		6		$1.06	to	$1.06		$7		0.18	%		0.00	%	to	0.00	%		0.83	%⁽⁵⁾	to	0.83	%⁽⁵⁾
CTIVP BR Gl Infl Prot Sec, Cl 2
2023		14		$1.18	to	$1.18		$17		8.11	%		0.00	%	to	0.00	%		3.89	%	to	3.89	%
2022		17		$1.14	to	$1.14		$19		4.47	%		0.00	%	to	0.00	%		(17.69	%)	to	(17.69	%)
2021		15		$1.38	to	$1.38		$21		0.55	%		0.00	%	to	0.00	%		4.43	%	to	4.43	%
2020		16		$1.33	to	$1.33		$21		0.46	%		0.00	%	to	0.00	%		8.97	%	to	8.97	%
2019		18		$1.22	to	$1.22		$22		2.99	%		0.00	%	to	0.00	%		7.63	%	to	7.63	%



156		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
CTIVP BR Gl Infl Prot Sec, Cl 3
2023		400		$1.07	to	$1.46		$555		8.72	%		0.20	%	to	0.90	%		3.75	%	to	3.02	%
2022		421		$1.03	to	$1.41		$568		4.44	%		0.20	%	to	0.90	%		5.32	%⁽⁸⁾	to	(18.32	%)
2021		437		$1.40	to	$1.73		$720		0.68	%		0.30	%	to	0.90	%		4.17	%	to	3.54	%
2020		429		$1.34	to	$1.67		$682		0.56	%		0.30	%	to	0.90	%		8.79	%	to	8.14	%
2019		470		$1.23	to	$1.54		$692		3.17	%		0.30	%	to	0.90	%		7.49	%	to	6.85	%
CTIVP CenterSquare Real Est, Cl 1
2023		49		$1.29	to	$1.29		$64		2.17	%		0.00	%	to	0.00	%		13.76	%	to	13.76	%
2022		38		$1.14	to	$1.14		$43		1.71	%		0.00	%	to	0.00	%		(24.12	%)	to	(24.12	%)
2021		22		$1.50	to	$1.50		$33		1.38	%		0.00	%	to	0.00	%		41.44	%	to	41.44	%
2020		16		$1.06	to	$1.06		$17		0.72	%		0.00	%	to	0.00	%		(4.86	%)	to	(4.86	%)
2019		0		$1.11	to	$1.11		$0		2.21	%		0.00	%	to	0.00	%		5.32	%⁽⁵⁾	to	5.32	%⁽⁵⁾
CTIVP CenterSquare Real Est, Cl 2
2023		115		$1.85	to	$1.85		$213		1.81	%		0.00	%	to	0.00	%		13.56	%	to	13.56	%
2022		121		$1.63	to	$1.63		$197		1.33	%		0.00	%	to	0.00	%		(24.33	%)	to	(24.33	%)
2021		116		$2.16	to	$2.16		$251		1.13	%		0.00	%	to	0.00	%		41.20	%	to	41.20	%
2020		95		$1.53	to	$1.53		$146		4.29	%		0.00	%	to	0.00	%		(5.19	%)	to	(5.19	%)
2019		86		$1.61	to	$1.61		$139		1.64	%		0.00	%	to	0.00	%		26.16	%	to	26.16	%
CTIVP MFS Val, Cl 1
2023		136		$1.53	to	$1.53		$208		—			0.00	%	to	0.00	%		8.04	%	to	8.04	%
2022		90		$1.41	to	$1.41		$127		—			0.00	%	to	0.00	%		(6.10	%)	to	(6.10	%)
2021		43		$1.51	to	$1.51		$64		—			0.00	%	to	0.00	%		25.43	%	to	25.43	%
2020		24		$1.20	to	$1.20		$29		—			0.00	%	to	0.00	%		3.57	%	to	3.57	%
2019		21		$1.16	to	$1.16		$24		—			0.00	%	to	0.00	%		9.71	%⁽⁵⁾	to	9.71	%⁽⁵⁾
CTIVP MFS Val, Cl 2
2023		85		$2.96	to	$2.96		$252		—			0.00	%	to	0.00	%		7.77	%	to	7.77	%
2022		69		$2.75	to	$2.75		$191		—			0.00	%	to	0.00	%		(6.36	%)	to	(6.36	%)
2021		67		$2.94	to	$2.94		$196		—			0.00	%	to	0.00	%		25.11	%	to	25.11	%
2020		65		$2.35	to	$2.35		$153		—			0.00	%	to	0.00	%		3.34	%	to	3.34	%
2019		78		$2.27	to	$2.27		$177		—			0.00	%	to	0.00	%		29.51	%	to	29.51	%
CTIVP MS Adv, Cl 1
2023		104		$1.45	to	$1.45		$151		—			0.00	%	to	0.00	%		31.00	%	to	31.00	%
2022		85		$1.11	to	$1.11		$94		—			0.00	%	to	0.00	%		(41.07	%)	to	(41.07	%)
2021		16		$1.88	to	$1.88		$31		—			0.00	%	to	0.00	%		(4.11	%)	to	(4.11	%)
2020		4		$1.96	to	$1.96		$9		—			0.00	%	to	0.00	%		75.91	%	to	75.91	%
2019		0		$1.11	to	$1.11		$0		—			0.00	%	to	0.00	%		(0.42	%)⁽⁵⁾	to	(0.42	%)⁽⁵⁾
CTIVP MS Adv, Cl 2
2023		21		$3.35	to	$3.35		$71		—			0.00	%	to	0.00	%		30.62	%	to	30.62	%
2022		20		$2.57	to	$2.57		$51		—			0.00	%	to	0.00	%		(41.21	%)	to	(41.21	%)
2021		21		$4.37	to	$4.37		$90		—			0.00	%	to	0.00	%		(4.35	%)	to	(4.35	%)
2020		13		$4.57	to	$4.57		$59		—			0.00	%	to	0.00	%		75.49	%	to	75.49	%
2019		7		$2.60	to	$2.60		$19		—			0.00	%	to	0.00	%		26.86	%	to	26.86	%
CTIVP Prin Blue Chip Gro, Cl 1
2023		64		$1.84	to	$1.84		$119		—			0.00	%	to	0.00	%		39.54	%	to	39.54	%
2022		55		$1.32	to	$1.32		$73		—			0.00	%	to	0.00	%		(28.00	%)	to	(28.00	%)
2021		38		$1.84	to	$1.84		$70		—			0.00	%	to	0.00	%		18.57	%	to	18.57	%
2020		1		$1.55	to	$1.55		$2		—			0.00	%	to	0.00	%		31.93	%	to	31.93	%
2019		—		$1.17	to	$1.17		$0		—			0.00	%	to	0.00	%		7.59	%⁽⁵⁾	to	7.59	%⁽⁵⁾
CTIVP Prin Blue Chip Gro, Cl 2
2023		18		$4.37	to	$4.37		$78		—			0.00	%	to	0.00	%		39.21	%	to	39.21	%
2022		17		$3.14	to	$3.14		$54		—			0.00	%	to	0.00	%		(28.19	%)	to	(28.19	%)
2021		18		$4.37	to	$4.37		$79		—			0.00	%	to	0.00	%		18.28	%	to	18.28	%
2020		17		$3.70	to	$3.70		$65		—			0.00	%	to	0.00	%		31.61	%	to	31.61	%
2019		17		$2.81	to	$2.81		$47		—			0.00	%	to	0.00	%		31.43	%	to	31.43	%



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			157


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
CTIVP T Rowe Price LgCap Val, Cl 1
2023		122		$1.53	to	$1.53		$187		—			0.00	%	to	0.00	%		9.59	%	to	9.59	%
2022		82		$1.40	to	$1.40		$115		—			0.00	%	to	0.00	%		(4.96	%)	to	(4.96	%)
2021		70		$1.47	to	$1.47		$103		—			0.00	%	to	0.00	%		25.29	%	to	25.29	%
2020		12		$1.17	to	$1.17		$14		—			0.00	%	to	0.00	%		2.67	%	to	2.67	%
2019		—		$1.14	to	$1.14		$0		—			0.00	%	to	0.00	%		9.26	%⁽⁵⁾	to	9.26	%⁽⁵⁾
CTIVP T Rowe Price LgCap Val, Cl 2
2023		52		$2.52	to	$2.52		$131		—			0.00	%	to	0.00	%		9.28	%	to	9.28	%
2022		50		$2.31	to	$2.31		$114		—			0.00	%	to	0.00	%		(5.17	%)	to	(5.17	%)
2021		40		$2.43	to	$2.43		$98		—			0.00	%	to	0.00	%		24.98	%	to	24.98	%
2020		29		$1.95	to	$1.95		$57		—			0.00	%	to	0.00	%		2.43	%	to	2.43	%
2019		14		$1.90	to	$1.90		$26		—			0.00	%	to	0.00	%		26.22	%	to	26.22	%
CTIVP TCW Core Plus Bond, Cl 1
2023		83		$1.05	to	$1.05		$87		2.36	%		0.00	%	to	0.00	%		5.92	%	to	5.92	%
2022		59		$0.99	to	$0.99		$58		1.16	%		0.00	%	to	0.00	%		(14.19	%)	to	(14.19	%)
2021		46		$1.16	to	$1.16		$53		1.38	%		0.00	%	to	0.00	%		(1.14	%)	to	(1.14	%)
2020		41		$1.17	to	$1.17		$48		3.12	%		0.00	%	to	0.00	%		8.88	%	to	8.88	%
2019		0		$1.07	to	$1.07		$0		3.28	%		0.00	%	to	0.00	%		2.59	%⁽⁵⁾	to	2.59	%⁽⁵⁾
CTIVP TCW Core Plus Bond, Cl 2
2023		36		$1.13	to	$1.13		$41		1.96	%		0.00	%	to	0.00	%		5.54	%	to	5.54	%
2022		20		$1.07	to	$1.07		$21		0.87	%		0.00	%	to	0.00	%		(14.31	%)	to	(14.31	%)
2021		21		$1.25	to	$1.25		$26		1.16	%		0.00	%	to	0.00	%		(1.41	%)	to	(1.41	%)
2020		18		$1.27	to	$1.27		$23		2.53	%		0.00	%	to	0.00	%		8.67	%	to	8.67	%
2019		6		$1.17	to	$1.17		$7		2.83	%		0.00	%	to	0.00	%		8.58	%	to	8.58	%
CTIVP Vty Sycamore Estb Val, Cl 1
2023		322		$1.72	to	$1.72		$554		—			0.00	%	to	0.00	%		9.92	%	to	9.92	%
2022		233		$1.57	to	$1.57		$365		—			0.00	%	to	0.00	%		(2.75	%)	to	(2.75	%)
2021		91		$1.61	to	$1.61		$146		—			0.00	%	to	0.00	%		31.90	%	to	31.90	%
2020		19		$1.22	to	$1.22		$23		—			0.00	%	to	0.00	%		8.05	%	to	8.05	%
2019		14		$1.13	to	$1.13		$16		—			0.00	%	to	0.00	%		9.03	%⁽⁵⁾	to	9.03	%⁽⁵⁾
CTIVP Vty Sycamore Estb Val, Cl 2
2023		144		$3.70	to	$3.70		$535		—			0.00	%	to	0.00	%		9.67	%	to	9.67	%
2022		133		$3.37	to	$3.37		$447		—			0.00	%	to	0.00	%		(3.00	%)	to	(3.00	%)
2021		128		$3.48	to	$3.48		$446		—			0.00	%	to	0.00	%		31.55	%	to	31.55	%
2020		130		$2.64	to	$2.64		$343		—			0.00	%	to	0.00	%		7.80	%	to	7.80	%
2019		103		$2.45	to	$2.45		$254		—			0.00	%	to	0.00	%		27.85	%	to	27.85	%
CTIVP Vty Sycamore Estb Val, Cl 3
2023		271		$1.21	to	$4.11		$1,248		—			0.20	%	to	0.90	%		9.59	%	to	8.83	%
2022		256		$1.10	to	$3.78		$1,135		—			0.20	%	to	0.90	%		10.35	%⁽⁸⁾	to	(3.75	%)
2021		273		$2.76	to	$3.92		$1,267		—			0.30	%	to	0.90	%		31.35	%	to	30.57	%
2020		267		$2.10	to	$3.00		$919		—			0.30	%	to	0.90	%		7.58	%	to	6.94	%
2019		260		$1.95	to	$2.81		$817		—			0.30	%	to	0.90	%		27.63	%	to	26.86	%
CTIVP Westfield Mid Cap Gro, Cl 1
2023		49		$1.68	to	$1.68		$82		—			0.00	%	to	0.00	%		25.48	%	to	25.48	%
2022		38		$1.34	to	$1.34		$50		—			0.00	%	to	0.00	%		(25.60	%)	to	(25.60	%)
2021		8		$1.80	to	$1.80		$14		—			0.00	%	to	0.00	%		16.72	%	to	16.72	%
2020		1		$1.54	to	$1.54		$2		—			0.00	%	to	0.00	%		27.50	%	to	27.50	%
2019		0		$1.21	to	$1.21		$0		—			0.00	%	to	0.00	%		12.05	%⁽⁵⁾	to	12.05	%⁽⁵⁾
CTIVP Westfield Mid Cap Gro, Cl 2
2023		22		$3.23	to	$3.23		$70		—			0.00	%	to	0.00	%		25.17	%	to	25.17	%
2022		21		$2.58	to	$2.58		$55		—			0.00	%	to	0.00	%		(25.79	%)	to	(25.79	%)
2021		23		$3.47	to	$3.47		$81		—			0.00	%	to	0.00	%		16.41	%	to	16.41	%
2020		20		$2.98	to	$2.98		$61		—			0.00	%	to	0.00	%		27.18	%	to	27.18	%
2019		11		$2.35	to	$2.35		$25		—			0.00	%	to	0.00	%		41.80	%	to	41.80	%



158		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Del Ivy VIP Asset Strategy, Cl II
2023		37		$1.53	to	$1.32		$55		1.78	%		0.00	%	to	0.90	%		13.94	%	to	12.92	%
2022		50		$1.35	to	$1.17		$63		1.60	%		0.00	%	to	0.90	%		(14.74	%)	to	(15.50	%)
2021		51		$1.58	to	$1.38		$74		1.32	%		0.00	%	to	0.90	%		10.44	%	to	9.45	%
2020		94		$1.43	to	$1.26		$124		1.95	%		0.00	%	to	0.90	%		13.88	%	to	12.86	%
2019		123		$1.26	to	$1.12		$142		2.46	%		0.00	%	to	0.90	%		21.78	%	to	20.69	%
DWS Alt Asset Alloc VIP, Cl A
2023		22		$1.25	to	$1.25		$27		5.79	%		0.00	%	to	0.00	%		6.19	%	to	6.19	%
2022		10		$1.18	to	$1.18		$12		3.95	%		0.00	%	to	0.00	%		(7.42	%)	to	(7.42	%)
2021		1		$1.28	to	$1.28		$2		1.99	%		0.00	%	to	0.00	%		12.74	%	to	12.74	%
2020		0		$1.13	to	$1.13		$1		0.99	%		0.00	%	to	0.00	%		5.71	%	to	5.71	%
2019		—		$1.07	to	$1.07		$0		7.09	%		0.00	%	to	0.00	%		4.22	%⁽⁵⁾	to	4.22	%⁽⁵⁾
DWS Alt Asset Alloc VIP, Cl B
2023		202		$1.31	to	$1.13		$261		6.38	%		0.00	%	to	0.90	%		5.67	%	to	4.73	%
2022		207		$1.24	to	$1.08		$252		6.92	%		0.00	%	to	0.90	%		(7.74	%)	to	(8.57	%)
2021		202		$1.35	to	$1.18		$265		1.64	%		0.00	%	to	0.90	%		12.35	%	to	11.34	%
2020		199		$1.20	to	$1.06		$233		2.37	%		0.00	%	to	0.90	%		5.32	%	to	4.38	%
2019		186		$1.14	to	$1.02		$207		3.44	%		0.00	%	to	0.90	%		14.35	%	to	13.32	%
EV VT Floating-Rate Inc, Init Cl
2023		883		$1.13	to	$1.53		$1,426		8.20	%		0.20	%	to	0.90	%		10.99	%	to	10.22	%
2022		889		$1.02	to	$1.39		$1,301		4.64	%		0.20	%	to	0.90	%		1.54	%⁽⁸⁾	to	(3.61	%)
2021		827		$1.25	to	$1.44		$1,253		2.90	%		0.30	%	to	0.90	%		3.32	%	to	2.70	%
2020		895		$1.21	to	$1.40		$1,276		3.31	%		0.30	%	to	0.90	%		1.69	%	to	1.09	%
2019		1,032		$1.19	to	$1.39		$1,492		4.29	%		0.30	%	to	0.90	%		6.76	%	to	6.12	%
Fid VIP Contrafund, Init Cl
2023		367		$1.92	to	$1.92		$703		0.53	%		0.00	%	to	0.00	%		33.45	%	to	33.45	%
2022		285		$1.44	to	$1.44		$409		0.74	%		0.00	%	to	0.00	%		(26.31	%)	to	(26.31	%)
2021		151		$1.95	to	$1.95		$295		0.04	%		0.00	%	to	0.00	%		27.83	%	to	27.83	%
2020		62		$1.52	to	$1.52		$95		0.31	%		0.00	%	to	0.00	%		30.57	%	to	30.57	%
2019		19		$1.17	to	$1.17		$22		1.70	%		0.00	%	to	0.00	%		8.97	%⁽⁵⁾	to	8.97	%⁽⁵⁾
Fid VIP Contrafund, Serv Cl 2
2023		1,340		$3.79	to	$3.68		$5,897		0.26	%		0.00	%	to	0.90	%		33.12	%	to	31.93	%
2022		1,450		$2.85	to	$2.79		$4,762		0.26	%		0.00	%	to	0.90	%		(26.49	%)	to	(27.14	%)
2021		1,514		$3.87	to	$3.83		$6,736		0.03	%		0.00	%	to	0.90	%		27.51	%	to	26.37	%
2020		1,642		$3.04	to	$3.03		$5,736		0.08	%		0.00	%	to	0.90	%		30.23	%	to	29.07	%
2019		1,819		$2.33	to	$2.35		$4,800		0.22	%		0.00	%	to	0.90	%		31.28	%	to	30.10	%
Fid VIP Gro & Inc, Serv Cl
2023		906		$6.32	to	$3.89		$4,579		1.56	%		0.45	%	to	0.90	%		18.05	%	to	17.52	%
2022		1,035		$5.35	to	$3.31		$4,385		1.57	%		0.45	%	to	0.90	%		(5.45	%)	to	(5.87	%)
2021		1,114		$5.66	to	$3.52		$4,961		2.34	%		0.45	%	to	0.90	%		25.20	%	to	24.64	%
2020		1,147		$4.52	to	$2.82		$4,071		2.06	%		0.45	%	to	0.90	%		7.25	%	to	6.77	%
2019		1,207		$4.21	to	$2.64		$4,004		3.56	%		0.45	%	to	0.90	%		29.36	%	to	28.78	%
Fid VIP Gro & Inc, Serv Cl 2
2023		866		$1.29	to	$4.48		$2,266		1.51	%		0.20	%	to	0.90	%		18.13	%	to	17.32	%
2022		875		$1.09	to	$3.82		$1,993		1.52	%		0.20	%	to	0.90	%		10.16	%⁽⁸⁾	to	(6.02	%)
2021		876		$2.43	to	$4.06		$2,112		2.23	%		0.30	%	to	0.90	%		25.26	%	to	24.51	%
2020		924		$1.94	to	$3.26		$1,780		1.93	%		0.30	%	to	0.90	%		7.27	%	to	6.63	%
2019		967		$1.81	to	$3.06		$1,749		3.37	%		0.30	%	to	0.90	%		29.29	%	to	28.52	%
Fid VIP Mid Cap, Init Cl
2023		279		$1.55	to	$1.55		$434		0.64	%		0.00	%	to	0.00	%		15.08	%	to	15.08	%
2022		242		$1.35	to	$1.35		$327		0.71	%		0.00	%	to	0.00	%		(14.74	%)	to	(14.74	%)
2021		119		$1.58	to	$1.58		$189		0.79	%		0.00	%	to	0.00	%		25.60	%	to	25.60	%
2020		57		$1.26	to	$1.26		$73		1.55	%		0.00	%	to	0.00	%		18.19	%	to	18.19	%
2019		0		$1.07	to	$1.07		$0		2.02	%		0.00	%	to	0.00	%		7.10	%⁽⁵⁾	to	7.10	%⁽⁵⁾



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			159


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Fid VIP Mid Cap, Serv Cl
2023		974		$5.37	to	$6.40		$5,693		0.51	%		0.45	%	to	0.90	%		14.49	%	to	13.98	%
2022		1,062		$4.69	to	$5.61		$5,429		0.40	%		0.45	%	to	0.90	%		(15.24	%)	to	(15.62	%)
2021		1,134		$5.53	to	$6.65		$6,880		0.51	%		0.45	%	to	0.90	%		24.94	%	to	24.38	%
2020		1,205		$4.43	to	$5.35		$5,875		0.56	%		0.45	%	to	0.90	%		17.51	%	to	16.98	%
2019		1,283		$3.77	to	$4.57		$5,350		0.79	%		0.45	%	to	0.90	%		22.79	%	to	22.24	%
Fid VIP Mid Cap, Serv Cl 2
2023		2,434		$2.92	to	$6.05		$5,572		0.38	%		0.00	%	to	0.90	%		14.80	%	to	13.78	%
2022		2,546		$2.55	to	$5.31		$5,126		0.27	%		0.00	%	to	0.90	%		(14.97	%)	to	(15.73	%)
2021		2,636		$3.00	to	$6.30		$6,271		0.37	%		0.00	%	to	0.90	%		25.31	%	to	24.18	%
2020		2,664		$2.39	to	$5.08		$5,083		0.40	%		0.00	%	to	0.90	%		17.87	%	to	16.81	%
2019		2,874		$2.03	to	$4.35		$4,711		0.66	%		0.00	%	to	0.90	%		23.17	%	to	22.07	%
Fid VIP Overseas, Serv Cl
2023		570		$3.17	to	$2.19		$1,471		0.94	%		0.45	%	to	0.90	%		19.87	%	to	19.33	%
2022		605		$2.65	to	$1.84		$1,301		0.95	%		0.45	%	to	0.90	%		(24.92	%)	to	(25.26	%)
2021		644		$3.52	to	$2.46		$1,833		0.44	%		0.45	%	to	0.90	%		19.04	%	to	18.50	%
2020		663		$2.96	to	$2.07		$1,591		0.37	%		0.45	%	to	0.90	%		14.98	%	to	14.46	%
2019		662		$2.57	to	$1.81		$1,371		1.66	%		0.45	%	to	0.90	%		27.10	%	to	26.53	%
Fid VIP Overseas, Serv Cl 2
2023		708		$1.37	to	$3.05		$1,224		0.83	%		0.20	%	to	0.90	%		19.98	%	to	19.15	%
2022		682		$1.14	to	$2.56		$984		0.86	%		0.20	%	to	0.90	%		15.16	%⁽⁸⁾	to	(25.36	%)
2021		682		$1.94	to	$3.43		$1,312		0.34	%		0.30	%	to	0.90	%		19.03	%	to	18.32	%
2020		600		$1.63	to	$2.90		$977		0.20	%		0.30	%	to	0.90	%		14.99	%	to	14.30	%
2019		714		$1.42	to	$2.54		$1,010		1.37	%		0.30	%	to	0.90	%		27.12	%	to	26.36	%
Fid VIP Strategic Inc, Init Cl
2023		312		$1.15	to	$1.15		$359		5.34	%		0.00	%	to	0.00	%		9.41	%	to	9.41	%
2022		178		$1.05	to	$1.05		$188		4.92	%		0.00	%	to	0.00	%		(11.26	%)	to	(11.26	%)
2021		97		$1.19	to	$1.19		$115		5.17	%		0.00	%	to	0.00	%		3.74	%	to	3.74	%
2020		12		$1.14	to	$1.14		$14		38.78	%		0.00	%	to	0.00	%		7.51	%	to	7.51	%
2019		—		$1.06	to	$1.06		$0		6.26	%		0.00	%	to	0.00	%		2.50	%⁽⁵⁾	to	2.50	%⁽⁵⁾
Fid VIP Strategic Inc, Serv Cl 2
2023		17		$1.37	to	$1.37		$23		4.57	%		0.00	%	to	0.00	%		9.18	%	to	9.18	%
2022		15		$1.26	to	$1.26		$19		1.96	%		0.00	%	to	0.00	%		(11.52	%)	to	(11.52	%)
2021		27		$1.42	to	$1.42		$38		2.59	%		0.00	%	to	0.00	%		3.53	%	to	3.53	%
2020		23		$1.37	to	$1.37		$32		2.98	%		0.00	%	to	0.00	%		7.16	%	to	7.16	%
2019		23		$1.28	to	$1.28		$29		3.71	%		0.00	%	to	0.00	%		10.66	%	to	10.66	%
Frank Global Real Est, Cl 2
2023		890		$1.21	to	$2.77		$2,039		2.92	%		0.20	%	to	0.90	%		11.21	%	to	10.44	%
2022		920		$1.09	to	$2.51		$1,957		2.39	%		0.20	%	to	0.90	%		10.23	%⁽⁸⁾	to	(26.72	%)
2021		940		$1.72	to	$3.43		$2,744		0.89	%		0.30	%	to	0.90	%		26.41	%	to	25.66	%
2020		898		$1.36	to	$2.73		$2,127		3.20	%		0.30	%	to	0.90	%		(5.67	%)	to	(6.24	%)
2019		947		$1.44	to	$2.91		$2,410		2.62	%		0.30	%	to	0.90	%		22.01	%	to	21.28	%
Frank Inc, Cl 1
2023		36		$1.31	to	$1.31		$47		5.34	%		0.00	%	to	0.00	%		8.87	%	to	8.87	%
2022		8		$1.21	to	$1.21		$9		3.30	%		0.00	%	to	0.00	%		(5.24	%)	to	(5.24	%)
2021		2		$1.27	to	$1.27		$3		0.60	%		0.00	%	to	0.00	%		17.01	%	to	17.01	%
2020		—		$1.09	to	$1.09		$0		5.91	%		0.00	%	to	0.00	%		0.97	%	to	0.97	%
2019		—		$1.08	to	$1.08		$0		10.16	%		0.00	%	to	0.00	%		4.62	%⁽⁵⁾	to	4.62	%⁽⁵⁾
Frank Inc, Cl 2
2023		310		$1.71	to	$1.38		$446		5.15	%		0.00	%	to	0.90	%		8.62	%	to	7.65	%
2022		284		$1.58	to	$1.28		$375		4.85	%		0.00	%	to	0.90	%		(5.47	%)	to	(6.32	%)
2021		254		$1.67	to	$1.37		$361		4.67	%		0.00	%	to	0.90	%		16.75	%	to	15.71	%
2020		252		$1.43	to	$1.18		$309		6.22	%		0.00	%	to	0.90	%		0.69	%	to	(0.21	%)
2019		205		$1.42	to	$1.18		$245		4.95	%		0.00	%	to	0.90	%		16.06	%	to	15.02	%



160		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Frank Mutual Shares, Cl 1
2023		19		$1.34	to	$1.34		$25		2.04	%		0.00	%	to	0.00	%		13.73	%	to	13.73	%
2022		15		$1.17	to	$1.17		$18		2.59	%		0.00	%	to	0.00	%		(7.15	%)	to	(7.15	%)
2021		12		$1.26	to	$1.26		$15		3.03	%		0.00	%	to	0.00	%		19.52	%	to	19.52	%
2020		22		$1.06	to	$1.06		$23		2.61	%		0.00	%	to	0.00	%		(4.85	%)	to	(4.85	%)
2019		10		$1.11	to	$1.11		$11		0.07	%		0.00	%	to	0.00	%		8.95	%⁽⁵⁾	to	8.95	%⁽⁵⁾
Frank Mutual Shares, Cl 2
2023		593		$2.17	to	$3.08		$1,693		1.84	%		0.00	%	to	0.90	%		13.46	%	to	12.45	%
2022		679		$1.91	to	$2.74		$1,662		1.86	%		0.00	%	to	0.90	%		(7.43	%)	to	(8.26	%)
2021		690		$2.06	to	$2.99		$1,850		2.89	%		0.00	%	to	0.90	%		19.17	%	to	18.10	%
2020		705		$1.73	to	$2.53		$1,607		2.82	%		0.00	%	to	0.90	%		(5.04	%)	to	(5.89	%)
2019		733		$1.82	to	$2.69		$1,796		1.82	%		0.00	%	to	0.90	%		22.57	%	to	21.47	%
Frank Sm Cap Val, Cl 1
2023		143		$1.48	to	$1.48		$212		0.72	%		0.00	%	to	0.00	%		13.02	%	to	13.02	%
2022		82		$1.31	to	$1.31		$108		1.20	%		0.00	%	to	0.00	%		(9.82	%)	to	(9.82	%)
2021		33		$1.45	to	$1.45		$47		1.10	%		0.00	%	to	0.00	%		25.67	%	to	25.67	%
2020		17		$1.16	to	$1.16		$19		1.12	%		0.00	%	to	0.00	%		5.41	%	to	5.41	%
2019		2		$1.10	to	$1.10		$3		0.26	%		0.00	%	to	0.00	%		15.15	%⁽⁵⁾	to	15.15	%⁽⁵⁾
Frank Sm Cap Val, Cl 2
2023		679		$2.86	to	$6.26		$2,856		0.52	%		0.00	%	to	0.90	%		12.75	%	to	11.74	%
2022		661		$2.54	to	$5.60		$2,614		0.98	%		0.00	%	to	0.90	%		(10.06	%)	to	(10.87	%)
2021		692		$2.82	to	$6.29		$3,092		1.00	%		0.00	%	to	0.90	%		25.37	%	to	24.24	%
2020		683		$2.25	to	$5.06		$2,456		1.47	%		0.00	%	to	0.90	%		5.19	%	to	4.25	%
2019		700		$2.14	to	$4.85		$2,441		1.05	%		0.00	%	to	0.90	%		26.35	%	to	25.22	%
GS VIT Mid Cap Val, Inst
2023		1,275		$1.20	to	$6.87		$6,093		1.01	%		0.20	%	to	0.90	%		11.20	%	to	10.42	%
2022		1,381		$1.08	to	$6.23		$5,910		0.68	%		0.20	%	to	0.90	%		8.14	%⁽⁸⁾	to	(10.79	%)
2021		1,440		$2.27	to	$6.98		$6,993		0.48	%		0.30	%	to	0.90	%		30.56	%	to	29.78	%
2020		1,564		$1.74	to	$5.38		$5,804		0.62	%		0.30	%	to	0.90	%		8.08	%	to	7.43	%
2019		1,721		$1.61	to	$5.01		$6,002		0.79	%		0.30	%	to	0.90	%		31.13	%	to	30.35	%
GS VIT Multi-Strategy Alt, Advisor
2023		34		$1.10	to	$1.01		$36		5.67	%		0.00	%	to	0.90	%		7.53	%	to	6.57	%
2022		43		$1.02	to	$0.95		$42		3.23	%		0.00	%	to	0.90	%		(6.85	%)	to	(7.68	%)
2021		41		$1.10	to	$1.02		$44		1.57	%		0.00	%	to	0.90	%		4.66	%	to	3.72	%
2020		40		$1.05	to	$0.99		$40		1.77	%		0.00	%	to	0.90	%		6.58	%	to	5.62	%
2019		42		$0.98	to	$0.94		$40		2.47	%		0.00	%	to	0.90	%		8.60	%	to	7.63	%
GS VIT Sm Cap Eq Insights, Inst
2023		110		$5.75	to	$4.33		$552		1.04	%		0.45	%	to	0.90	%		18.74	%	to	18.21	%
2022		111		$4.85	to	$3.67		$467		0.32	%		0.45	%	to	0.90	%		(19.74	%)	to	(20.10	%)
2021		114		$6.04	to	$4.59		$602		0.46	%		0.45	%	to	0.90	%		23.23	%	to	22.68	%
2020		121		$4.90	to	$3.74		$515		0.22	%		0.45	%	to	0.90	%		8.09	%	to	7.61	%
2019		127		$4.53	to	$3.48		$502		0.49	%		0.45	%	to	0.90	%		24.28	%	to	23.72	%
GS VIT U.S. Eq Insights, Inst
2023		630		$1.29	to	$3.75		$2,924		0.70	%		0.20	%	to	0.90	%		23.57	%	to	22.70	%
2022		594		$1.05	to	$3.05		$2,456		0.82	%		0.20	%	to	0.90	%		5.39	%⁽⁸⁾	to	(20.46	%)
2021		632		$3.08	to	$3.84		$3,232		0.81	%		0.30	%	to	0.90	%		29.02	%	to	28.25	%
2020		685		$2.38	to	$2.99		$2,717		0.86	%		0.30	%	to	0.90	%		17.19	%	to	16.49	%
2019		741		$2.03	to	$2.57		$2,509		1.23	%		0.30	%	to	0.90	%		24.84	%	to	24.09	%
Invesco VI Am Fran, Ser I
2023		164		$3.92	to	$3.72		$629		—			0.45	%	to	0.90	%		40.30	%	to	39.67	%
2022		183		$2.79	to	$2.66		$502		—			0.45	%	to	0.90	%		(31.42	%)	to	(31.73	%)
2021		194		$4.07	to	$3.90		$777		—			0.45	%	to	0.90	%		11.42	%	to	10.92	%
2020		205		$3.66	to	$3.52		$737		0.07	%		0.45	%	to	0.90	%		41.71	%	to	41.08	%
2019		227		$2.58	to	$2.49		$577		—			0.45	%	to	0.90	%		36.14	%	to	35.53	%



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			161


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Invesco VI Am Fran, Ser II
2023		319		$1.41	to	$3.61		$995		—			0.20	%	to	0.90	%		40.32	%	to	39.34	%
2022		309		$1.01	to	$2.59		$729		—			0.20	%	to	0.90	%		1.87	%⁽⁸⁾	to	(31.91	%)
2021		306		$3.48	to	$3.81		$1,053		—			0.30	%	to	0.90	%		11.31	%	to	10.65	%
2020		291		$3.13	to	$3.44		$926		—			0.30	%	to	0.90	%		41.57	%	to	40.73	%
2019		318		$2.21	to	$2.44		$713		—			0.30	%	to	0.90	%		36.02	%	to	35.20	%
Invesco VI Bal Risk Alloc, Ser I
2023		25		$1.19	to	$1.19		$29		—			0.00	%	to	0.00	%		6.63	%	to	6.63	%
2022		18		$1.12	to	$1.12		$20		8.24	%		0.00	%	to	0.00	%		(14.35	%)	to	(14.35	%)
2021		14		$1.30	to	$1.30		$19		3.60	%		0.00	%	to	0.00	%		9.55	%	to	9.55	%
2020		10		$1.19	to	$1.19		$12		10.34	%		0.00	%	to	0.00	%		10.22	%	to	10.22	%
2019		—		$1.08	to	$1.08		$0		—			0.00	%	to	0.00	%		4.30	%⁽⁵⁾	to	4.30	%⁽⁵⁾
Invesco VI Bal Risk Alloc, Ser II
2023		189		$1.45	to	$1.27		$253		—			0.00	%	to	0.90	%		6.40	%	to	5.45	%
2022		202		$1.37	to	$1.20		$253		7.29	%		0.00	%	to	0.90	%		(14.52	%)	to	(15.28	%)
2021		219		$1.60	to	$1.42		$322		3.01	%		0.00	%	to	0.90	%		9.26	%	to	8.28	%
2020		207		$1.46	to	$1.31		$280		8.21	%		0.00	%	to	0.90	%		9.99	%	to	9.00	%
2019		192		$1.33	to	$1.20		$239		—			0.00	%	to	0.90	%		14.88	%	to	13.85	%
Invesco VI Comstock, Ser II
2023		113		$1.24	to	$2.73		$391		1.59	%		0.20	%	to	0.90	%		11.87	%	to	11.09	%
2022		124		$1.11	to	$2.46		$400		1.28	%		0.20	%	to	0.90	%		11.38	%⁽⁸⁾	to	(0.06	%)
2021		135		$2.14	to	$2.46		$441		1.75	%		0.30	%	to	0.90	%		32.65	%	to	31.85	%
2020		129		$1.62	to	$1.87		$297		2.08	%		0.30	%	to	0.90	%		(1.38	%)	to	(1.97	%)
2019		137		$1.64	to	$1.90		$313		1.79	%		0.30	%	to	0.90	%		24.57	%	to	23.82	%
Invesco VI Core Eq, Ser I
2023		2,031		$4.43	to	$5.19		$10,346		0.74	%		0.45	%	to	0.90	%		22.81	%	to	22.26	%
2022		2,133		$3.60	to	$4.25		$8,886		0.91	%		0.45	%	to	0.90	%		(20.90	%)	to	(21.26	%)
2021		2,248		$4.56	to	$5.40		$11,888		0.66	%		0.45	%	to	0.90	%		27.17	%	to	26.59	%
2020		2,427		$3.58	to	$4.26		$10,146		1.35	%		0.45	%	to	0.90	%		13.34	%	to	12.83	%
2019		2,558		$3.16	to	$3.78		$9,470		0.95	%		0.45	%	to	0.90	%		28.39	%	to	27.81	%
Invesco VI Dis Mid Cap Gro, Ser I
2023		637		$1.13	to	$1.36		$881		—			0.20	%	to	0.90	%		12.93	%	to	12.14	%
2022		568		$1.00	to	$1.22		$698		—			0.20	%	to	0.90	%		1.14	%⁽⁸⁾	to	(31.60	%)
2021		647		$1.80	to	$1.78		$1,157		—			0.30	%	to	0.90	%		18.74	%	to	18.03	%
2020		636		$1.51	to	$1.51		$961		0.05	%		0.30	%	to	0.90	%		51.28	%⁽⁶⁾	to	50.66	%⁽⁶⁾
Invesco VI Div Divd, Ser I
2023		449		$1.19	to	$2.71		$1,167		2.07	%		0.20	%	to	0.90	%		8.82	%	to	8.07	%
2022		444		$1.09	to	$2.51		$1,101		1.94	%		0.20	%	to	0.90	%		10.06	%⁽⁸⁾	to	(2.56	%)
2021		473		$2.05	to	$2.58		$1,171		2.15	%		0.30	%	to	0.90	%		18.54	%	to	17.83	%
2020		490		$1.73	to	$2.19		$1,031		3.12	%		0.30	%	to	0.90	%		(0.16	%)	to	(0.76	%)
2019		496		$1.73	to	$2.20		$1,104		2.94	%		0.30	%	to	0.90	%		24.72	%	to	23.97	%
Invesco VI EQV Intl Eq, Ser II
2023		477		$1.31	to	$1.54		$1,110		—			0.20	%	to	0.90	%		17.63	%	to	16.81	%
2022		501		$1.11	to	$1.32		$989		1.44	%		0.20	%	to	0.90	%		12.44	%⁽⁸⁾	to	(19.23	%)
2021		521		$1.68	to	$1.63		$1,253		1.05	%		0.30	%	to	0.90	%		5.29	%	to	4.66	%
2020		550		$1.59	to	$1.56		$1,240		2.17	%		0.30	%	to	0.90	%		13.40	%	to	12.72	%
2019		617		$1.40	to	$1.38		$1,232		1.30	%		0.30	%	to	0.90	%		27.85	%	to	27.09	%
Invesco VI Global, Ser I
2023		319		$1.56	to	$1.56		$499		0.28	%		0.00	%	to	0.00	%		34.74	%	to	34.74	%
2022		160		$1.16	to	$1.16		$185		—			0.00	%	to	0.00	%		(31.76	%)	to	(31.76	%)
2021		47		$1.70	to	$1.70		$80		—			0.00	%	to	0.00	%		15.49	%	to	15.49	%
2020		17		$1.47	to	$1.47		$25		1.74	%		0.00	%	to	0.00	%		27.64	%	to	27.64	%
2019		2		$1.15	to	$1.15		$2		0.42	%		0.00	%	to	0.00	%		9.75	%⁽⁵⁾	to	9.75	%⁽⁵⁾



162		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Invesco VI Global, Ser II
2023		513		$2.92	to	$2.89		$1,823		—			0.00	%	to	0.90	%		34.45	%	to	33.25	%
2022		520		$2.17	to	$2.17		$1,384		—			0.00	%	to	0.90	%		(31.94	%)	to	(32.55	%)
2021		550		$3.20	to	$3.21		$2,195		—			0.00	%	to	0.90	%		15.17	%	to	14.14	%
2020		734		$2.77	to	$2.81		$2,338		0.47	%		0.00	%	to	0.90	%		27.34	%	to	26.20	%
2019		691		$2.18	to	$2.23		$1,763		0.63	%		0.00	%	to	0.90	%		31.45	%	to	30.28	%
Invesco VI Gbl Strat Inc, Ser I
2023		30		$1.02	to	$1.02		$31		—			0.00	%	to	0.00	%		8.88	%	to	8.88	%
2022		18		$0.94	to	$0.94		$17		—			0.00	%	to	0.00	%		(11.46	%)	to	(11.46	%)
2021		5		$1.06	to	$1.06		$5		6.56	%		0.00	%	to	0.00	%		(3.41	%)	to	(3.41	%)
2020		1		$1.10	to	$1.10		$2		14.11	%		0.00	%	to	0.00	%		3.40	%	to	3.40	%
2019		—		$1.06	to	$1.06		$0		7.06	%		0.00	%	to	0.00	%		2.26	%⁽⁵⁾	to	2.26	%⁽⁵⁾
Invesco VI Gbl Strat Inc, Ser II
2023		1,128		$1.14	to	$1.46		$1,625		—			0.00	%	to	0.90	%		8.60	%	to	7.63	%
2022		1,140		$1.05	to	$1.36		$1,533		—			0.00	%	to	0.90	%		(11.71	%)	to	(12.51	%)
2021		1,155		$1.19	to	$1.55		$1,772		4.30	%		0.00	%	to	0.90	%		(3.56	%)	to	(4.43	%)
2020		1,150		$1.24	to	$1.63		$1,835		5.38	%		0.00	%	to	0.90	%		2.99	%	to	2.07	%
2019		1,285		$1.20	to	$1.59		$2,030		3.31	%		0.00	%	to	0.90	%		10.61	%	to	9.61	%
Invesco VI Mn St Sm Cap, Ser I
2023		161		$1.57	to	$1.57		$253		1.24	%		0.00	%	to	0.00	%		18.13	%	to	18.13	%
2022		133		$1.33	to	$1.33		$177		0.60	%		0.00	%	to	0.00	%		(15.83	%)	to	(15.83	%)
2021		82		$1.58	to	$1.58		$130		0.47	%		0.00	%	to	0.00	%		22.55	%	to	22.55	%
2020		42		$1.29	to	$1.29		$54		1.38	%		0.00	%	to	0.00	%		19.93	%	to	19.93	%
2019		10		$1.08	to	$1.08		$11		0.01	%		0.00	%	to	0.00	%		11.74	%⁽⁵⁾	to	11.74	%⁽⁵⁾
Invesco VI Mn St Sm Cap, Ser II
2023		497		$3.33	to	$3.28		$1,803		0.95	%		0.00	%	to	0.90	%		17.82	%	to	16.77	%
2022		490		$2.83	to	$2.81		$1,561		0.26	%		0.00	%	to	0.90	%		(16.04	%)	to	(16.79	%)
2021		508		$3.37	to	$3.37		$1,906		0.19	%		0.00	%	to	0.90	%		22.26	%	to	21.17	%
2020		521		$2.76	to	$2.78		$1,566		0.38	%		0.00	%	to	0.90	%		19.64	%	to	18.56	%
2019		519		$2.30	to	$2.35		$1,285		—			0.00	%	to	0.90	%		26.13	%	to	25.00	%
Invesco VI Tech, Ser I
2023		304		$1.19	to	$5.56		$1,252		—			0.00	%	to	0.90	%		46.94	%	to	45.63	%
2022		207		$0.81	to	$3.82		$782		—			0.00	%	to	0.90	%		(20.38	%)⁽⁷⁾	to	(40.49	%)
2021		185		$3.87	to	$6.41		$1,343		—			0.30	%	to	0.90	%		14.07	%	to	13.39	%
2020		188		$3.39	to	$5.65		$1,184		—			0.30	%	to	0.90	%		45.68	%	to	44.81	%
2019		172		$2.33	to	$3.90		$735		—			0.30	%	to	0.90	%		35.47	%	to	34.66	%
Invesco VI Tech, Ser II
2023		5		$1.18	to	$1.18		$6		—			0.00	%	to	0.00	%		46.72	%	to	46.72	%
2022		—		$0.81	to	$0.81		$0		—			0.00	%	to	0.00	%		(20.54	%)⁽⁷⁾	to	(20.54	%)⁽⁷⁾
Janus Henderson VIT Bal, Inst
2023		498		$1.48	to	$1.48		$737		2.24	%		0.00	%	to	0.00	%		15.41	%	to	15.41	%
2022		421		$1.28	to	$1.28		$540		1.32	%		0.00	%	to	0.00	%		(16.40	%)	to	(16.40	%)
2021		355		$1.53	to	$1.53		$544		0.92	%		0.00	%	to	0.00	%		17.20	%	to	17.20	%
2020		300		$1.31	to	$1.31		$392		6.41	%		0.00	%	to	0.00	%		14.31	%	to	14.31	%
2019		0		$1.15	to	$1.15		$1		4.18	%		0.00	%	to	0.00	%		8.35	%⁽⁵⁾	to	8.35	%⁽⁵⁾
Janus Henderson VIT Bal, Serv
2023		41		$1.56	to	$1.56		$64		1.58	%		0.00	%	to	0.00	%		15.13	%	to	15.13	%
2022		55		$1.36	to	$1.36		$75		1.17	%		0.00	%	to	0.00	%		(16.62	%)	to	(16.62	%)
2021		38		$1.63	to	$1.63		$61		0.70	%		0.00	%	to	0.00	%		16.91	%	to	16.91	%
2020		33		$1.39	to	$1.39		$46		1.84	%		0.00	%	to	0.00	%		14.03	%	to	14.03	%
2019		12		$1.22	to	$1.22		$14		2.12	%		0.00	%	to	0.00	%		22.27	%	to	22.27	%



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			163


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Janus Henderson VIT Enter, Serv
2023		118		$8.39	to	$3.57		$800		0.09	%		0.45	%	to	0.90	%		17.25	%	to	16.72	%
2022		123		$7.15	to	$3.06		$710		0.08	%		0.45	%	to	0.90	%		(16.53	%)	to	(16.90	%)
2021		129		$8.57	to	$3.68		$890		0.24	%		0.45	%	to	0.90	%		16.02	%	to	15.50	%
2020		145		$7.39	to	$3.19		$835		—			0.45	%	to	0.90	%		18.65	%	to	18.11	%
2019		161		$6.23	to	$2.70		$752		0.05	%		0.45	%	to	0.90	%		34.55	%	to	33.95	%
Janus Henderson VIT Flex Bd, Inst
2023		75		$1.08	to	$1.08		$81		5.78	%		0.00	%	to	0.00	%		5.50	%	to	5.50	%
2022		35		$1.02	to	$1.02		$36		4.36	%		0.00	%	to	0.00	%		(13.66	%)	to	(13.66	%)
2021		3		$1.18	to	$1.18		$4		2.32	%		0.00	%	to	0.00	%		(0.90	%)	to	(0.90	%)
2020		1		$1.19	to	$1.19		$1		4.52	%		0.00	%	to	0.00	%		10.48	%	to	10.48	%
2019		0		$1.08	to	$1.08		$0		6.68	%		0.00	%	to	0.00	%		3.34	%⁽⁵⁾	to	3.34	%⁽⁵⁾
Janus Henderson VIT Flex Bd, Serv
2023		22		$1.19	to	$1.19		$26		3.92	%		0.00	%	to	0.00	%		5.29	%	to	5.29	%
2022		7		$1.13	to	$1.13		$8		2.08	%		0.00	%	to	0.00	%		(13.90	%)	to	(13.90	%)
2021		6		$1.31	to	$1.31		$8		1.72	%		0.00	%	to	0.00	%		(1.11	%)	to	(1.11	%)
2020		4		$1.32	to	$1.32		$6		2.72	%		0.00	%	to	0.00	%		10.25	%	to	10.25	%
2019		1		$1.20	to	$1.20		$1		2.96	%		0.00	%	to	0.00	%		9.28	%	to	9.28	%
Janus Hend VIT Gbl Tech Innov, Srv
2023		312		$1.56	to	$4.21		$2,297		—			0.20	%	to	0.90	%		53.97	%	to	52.90	%
2022		326		$1.01	to	$2.75		$1,612		—			0.20	%	to	0.90	%		3.74	%⁽⁸⁾	to	(37.69	%)
2021		359		$5.42	to	$4.41		$2,811		0.11	%		0.30	%	to	0.90	%		17.39	%	to	16.69	%
2020		446		$4.61	to	$3.78		$2,770		—			0.30	%	to	0.90	%		50.28	%	to	49.38	%
2019		486		$3.07	to	$2.53		$1,933		—			0.30	%	to	0.90	%		44.38	%	to	43.52	%
Janus Henderson VIT Overseas, Serv
2023		746		$1.28	to	$2.24		$1,822		1.43	%		0.20	%	to	0.90	%		10.36	%	to	9.60	%
2022		774		$1.16	to	$2.04		$1,736		1.69	%		0.20	%	to	0.90	%		17.25	%⁽⁸⁾	to	(9.65	%)
2021		814		$1.50	to	$2.26		$2,015		1.03	%		0.30	%	to	0.90	%		12.95	%	to	12.27	%
2020		849		$1.33	to	$2.01		$1,855		1.21	%		0.30	%	to	0.90	%		15.67	%	to	14.98	%
2019		937		$1.15	to	$1.75		$1,771		1.83	%		0.30	%	to	0.90	%		26.33	%	to	25.57	%
Janus Henderson VIT Res, Inst
2023		27		$1.91	to	$1.91		$51		0.14	%		0.00	%	to	0.00	%		43.17	%	to	43.17	%
2022		23		$1.33	to	$1.33		$31		0.67	%		0.00	%	to	0.00	%		(29.89	%)	to	(29.89	%)
2021		2		$1.90	to	$1.90		$4		0.11	%		0.00	%	to	0.00	%		20.33	%	to	20.33	%
2020		0		$1.58	to	$1.58		$0		0.44	%		0.00	%	to	0.00	%		32.96	%	to	32.96	%
2019		—		$1.19	to	$1.19		$0		0.84	%		0.00	%	to	0.00	%		9.65	%⁽⁵⁾	to	9.65	%⁽⁵⁾
Janus Henderson VIT Res, Serv
2023		126		$4.12	to	$3.86		$618		0.06	%		0.00	%	to	0.90	%		42.81	%	to	41.54	%
2022		130		$2.88	to	$2.73		$454		—			0.00	%	to	0.90	%		(30.06	%)	to	(30.69	%)
2021		143		$4.12	to	$3.94		$697		0.02	%		0.00	%	to	0.90	%		20.05	%	to	18.97	%
2020		152		$3.43	to	$3.31		$612		0.22	%		0.00	%	to	0.90	%		32.58	%	to	31.39	%
2019		157		$2.59	to	$2.52		$481		0.30	%		0.00	%	to	0.90	%		35.23	%	to	34.01	%
Lazard Ret Global Dyn MA, Inv
2023		10		$1.14	to	$1.14		$12		—			0.00	%	to	0.00	%		11.06	%	to	11.06	%
2022		2		$1.02	to	$1.02		$2		0.28	%		0.00	%	to	0.00	%		(17.28	%)	to	(17.28	%)
2021		1		$1.24	to	$1.24		$2		3.53	%		0.00	%	to	0.00	%		12.16	%	to	12.16	%
2020		—		$1.10	to	$1.10		$0		0.77	%		0.00	%	to	0.00	%		0.96	%	to	0.96	%
2019		—		$1.09	to	$1.09		$0		0.10	%		0.00	%	to	0.00	%		5.04	%⁽⁵⁾	to	5.04	%⁽⁵⁾
Lazard Ret Global Dyn MA, Serv
2023		12		$1.55	to	$1.29		$17		—			0.00	%	to	0.90	%		10.81	%	to	9.82	%
2022		13		$1.40	to	$1.17		$16		0.08	%		0.00	%	to	0.90	%		(17.37	%)	to	(18.11	%)
2021		20		$1.69	to	$1.43		$30		2.76	%		0.00	%	to	0.90	%		11.94	%	to	10.93	%
2020		30		$1.51	to	$1.29		$40		0.53	%		0.00	%	to	0.90	%		0.81	%	to	(0.10	%)
2019		52		$1.50	to	$1.29		$68		0.04	%		0.00	%	to	0.90	%		17.79	%	to	16.73	%



164		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
MFS Mass Inv Gro Stock, Serv Cl
2023		1,138		$1.32	to	$2.65		$3,106		0.05	%		0.20	%	to	0.90	%		23.45	%	to	22.60	%
2022		1,184		$1.07	to	$2.16		$2,623		—			0.20	%	to	0.90	%		8.09	%⁽⁸⁾	to	(20.17	%)
2021		1,293		$2.82	to	$2.71		$3,574		0.03	%		0.30	%	to	0.90	%		25.28	%	to	24.53	%
2020		1,319		$2.25	to	$2.17		$2,917		0.22	%		0.30	%	to	0.90	%		21.83	%	to	21.10	%
2019		1,371		$1.85	to	$1.79		$2,493		0.35	%		0.30	%	to	0.90	%		39.17	%	to	38.33	%
MFS New Dis, Serv Cl
2023		462		$1.18	to	$3.69		$2,011		—			0.20	%	to	0.90	%		14.03	%	to	13.23	%
2022		448		$1.04	to	$3.26		$1,822		—			0.20	%	to	0.90	%		5.44	%⁽⁸⁾	to	(30.62	%)
2021		473		$2.81	to	$4.70		$2,729		—			0.30	%	to	0.90	%		1.27	%	to	0.66	%
2020		493		$2.78	to	$4.67		$2,823		—			0.30	%	to	0.90	%		45.15	%	to	44.28	%
2019		489		$1.91	to	$3.24		$1,888		—			0.30	%	to	0.90	%		40.85	%	to	40.01	%
MFS Utilities, Init Cl
2023		55		$1.37	to	$1.37		$75		3.73	%		0.00	%	to	0.00	%		(2.11	%)	to	(2.11	%)
2022		37		$1.40	to	$1.40		$51		2.48	%		0.00	%	to	0.00	%		0.76	%	to	0.76	%
2021		23		$1.39	to	$1.39		$32		1.80	%		0.00	%	to	0.00	%		14.09	%	to	14.09	%
2020		16		$1.22	to	$1.22		$19		2.37	%		0.00	%	to	0.00	%		5.90	%	to	5.90	%
2019		6		$1.15	to	$1.15		$7		0.38	%		0.00	%	to	0.00	%		6.69	%⁽⁵⁾	to	6.69	%⁽⁵⁾
MFS Utilities, Serv Cl
2023		325		$2.16	to	$5.95		$1,061		3.38	%		0.00	%	to	0.90	%		(2.33	%)	to	(3.20	%)
2022		324		$2.22	to	$6.14		$1,130		2.23	%		0.00	%	to	0.90	%		0.48	%	to	(0.42	%)
2021		328		$2.20	to	$6.17		$1,163		1.54	%		0.00	%	to	0.90	%		13.82	%	to	12.80	%
2020		340		$1.94	to	$5.47		$1,083		2.17	%		0.00	%	to	0.90	%		5.62	%	to	4.67	%
2019		355		$1.83	to	$5.23		$1,175		3.74	%		0.00	%	to	0.90	%		24.80	%	to	23.68	%
MS VIF Dis, Cl I
2023		266		$1.36	to	$1.36		$362		—			0.00	%	to	0.00	%		44.34	%	to	44.34	%
2022		135		$0.94	to	$0.94		$127		—			0.00	%	to	0.00	%		(62.96	%)	to	(62.96	%)
2021		31		$2.55	to	$2.55		$79		—			0.00	%	to	0.00	%		(11.06	%)	to	(11.06	%)
2020		3		$2.87	to	$2.87		$8		—			0.00	%	to	0.00	%		152.29	%	to	152.29	%
2019		—		$1.14	to	$1.14		$0		—			0.00	%	to	0.00	%		(3.13	%)⁽⁵⁾	to	(3.13	%)⁽⁵⁾
MS VIF Dis, Cl II
2023		176		$3.14	to	$3.22		$792		—			0.00	%	to	0.90	%		44.13	%	to	42.84	%
2022		163		$2.18	to	$2.26		$529		—			0.00	%	to	0.90	%		(62.97	%)	to	(63.30	%)
2021		183		$5.87	to	$6.15		$1,519		—			0.00	%	to	0.90	%		(11.19	%)	to	(11.99	%)
2020		266		$6.61	to	$6.98		$2,293		—			0.00	%	to	0.90	%		152.04	%	to	149.79	%
2019		204		$2.62	to	$2.80		$669		—			0.00	%	to	0.90	%		39.97	%	to	38.71	%
MS VIF Global Real Est, Cl II
2023		218		$1.21	to	$1.03		$328		1.94	%		0.20	%	to	0.90	%		10.25	%	to	9.48	%
2022		220		$1.09	to	$0.94		$300		4.52	%		0.20	%	to	0.90	%		10.43	%⁽⁸⁾	to	(26.86	%)
2021		217		$1.41	to	$1.28		$400		2.33	%		0.30	%	to	0.90	%		23.46	%	to	22.72	%
2020		230		$1.14	to	$1.04		$335		4.38	%		0.30	%	to	0.90	%		(15.11	%)	to	(15.62	%)
2019		235		$1.35	to	$1.24		$392		2.53	%		0.30	%	to	0.90	%		17.70	%	to	17.00	%
NB AMT Sus Eq, Cl I
2023		19		$1.72	to	$1.72		$33		0.40	%		0.00	%	to	0.00	%		26.90	%	to	26.90	%
2022		10		$1.36	to	$1.36		$14		0.61	%		0.00	%	to	0.00	%		(18.45	%)	to	(18.45	%)
2021		3		$1.66	to	$1.66		$5		0.56	%		0.00	%	to	0.00	%		23.48	%	to	23.48	%
2020		1		$1.35	to	$1.35		$1		0.52	%		0.00	%	to	0.00	%		19.56	%	to	19.56	%
2019		—		$1.13	to	$1.13		$0		0.78	%		0.00	%	to	0.00	%		10.59	%⁽⁵⁾	to	10.59	%⁽⁵⁾
NB AMT Sus Eq, Cl S
2023		13		$3.46	to	$3.46		$46		0.08	%		0.00	%	to	0.00	%		26.57	%	to	26.57	%
2022		13		$2.73	to	$2.73		$35		0.14	%		0.00	%	to	0.00	%		(18.65	%)	to	(18.65	%)
2021		7		$3.36	to	$3.36		$24		0.19	%		0.00	%	to	0.00	%		23.16	%	to	23.16	%
2020		4		$2.73	to	$2.73		$11		0.36	%		0.00	%	to	0.00	%		19.28	%	to	19.28	%
2019		2		$2.29	to	$2.29		$5		0.29	%		0.00	%	to	0.00	%		25.58	%	to	25.58	%



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			165


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
NB AMT US Eq Index PW Strat, Cl S
2023		21		$1.40	to	$1.28		$29		—			0.00	%	to	0.90	%		15.00	%	to	13.97	%
2022		24		$1.21	to	$1.12		$28		—			0.00	%	to	0.90	%		(11.28	%)	to	(12.07	%)
2021		23		$1.37	to	$1.28		$31		0.36	%		0.00	%	to	0.90	%		17.94	%	to	16.89	%
2020		16		$1.16	to	$1.09		$19		0.90	%		0.00	%	to	0.90	%		8.26	%	to	7.29	%
2019		10		$1.07	to	$1.02		$11		0.17	%		0.00	%	to	0.90	%		15.26	%	to	14.22	%
PIMCO VIT All Asset, Advisor Cl
2023		298		$1.50	to	$1.81		$616		2.84	%		0.00	%	to	0.90	%		8.02	%	to	7.05	%
2022		325		$1.39	to	$1.69		$611		7.44	%		0.00	%	to	0.90	%		(11.87	%)	to	(12.66	%)
2021		384		$1.58	to	$1.94		$820		11.21	%		0.00	%	to	0.90	%		16.04	%	to	15.00	%
2020		649		$1.36	to	$1.68		$1,123		4.83	%		0.00	%	to	0.90	%		7.91	%	to	6.94	%
2019		667		$1.26	to	$1.57		$1,083		2.81	%		0.00	%	to	0.90	%		11.74	%	to	10.74	%
PIMCO VIT All Asset, Inst Cl
2023		10		$1.28	to	$1.28		$13		3.17	%		0.00	%	to	0.00	%		8.28	%	to	8.28	%
2022		7		$1.19	to	$1.19		$9		8.47	%		0.00	%	to	0.00	%		(11.66	%)	to	(11.66	%)
2021		4		$1.34	to	$1.34		$6		12.05	%		0.00	%	to	0.00	%		16.41	%	to	16.41	%
2020		—		$1.15	to	$1.15		$0		5.12	%		0.00	%	to	0.00	%		8.17	%	to	8.17	%
2019		—		$1.07	to	$1.07		$0		5.82	%		0.00	%	to	0.00	%		3.76	%⁽⁵⁾	to	3.76	%⁽⁵⁾
PIMCO VIT Glb Man As Alloc, Adv Cl
2023		4		$1.53	to	$1.53		$6		2.18	%		0.00	%	to	0.00	%		12.85	%	to	12.85	%
2022		4		$1.36	to	$1.36		$5		1.92	%		0.00	%	to	0.00	%		(18.40	%)	to	(18.40	%)
2021		4		$1.66	to	$1.66		$7		2.31	%		0.00	%	to	0.00	%		12.60	%	to	12.60	%
2020		4		$1.48	to	$1.48		$6		7.85	%		0.00	%	to	0.00	%		16.71	%	to	16.71	%
2019		3		$1.26	to	$1.26		$4		2.13	%		0.00	%	to	0.00	%		16.96	%	to	16.96	%
PIMCO VIT Tot Return, Advisor Cl
2023		398		$1.17	to	$1.05		$435		3.48	%		0.00	%	to	0.90	%		5.83	%	to	4.88	%
2022		367		$1.11	to	$1.00		$382		2.53	%		0.00	%	to	0.90	%		(14.39	%)	to	(15.15	%)
2021		349		$1.29	to	$1.18		$426		1.73	%		0.00	%	to	0.90	%		(1.37	%)	to	(2.25	%)
2020		237		$1.31	to	$1.21		$297		2.02	%		0.00	%	to	0.90	%		8.54	%	to	7.57	%
2019		221		$1.21	to	$1.12		$256		2.86	%		0.00	%	to	0.90	%		8.25	%	to	7.28	%
PIMCO VIT Tot Return, Inst Cl
2023		110		$1.05	to	$1.05		$115		3.73	%		0.00	%	to	0.00	%		6.09	%	to	6.09	%
2022		68		$0.99	to	$0.99		$67		2.87	%		0.00	%	to	0.00	%		(14.17	%)	to	(14.17	%)
2021		35		$1.15	to	$1.15		$41		1.98	%		0.00	%	to	0.00	%		(1.12	%)	to	(1.12	%)
2020		18		$1.16	to	$1.16		$24		2.25	%		0.00	%	to	0.00	%		8.81	%	to	8.81	%
2019		—		$1.07	to	$1.07		$2		4.45	%		0.00	%	to	0.00	%		2.31	%⁽⁵⁾	to	2.31	%⁽⁵⁾
Put VT Global Hlth Care, Cl IA
2023		39		$1.12	to	$1.12		$44		0.39	%		0.00	%	to	0.00	%		9.39	%	to	9.39	%
2022		13		$1.03	to	$1.03		$13		—			0.00	%	to	0.00	%		3.27	%⁽⁷⁾	to	3.27	%⁽⁷⁾
Put VT Global Hlth Care, Cl IB
2023		324		$1.12	to	$5.40		$1,404		0.30	%		0.00	%	to	0.90	%		9.14	%	to	8.16	%
2022		323		$1.02	to	$4.99		$1,349		0.40	%		0.00	%	to	0.90	%		3.12	%⁽⁷⁾	to	(5.53	%)
2021		298		$2.72	to	$5.29		$1,439		1.10	%		0.30	%	to	0.90	%		19.04	%	to	18.33	%
2020		305		$2.29	to	$4.47		$1,243		0.47	%		0.30	%	to	0.90	%		15.93	%	to	15.24	%
2019		289		$1.97	to	$3.88		$1,055		—			0.30	%	to	0.90	%		29.90	%	to	29.13	%
Put VT Hi Yield, Cl IB
2023		85		$2.79	to	$3.09		$252		5.32	%		0.45	%	to	0.90	%		11.64	%	to	11.13	%
2022		88		$2.50	to	$2.78		$234		5.48	%		0.45	%	to	0.90	%		(12.00	%)	to	(12.39	%)
2021		108		$2.84	to	$3.17		$328		5.61	%		0.45	%	to	0.90	%		4.51	%	to	4.03	%
2020		147		$2.72	to	$3.05		$429		5.71	%		0.45	%	to	0.90	%		4.74	%	to	4.26	%
2019		154		$2.60	to	$2.93		$432		5.90	%		0.45	%	to	0.90	%		13.89	%	to	13.37	%



166		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
Put VT Intl Eq, Cl IB
2023		73		$1.37	to	$2.51		$162		0.04	%		0.20	%	to	0.90	%		18.26	%	to	17.45	%
2022		73		$1.15	to	$2.14		$140		1.54	%		0.20	%	to	0.90	%		16.28	%⁽⁸⁾	to	(15.53	%)
2021		73		$1.58	to	$2.53		$167		1.20	%		0.30	%	to	0.90	%		8.50	%	to	7.85	%
2020		80		$1.45	to	$2.34		$173		1.61	%		0.30	%	to	0.90	%		11.76	%	to	11.09	%
2019		82		$1.30	to	$2.11		$160		1.46	%		0.30	%	to	0.90	%		24.78	%	to	24.03	%
Put VT Sus Leaders, Cl IA
2023		1,848		$7.94	to	$6.68		$12,550		0.75	%		0.45	%	to	0.90	%		25.85	%	to	25.29	%
2022		1,950		$6.31	to	$5.33		$10,570		0.83	%		0.45	%	to	0.90	%		(23.07	%)	to	(23.41	%)
2021		2,067		$8.20	to	$6.96		$14,623		0.34	%		0.45	%	to	0.90	%		23.28	%	to	22.73	%
2020		2,248		$6.65	to	$5.67		$12,946		0.63	%		0.45	%	to	0.90	%		28.48	%	to	27.91	%
2019		2,376		$5.18	to	$4.43		$10,692		0.68	%		0.45	%	to	0.90	%		36.11	%	to	35.50	%
Put VT Sus Leaders, Cl IB
2023		31		$1.31	to	$4.98		$150		0.46	%		0.20	%	to	0.90	%		25.86	%	to	24.98	%
2022		23		$1.04	to	$3.99		$98		0.54	%		0.20	%	to	0.90	%		5.04	%⁽⁸⁾	to	(23.60	%)
2021		24		$3.73	to	$5.22		$131		0.15	%		0.30	%	to	0.90	%		23.16	%	to	22.43	%
2020		28		$3.03	to	$4.26		$123		0.40	%		0.30	%	to	0.90	%		28.51	%	to	27.74	%
2019		33		$2.36	to	$3.34		$109		0.48	%		0.30	%	to	0.90	%		35.95	%	to	35.14	%
Royce Micro-Cap, Invest Cl
2023		436		$4.06	to	$5.08		$1,977		—			0.45	%	to	0.90	%		18.25	%	to	17.72	%
2022		447		$3.43	to	$4.32		$1,720		—			0.45	%	to	0.90	%		(22.78	%)	to	(23.13	%)
2021		480		$4.45	to	$5.61		$2,399		—			0.45	%	to	0.90	%		29.40	%	to	28.82	%
2020		519		$3.44	to	$4.36		$2,010		—			0.45	%	to	0.90	%		23.24	%	to	22.68	%
2019		616		$2.79	to	$3.55		$1,931		—			0.45	%	to	0.90	%		19.02	%	to	18.48	%
Temp Global Bond, Cl 1
2023		31		$0.88	to	$0.88		$27		—			0.00	%	to	0.00	%		3.19	%	to	3.19	%
2022		26		$0.85	to	$0.85		$22		—			0.00	%	to	0.00	%		(4.85	%)	to	(4.85	%)
2021		23		$0.90	to	$0.90		$20		—			0.00	%	to	0.00	%		(4.62	%)	to	(4.62	%)
2020		17		$0.94	to	$0.94		$16		0.74	%		0.00	%	to	0.00	%		(5.08	%)	to	(5.08	%)
2019		—		$0.99	to	$0.99		$0		13.50	%		0.00	%	to	0.00	%		(0.89	%)⁽⁵⁾	to	(0.89	%)⁽⁵⁾
Temp Global Bond, Cl 2
2023		230		$0.95	to	$0.84		$203		—			0.00	%	to	0.90	%		2.88	%	to	1.97	%
2022		205		$0.93	to	$0.82		$176		—			0.00	%	to	0.90	%		(4.95	%)	to	(5.80	%)
2021		206		$0.98	to	$0.87		$187		—			0.00	%	to	0.90	%		(4.99	%)	to	(5.84	%)
2020		209		$1.03	to	$0.92		$200		8.55	%		0.00	%	to	0.90	%		(5.28	%)	to	(6.13	%)
2019		200		$1.08	to	$0.98		$201		6.87	%		0.00	%	to	0.90	%		2.01	%	to	1.10	%
Third Ave VST Third Ave Value
2023		653		$3.66	to	$3.95		$2,466		2.36	%		0.45	%	to	0.90	%		20.27	%	to	19.73	%
2022		701		$3.04	to	$3.30		$2,208		1.51	%		0.45	%	to	0.90	%		15.59	%	to	15.07	%
2021		721		$2.63	to	$2.87		$1,981		0.69	%		0.45	%	to	0.90	%		21.51	%	to	20.97	%
2020		758		$2.17	to	$2.37		$1,718		2.73	%		0.45	%	to	0.90	%		(2.83	%)	to	(3.27	%)
2019		757		$2.23	to	$2.45		$1,764		0.27	%		0.45	%	to	0.90	%		11.96	%	to	11.45	%
VanEck VIP Global Gold, Cl S
2023		116		$1.35	to	$1.17		$145		—			0.00	%	to	0.90	%		10.41	%	to	9.42	%
2022		112		$1.23	to	$1.07		$127		—			0.00	%	to	0.90	%		(13.36	%)	to	(14.13	%)
2021		110		$1.42	to	$1.25		$145		11.22	%		0.00	%	to	0.90	%		(14.01	%)	to	(14.78	%)
2020		92		$1.65	to	$1.46		$142		1.78	%		0.00	%	to	0.90	%		38.62	%	to	37.38	%
2019		190		$1.19	to	$1.07		$210		—			0.00	%	to	0.90	%		38.75	%	to	37.50	%
VP Aggr, Cl 1
2023		1,166		$1.43	to	$1.43		$1,669		—			0.00	%	to	0.00	%		17.51	%	to	17.51	%
2022		559		$1.22	to	$1.22		$681		—			0.00	%	to	0.00	%		(17.99	%)	to	(17.99	%)
2021		269		$1.49	to	$1.49		$400		—			0.00	%	to	0.00	%		16.03	%	to	16.03	%
2020		100		$1.28	to	$1.28		$128		—			0.00	%	to	0.00	%		15.30	%	to	15.30	%
2019		0		$1.11	to	$1.11		$1		—			0.00	%	to	0.00	%		6.79	%⁽⁵⁾	to	6.79	%⁽⁵⁾



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			167


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾		Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
VP Aggr, Cl 2
2023		11,567		$2.28	to	$2.48		$26,120		—		0.00	%	to	0.90	%		17.22	%	to	16.18	%
2022		10,747		$1.94	to	$2.14		$20,899		—		0.00	%	to	0.90	%		(18.19	%)	to	(18.92	%)
2021		10,581		$2.38	to	$2.64		$25,283		—		0.00	%	to	0.90	%		15.76	%	to	14.72	%
2020		10,139		$2.05	to	$2.30		$21,679		—		0.00	%	to	0.90	%		14.99	%	to	13.96	%
2019		9,514		$1.78	to	$2.02		$17,831		—		0.00	%	to	0.90	%		21.59	%	to	20.50	%
VP Aggr, Cl 4
2023		9,987		$1.25	to	$2.49		$23,651		—		0.20	%	to	0.90	%		16.96	%	to	16.15	%
2022		10,359		$1.07	to	$2.14		$21,227		—		0.20	%	to	0.90	%		7.96	%⁽⁸⁾	to	(18.92	%)
2021		10,513		$2.04	to	$2.64		$26,365		—		0.30	%	to	0.90	%		15.43	%	to	14.74	%
2020		10,695		$1.77	to	$2.30		$23,320		—		0.30	%	to	0.90	%		14.62	%	to	13.93	%
2019		10,708		$1.54	to	$2.02		$20,414		—		0.30	%	to	0.90	%		21.31	%	to	20.59	%
VP Conserv, Cl 1
2023		—		$1.12	to	$1.12		$0		—		0.00	%	to	0.00	%		8.65	%	to	8.65	%
2022		—		$1.03	to	$1.03		$0		—		0.00	%	to	0.00	%		(15.26	%)	to	(15.26	%)
2021		—		$1.21	to	$1.21		$0		—		0.00	%	to	0.00	%		3.05	%	to	3.05	%
2020		—		$1.18	to	$1.18		$0		—		0.00	%	to	0.00	%		9.55	%	to	9.55	%
2019		—		$1.07	to	$1.07		$0		—		0.00	%	to	0.00	%		3.03	%⁽⁵⁾	to	3.03	%⁽⁵⁾
VP Conserv, Cl 2
2023		430		$1.33	to	$1.36		$583		—		0.00	%	to	0.90	%		8.46	%	to	7.49	%
2022		436		$1.22	to	$1.26		$550		—		0.00	%	to	0.90	%		(15.54	%)	to	(16.30	%)
2021		417		$1.45	to	$1.51		$633		—		0.00	%	to	0.90	%		2.82	%	to	1.89	%
2020		579		$1.41	to	$1.48		$876		—		0.00	%	to	0.90	%		9.30	%	to	8.32	%
2019		457		$1.29	to	$1.37		$628		—		0.00	%	to	0.90	%		10.75	%	to	9.76	%
VP Conserv, Cl 4
2023		305		$1.11	to	$1.36		$432		—		0.20	%	to	0.90	%		8.18	%	to	7.42	%
2022		344		$1.03	to	$1.26		$453		—		0.20	%	to	0.90	%		3.31	%⁽⁸⁾	to	(16.25	%)
2021		384		$1.39	to	$1.51		$596		—		0.30	%	to	0.90	%		2.51	%	to	1.90	%
2020		395		$1.35	to	$1.48		$601		—		0.30	%	to	0.90	%		8.91	%	to	8.26	%
2019		668		$1.24	to	$1.37		$898		—		0.30	%	to	0.90	%		10.42	%	to	9.76	%
VP Man Vol Conserv, Cl 1
2023		—		$1.10	to	$1.10		$0		—		0.00	%	to	0.00	%		8.05	%	to	8.05	%
2022		—		$1.02	to	$1.02		$0		—		0.00	%	to	0.00	%		(15.75	%)	to	(15.75	%)
2021		—		$1.21	to	$1.21		$0		—		0.00	%	to	0.00	%		2.91	%	to	2.91	%
2020		—		$1.18	to	$1.18		$0		—		0.00	%	to	0.00	%		8.35	%	to	8.35	%
2019		—		$1.08	to	$1.08		$0		—		0.00	%	to	0.00	%		3.76	%⁽⁵⁾	to	3.76	%⁽⁵⁾
VP Man Vol Conserv, Cl 2
2023		82		$1.22	to	$1.12		$94		—		0.00	%	to	0.90	%		7.87	%	to	6.90	%
2022		84		$1.13	to	$1.05		$90		—		0.00	%	to	0.90	%		(15.99	%)	to	(16.74	%)
2021		111		$1.35	to	$1.26		$143		—		0.00	%	to	0.90	%		2.63	%	to	1.71	%
2020		92		$1.31	to	$1.24		$117		—		0.00	%	to	0.90	%		8.12	%	to	7.15	%
2019		21		$1.21	to	$1.16		$25		—		0.00	%	to	0.90	%		11.92	%	to	10.91	%
VP Man Vol Conserv Gro, Cl 1
2023		49		$1.15	to	$1.15		$56		—		0.00	%	to	0.00	%		10.19	%	to	10.19	%
2022		48		$1.05	to	$1.05		$50		—		0.00	%	to	0.00	%		(16.88	%)	to	(16.88	%)
2021		48		$1.26	to	$1.26		$60		—		0.00	%	to	0.00	%		5.77	%	to	5.77	%
2020		—		$1.19	to	$1.19		$0		—		0.00	%	to	0.00	%		9.35	%	to	9.35	%
2019		—		$1.09	to	$1.09		$0		—		0.00	%	to	0.00	%		4.34	%⁽⁵⁾	to	4.34	%⁽⁵⁾
VP Man Vol Conserv Gro, Cl 2
2023		110		$1.31	to	$1.20		$136		—		0.00	%	to	0.90	%		9.98	%	to	8.99	%
2022		118		$1.19	to	$1.10		$134		—		0.00	%	to	0.90	%		(17.06	%)	to	(17.81	%)
2021		127		$1.43	to	$1.34		$175		—		0.00	%	to	0.90	%		5.45	%	to	4.51	%
2020		124		$1.36	to	$1.28		$163		—		0.00	%	to	0.90	%		9.15	%	to	8.17	%
2019		40		$1.24	to	$1.18		$48		—		0.00	%	to	0.90	%		14.00	%	to	12.97	%



168		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾		Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
VP Man Vol Gro, Cl 1
2023		741		$1.27	to	$1.27		$944		—		0.00	%	to	0.00	%		14.87	%	to	14.87	%
2022		422		$1.11	to	$1.11		$468		—		0.00	%	to	0.00	%		(19.22	%)	to	(19.22	%)
2021		312		$1.37	to	$1.37		$428		—		0.00	%	to	0.00	%		12.22	%	to	12.22	%
2020		31		$1.22	to	$1.22		$37		—		0.00	%	to	0.00	%		11.56	%	to	11.56	%
2019		8		$1.10	to	$1.10		$8		—		0.00	%	to	0.00	%		5.50	%⁽⁵⁾	to	5.50	%⁽⁵⁾
VP Man Vol Gro, Cl 2
2023		1,544		$1.49	to	$1.37		$2,239		—		0.00	%	to	0.90	%		14.59	%	to	13.57	%
2022		1,558		$1.30	to	$1.20		$1,976		—		0.00	%	to	0.90	%		(19.43	%)	to	(20.15	%)
2021		1,487		$1.61	to	$1.51		$2,346		—		0.00	%	to	0.90	%		11.89	%	to	10.89	%
2020		1,439		$1.44	to	$1.36		$2,035		—		0.00	%	to	0.90	%		11.30	%	to	10.30	%
2019		1,434		$1.30	to	$1.23		$1,827		—		0.00	%	to	0.90	%		18.26	%	to	17.20	%
VP Man Vol Mod Gro, Cl 1
2023		243		$1.22	to	$1.22		$296		—		0.00	%	to	0.00	%		12.49	%	to	12.49	%
2022		112		$1.08	to	$1.08		$121		—		0.00	%	to	0.00	%		(17.94	%)	to	(17.94	%)
2021		51		$1.32	to	$1.32		$67		—		0.00	%	to	0.00	%		9.02	%	to	9.02	%
2020		31		$1.21	to	$1.21		$38		—		0.00	%	to	0.00	%		10.62	%	to	10.62	%
2019		4		$1.09	to	$1.09		$5		—		0.00	%	to	0.00	%		4.93	%⁽⁵⁾	to	4.93	%⁽⁵⁾
VP Man Vol Mod Gro, Cl 2
2023		1,364		$1.41	to	$1.29		$1,861		—		0.00	%	to	0.90	%		12.27	%	to	11.27	%
2022		1,315		$1.26	to	$1.16		$1,604		—		0.00	%	to	0.90	%		(18.15	%)	to	(18.89	%)
2021		1,436		$1.53	to	$1.43		$2,147		—		0.00	%	to	0.90	%		8.70	%	to	7.72	%
2020		1,279		$1.41	to	$1.33		$1,765		—		0.00	%	to	0.90	%		10.37	%	to	9.38	%
2019		1,304		$1.28	to	$1.22		$1,635		—		0.00	%	to	0.90	%		16.17	%	to	15.13	%
VP Mod, Cl 1
2023		2,961		$1.28	to	$1.28		$3,786		—		0.00	%	to	0.00	%		13.22	%	to	13.22	%
2022		1,790		$1.13	to	$1.13		$2,021		—		0.00	%	to	0.00	%		(16.42	%)	to	(16.42	%)
2021		1,185		$1.35	to	$1.35		$1,602		—		0.00	%	to	0.00	%		9.31	%	to	9.31	%
2020		59		$1.24	to	$1.24		$73		—		0.00	%	to	0.00	%		13.12	%	to	13.12	%
2019		—		$1.09	to	$1.09		$0		—		0.00	%	to	0.00	%		4.75	%⁽⁵⁾	to	4.75	%⁽⁵⁾
VP Mod, Cl 2
2023		13,943		$1.76	to	$1.89		$26,124		—		0.00	%	to	0.90	%		12.96	%	to	11.95	%
2022		14,671		$1.56	to	$1.69		$24,482		—		0.00	%	to	0.90	%		(16.61	%)	to	(17.35	%)
2021		15,164		$1.87	to	$2.05		$30,374		—		0.00	%	to	0.90	%		9.00	%	to	8.03	%
2020		15,047		$1.72	to	$1.90		$28,331		—		0.00	%	to	0.90	%		12.86	%	to	11.85	%
2019		15,836		$1.52	to	$1.69		$26,566		—		0.00	%	to	0.90	%		16.13	%	to	15.09	%
VP Mod, Cl 4
2023		17,954		$1.18	to	$1.90		$33,732		—		0.20	%	to	0.90	%		12.72	%	to	11.93	%
2022		18,733		$1.05	to	$1.70		$31,437		—		0.20	%	to	0.90	%		5.51	%⁽⁸⁾	to	(17.33	%)
2021		19,360		$1.70	to	$2.05		$39,217		—		0.30	%	to	0.90	%		8.72	%	to	8.07	%
2020		19,863		$1.56	to	$1.90		$37,194		—		0.30	%	to	0.90	%		12.45	%	to	11.78	%
2019		21,370		$1.39	to	$1.70		$35,568		—		0.30	%	to	0.90	%		15.83	%	to	15.14	%
VP Mod Aggr, Cl 1
2023		6,214		$1.35	to	$1.35		$8,377		—		0.00	%	to	0.00	%		15.23	%	to	15.23	%
2022		4,464		$1.17	to	$1.17		$5,223		—		0.00	%	to	0.00	%		(17.38	%)	to	(17.38	%)
2021		2,573		$1.42	to	$1.42		$3,644		—		0.00	%	to	0.00	%		12.61	%	to	12.61	%
2020		532		$1.26	to	$1.26		$669		—		0.00	%	to	0.00	%		14.26	%	to	14.26	%
2019		53		$1.10	to	$1.10		$59		—		0.00	%	to	0.00	%		5.74	%⁽⁵⁾	to	5.74	%⁽⁵⁾
VP Mod Aggr, Cl 2
2023		19,352		$2.00	to	$2.17		$40,433		—		0.00	%	to	0.90	%		14.93	%	to	13.91	%
2022		20,860		$1.74	to	$1.90		$37,869		—		0.00	%	to	0.90	%		(17.59	%)	to	(18.33	%)
2021		20,138		$2.11	to	$2.33		$44,693		—		0.00	%	to	0.90	%		12.31	%	to	11.30	%
2020		20,342		$1.88	to	$2.10		$40,777		—		0.00	%	to	0.90	%		14.03	%	to	13.01	%
2019		20,092		$1.65	to	$1.85		$35,918		—		0.00	%	to	0.90	%		18.71	%	to	17.65	%



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			169


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
VP Mod Aggr, Cl 4
2023		26,106		$1.22	to	$2.17		$55,837		—			0.20	%	to	0.90	%		14.68	%	to	13.88	%
2022		28,412		$1.06	to	$1.91		$53,424		—			0.20	%	to	0.90	%		6.74	%⁽⁸⁾	to	(18.30	%)
2021		29,528		$1.86	to	$2.34		$67,643		—			0.30	%	to	0.90	%		12.00	%	to	11.33	%
2020		30,763		$1.66	to	$2.10		$62,979		—			0.30	%	to	0.90	%		13.67	%	to	12.99	%
2019		33,208		$1.46	to	$1.86		$59,867		—			0.30	%	to	0.90	%		18.39	%	to	17.68	%
VP Mod Conserv, Cl 1
2023		284		$1.19	to	$1.19		$339		—			0.00	%	to	0.00	%		10.78	%	to	10.78	%
2022		292		$1.07	to	$1.07		$314		—			0.00	%	to	0.00	%		(15.93	%)	to	(15.93	%)
2021		299		$1.28	to	$1.28		$383		—			0.00	%	to	0.00	%		5.99	%	to	5.99	%
2020		306		$1.21	to	$1.21		$369		—			0.00	%	to	0.00	%		11.28	%	to	11.28	%
2019		—		$1.08	to	$1.08		$0		—			0.00	%	to	0.00	%		3.93	%⁽⁵⁾	to	3.93	%⁽⁵⁾
VP Mod Conserv, Cl 2
2023		1,309		$1.52	to	$1.60		$2,193		—			0.00	%	to	0.90	%		10.50	%	to	9.51	%
2022		1,324		$1.38	to	$1.46		$2,002		—			0.00	%	to	0.90	%		(16.09	%)	to	(16.84	%)
2021		1,425		$1.64	to	$1.76		$2,570		—			0.00	%	to	0.90	%		5.74	%	to	4.79	%
2020		1,396		$1.56	to	$1.68		$2,378		—			0.00	%	to	0.90	%		11.00	%	to	10.01	%
2019		1,357		$1.40	to	$1.52		$2,077		—			0.00	%	to	0.90	%		13.51	%	to	12.50	%
VP Mod Conserv, Cl 4
2023		1,780		$1.15	to	$1.60		$2,851		—			0.20	%	to	0.90	%		10.26	%	to	9.49	%
2022		1,854		$1.04	to	$1.46		$2,712		—			0.20	%	to	0.90	%		4.54	%⁽⁸⁾	to	(16.85	%)
2021		1,832		$1.54	to	$1.76		$3,213		—			0.30	%	to	0.90	%		5.47	%	to	4.84	%
2020		2,518		$1.46	to	$1.68		$4,184		—			0.30	%	to	0.90	%		10.65	%	to	9.99	%
2019		2,780		$1.32	to	$1.53		$4,290		—			0.30	%	to	0.90	%		13.15	%	to	12.47	%
VP Ptnrs Core Bond, Cl 1
2023		23		$1.06	to	$1.06		$24		2.75	%		0.00	%	to	0.00	%		6.30	%	to	6.30	%
2022		11		$1.00	to	$1.00		$11		1.67	%		0.00	%	to	0.00	%		(13.29	%)	to	(13.29	%)
2021		5		$1.15	to	$1.15		$5		1.21	%		0.00	%	to	0.00	%		(1.24	%)	to	(1.24	%)
2020		0		$1.16	to	$1.16		$1		2.37	%		0.00	%	to	0.00	%		8.27	%	to	8.27	%
2019		0		$1.07	to	$1.07		$0		4.19	%		0.00	%	to	0.00	%		2.47	%⁽⁵⁾	to	2.47	%⁽⁵⁾
VP Ptnrs Core Bond, Cl 2
2023		12		$1.15	to	$1.15		$13		2.62	%		0.00	%	to	0.00	%		6.06	%	to	6.06	%
2022		3		$1.08	to	$1.08		$4		1.38	%		0.00	%	to	0.00	%		(13.60	%)	to	(13.60	%)
2021		3		$1.25	to	$1.25		$4		1.19	%		0.00	%	to	0.00	%		(1.41	%)	to	(1.41	%)
2020		3		$1.27	to	$1.27		$3		2.22	%		0.00	%	to	0.00	%		7.97	%	to	7.97	%
2019		4		$1.18	to	$1.18		$4		2.14	%		0.00	%	to	0.00	%		8.39	%	to	8.39	%
VP Ptnrs Core Eq, Cl 1
2023		1		$1.76	to	$1.76		$2		—			0.00	%	to	0.00	%		24.71	%	to	24.71	%
2022		1		$1.41	to	$1.41		$1		—			0.00	%	to	0.00	%		(17.33	%)	to	(17.33	%)
2021		1		$1.71	to	$1.71		$1		—			0.00	%	to	0.00	%		29.45	%	to	29.45	%
2020		0		$1.32	to	$1.32		$0		—			0.00	%	to	0.00	%		17.02	%	to	17.02	%
2019		—		$1.13	to	$1.13		$0		—			0.00	%	to	0.00	%		8.80	%⁽⁵⁾	to	8.80	%⁽⁵⁾
VP Ptnrs Core Eq, Cl 2
2023		9		$3.34	to	$3.34		$32		—			0.00	%	to	0.00	%		24.43	%	to	24.43	%
2022		0		$2.69	to	$2.69		$1		—			0.00	%	to	0.00	%		(17.55	%)	to	(17.55	%)
2021		0		$3.26	to	$3.26		$1		—			0.00	%	to	0.00	%		29.18	%	to	29.18	%
2020		0		$2.52	to	$2.52		$1		—			0.00	%	to	0.00	%		16.73	%	to	16.73	%
2019		0		$2.16	to	$2.16		$0		—			0.00	%	to	0.00	%		26.20	%	to	26.20	%
VP Ptnrs Core Eq, Cl 3
2023		95		$1.31	to	$2.77		$423		—			0.20	%	to	0.90	%		24.30	%	to	23.44	%
2022		102		$1.06	to	$2.24		$370		—			0.20	%	to	0.90	%		6.59	%⁽⁸⁾	to	(18.17	%)
2021		130		$2.73	to	$2.74		$528		—			0.30	%	to	0.90	%		28.95	%	to	28.18	%
2020		140		$2.11	to	$2.14		$438		—			0.30	%	to	0.90	%		16.49	%	to	15.80	%
2019		132		$1.81	to	$1.85		$343		—			0.30	%	to	0.90	%		26.00	%	to	25.25	%



170		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
VP Ptnrs Intl Core Eq, Cl 1
2023		49		$1.30	to	$1.30		$64		1.35	%		0.00	%	to	0.00	%		17.70	%	to	17.70	%
2022		49		$1.10	to	$1.10		$54		1.50	%		0.00	%	to	0.00	%		(19.51	%)	to	(19.51	%)
2021		14		$1.37	to	$1.37		$19		1.19	%		0.00	%	to	0.00	%		13.55	%	to	13.55	%
2020		4		$1.21	to	$1.21		$5		0.01	%		0.00	%	to	0.00	%		11.17	%	to	11.17	%
2019		—		$1.09	to	$1.09		$0		5.40	%		0.00	%	to	0.00	%		5.22	%⁽⁵⁾	to	5.22	%⁽⁵⁾
VP Ptnrs Intl Core Eq, Cl 2
2023		34		$1.62	to	$1.62		$56		1.02	%		0.00	%	to	0.00	%		17.34	%	to	17.34	%
2022		20		$1.38	to	$1.38		$27		1.75	%		0.00	%	to	0.00	%		(19.64	%)	to	(19.64	%)
2021		23		$1.72	to	$1.72		$40		1.81	%		0.00	%	to	0.00	%		13.18	%	to	13.18	%
2020		27		$1.52	to	$1.52		$41		0.20	%		0.00	%	to	0.00	%		10.96	%	to	10.96	%
2019		24		$1.37	to	$1.37		$32		2.48	%		0.00	%	to	0.00	%		18.41	%	to	18.41	%
VP Ptnrs Intl Gro, Cl 1
2023		115		$1.31	to	$1.31		$150		0.48	%		0.00	%	to	0.00	%		14.77	%	to	14.77	%
2022		107		$1.14	to	$1.14		$121		—			0.00	%	to	0.00	%		(26.69	%)	to	(26.69	%)
2021		79		$1.55	to	$1.55		$122		0.06	%		0.00	%	to	0.00	%		10.63	%	to	10.63	%
2020		66		$1.41	to	$1.41		$92		0.00	%		0.00	%	to	0.00	%		22.62	%	to	22.62	%
2019		0		$1.15	to	$1.15		$0		1.28	%		0.00	%	to	0.00	%		9.35	%⁽⁵⁾	to	9.35	%⁽⁵⁾
VP Ptnrs Intl Gro, Cl 2
2023		119		$1.67	to	$1.67		$198		0.24	%		0.00	%	to	0.00	%		14.45	%	to	14.45	%
2022		124		$1.46	to	$1.46		$181		—			0.00	%	to	0.00	%		(26.87	%)	to	(26.87	%)
2021		134		$1.99	to	$1.99		$268		—			0.00	%	to	0.00	%		10.33	%	to	10.33	%
2020		119		$1.81	to	$1.81		$215		0.08	%		0.00	%	to	0.00	%		22.30	%	to	22.30	%
2019		110		$1.48	to	$1.48		$163		0.89	%		0.00	%	to	0.00	%		26.36	%	to	26.36	%
VP Ptnrs Intl Val, Cl 1
2023		33		$1.17	to	$1.17		$39		1.82	%		0.00	%	to	0.00	%		17.14	%	to	17.14	%
2022		21		$1.00	to	$1.00		$21		1.96	%		0.00	%	to	0.00	%		(11.46	%)	to	(11.46	%)
2021		9		$1.13	to	$1.13		$10		1.97	%		0.00	%	to	0.00	%		11.80	%	to	11.80	%
2020		6		$1.01	to	$1.01		$6		0.70	%		0.00	%	to	0.00	%		(3.82	%)	to	(3.82	%)
2019		2		$1.05	to	$1.05		$2		3.48	%		0.00	%	to	0.00	%		4.88	%⁽⁵⁾	to	4.88	%⁽⁵⁾
VP Ptnrs Intl Val, Cl 2
2023		45		$1.49	to	$1.49		$67		1.93	%		0.00	%	to	0.00	%		16.96	%	to	16.96	%
2022		44		$1.28	to	$1.28		$56		2.19	%		0.00	%	to	0.00	%		(11.75	%)	to	(11.75	%)
2021		62		$1.45	to	$1.45		$90		1.99	%		0.00	%	to	0.00	%		11.64	%	to	11.64	%
2020		59		$1.30	to	$1.30		$76		0.80	%		0.00	%	to	0.00	%		(4.14	%)	to	(4.14	%)
2019		53		$1.35	to	$1.35		$71		3.55	%		0.00	%	to	0.00	%		13.20	%	to	13.20	%
VP Ptnrs Sm Cap Gro, Cl 1
2023		49		$1.17	to	$1.17		$58		—			0.00	%	to	0.00	%		7.20	%	to	7.20	%
2022		39		$1.10	to	$1.10		$43		—			0.00	%	to	0.00	%		(28.97	%)	to	(28.97	%)
2021		4		$1.54	to	$1.54		$7		—			0.00	%	to	0.00	%		8.29	%	to	8.29	%
2020		1		$1.42	to	$1.42		$1		—			0.00	%	to	0.00	%		38.77	%	to	38.77	%
2019		—		$1.03	to	$1.03		$0		—			0.00	%	to	0.00	%		5.62	%⁽⁵⁾	to	5.62	%⁽⁵⁾
VP Ptnrs Sm Cap Gro, Cl 2
2023		14		$2.12	to	$2.12		$29		—			0.00	%	to	0.00	%		6.93	%	to	6.93	%
2022		12		$1.98	to	$1.98		$24		—			0.00	%	to	0.00	%		(29.13	%)	to	(29.13	%)
2021		12		$2.80	to	$2.80		$34		—			0.00	%	to	0.00	%		8.02	%	to	8.02	%
2020		24		$2.59	to	$2.59		$62		—			0.00	%	to	0.00	%		38.43	%	to	38.43	%
2019		16		$1.87	to	$1.87		$30		—			0.00	%	to	0.00	%		20.95	%	to	20.95	%
VP Ptnrs Sm Cap Val, Cl 1
2023		9		$1.27	to	$1.27		$11		—			0.00	%	to	0.00	%		11.38	%	to	11.38	%
2022		7		$1.14	to	$1.14		$8		—			0.00	%	to	0.00	%		(12.94	%)	to	(12.94	%)
2021		1		$1.31	to	$1.31		$1		—			0.00	%	to	0.00	%		24.01	%	to	24.01	%
2020		0		$1.06	to	$1.06		$0		—			0.00	%	to	0.00	%		4.27	%	to	4.27	%
2019		—		$1.02	to	$1.02		$0		—			0.00	%	to	0.00	%		6.96	%⁽⁵⁾	to	6.96	%⁽⁵⁾



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			171


	At December 31								For the year ended December 31
	Units (000s)		Accumulation unit value lowest to highest⁽¹⁾				Net assets (000s)		Investment income ratio⁽²⁾			Expense ratio lowest to highest⁽³⁾						Total return lowest to highest⁽¹⁾⁽⁴⁾
VP Ptnrs Sm Cap Val, Cl 2
2023		3		$2.20	to	$2.20		$6		—			0.00	%	to	0.00	%		11.08	%	to	11.08	%
2022		3		$1.98	to	$1.98		$6		—			0.00	%	to	0.00	%		(13.16	%)	to	(13.16	%)
2021		3		$2.28	to	$2.28		$6		—			0.00	%	to	0.00	%		23.75	%	to	23.75	%
2020		3		$1.84	to	$1.84		$5		—			0.00	%	to	0.00	%		3.99	%	to	3.99	%
2019		2		$1.77	to	$1.77		$4		—			0.00	%	to	0.00	%		19.53	%	to	19.53	%
VP Ptnrs Sm Cap Val, Cl 3
2023		192		$1.20	to	$3.89		$659		—			0.20	%	to	0.90	%		11.04	%	to	10.27	%
2022		187		$1.08	to	$3.52		$605		—			0.20	%	to	0.90	%		8.27	%⁽⁸⁾	to	(13.84	%)
2021		210		$1.76	to	$4.09		$785		—			0.30	%	to	0.90	%		23.52	%	to	22.78	%
2020		203		$1.42	to	$3.33		$610		—			0.30	%	to	0.90	%		3.80	%	to	3.18	%
2019		208		$1.37	to	$3.23		$606		—			0.30	%	to	0.90	%		19.30	%	to	18.58	%
VP US Flex Conserv Gro, Cl 1
2023		5		$1.17	to	$1.17		$6		—			0.00	%	to	0.00	%		11.53	%	to	11.53	%
2022		3		$1.05	to	$1.05		$4		—			0.00	%	to	0.00	%		(16.54	%)	to	(16.54	%)
2021		1		$1.26	to	$1.26		$1		—			0.00	%	to	0.00	%		7.76	%	to	7.76	%
2020		0		$1.17	to	$1.17		$0		—			0.00	%	to	0.00	%		6.18	%	to	6.18	%
2019		—		$1.10	to	$1.10		$0		—			0.00	%	to	0.00	%		4.90	%⁽⁵⁾	to	4.90	%⁽⁵⁾
VP US Flex Gro, Cl 1
2023		107		$1.30	to	$1.30		$140		—			0.00	%	to	0.00	%		17.14	%	to	17.14	%
2022		79		$1.11	to	$1.11		$88		—			0.00	%	to	0.00	%		(18.54	%)	to	(18.54	%)
2021		15		$1.36	to	$1.36		$20		—			0.00	%	to	0.00	%		15.76	%	to	15.76	%
2020		8		$1.18	to	$1.18		$9		—			0.00	%	to	0.00	%		5.07	%	to	5.07	%
2019		—		$1.12	to	$1.12		$0		—			0.00	%	to	0.00	%		6.85	%⁽⁵⁾	to	6.85	%⁽⁵⁾
VP US Flex Mod Gro, Cl 1
2023		8		$1.24	to	$1.24		$10		—			0.00	%	to	0.00	%		14.29	%	to	14.29	%
2022		5		$1.08	to	$1.08		$6		—			0.00	%	to	0.00	%		(17.36	%)	to	(17.36	%)
2021		5		$1.31	to	$1.31		$7		—			0.00	%	to	0.00	%		11.71	%	to	11.71	%
2020		8		$1.17	to	$1.17		$9		—			0.00	%	to	0.00	%		5.74	%	to	5.74	%
2019		—		$1.11	to	$1.11		$0		—			0.00	%	to	0.00	%		5.92	%⁽⁵⁾	to	5.92	%⁽⁵⁾
Wanger Acorn
2023		1,270		$1.22	to	$5.54		$5,634		—			0.20	%	to	0.90	%		21.49	%	to	20.65	%
2022		1,295		$1.01	to	$4.60		$4,899		—			0.20	%	to	0.90	%		2.29	%⁽⁸⁾	to	(34.06	%)
2021		1,293		$2.64	to	$6.97		$7,460		0.76	%		0.30	%	to	0.90	%		8.57	%	to	7.92	%
2020		1,354		$2.43	to	$6.46		$7,196		—			0.30	%	to	0.90	%		23.86	%	to	23.12	%
2019		1,499		$1.96	to	$5.25		$6,511		0.26	%		0.30	%	to	0.90	%		30.71	%	to	29.93	%
Wanger Intl
2023		1,573		$1.34	to	$3.39		$4,276		0.32	%		0.20	%	to	0.90	%		16.72	%	to	15.91	%
2022		1,707		$1.15	to	$2.93		$3,948		0.92	%		0.20	%	to	0.90	%		15.79	%⁽⁸⁾	to	(34.44	%)
2021		1,667		$1.98	to	$4.46		$5,916		0.55	%		0.30	%	to	0.90	%		18.45	%	to	17.74	%
2020		1,719		$1.68	to	$3.79		$5,227		2.02	%		0.30	%	to	0.90	%		14.02	%	to	13.34	%
2019		1,829		$1.47	to	$3.35		$4,881		0.81	%		0.30	%	to	0.90	%		29.60	%	to	28.83	%
WA Var Global Hi Yd Bond, Cl I
2023		16		$1.12	to	$1.12		$18		5.63	%		0.00	%	to	0.00	%		10.26	%	to	10.26	%
2022		16		$1.01	to	$1.01		$17		9.59	%		0.00	%	to	0.00	%		(13.72	%)	to	(13.72	%)
2021		6		$1.17	to	$1.17		$8		8.92	%		0.00	%	to	0.00	%		1.33	%	to	1.33	%
2020		0		$1.16	to	$1.16		$1		5.74	%		0.00	%	to	0.00	%		7.32	%	to	7.32	%
2019		0		$1.08	to	$1.08		$0		16.70	%		0.00	%	to	0.00	%		2.66	%⁽⁵⁾	to	2.66	%⁽⁵⁾
WA Var Global Hi Yd Bond, Cl II
2023		7		$1.33	to	$1.33		$9		5.39	%		0.00	%	to	0.00	%		9.96	%	to	9.96	%
2022		7		$1.21	to	$1.21		$8		5.98	%		0.00	%	to	0.00	%		(13.87	%)	to	(13.87	%)
2021		7		$1.40	to	$1.40		$10		5.04	%		0.00	%	to	0.00	%		1.04	%	to	1.04	%
2020		3		$1.39	to	$1.39		$5		4.14	%		0.00	%	to	0.00	%		7.12	%	to	7.12	%
2019		3		$1.30	to	$1.30		$3		5.57	%		0.00	%	to	0.00	%		14.01	%	to	14.01	%



172		∎ RIVERSOURCE OF NEW YORK ACCOUNT 8

⁽¹⁾	The accumulation unit values and total returns are presented as a range of values based on the life insurance policies with the lowest and highest expense ratios.

⁽²⁾

These amounts represent the dividends, excluding distributions of capital gains, received by the division from the underlying fund, net of management fees assessed by the fund manager, divided by the average net assets. These ratios exclude variable account expenses that result in direct reductions in the unit values. The recognition of investment income by the division is affected by the timing of the declaration of dividends by the underlying fund in which the division invests. These ratios are annualized for periods less than one year.

⁽³⁾

These ratios represent the annualized policy expenses of the separate account, consisting primarily of mortality and expense charges, for each period indicated. The ratios include only those expenses that result in a direct reduction to unit values. Charges made directly to policy owner accounts through the redemption of units and expenses of the underlying fund are excluded.

⁽⁴⁾

These amounts represent the total return for the periods indicated, including changes in the value of the underlying fund, and reflect deductions for all items included in the expense ratio. The total return does not include any expenses assessed through the redemption of units; inclusion of these expenses in the calculation would result in a reduction in the total return presented. Investment options with a date notation indicate the effective date of that investment option in the variable account. The total return is calculated for the period indicated or from the effective date through the end of the reporting period. Although the total return is presented as a range of values based on the subaccounts representing the lowest and highest expense ratios, some individual subaccount total returns are not within the ranges presented due to the introduction of new subaccounts during the year and other market factors.

⁽⁵⁾	New subaccount operations commenced on June 24, 2019.

⁽⁶⁾	New subaccount operations commenced on April 24, 2020.

⁽⁷⁾	New subaccount operations commenced on May 2, 2022.

⁽⁸⁾	New subaccount operations commenced on October 10, 2022.



RIVERSOURCE OF NEW YORK ACCOUNT 8 ∎			173

REPORT OF INDEPENDENT AUDITORS

TO THE BOARD OF DIRECTORS AND SHAREHOLDER OF RIVERSOURCE LIFE INSURANCE CO. OF NEW YORK

Opinion

We have audited the accompanying financial statements of RiverSource Life Insurance Co. of New York (the “Company”), which comprise the balance sheets as of December 31, 2023 and 2022, and the related statements of income, of comprehensive income, of shareholder’s equity and of cash flows for each of the three years in the period ended December 31, 2023, including the related notes (collectively referred to as the “financial statements”).

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023 and 2022, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2023 in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion

We conducted our audit in accordance with auditing standards generally accepted in the United States of America (US GAAS). Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Company and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Emphasis of Matter

As discussed in Note 3 to the financial statements, the Company changed the manner in which it accounts for long-duration insurance contracts in 2023. Our opinion is not modified with respect to this matter.

Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern for one year after the date the financial statements are available to be issued.

Auditors’ Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with US GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with US GAAS, we:

•

Exercise professional judgment and maintain professional skepticism throughout the audit.

F-1

•

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.

•

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control. Accordingly, no such opinion is expressed.

•

Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.

•

Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

/s/ PricewaterhouseCoopers LLP

Minneapolis, Minnesota

April 19, 2024

F-2

RiverSource Life Insurance Co. of New York

BALANCE SHEETS

(in thousands, except share amounts)


December 31,	2023			2022⁽¹⁾
Assets
Investments:
Available-for-Sale:
Fixed maturities, at fair value (amortized cost: 2023, $1,680,232; 2022, $1,678,575; allowance for credit losses: 2023, $365; 2022, $572)	$	1,585,541		$	1,528,743
Mortgage loans, at amortized cost (allowance for credit losses: 2023, $554; 2022, $965)		144,910			157,068
Policy loans		53,615			50,791
Other investments		597			547
Total investments		1,784,663			1,737,149
Cash and cash equivalents		80,082			204,760
Market risk benefits		94,641			64,498
Reinsurance recoverables (allowance for credit losses: 2023, $3,800; 2022, $3,500)		205,915			195,547
Receivables		7,863			8,569
Accrued investment income		15,376			14,722
Deferred acquisition costs		166,933			174,038
Other assets		160,302			194,909
Separate account assets		4,515,324			4,230,890
Total assets	$	7,031,099		$	6,825,082

Liabilities and Shareholder’s Equity
Liabilities:
Policyholder account balances, future policy benefits and claims	$	1,916,999		$	1,949,996
Market risk benefits		47,166			68,635
Other liabilities		127,513			180,631
Separate account liabilities		4,515,324			4,230,890
Total liabilities		6,607,002			6,430,152
Shareholder’s Equity:
Common stock, $10 par value; 200,000 shares authorized, issued and outstanding		2,000			2,000
Additional paid-in capital		106,926			106,926
Retained earnings		405,131			408,564
Accumulated other comprehensive income (loss), net of tax		(89,960	)		(122,560	)
Total shareholder’s equity		424,097			394,930
Total liabilities and shareholder’s equity	$	7,031,099		$	6,825,082

⁽¹⁾	Certain prior period amounts have been restated. See Note 3 for more information.

See Notes to Financial Statements.

F-3

RiverSource Life Insurance Co. of New York

STATEMENTS OF INCOME

(in thousands)


Years Ended December 31,	2023		2022⁽¹⁾			2021⁽¹⁾
Revenues
Premiums	$	21,413	$	16,693		$	15,416
Net investment income		84,585		72,209			65,369
Policy and contract charges		123,750		125,296			138,136
Other revenues		22,102		23,617			27,360
Net realized investment gains (losses)		187		(3,452	)		11,580
Total revenues		252,037		234,363			257,861

Benefits and Expenses
Benefits, claims, losses and settlement expenses		48,540		37,994			42,481
Interest credited to fixed accounts		51,609		51,588			47,165
Remeasurement (gains) losses of future policy benefit reserves		2,003		2,225			55
Change in fair value of market risk benefits		45,118		40,393			(8,080	)
Amortization of deferred acquisition costs		14,822		15,529			15,974
Other insurance and operating expenses		35,823		34,835			36,639
Total benefits and expenses		197,915		182,564			134,234
Pretax income (loss)		54,122		51,799			123,627
Income tax provision (benefit)		7,555		7,380			23,399
Net income	$	46,567	$	44,419		$	100,228

⁽¹⁾	Certain prior period amounts have been restated. See Note 3 for more information.

See Notes to Financial Statements.

STATEMENTS OF COMPREHENSIVE INCOME

(in thousands)


Years Ended December 31,	2023			2022⁽¹⁾			2021⁽¹⁾
Net income	$	46,567		$	44,419		$	100,228
Other comprehensive income (loss), net of tax:
Net unrealized gains (losses) on securities		41,675			(213,461	)		(49,020	)
Effect of changes in discount rate assumptions on certain long-duration contracts		(6,125	)		61,911			17,386
Effect of changes in instrument-specific credit risk on market risk benefits		(2,950	)		18,837			4,564
Total other comprehensive income (loss), net of tax		32,600			(132,713	)		(27,070	)
Total comprehensive income (loss)	$	79,167		$	(88,294	)	$	73,158

⁽¹⁾	Certain prior period amounts have been restated. See Note 3 for more information.

See Notes to Financial Statements.

F-4

RiverSource Life Insurance Co. of New York

STATEMENTS OF SHAREHOLDER’S EQUITY

(in thousands)


	Common Stock		Additional Paid-In Capital		Retained Earnings			Accumulated Other Comprehensive Income (Loss)			Total
Balances at January 1, 2021	$	2,000	$	106,926	$	350,273		$	90,117		$	549,316
Cumulative effect of adoption of long-duration contracts guidance		—		—		(23,356	)		(52,894	)		(76,250	)
Net income		—		—		100,228			—			100,228
Other comprehensive loss, net of tax		—		—		—			(27,070	)		(27,070	)
Balances at December 31, 2021⁽¹⁾		2,000		106,926		427,145			10,153			546,224
Net income		—		—		44,419			—			44,419
Other comprehensive loss, net of tax		—		—		—			(132,713	)		(132,713	)
Cash dividend to RiverSource Life Insurance Company		—		—		(63,000	)		—			(63,000	)
Balances at December 31, 2022⁽¹⁾		2,000		106,926		408,564			(122,560	)		394,930
Net income		—		—		46,567			—			46,567
Other comprehensive income, net of tax		—		—		—			32,600			32,600
Cash dividend to RiverSource Life Insurance Company		—		—		(50,000	)		—			(50,000	)
Balances at December 31, 2023	$	2,000	$	106,926	$	405,131		$	(89,960	)	$	424,097

⁽¹⁾	Certain prior period amounts have been restated. See Note 3 for more information.

See Notes to Financial Statements.

F-5

RiverSource Life Insurance Co. of New York

STATEMENTS OF CASH FLOWS

(in thousands)


Years Ended December 31,	2023			2022⁽¹⁾			2021⁽¹⁾
Cash Flows from Operating Activities
Net income	$	46,567		$	44,419		$	100,228
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net		2,049			2,971			2,903
Deferred income tax (benefit) expense		(1,519	)		(4,674	)		112
Contractholder and policyholder charges, non-cash		(27,744	)		(27,193	)		(26,825	)
(Gain) loss from equity method investments		(72	)		96			(44	)
Net realized investment (gains) losses		431			1,918			(11,901	)
Impairments and provision for loan losses		(618	)		1,534			321
Changes in operating assets and liabilities:
Deferred acquisition costs		7,105			6,074			1,783
Policyholder account balances, future policy benefits and claims, and market risk benefits, net		(42,580	)		(46,805	)		(89,204	)
Derivatives, net of collateral		(36,844	)		(136,006	)		93,328
Reinsurance recoverables		(4,765	)		(9,928	)		(3,151	)
Receivables		553			5,261			(5,580	)
Accrued investment income		(654	)		(1,282	)		213
Current income tax, net		(3,253	)		3,339			(19,210	)
Other, net		4,121			3,254			12,338
Net cash provided by (used in) operating activities		(57,223	)		(157,022	)		55,311

Cash Flows from Investing Activities
Available-for-Sale securities:
Proceeds from sales		902			152,436			15,898
Maturities, sinking fund payments and calls		115,763			229,741			322,473
Purchases		(120,653	)		(356,097	)		(361,731	)
Proceeds from maturities and repayments of mortgage loans		15,195			12,845			18,041
Funding of mortgage loans		(2,626	)		(14,299	)		(5,700	)
Proceeds from sales of other investments		22			—			47
Purchase of other investments		—			(131	)		(9	)
Change in policy loans, net		(2,824	)		1,277			(3,356	)
Net cash provided by (used in) investing activities		5,779			25,772			(14,337	)

Cash Flows from Financing Activities
Policyholder account balances:
Deposits and other additions		105,284			92,918			119,937
Net transfers from (to) separate accounts		(5,907	)		(3,275	)		(13,581	)
Surrenders and other benefits		(132,933	)		(90,640	)		(91,215	)
Proceeds from line of credit with Ameriprise Financial, Inc.		—			—			5,800
Payments on line of credit with Ameriprise Financial, Inc.		—			—			(5,800	)
Cash received for purchased options with deferred premiums		10,823			30,753			53,361
Cash paid for purchased options with deferred premiums		(501	)		(983	)		(1,248	)
Cash dividends to RiverSource Life Insurance Company		(50,000	)		(63,000	)		—
Net cash provided by (used in) financing activities		(73,234	)		(34,227	)		67,254
Net increase (decrease) in cash and cash equivalents		(124,678	)		(165,477	)		108,228
Cash and cash equivalents at beginning of period		204,760			370,237			262,009
Cash and cash equivalents at end of period	$	80,082		$	204,760		$	370,237
Supplemental Disclosures:
Income taxes paid (received), net	$	12,777		$	10,115		$	42,497

⁽¹⁾	Certain prior period amounts have been restated. See Note 3 for more information.

See Notes to Financial Statements.

F-6

RiverSource Life Insurance Co. of New York

NOTES TO FINANCIAL STATEMENTS

1. NATURE OF BUSINESS AND BASIS OF PRESENTATION

RiverSource Life Insurance Co. of New York (the “Company”) is a stock life insurance company which is domiciled and holds a Certificate of Authority in the State of New York. The Company is a wholly owned subsidiary of RiverSource Life Insurance Company (“RiverSource Life”), which is domiciled in Minnesota. RiverSource Life is a wholly owned subsidiary of Ameriprise Financial, Inc. (“Ameriprise Financial”). The Company issues insurance and annuity products to customers in the State of New York.

The accompanying financial statements are prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) which vary in certain respects from reporting practices prescribed or permitted by the New York State Department of Financial Services (“New York Department”) (the Company’s primary regulator) as described in Note 15. Certain reclassifications of prior period amounts have been made to conform with the current presentation.

The Company evaluated events or transactions that occurred after the balance sheet date for potential recognition or disclosure through April 19, 2024, the date the financial statements were issued. No subsequent events or transactions requiring recognition or disclosure were identified.

The Company’s principal products are variable annuities, universal life (“UL”) insurance, including indexed universal life (“IUL”) and variable universal life (“VUL”) insurance, which are issued primarily to individuals. Waiver of premium and accidental death benefit riders are generally available with UL products, in addition to other benefit riders. Variable annuity contract purchasers can choose to add an optional guaranteed minimum death benefit (“GMDB”) rider to their contract.

The Company also offers payout annuities, term life insurance and disability income (“DI”) insurance.

The Company’s business is sold through the advisor network of Ameriprise Financial Services, LLC (“AFS”), a subsidiary of Ameriprise Financial. RiverSource Distributors, Inc., a subsidiary of Ameriprise Financial, serves as the principal underwriter and distributor of variable annuity and life insurance products issued by the Company.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Company adopted Accounting Standards Update (“ASU”), Financial Services – Insurance – Targeted Improvements to the Accounting for Long-Duration Contracts (“ASU 2018-12”), effective January 1, 2023 with a transition date of January 1, 2021. The significant accounting policies for market risk benefits (“MRB”); deferred acquisition costs (“DAC”); deferred sales inducement costs (“DSIC”); reinsurance; policyholder account balances, future policy benefits and claims; and unearned revenue liability were added or updated as a result of adopting the new accounting standard. See Note 3 for additional information related to the transition approach and adoption impact.

Amounts Based on Estimates and Assumptions

Accounting estimates are an integral part of the financial statements. In part, they are based upon assumptions concerning future events. Among the more significant are those that relate to investment securities valuation and the recognition of credit losses or impairments, valuation of derivative instruments, future policy benefits, market risk benefits, and income taxes and the recognition of deferred tax assets and liabilities. These accounting estimates reflect the best judgment of management and actual results could differ.

Investments

Available-for-Sale Securities

Available-for-Sale securities are carried at fair value with unrealized gains (losses) recorded in accumulated other comprehensive income (loss) (“AOCI”), net of impacts to benefit reserves, reinsurance recoverables and income taxes. Gains and losses are recognized on a trade date basis in the Statements of Income upon disposition of the securities.

Available-for-Sale securities are impaired when the fair value of an investment is less than its amortized cost. When an Available-for-Sale security is impaired, the Company first assesses whether or not: (i) it has the intent to sell the security (i.e., made a decision to sell) or (ii) it is more likely than not that the Company will be required to sell the security before its anticipated recovery. If either of these conditions exist, the Company recognizes an impairment by reducing the book value of the security for the difference between the investment’s amortized cost and its fair value with a corresponding charge to earnings. Subsequent increases in the fair value of Available-for-Sale securities that occur in periods after a write-down has occurred are recorded as unrealized gains in other comprehensive income (loss) (“OCI”), while subsequent decreases in fair value would continue to be recorded as reductions of book value with a charge to earnings.

For securities that do not meet the above criteria, the Company determines whether the decrease in fair value is due to a credit loss or due to other factors. The amount of impairment due to credit-related factors, if any, is recognized as an allowance for credit losses with a related charge to net realized investment gains (losses). The allowance for credit losses is limited to the amount by which the security’s amortized cost basis exceeds its fair value. The amount of the impairment related to other factors is recognized in OCI.

F-7

RiverSource Life Insurance Co. of New York

Factors the Company considers in determining whether declines in the fair value of fixed maturity securities are due to credit-related factors include: (i) the extent to which the market value is below amortized cost; (ii) fundamental analysis of the liquidity, business prospects and overall financial condition of the issuer; and (iii) market events that could impact credit ratings, economic and business climate, litigation and government actions, and similar external business factors.

If through subsequent evaluation there is a sustained increase in cash flows expected, both the allowance and related charge to earnings may be reversed to reflect the increase in expected principal and interest payments.

In order to determine the amount of the credit loss component for corporate debt securities, a best estimate of the present value of cash flows expected to be collected discounted at the security’s effective interest rate is compared to the amortized cost basis of the security. The significant inputs to cash flow projections consider potential debt restructuring terms, projected cash flows available to pay creditors and the Company’s position in the debtor’s overall capital structure. When assessing potential credit-related impairments for structured investments (e.g., residential mortgage backed securities, commercial mortgage backed securities and asset backed securities), the Company also considers credit-related factors such as overall deal structure and its position within the structure, quality of underlying collateral, delinquencies and defaults, loss severities, recoveries, prepayments and cumulative loss projections.

Management has elected to exclude accrued interest in its measurement of the allowance for credit losses for Available-for-Sale securities. Accrued interest on Available-for-Sale securities is recorded as earned in Accrued investment income. Available-for-Sale securities are generally placed on nonaccrual status when the accrued balance becomes 90 days past due or earlier based on management’s evaluation of the facts and circumstances of each security under review. All previously accrued interest is reversed through Net investment income.

Financing Receivables

Financing receivables are comprised of mortgage loans and policy loans.

Mortgage Loans

Mortgage loans are loans on commercial properties that are originated by the Company and are recorded at amortized cost less the allowance for loan losses.

Interest income is accrued as earned on the unpaid principal balances of the loans. Interest income recognized on mortgage loans is recorded in Net investment income.

Policy Loans

Policy loans do not exceed the cash surrender value at origination. As there is minimal risk of loss related to policy loans, there is no allowance for credit losses.

Interest income is accrued as earned on the unpaid principal balances of the loans. Interest income recognized on policy loans is recorded in Net investment income.

Allowance for Credit Losses

The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial assets to present the net amount expected to be collected over the asset’s expected life, considering past events, current conditions and reasonable and supportable forecasts of future economic conditions. Estimates of expected credit losses consider both historical charge-off and recovery experience as well as current economic conditions and management’s expectation of future charge-off and recovery levels. Expected losses related to risks other than credit risk are excluded from the allowance for credit losses. The allowance for credit losses is measured and recorded upon initial recognition of the loan, regardless of whether it is originated or purchased.

The allowance for credit losses for mortgage loans utilizes a probability of default and loss severity approach to estimate lifetime expected credit losses. Actual historical default and loss severity data is adjusted for current conditions and reasonable and supportable forecasts of future economic conditions to develop the probability of default and loss severity assumptions that are applied to the amortized cost basis of the loans over the expected life of each portfolio. The allowance for credit losses on mortgage loans is recorded through provisions charged to Net realized investment gains (losses) and is reduced/increased by net charge-offs/recoveries.

Management determines the adequacy of the allowance for credit losses based on the overall loan portfolio composition, recent and historical loss experience, and other pertinent factors, including when applicable, internal risk ratings, loan-to-value (“LTV”) ratios, and occupancy rates, along with reasonable and supportable forecasts of economic and market conditions. This evaluation is inherently subjective as it requires estimates, which may be susceptible to significant change. While the Company may attribute portions of the allowance to specific loan pools as part of the allowance estimation process, the entire allowance is available to absorb losses expected over the life of the loan portfolio.

F-8

RiverSource Life Insurance Co. of New York

Nonaccrual Loans

Mortgage loans are placed on nonaccrual status when either the collection of interest or principal has become 90 days past due or is otherwise considered doubtful of collection. When a loan is placed on nonaccrual status, unpaid accrued interest is reversed. Interest payments received on loans on nonaccrual status are generally applied to principal unless the remaining principal balance has been determined to be fully collectible. Management has elected to exclude accrued interest in its measurement of the allowance for credit losses for mortgage loans.

Loan Modifications

A loan is modified when the Company makes certain concessionary modifications to contractual terms such as principal forgiveness, interest rate reductions, other-than-insignificant payment delays, and/or term extensions in an attempt to make the loan more affordable to a borrower experiencing financial difficulties. Generally, performance prior to the modification or significant events that coincide with the modification are considered in assessing whether the borrower can meet the new terms which may result in the loan being returned to accrual status at the time of the modification or after a performance period. If the borrower’s ability to meet the revised payment schedule is not reasonably assured, the loan remains on nonaccrual status.

Charge-off and Foreclosure

Charge-offs are recorded when the Company concludes that all or a portion of the mortgage loan is uncollectible. Factors used by the Company to determine whether all amounts due on mortgage loans will be collected, include but are not limited to, the financial condition of the borrower, performance of the underlying properties, collateral and/or guarantees on the loan, and the borrower’s estimated future ability to pay based on property type and geographic location.

If it is determined that foreclosure on a mortgage loan is probable and the fair value is less than the current loan balance, expected credit losses are measured as the difference between the amortized cost basis of the asset and fair value less estimated costs to sell, if applicable. Upon foreclosure, the mortgage loan and related allowance are reversed, and the foreclosed property is recorded as real estate owned within Other assets.

Cash and Cash Equivalents

Cash equivalents include highly liquid investments with original or remaining maturities at the time of purchase of 90 days or less.

Reinsurance

The Company cedes insurance risk to other insurers under reinsurance agreements.

Reinsurance premiums paid and benefits received are accounted for consistently with the basis used in accounting for the policies from which risk is reinsured and consistently with the terms of the reinsurance contracts. Reinsurance premiums paid for traditional life, long term care (“LTC”) and DI insurance and life contingent payout annuities, net of the change in any prepaid reinsurance asset, are reported as a reduction of Premiums. Reinsurance recoveries are reported as components of Benefits, claims, losses and settlement expenses.

UL and VUL reinsurance premiums are reported as a reduction of Policy and contract charges. In addition, for UL and VUL insurance policies, the net cost of reinsurance ceded, which represents the discounted amount of the expected cash flows between the reinsurer and the Company, is classified as an asset and amortized based on estimated gross profits over the period the reinsurance policies are in-force. Changes in the net cost of reinsurance are reflected as a component of Policy and contract charges.

Insurance liabilities are reported before the effects of reinsurance. Policyholder account balances, future policy benefits and claims recoverable under reinsurance contracts are recorded within Reinsurance recoverables, net of the allowance for credit losses. The Company evaluates the financial condition of its reinsurers prior to entering into new reinsurance contracts and on a periodic basis during the contract term. The allowance for credit losses related to reinsurance recoverable is based on applying observable industry data including insurer ratings, default and loss severity data to the Company’s reinsurance recoverable balances. Management evaluates the results of the calculation and considers differences between the industry data and the Company’s data. Such differences include that the Company has no actual history of significant losses and that industry data may contain non-life insurers. This evaluation is inherently subjective as it requires estimates, which may be susceptible to significant change given the long-term nature of these receivables. The allowance for credit losses on reinsurance recoverable is recorded through provisions charged to Benefits, claims, losses and settlement expenses.

The Company also assumes life insurance risk from other insurers in limited circumstances. Reinsurance premiums received and benefits paid are accounted for consistently with the basis used in accounting for the policies from which risk is reinsured and consistently with the terms of the reinsurance contracts. Liabilities for assumed business are recorded within Policyholder account balances, future policy benefits and claims.

See Note 9 for additional information on reinsurance.

F-9

RiverSource Life Insurance Co. of New York

Derivative Instruments and Hedging Activities

Freestanding derivative instruments are recorded at fair value and are reflected in Other assets or Other liabilities. The Company’s policy is to not offset fair value amounts recognized for derivatives and collateral arrangements executed with the same counterparty under the same master netting arrangement. The accounting for changes in the fair value of a derivative instrument depends on its intended use and the resulting hedge designation, if any. The Company primarily uses derivatives as economic hedges that are not designated as accounting hedges or do not qualify for hedge accounting treatment.

Derivative instruments that are entered into for hedging purposes are designated as such at the time the Company enters into the contract. For all derivative instruments that are designated for hedging activities, the Company documents all of the hedging relationships between the hedge instruments and the hedged items at the inception of the relationships. Management also documents its risk management objectives and strategies for entering into the hedge transactions. The Company assesses, at inception and on a quarterly basis, whether derivatives designated as hedges are highly effective in offsetting the fair value or cash flows of hedged items. If it is determined that a derivative is no longer highly effective as a hedge, the Company will discontinue the application of hedge accounting.

For derivative instruments that do not qualify for hedge accounting or are not designated as accounting hedges, changes in fair value are recognized in current period earnings. Changes in fair value of derivatives are presented in the Statements of Income based on the nature and use of the instrument. Changes in fair value of derivatives used as economic hedges are presented in the Statements of Income with the corresponding change in the hedged asset or liability.

The equity component of IUL obligations is considered an embedded derivative. Additionally, certain annuities contain guaranteed minimum accumulation benefits (“GMAB”), guaranteed minimum withdrawal benefits (“GMWB”) and GMDB provisions. These provisions are accounted for as market risk benefits under ASU 2018-12.

See Note 13 for information regarding the Company’s fair value measurement of derivative instruments and Note 17 for the impact of derivatives on the Statements of Income.

Market Risk Benefits

Market risk benefits are contracts or contract features that both provide protection to the contractholder from other-than-nominal capital market risk and expose the Company to other-than-nominal capital market risk. Market risk benefits include certain contract features on variable annuity products that provide minimum guarantees to contractholders. Guarantees accounted for as market risk benefits include GMDB, guaranteed minimum income benefit (“GMIB”), GMWB and GMAB. If a contract contains multiple market risk benefits, those market risk benefits are bundled together as a single compound market risk benefit.

Market risk benefits are measured at fair value, at the individual contract level, using a non-option-based valuation approach or an option-based valuation approach dependent upon the fee structure of the contract. Changes in fair value are recognized in net income each period with the exception of the portion of the change in fair value due to a change in the instrument-specific credit risk, which is recognized in OCI.

Deferred Acquisition Costs

The Company incurs costs in connection with acquiring new and renewal insurance and annuity businesses. The portion of these costs which are incremental and direct to the acquisition of a new or renewal insurance policy or annuity contract are deferred. Significant costs capitalized include sales based compensation related to the acquisition of new and renewal insurance policies and annuity contracts, medical inspection costs for successful sales, and a portion of employee compensation and benefit costs based upon the amount of time spent on successful sales. Sales based compensation paid to Ameriprise Financial’s advisors and employees and third-party distributors is capitalized. Employee compensation and benefits costs which are capitalized relate primarily to sales efforts, underwriting and processing. All other costs which are not incremental direct costs of acquiring an insurance policy or annuity contract are expensed as incurred. The DAC associated with insurance policies or annuity contracts that are significantly modified or internally replaced with another contract are accounted for as write-offs. These transactions are anticipated in establishing amortization periods and other valuation assumptions.

The Company monitors other DAC amortization assumptions, such as persistency, mortality, morbidity, and variable annuity benefit utilization each quarter and, when assessed independently, each could impact the Company’s DAC balances. Unamortized DAC are reduced for actual experience in excess of expected experience.

The analysis of DAC balances and the corresponding amortization considers all relevant factors and assumptions described previously. Unless the Company’s management identifies a significant deviation over the course of the quarterly monitoring, management reviews and updates these DAC amortization assumptions annually in the third quarter of each year.

DAC are amortized on a constant-level basis for the grouped contracts over the expected contract term to approximate straight-line amortization. Contracts are grouped by contract type and issue year into cohorts consistent with the grouping used in estimating the associated liability for future policy benefits. DAC related to all long-duration product types (except for life contingent payout annuities) are grouped on a calendar-year annual basis for each legal entity. Further disaggregation is reported

F-10

RiverSource Life Insurance Co. of New York

for any contracts that include an additional liability for death or other insurance benefit. DAC related to life contingent payout annuities are grouped on a calendar-year annual basis for each legal entity for policies issued prior to 2021 and on a quarterly basis for each legal entity thereafter.

DAC related to annuity products (including variable deferred annuities, fixed deferred annuities, and life contingent payout annuities) are amortized based on initial premium. DAC related to life insurance products (including UL insurance, VUL insurance, IUL insurance, term life insurance, and whole life insurance) are amortized based on original specified amount (i.e., face amount). DAC related to DI insurance are amortized based on original monthly benefit.

The accounting contract term for annuity products (except for life contingent payout annuities) is the projected accumulation period. Life contingent payout annuities are amortized over the period which annuity payments are expected to be paid. The accounting contract term for life insurance products is the projected life of the contract. DI insurance is amortized over the projected life of the contract, including the claim paying period.

Deferred Sales Inducement Costs

Deferred sales inducements are contract features that are intended to attract new customers or to persuade existing customers to keep their current policy. Sales inducement costs consist of bonus interest credits and premium credits added to certain annuity contract and insurance policy values. These benefits are capitalized to the extent they are incremental to amounts that would be credited on similar contracts without the applicable feature. The amounts capitalized are amortized on a constant-level basis using the same methodology and assumptions used to amortize DAC on a constant-level basis. DSIC are recorded in Other assets and amortization of DSIC is recorded in Benefits, claims, losses and settlement expenses.

Separate Account Assets and Liabilities

Separate account assets represent funds held for the benefit of and Separate account liabilities represent the obligation to the variable annuity contractholders and variable life insurance policyholders who have a contractual right to receive the benefits of their contract or policy and bear the related investment risk. Gains and losses on separate account assets accrue directly to the contractholder or policyholder and are not reported in the Company’s Statements of Income. Separate account assets are recorded at fair value and Separate account liabilities are equal to the assets recognized.

Policyholder Account Balances, Future Policy Benefits and Claims

The Company establishes reserves to cover the benefits associated with non-traditional and traditional long-duration products. Non-traditional long-duration products include variable annuity contracts, fixed annuity contracts and UL and VUL policies. Traditional long-duration products include term life, whole life, DI, and LTC insurance products and life contingent payout annuity products.

Non-Traditional Long-Duration Products

The liabilities for non-traditional long-duration products include fixed account values on variable and fixed annuities and UL and VUL policies, non-life contingent payout annuities, liabilities for guaranteed benefits associated with variable annuities and embedded derivatives for IUL products.

Liabilities for fixed account values on variable and fixed deferred annuities and UL and VUL policies are equal to accumulation values, which are the cumulative gross deposits and credited interest less withdrawals and various charges. The liability for non-life contingent payout annuities is recognized as the present value of future payments using the effective yield at inception of the contract.

A portion of the Company’s UL and VUL policies have product features that result in profits followed by losses from the insurance component of the contract. These profits followed by losses can be generated by the cost structure of the product or secondary guarantees in the contract. The secondary guarantee ensures that, subject to specified conditions, the policy will not terminate and will continue to provide a death benefit even if there is insufficient policy value to cover the monthly deductions and charges. The liability for these future losses is determined at the reporting date by estimating the death benefits in excess of account value and recognizing the excess over the estimated life based on expected assessments (e.g., cost of insurance charges, contractual administrative charges, similar fees and investment margin). See Note 10 for information regarding the liability for contracts with secondary guarantees. Liabilities for IUL products are equal to the accumulation of host contract values, guaranteed benefits, and the fair value of embedded derivatives.

See Note 12 for information regarding variable annuity guarantees.

Embedded Derivatives

The fair value of embedded derivatives related to IUL fluctuates based on equity markets and interest rates and the estimate of the Company’s nonperformance risk and is recorded in Policyholder account balances, future policy benefits and claims. See Note 13 for information regarding the fair value measurement of embedded derivatives.

F-11

RiverSource Life Insurance Co. of New York

Traditional Long-Duration Products

The liabilities for traditional long-duration products include cash flows related to unpaid amounts on reported claims, estimates of benefits payable on claims incurred but not yet reported and estimates of benefits that will become payable on term life, whole life, DI, LTC, and life contingent payout annuity policies as claims are incurred in the future. The claim liability (also referred to as disabled life reserve) is presented together as one liability for future policy benefits.

A liability for future policy benefits, which is the present value of estimated future policy benefits to be paid to or on behalf of policyholders and certain related expenses less the present value of estimated future net premiums to be collected from policyholders, is accrued as premium revenue is recognized. Expected insurance benefits are accrued over the life of the contract in proportion to premium revenue recognized (referred to as the net premium approach). The net premium ratio reflects cash flows from contract inception to contract termination (i.e., through the claim paying period) and cannot exceed 100%.

Assumptions utilized in the net premium approach, including mortality, morbidity, and terminations, are reviewed as part of experience studies at least annually or more frequently if suggested by evidence. Expense assumptions and actual expenses are updated within the net premium calculation consistent with other policyholder assumptions.

The updated cash flows used in the calculation are discounted using a forward rate curve. The discount rate represents an upper-medium-grade (i.e., low credit risk) fixed-income instrument yield (i.e., an A rating) that reflects the duration characteristics of the liability. Discount rates are locked in annually, at the end of each year for all products, except life contingent payout annuities, and calculated as the monthly average discount rate curves for the year. For life contingent payout annuities, the discount rates are locked in quarterly at the end of each quarter based on the average of the three months for the quarter.

The liability for future policy benefits will be updated for actual experience at least on an annual basis and concurrent with changes to cash flow assumptions. When net premiums are updated for cash flow changes, the estimated cash flows over the entire life of a group of contracts are updated using historical experience and updated future cash flow assumptions.

The revised net premiums are used to calculate an updated liability for future policy benefits as of the beginning of the reporting period, discounted at the original locked in rate (i.e., contract issuance rate). The updated liability for future policy benefits as of the beginning of the reporting period is then compared with the carrying amount of the liability as of that date prior to updating cash flow assumptions to determine the current period remeasurement gain or loss reflected in current period earnings. The revised net premiums are then applied as of the beginning of the quarter to calculate the benefit expense for the current reporting period.

The difference between the updated carrying amount of the liability for future policy benefits measured using the current discount rate assumption and the original discount rate assumption is recognized in OCI. The interest accretion rate remains the original discount rate used at contract issue date.

If the updating of cash flow assumptions results in the present value of future benefits and expenses exceeding the present value of future gross premiums, a charge to net income is recorded for the current reporting period such that net premiums are set equal to gross premiums. In subsequent periods, the liability for future policy benefits is accrued with net premiums set equal to gross premiums.

Contracts (except for life contingent payout annuities sold subsequent to December 31, 2020) are grouped into cohorts by contract type and issue year, as well as by legal entity and reportable segment. Life contingent payout annuities sold in periods beginning in 2021 are grouped into quarterly cohorts.

See Note 10 for information regarding the liabilities for traditional long-duration products.

Deferred Profit Liability

For limited-payment products, gross premiums received in excess of net premiums are deferred at initial recognition as a deferred profit liability (“DPL”). Gross premiums are measured using assumptions consistent with those used in the measurement of the liability for future policy benefits, including discount rate, mortality, lapses and expenses.

The DPL is amortized and recognized as premium revenue in proportion to expected future benefit payments from annuity contracts. Interest is accreted on the balance of the DPL using the discount rate determined at contract issuance. The Company reviews and updates its estimate of cash flows from the DPL at the same time as the estimates of cash flows for the liability for future policy benefits. When cash flows are updated, the updated estimates are used to recalculate the DPL at contract issuance. The recalculated DPL as of the beginning of the current reporting period is compared to the carrying amount of the DPL as of the beginning of the current reporting period, and any difference is recognized as either a charge or credit to premium revenue.

DPL is recorded in Policyholder account balances, future policy benefits and claims and included as a reconciling item within Note 10.

Unearned Revenue Liability

The Company’s UL and VUL policies require payment of fees or other policyholder assessments in advance for services to be provided in future periods. These charges are deferred as unearned revenue and amortized consistent with DAC amortization

F-12

RiverSource Life Insurance Co. of New York

factors. The unearned revenue liability is recorded in Other liabilities and the amortization is recorded in Policy and contract charges.

Income Taxes

The Company qualifies as a life insurance company for federal income tax purposes. As such, the Company is subject to the Internal Revenue Code provisions applicable to life insurance companies.

The Company’s taxable income is included in the consolidated federal income tax return of Ameriprise Financial. The Company provides for income taxes on a separate return basis, except that, under an agreement between Ameriprise Financial and the Company, tax benefits are recognized for losses to the extent they can be used in the consolidated return. It is the policy of Ameriprise Financial that it will reimburse its subsidiaries for any tax benefits recorded. The controlled group for which the Company is a member is an applicable corporation with regard to the corporate alternative minimum tax (“CAMT”) and is therefore required to compute the CAMT. In accordance with the tax sharing agreement, Ameriprise Financial will be liable for any CAMT liability and expense.

The Company’s provision for income taxes represents the net amount of income taxes that the Company expects to pay or to receive from various taxing jurisdictions in connection with its operations. The Company provides for income taxes based on amounts that the Company believes it will ultimately owe taking into account the recognition and measurement for uncertain tax positions. Inherent in the provision for income taxes are estimates and judgments regarding the tax treatment of certain items.

In connection with the provision for income taxes, the financial statements reflect certain amounts related to deferred tax assets and liabilities, which result from temporary differences between the assets and liabilities measured for financial statement purposes versus the assets and liabilities measured for tax return purposes.

The Company is required to establish a valuation allowance for any portion of its deferred tax assets that management believes will not be realized. Significant judgment is required in determining if a valuation allowance should be established and the amount of such allowance if required. Factors used in making this determination include estimates relating to the performance of the business. Consideration is given to, among other things in making this determination: (i) future taxable income exclusive of reversing temporary differences and carryforwards; (ii) future reversals of existing taxable temporary differences; (iii) taxable income in prior carryback years; and (iv) tax planning strategies. Management may need to identify and implement appropriate planning strategies to ensure its ability to realize deferred tax assets and reduce the likelihood of the establishment of a valuation allowance with respect to such assets. See Note 19 for additional information on the Company’s valuation allowance.

Changes in tax rates and tax law are accounted for in the period of enactment. Deferred tax assets and liabilities are adjusted for the effect of a change in tax laws or rates and the effect is included in net income.

Revenue Recognition

Premiums on traditional life, DI and LTC insurance products and life contingent payout annuities are net of reinsurance ceded and are recognized as revenue when due.

Interest income is accrued as earned using the effective interest method, which makes an adjustment of the yield for security premiums and discounts on all performing fixed maturity securities classified as Available-for-Sale so that the related security or loan recognizes a constant rate of return on the outstanding balance throughout its term. When actual prepayments differ significantly from originally anticipated prepayments, the retrospective effective yield is recalculated to reflect actual payments to date and updated future payment assumptions and a catch-up adjustment is recorded in the current period. In addition, the new effective yield, which reflects anticipated future payments, is used prospectively.

Mortality and expense risk fees are based on a percentage of the fair value of assets held in the Company’s separate accounts and recognized when assessed. Variable annuity guaranteed benefit rider charges, cost of insurance charges on UL and VUL insurance and contract charges (net of reinsurance premiums and cost of reinsurance for UL insurance products) and surrender charges on annuities and UL and VUL insurance are recognized as revenue when assessed.

Realized gains and losses on the sale of securities, other than equity method investments, are recognized using the specific identification method, on a trade date basis.

Fees received under marketing support and distribution services arrangements are recognized as revenue when earned.

See Note 4 for further discussion of accounting policies on revenue from contracts with customers.

3. RECENT ACCOUNTING PRONOUNCEMENTS

Adoption of New Accounting Standards

Financial Instruments — Credit Losses — Troubled Debt Restructurings and Vintage Disclosures

In March 2022, the Financial Accounting Standards Board (“FASB”) proposed amendments to ASU 2016-13, Financial Instruments — Credit Losses: Measurement of Credit Losses on Financial Instruments (“Topic 326”). The update removes the recognition and measurement guidance for Troubled Debt Restructurings (“TDRs”) by creditors in Subtopic 310-40,

F-13

RiverSource Life Insurance Co. of New York

Receivables — Troubled Debt Restructurings by Creditors, and modifies the disclosure requirements for certain loan refinancing and restructuring by creditors when a borrower is experiencing financial difficulty. Rather than applying the recognition and measurement for TDRs, an entity must apply the loan refinancing and restructuring guidance to determine whether a modification results in a new loan or a continuation of an existing loan. The update also requires entities to disclose current-period gross write-offs by year of origination for financing receivables and net investments in leases within the scope of Subtopic 326-20, Financial Instruments — Credit Losses — Measured at Amortized Cost. The amendments are to be applied prospectively, but entities may apply a modified retrospective transition for changes to the recognition and measurement of TDRs. For entities that have adopted Topic 326, the amendments are effective for interim and annual periods beginning after December 15, 2022. The Company adopted the standard on January 1, 2023. The adoption of this update did not have an impact on the Company’s financial condition and results of operations and modifications to disclosures are immaterial in the current period.

Financial Services — Insurance — Targeted Improvements to the Accounting for Long-Duration Contracts

In August 2018, the FASB updated the accounting standard related to long-duration insurance contracts (ASU 2018-12). The guidance changes elements of the measurement models and disclosure requirements for an insurer’s long-duration insurance contract benefits and acquisition costs by expanding the use of fair value accounting to certain contract benefits, requiring updates, if any, and at least annually, to assumptions used to measure liabilities for future policy benefits, changing the amortization pattern of deferred acquisition costs to a constant-level basis and removing certain shadow adjustments previously recorded in AOCI. Adoption of the accounting standard did not impact overall cash flows or regulatory capital requirements.

When the Company adopted the standard effective January 1, 2023 with a transition date of January 1, 2021 (the “transition date”), opening equity was adjusted for the adoption impacts to retained earnings and AOCI and prior periods presented (i.e. 2021 and 2022) were restated. The adoption impact as of January 1, 2021 was a reduction in total equity of $76 million, of which $23 million and $53 million were reflected in retained earnings and AOCI, respectively.

The following table presents the effects of the adoption of the above new accounting standard to the Company’s previously reported Balance Sheets:


(in thousands)	As Filed December 31, 2022			Adjustment			Post-adoption December 31, 2022			As Filed December 31, 2021		Adjustment			Post-adoption December 31, 2021

Assets
Market risk benefits	$	—		$	64,498		$	64,498		$	—	$	36,740		$	36,740
Reinsurance recoverables (allowance for credit losses: 2022, $3,500; 2021, $5,400)		189,465			6,082			195,547			184,971		57,016			241,987
Deferred acquisition costs		214,324			(40,286	)		174,038			175,258		4,854			180,112
Other assets		198,981			(4,072	)		194,909			406,002		9,404			415,406
Total assets	$	6,798,860		$	26,222		$	6,825,082		$	8,644,453	$	108,014		$	8,752,467

Liabilities and Shareholder’s Equity
Liabilities:
Policyholder account balances, future policy benefits and claims	$	1,997,633		$	(47,637	)	$	1,949,996		$	2,106,471	$	(2,928	)	$	2,103,543
Market risk benefits		—			68,635			68,635			—		129,715			129,715
Other liabilities		182,723			(2,092	)		180,631			526,623		14,101			540,724
Total liabilities		6,411,246			18,906			6,430,152			8,065,355		140,888			8,206,243

Shareholder’s Equity:
Retained earnings		386,646			21,918			408,564			420,377		6,768			427,145
Accumulated other comprehensive income (loss), net of tax		(107,958	)		(14,602	)		(122,560	)		49,795		(39,642	)		10,153
Total shareholder’s equity		387,614			7,316			394,930			579,098		(32,874	)		546,224
Total liabilities and shareholder’s equity	$	6,798,860		$	26,222		$	6,825,082		$	8,644,453	$	108,014		$	8,752,467

F-14

RiverSource Life Insurance Co. of New York

The following table presents the effects of the adoption of the above new accounting standard to the Company’s previously reported Statements of Income:


	Years Ended December 31,
(in thousands)	As Filed 2022		Adjustment			Post-adoption 2022		As Filed 2021		Adjustment			Post-adoption 2021
Revenues
Policy and contract charges	$	125,459	$	(163	)	$	125,296	$	139,659	$	(1,523	)	$	138,136
Total revenues		234,526		(163	)		234,363		259,384		(1,523	)		257,861
Benefits and Expenses
Benefits, claims, losses and settlement expenses		107,180		(69,186	)		37,994		84,589		(42,108	)		42,481
Remeasurment (gains) losses of future policy benefit reserves		—		2,225			2,225		—		55			55
Change in fair value of market risk benefits		—		40,393			40,393		—		(8,080	)		(8,080	)
Amortization of deferred acquisition costs		8,919		6,610			15,529		6,296		9,678			15,974
Other insurance and operating expenses		34,217		618			34,835		35,838		801			36,639
Total benefits and expenses		201,904		(19,340	)		182,564		173,888		(39,654	)		134,234
Pretax income (loss)		32,622		19,177			51,799		85,496		38,131			123,627
Income tax provision (benefit)		3,353		4,027			7,380		15,392		8,007			23,399
Net income	$	29,269	$	15,150		$	44,419	$	70,104	$	30,124		$	100,228

The adoption of the standard did not affect the previously reported totals for net cash flows provided by (used in) operating, investing, or financing activities.

Future Adoption of New Accounting Standards

Segment Reporting — Improvements to Reportable Segment Disclosures

In November 2023, the FASB issued ASU 2023-07, Improvements to Reportable Segment Disclosures, updating reportable segment disclosure requirements in accordance with Topic 280, Segment Reporting (“Topic 280”), primarily through enhanced disclosures about significant segment expenses. In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss and contain other disclosure requirements. The amendments also expand Topic 280 disclosures to public entities with one reportable segment. The amendments are effective for annual periods beginning after December 15, 2023, and interim periods beginning after December 15, 2024. Early adoption is permitted. The Company is assessing changes to the segment related disclosures resulting from the standard. The adoption of the standard will not have an impact on the Company’s financial condition and results of operations as the standard is disclosure-related only.

Income Taxes — Improvements to Income Tax Disclosures

In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures, updating the accounting standards related to income tax disclosures, primarily focused on the disaggregation of income taxes paid and the rate reconciliation table. The standard is to be applied prospectively with an option for retrospective application and is effective for annual periods beginning after December 15, 2024, with early adoption permitted. The Company is assessing changes to the income tax related disclosures resulting from the standard. The adoption of the standard will not have an impact on the Company’s financial condition and results of operations as the standard is disclosure-related only.

F-15

RiverSource Life Insurance Co. of New York

4. REVENUE FROM CONTRACTS WITH CUSTOMERS

The following table presents disaggregated revenue from contracts with customers and a reconciliation to total revenues reported on the Statements of Income:


	Years Ended December 31,
(in thousands)	2023		2022		2021
Policy and contract charges
Affiliated (from Columbia Management Investment Distributors, Inc.)	$	9,193	$	9,762	$	11,402
Unaffiliated		850		829		936
Total		10,043		10,591		12,338
Other revenues
Administrative fees
Affiliated (from Columbia Management Investment Services, Corp.)		2,317		2,474		2,908
Unaffiliated		1,029		1,019		1,127
		3,346		3,493		4,035
Other fees
Affiliated (from Columbia Management Investment Advisers, LLC (“CMIA”) and Columbia Wanger Asset Management, LLC)		18,482		19,845		22,969
Unaffiliated		230		232		282
		18,712		20,077		23,251
Total		22,058		23,570		27,286
Total revenue from contracts with customers		32,101		34,161		39,624
Revenue from other sources⁽¹⁾		219,936		200,202		218,237
Total revenues	$	252,037	$	234,363	$	257,861

⁽¹⁾	Amounts primarily consist of revenue associated with insurance and annuity products and investment income from financial instruments.

The following discussion describes the nature, timing, and uncertainty of revenues and cash flows arising from the Company’s contracts with customers.

Policy and Contract Charges

The Company earns revenue for providing distribution-related services to affiliated and unaffiliated mutual funds that are available as underlying investments in its variable annuity and variable life insurance products. The performance obligation is satisfied at the time the mutual fund is distributed. Revenue is recognized over the time the mutual fund is held in the variable product and is generally earned based on a fixed rate applied, as a percentage, to the net asset value of the fund. The revenue is not recognized at the time of sale because it is variably constrained due to factors outside the Company’s control, including market volatility and how long the fund(s) remain in the insurance policy or annuity contract. The revenue will not be recognized until it is probable that a significant reversal will not occur. These fees are accrued and collected on a monthly basis.

Other Revenues

Administrative Fees

The Company earns revenue for providing customer support, contract servicing and administrative services for affiliated and unaffiliated mutual funds that are available as underlying instruments in its variable annuity and variable life insurance products. The transfer agent and administration revenue is earned daily based on a fixed rate applied, as a percentage, to assets under management. These performance obligations are considered a series of distinct services that are substantially the same and are satisfied each day over the contract term. These fees are accrued and collected on a monthly basis.

Other Fees

The Company earns revenue for providing affiliated and unaffiliated partners an opportunity to educate the financial advisors of its affiliate, AFS, that sell the Company’s products as well as product and marketing personnel to support the offer, sale and servicing of funds within the Company’s variable annuity and variable life insurance products. These payments allow the parties to train and support the advisors, explain the features of their products, and distribute marketing and educational materials. The affiliated revenue is earned based on a rate, updated at least annually, which is applied, as a percentage, to the market value of assets invested. The unaffiliated revenue is earned based on a fixed rate applied, as a percentage, to the market value of assets invested. These performance obligations are considered a series of distinct services that are substantially the same and are satisfied each day over the contract term. These fees are accrued and collected on a monthly basis.

Receivables

Receivables for revenue from contracts with customers are recognized when the performance obligation is satisfied and the Company has an unconditional right to the revenue. Receivables related to revenues from contracts with customers were $2.9 million as of both December 31, 2023 and 2022.

F-16

RiverSource Life Insurance Co. of New York

5. VARIABLE INTEREST ENTITIES

The Company invests in structured investments which are considered variable interest entities (“VIEs”) for which it is not the sponsor. These structured investments typically invest in fixed income instruments and are managed by third parties and include asset backed securities and commercial and residential mortgage backed securities. The Company classifies these investments as Available-for-Sale securities. The Company has determined that it is not the primary beneficiary of these structures due to the size of the Company’s investment in the entities and position in the capital structure of these entities. The Company’s maximum exposure to loss as a result of its investment in these structured investments is limited to its amortized cost. The Company has no obligation to provide financial or other support to the structured investments beyond its investment nor has the Company provided any support to the structured investments. See Note 6 for additional information on these structured investments.

6. INVESTMENTS

Available-for-Sale securities distributed by type were as follows:


	December 31, 2023
Description of Securities (in thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Allowance for Credit Losses			Fair Value
Fixed maturities:
Corporate debt securities	$	951,360	$	25,060	$	(54,874	)	$	(365	)	$	921,181
Residential mortgage backed securities		290,104		187		(37,468	)		—			252,823
Commercial mortgage backed securities		322,845		—		(33,099	)		—			289,746
State and municipal obligations		83,146		7,417		(452	)		—			90,111
Asset backed securities		31,919		467		(1,648	)		—			30,738
Foreign government bonds and obligations		638		84		—			—			722
U.S. government and agency obligations		220		—		—			—			220
Total	$	1,680,232	$	33,215	$	(127,541	)	$	(365	)	$	1,585,541


	December 31, 2022
Description of Securities (in thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Allowance for Credit Losses			Fair Value
Fixed maturities:
Corporate debt securities	$	905,629	$	13,188	$	(85,717	)	$	(572	)	$	832,528
Residential mortgage backed securities		310,338		27		(41,976	)		—			268,389
Commercial mortgage backed securities		340,684		—		(39,053	)		—			301,631
State and municipal obligations		86,002		6,539		(781	)		—			91,760
Asset backed securities		34,959		1,033		(2,552	)		—			33,440
Foreign government bonds and obligations		747		68		(35	)		—			780
U.S. government and agency obligations		216		—		(1	)		—			215
Total	$	1,678,575	$	20,855	$	(170,115	)	$	(572	)	$	1,528,743

As of December 31, 2023 and 2022, accrued interest of $14.9 million and $14.2 million, respectively, is excluded from the amortized cost basis of Available-for-Sale securities in the tables above and is recorded in Accrued investment income.

As of December 31, 2023 and 2022, fixed maturity securities comprised approximately 89% and 88%, respectively, of the Company’s total investments. Rating agency designations are based on the availability of ratings from Nationally Recognized Statistical Rating Organizations (“NRSROs”), including Moody’s Investors Service (“Moody’s”), Standard & Poor’s Ratings Services (“S&P”) and Fitch Ratings Ltd. (“Fitch”). The Company uses the median of available ratings from Moody’s, S&P and Fitch, or if fewer than three ratings are available, the lower rating is used. When ratings from Moody’s, S&P and Fitch are unavailable, the Company may utilize ratings from other NRSROs or rate the securities internally. As of December 31, 2023 and 2022, $15.8 million and $21.9 million, respectively, of securities were internally rated by CMIA, an affiliate of the Company, using criteria similar to those used by NRSROs.

F-17

RiverSource Life Insurance Co. of New York

A summary of fixed maturity securities by rating was as follows:


	December 31, 2023							December 31, 2022
Ratings (in thousands, except percentages)	Amortized Cost		Fair Value		Percent of Total Fair Value			Amortized Cost		Fair Value		Percent of Total Fair Value
AAA	$	355,286	$	319,280		20	%	$	681,243	$	598,313		39	%
AA		344,046		315,804		20			62,194		68,657		5
A		175,912		179,826		11			128,524		128,819		8
BBB		762,945		731,081		46			749,531		681,552		45
Below investment grade		42,043		39,550		3			57,083		51,402		3
Total fixed maturities	$	1,680,232	$	1,585,541		100	%	$	1,678,575	$	1,528,743		100	%

As of December 31, 2023, approximately 75% of securities rated AA were GNMA, FNMA and FHLMC mortgage backed securities. These issuers were downgraded in the third quarter of 2023 from AAA to AA due to the downgrade of the U.S. Government long-term credit rating. As of December 31, 2022, approximately 42% of securities rated AAA were GNMA, FNMA and FHLMC mortgage backed securities. No holdings of any issuer were greater than 10% of the Company’s total shareholder’s equity as of both December 31, 2023 and 2022.

The following tables summarize the fair value and gross unrealized losses on Available-for-Sale securities, aggregated by major investment type and the length of time that individual securities have been in a continuous unrealized loss position for which no allowance for credit losses has been recorded:


	December 31, 2023
	Less than 12 months							12 months or more							Total
Description of Securities (in thousands, except number of securities)	Number of Securities		Fair Value		Unrealized Losses			Number of Securities		Fair Value		Unrealized Losses			Number of Securities		Fair Value		Unrealized Losses
Corporate debt securities		17	$	75,331	$	(1,862	)		176	$	518,163	$	(53,012	)		193	$	593,494	$	(54,874	)
Residential mortgage backed securities		5		3,800		(48	)		57		242,301		(37,420	)		62		246,101		(37,468	)
Commercial mortgage backed securities		1		7,423		(216	)		97		282,323		(32,883	)		98		289,746		(33,099	)
State and municipal obligations		3		2,700		(113	)		10		6,501		(339	)		13		9,201		(452	)
Asset backed securities		—		—		—			15		22,384		(1,648	)		15		22,384		(1,648	)
U.S. government and agency obligations		1		220		—			—		—		—			1		220		—
Total		27	$	89,474	$	(2,239	)		355	$	1,071,672	$	(125,302	)		382	$	1,161,146	$	(127,541	)


	December 31, 2022
	Less than 12 months							12 months or more							Total
Description of Securities (in thousands, except number of securities)	Number of Securities		Fair Value		Unrealized Losses			Number of Securities		Fair Value		Unrealized Losses			Number of Securities		Fair Value		Unrealized Losses
Corporate debt securities		190	$	533,591	$	(39,382	)		49	$	169,667	$	(46,335	)		239	$	703,258	$	(85,717	)
Residential mortgage backed securities		64		115,585		(9,029	)		6		151,248		(32,947	)		70		266,833		(41,976	)
Commercial mortgage backed securities		94		245,420		(27,630	)		10		56,211		(11,423	)		104		301,631		(39,053	)
State and municipal obligations		14		8,637		(738	)		1		207		(43	)		15		8,844		(781	)
Asset backed securities		15		26,559		(2,552	)		—		—		—			15		26,559		(2,552	)
U.S. government and agency obligations		1		215		(1	)		—		—		—			1		215		(1	)
Foreign government bonds and obligations		—		—		—			1		71		(35	)		1		71		(35	)
Total		378	$	930,007	$	(79,332	)		67	$	377,404	$	(90,783	)		445	$	1,307,411	$	(170,115	)

As part of the Company’s ongoing monitoring process, management determined that the decrease in gross unrealized losses on its Available-for-Sale securities for which an allowance for credit losses has not been recognized during the year ended December 31, 2023 is primarily attributable to the impact of lower interest rates and tighter credit spreads. The Company did not recognize these unrealized losses in earnings because it was determined that such losses were due to non-credit factors. The Company does not intend to sell these securities and does not believe that it is more likely than not that the Company will be required to sell these securities before the anticipated recovery of the remaining amortized cost basis. As of December 31, 2023 and 2022, approximately 91% and 89%, respectively, of the total of Available-for-Sale securities with gross unrealized losses were considered investment grade.

F-18

RiverSource Life Insurance Co. of New York

The following table presents a rollforward of the allowance for credit losses on Available-for-Sale securities:


(in thousands)	Corporate Debt Securities
Balance at January 1, 2021	$	739
Additional increases (decreases) on securities that had an allowance recorded in a previous period		(104	)
Charge-offs		(635	)
Balance at December 31, 2021		—
Additions for which credit losses were not previously recorded		572
Balance at December 31, 2022		572
Additions for which credit losses were not previously recorded		365
Reductions for securities sold during the period (realized)		(458	)
Additional increases (decreases) on securities that had an allowance recorded in a previous period		(114	)
Balance at December 31, 2023	$	365

Net realized gains and losses on Available-for-Sale securities, determined using the specific identification method, recognized in Net realized investment gains (losses) were as follows:


	Years Ended December 31,
(in thousands)	2023			2022			2021
Gross realized investment gains	$	93		$	1,316		$	11,923
Gross realized investment losses		(524	)		(3,234	)		(9	)
Credit reversals (losses)		207			(572	)		104
Other impairments		—			(856	)		(1,641	)
Total	$	(224	)	$	(3,346	)	$	10,377

For the year ended December 31, 2023, net credit reversals primarily related to the reversal of a previously recorded allowance for credit losses due to the sale of a corporate debt security in the communications industry partially offset by recording an allowance for credit losses of another corporate debt security in the communications industry. For the year ended December 31, 2022, credit losses primarily related to recording an allowance for credit losses on a corporate debt security in the communications industry. For the year ended December 31, 2021, net credit reversals primarily related to decreases in an allowance for credit losses. Other impairments for the years ended December 31, 2022 and 2021 related to Available-for-Sale securities which the Company intended to sell.

See Note 18 for a rollforward of net unrealized investment gains (losses) included in AOCI.

Available-for-Sale securities by contractual maturity as of December 31, 2023 were as follows:


(in thousands)	Amortized Cost		Fair Value
Due within one year	$	34,289	$	34,025
Due after one year through five years		174,445		169,312
Due after five years through 10 years		185,592		170,901
Due after 10 years		641,038		637,996
		1,035,364		1,012,234
Residential mortgage backed securities		290,104		252,823
Commercial mortgage backed securities		322,845		289,746
Asset backed securities		31,919		30,738
Total	$	1,680,232	$	1,585,541

Actual maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations. Residential mortgage backed securities, commercial mortgage backed securities and asset backed securities are not due at a single maturity date. As such, these securities were not included in the maturities distribution.

F-19

RiverSource Life Insurance Co. of New York

The following is a summary of Net investment income:


	Years Ended December 31,
(in thousands)	2023		2022		2021
Fixed maturities	$	66,737	$	60,796	$	57,644
Mortgage loans		6,080		6,419		7,223
Other investments		13,384		6,926		2,411
		86,201		74,141		67,278
Less: investment expenses		1,616		1,932		1,909
Total	$	84,585	$	72,209	$	65,369

7. FINANCING RECEIVABLES

Financing receivables are comprised of mortgage loans and policy loans. See Note 2 for information regarding the Company’s accounting policies related to financing receivables and the allowance for credit losses.

Allowance for Credit Losses

The following table presents a rollforward of the allowance for credit losses:


(in thousands)	Mortgage Loans
Balance at January 1, 2021	$	2,075
Provisions		(1,216	)
Balance at December 31, 2021		859
Provisions		106
Balance at December 31, 2022		965
Provisions		(411	)
Balance at December 31, 2023	$	554

As of December 31, 2023 and 2022, accrued interest on mortgage loans was $474 thousand and $516 thousand, respectively, and is recorded in Accrued investment income and excluded from the amortized cost basis of mortgage loans.

Credit Quality Information

There were no nonperforming loans as of both December 31, 2023 and 2022. All loans were considered to be performing.

Mortgage Loans

The Company reviews the credit worthiness of the borrower and the performance of the underlying properties in order to determine the risk of loss on mortgage loans. Loan-to-value ratio is the primary credit quality indicator included in this review.

Based on this review, the mortgage loans are assigned an internal risk rating, which management updates when credit risk changes. There were no mortgage loans which management has assigned its highest risk rating as of both December 31, 2023 and 2022. Loans with the highest risk rating represent distressed loans which the Company has identified as impaired or expects to become delinquent or enter into foreclosure within the next six months. There were no mortgage loans past due as of both December 31, 2023 and 2022.

The tables below present the amortized cost basis of mortgage loans by year of origination and loan-to-value ratio:


	December 31, 2023
(in thousands)	2023		2022		2021		2020		2019		Prior		Total
Loan-to-Value Ratio
>100%	$	—	$	—	$	—	$	—	$	—	$	—	$	—
80% – 100%		—		—		—		1,988		—		2,118		4,106
60% – 80%		—		5,810		—		3,671		2,481		7,027		18,989
40% – 60%		—		2,350		2,433		6,546		5,466		30,058		46,853
<40%		1,488		—		2,981		8,651		10,287		52,109		75,516
Total	$	1,488	$	8,160	$	5,414	$	20,856	$	18,234	$	91,312	$	145,464

F-20

RiverSource Life Insurance Co. of New York


	December 31, 2022
(in thousands)	2022		2021		2020		2019		2018		Prior		Total
Loan-to-Value Ratio
>100%	$	—	$	—	$	2,003	$	—	$	—	$	1,082	$	3,085
80% – 100%		—		2,480		1,751		—		2,191		6,369		12,791
60% – 80%		7,205		1,741		5,950		6,430		1,691		2,739		25,756
40% – 60%		1,142		1,337		2,907		5,195		10,993		21,202		42,776
<40%		—		—		8,970		7,280		8,903		48,472		73,625
Total	$	8,347	$	5,558	$	21,581	$	18,905	$	23,778	$	79,864	$	158,033

Loan-to-value ratio is based on income and expense data provided by borrowers at least annually and long-term capitalization rate assumptions based on property type. For the year ended December 31, 2023, the Company did not have any write-offs of mortgage loans.

In addition, the Company reviews the concentrations of credit risk by region and property type. Concentrations of credit risk of mortgage loans by U.S. region were as follows:


	Loans				Percentage
	December 31,				December 31,
(in thousands)	2023		2022		2023			2022
Pacific	$	44,912	$	47,107		31	%		30	%
South Atlantic		25,135		30,528		17			19
Mountain		20,907		21,716		14			14
Middle Atlantic		17,055		16,994		12			11
East North Central		12,125		13,993		8			9
West North Central		10,224		11,651		7			7
West South Central		6,675		7,103		5			5
East South Central		4,904		5,274		3			3
New England		3,527		3,667		3			2
Total	$	145,464	$	158,033		100	%		100	%

Concentrations of credit risk of mortgage loans by property type were as follows:


	Loans				Percentage
	December 31,				December 31,
(in thousands)	2023		2022		2023			2022
Apartments	$	45,692	$	48,592		32	%		31	%
Retail		39,748		45,513		27			29
Industrial		27,264		26,501		19			17
Office		17,849		18,953		12			12
Mixed use		5,882		7,444		4			4
Other		9,029		11,030		6			7
Total	$	145,464	$	158,033		100	%		100	%

Policy Loans

Policy loans do not exceed the cash surrender value at origination. As there is minimal risk of loss related to policy loans, there is no allowance for credit losses.

Modifications with Borrowers Experiencing Financial Difficulty

There were no modifications of financing receivables with borrowers experiencing financial difficulty by the Company during the year ended December 31, 2023.

F-21

RiverSource Life Insurance Co. of New York

8. DEFERRED ACQUISITION COSTS AND DEFERRED SALES INDUCEMENT COSTS

The following tables summarize the balances of and changes in DAC, including the January 1, 2021 adoption of ASU 2018-12.


(in thousands)	Variable Annuities			Fixed Annuities			Universal Life Insurance			Variable Universal Life Insurance			Indexed Universal Life Insurance
Pre-adoption balance at December 31, 2020	$	112,335		$	2,991		$	5,204		$	24,103		$	10,521
Effect of shadow reserve adjustments		2,903			1,551			1,934			3,003			9,774
Post-adoption balance at January 1, 2021		115,238			4,542			7,138			27,106			20,295
Capitalization of acquisition costs		10,349			—			154			2,648			783
Amortization		(10,306	)		(394	)		(529	)		(2,565	)		(1,410	)
Balance at December 31, 2021	$	115,281		$	4,148		$	6,763		$	27,189		$	19,668


(in thousands)	Other Life Insurance			Life Contingent Payout Annuities			Term and Whole Life Insurance			Disability Income Insurance			Total, All Products
Pre-adoption balance at December 31, 2020	$	(59	)	$	—		$	805		$	6,662		$	162,562
Effect of shadow reserve adjustments		168			—			—			—			19,333
Post-adoption balance at January 1, 2021		109			—			805			6,662			181,895
Capitalization of acquisition costs		—			23			28			206			14,191
Amortization		(11	)		(5	)		(56	)		(698	)		(15,974	)
Balance at December 31, 2021	$	98		$	18		$	777		$	6,170		$	180,112


(in thousands)	Variable Annuities			Fixed Annuities			Universal Life Insurance			Variable Universal Life Insurance			Indexed Universal Life Insurance
Balance at January 1, 2022	$	115,281		$	4,148		$	6,763		$	27,189		$	19,668
Capitalization of acquisition costs		5,287			—			71			3,152			547
Amortization		(9,648	)		(798	)		(496	)		(2,470	)		(1,378	)
Balance at December 31, 2022	$	110,920		$	3,350		$	6,338		$	27,871		$	18,837


(in thousands)	Other Life Insurance			Life Contingent Payout Annuities			Term and Whole Life Insurance			Disability Income Insurance			Total, All Products
Balance at January 1, 2022	$	98		$	18		$	777		$	6,170		$	180,112
Capitalization of acquisition costs		—			87			97			214			9,455
Amortization		(10	)		(4	)		(60	)		(665	)		(15,529	)
Balance at December 31, 2022	$	88		$	101		$	814		$	5,719		$	174,038


(in thousands)	Variable Annuities			Fixed Annuities			Universal Life Insurance			Variable Universal Life Insurance			Indexed Universal Life Insurance
Balance at January 1, 2023	$	110,920		$	3,350		$	6,338		$	27,871		$	18,837
Capitalization of acquisition costs		3,760			—			21			3,117			383
Amortization		(9,121	)		(781	)		(462	)		(2,377	)		(1,362	)
Balance at December 31, 2023	$	105,559		$	2,569		$	5,897		$	28,611		$	17,858


(in thousands)	Other Life Insurance			Life Contingent Payout Annuities			Term and Whole Life Insurance			Disability Income Insurance			Total, All Products
Balance at January 1, 2023	$	88		$	101		$	814		$	5,719		$	174,038
Capitalization of acquisition costs		—			175			56			205			7,717
Amortization		(9	)		(12	)		(63	)		(635	)		(14,822	)
Balance at December 31, 2023	$	79		$	264		$	807		$	5,289		$	166,933

F-22

RiverSource Life Insurance Co. of New York

The following tables summarize the balances of and changes in DSIC, including the January 1, 2021 adoption of ASU 2018-12. DSIC are recorded in Other assets.


(in thousands)	Variable Annuities			Fixed Annuities			Total, All Products
Pre-adoption balance at December 31, 2020	$	7,796		$	800		$	8,596
Effect of shadow reserve adjustments		272			552			824
Post-adoption balance at January 1, 2021		8,068			1,352			9,420
Capitalization of sales inducement costs		43			10			53
Amortization		(827	)		(154	)		(981	)
Balance at December 31, 2021	$	7,284		$	1,208		$	8,492


(in thousands)	Variable Annuities			Fixed Annuities			Total, All Products
Balance at January 1, 2022	$	7,284		$	1,208		$	8,492
Capitalization of sales inducement costs		30			7			37
Amortization		(725	)		(209	)		(934	)
Balance at December 31, 2022	$	6,589		$	1,006		$	7,595


(in thousands)	Variable Annuities			Fixed Annuities			Total, All Products
Balance at January 1, 2023	$	6,589		$	1,006		$	7,595
Capitalization of sales inducement costs		—			—			—
Amortization		(639	)		(235	)		(874	)
Balance at December 31, 2023	$	5,950		$	771		$	6,721

9. REINSURANCE

The Company reinsures a portion of its insurance risks through reinsurance agreements with unaffiliated reinsurance companies.

Reinsurance contracts do not relieve the Company from its primary obligation to policyholders.

The Company generally reinsures 90% of the death benefit liability for new term life insurance policies beginning in 2002 and new individual UL and VUL insurance policies beginning in 2003. Policies issued prior to these dates are not subject to these same reinsurance levels.

However, for IUL policies issued after September 1, 2013 and VUL policies issued after January 1, 2014, the Company generally reinsures 50% of the death benefit liability.

The maximum amount of life insurance risk the Company will retain is $10 million on a single life and $10 million on any flexible premium survivorship life policy; however, reinsurance agreements are in place such that retaining more than $1.5 million of insurance risk on a single life or a flexible premium survivorship life policy is very unusual. Risk on UL and VUL policies is reinsured on a yearly renewable term basis. Risk on most term life policies starting in 2002 is reinsured on a coinsurance basis, a type of reinsurance in which the reinsurer participates proportionally in all material risks and premiums associated with a policy.

The Company also has life insurance risk previously assumed under reinsurance arrangements with an unaffiliated insurance company.

As of December 31, 2002, the Company discontinued underwriting LTC insurance. For existing LTC policies, the Company has continued ceding 50% of the risk on a coinsurance basis to Genworth Life Insurance Company of New York (“Genworth”) and retains the remaining risk. This reinsurance arrangement applies for 1996 and later issues only, which are 89% of the Company’s total in force policies. Under these agreements, the Company has the right, but never the obligation, to recapture some, or all, of the risk ceded to Genworth.

Generally, the Company retains at most $5,000 per month of risk per life on DI policies sold on policy forms introduced in 2010 and reinsures the remainder of the risk on a coinsurance basis with unaffiliated reinsurance companies. The Company retains all risk for new claims on DI contracts sold on other policy forms introduced prior to 2010. The Company also retains all risk on accidental death benefit claims and substantially all risk associated with waiver of premium provisions.

As of December 31, 2023 and 2022, traditional life and UL insurance policies in force were $11.4 billion and $11.5 billion, respectively, of which $8.0 billion and $8.2 billion as of December 31, 2023 and 2022 were reinsured at the respective year ends.

The effect of reinsurance on premiums for traditional long-duration products was as follows:


	Years Ended December 31,
(in thousands)	2023			2022			2021
Direct premiums	$	32,254		$	27,673		$	26,456
Reinsurance ceded		(10,841	)		(10,980	)		(11,040	)
Net premiums	$	21,413		$	16,693		$	15,416

F-23

RiverSource Life Insurance Co. of New York

Policy and contract charges are presented on the Statements of Income net of $11.0 million, $10.3 million and $9.3 million of reinsurance ceded for non-traditional long-duration products for the years ended December 31, 2023, 2022 and 2021, respectively.

The amount of claims recovered through reinsurance on all contracts was $22.6 million, $20.4 million and $16.0 million for the years ended December 31, 2023, 2022 and 2021, respectively.

Reinsurance recoverables include approximately $156.7 million and $149.3 million related to LTC risk ceded to Genworth as of December 31, 2023 and 2022, respectively.

Policyholder account balances, future policy benefits and claims include $1.1 million and $1.2 million related to previously assumed reinsurance arrangements as of December 31, 2023 and 2022, respectively.

10. POLICYHOLDER ACCOUNT BALANCES, FUTURE POLICY BENEFITS AND CLAIMS

Policyholder account balances, future policy benefits and claims consisted of the following:


	December 31,
(in thousands)	2023		2022
Policyholder account balances
Policyholder account balances	$	1,322,686	$	1,392,756
Future policy benefits
Liability for future policy benefits		480,237		461,095
Deferred profit liability		5,772		4,768
Additional liabilities for insurance guarantees		86,365		76,941
Other insurance and annuity liabilities		12,043		4,340
Total future policy benefits		584,417		547,144
Policy claims and other policyholders’ funds		9,896		10,096
Total policyholder account balances, future policy benefits and claims	$	1,916,999	$	1,949,996

Variable Annuities

Purchasers of variable annuities can select from a variety of investment options and can elect to allocate a portion to a fixed account. A vast majority of the premiums received for variable annuity contracts are held in separate accounts where the assets are held for the exclusive benefit of those contractholders.

Most of the variable annuity contracts issued by the Company contain a GMDB. The Company previously offered contracts with GMAB, GMWB and GMIB provisions. See Note 2 and Note 12 for additional information regarding the Company’s variable annuity guarantees. See Note 13 and Note 17 for additional information regarding the Company’s derivative instruments used to hedge risks related to these guarantees.

Fixed Annuities

Fixed annuities include both deferred and payout contracts. In 2020, the Company discontinued sales of fixed deferred annuities.

Deferred contracts offer a guaranteed minimum rate of interest and security of the principal invested. Payout contracts guarantee a fixed income payment for life or the term of the contract. Liabilities for fixed annuities in a benefit or payout status are based on future estimated payments using established industry mortality tables and interest rates.

Insurance Liabilities

UL policies accumulate cash value that increases by a fixed interest rate. Purchasers of VUL can select from a variety of investment options and can elect to allocate a portion of their account balance to a fixed account or a separate account. A vast majority of the premiums received for VUL policies are held in separate accounts where the assets are held for the exclusive benefit of those policyholders.

IUL is a UL policy that includes an indexed account. The rate of credited interest for funds allocated by a contractholder to the indexed account is linked to the performance of the specific index for the indexed account (subject to stated account parameters, which include a cap and floor, or a spread). The policyholder may allocate all or a portion of the policy value to a fixed or any available indexed account. The amount allocated by a contractholder to the indexed account creates an embedded derivative which is measured at fair value. The Company hedges the interest credited rate including equity and interest rate risk related to the indexed account with freestanding derivative instruments. See Note 17 for additional information regarding the Company’s derivative instruments used to hedge the risk related to IUL.

The Company also offers term life insurance as well as DI products. The Company no longer offers standalone LTC products and whole life insurance but has in force policies from prior years.

Insurance liabilities include accumulation values, incurred but not reported claims, obligations for anticipated future claims, unpaid reported claims and claim adjustment expenses.

F-24

RiverSource Life Insurance Co. of New York

The balances of and changes in policyholder account balances were as follows:


(in thousands, except percentages)	Variable Annuities			Fixed Annuities			Non-Life Contingent Payout Annuities			Universal Life Insurance
Balance at January 1, 2023	$	267,080		$	730,919		$	27,698		$	90,510
Contract deposits		9,736			8,023			4,254			9,224
Policy charges		(554	)		(45	)		—			(12,393	)
Surrenders and other benefits		(30,401	)		(88,051	)		(7,521	)		(3,147	)
Net transfer from (to) separate account liabilities		(3,010	)		—			—			—
Interest credited		8,205			26,789			621			3,014
Balance at December 31, 2023	$	251,056		$	677,635		$	25,052		$	87,208
Weighted-average crediting rate		3.2	%		3.9	%		N/A			3.4	%
Net amount at risk		N/A			N/A			N/A		$	592,770
Cash surrender value⁽¹⁾	$	247,881		$	676,453			N/A		$	76,809


(in thousands, except percentages)	Variable Universal Life Insurance			Indexed Universal Life Insurance			Other Life Insurance			Total, All Products
Balance at January 1, 2023	$	98,080		$	152,485		$	25,984		$	1,392,756
Contract deposits		10,495			13,828			—			55,560
Policy charges		(6,655	)		(8,081	)		—			(27,728	)
Surrenders and other benefits		(4,774	)		(3,765	)		(2,477	)		(140,136	)
Net transfer from (to) separate account liabilities		(2,897	)		—			—			(5,907	)
Interest credited		3,728			4,810			974			48,141
Balance at December 31, 2023	$	97,977		$	159,277		$	24,481		$	1,322,686
Weighted-average crediting rate		4.0	%		2.0	%		4.0	%
Net amount at risk	$	3,049,078		$	951,825		$	10,233
Cash surrender value⁽¹⁾	$	69,218		$	135,122		$	18,716


(in thousands, except percentages)	Variable Annuities			Fixed Annuities			Non-Life Contingent Payout Annuities			Universal Life Insurance
Balance at January 1, 2022	$	268,266		$	751,081		$	28,499		$	94,662
Contract deposits		12,592			10,520			4,901			10,167
Policy charges		(551	)		(12	)		—			(12,494	)
Surrenders and other benefits		(19,469	)		(57,895	)		(7,018	)		(4,888	)
Net transfer from (to) separate account liabilities		(2,028	)		—			—			—
Interest credited		8,270			27,225			1,316			3,063
Balance at December 31, 2022	$	267,080		$	730,919		$	27,698		$	90,510
Weighted-average crediting rate		3.2	%		3.8	%		N/A			3.4	%
Net amount at risk		N/A			N/A			N/A		$	622,950
Cash surrender value⁽¹⁾	$	263,788		$	729,330			N/A		$	79,202


(in thousands, except percentages)	Variable Universal Life Insurance			Indexed Universal Life Insurance			Other Life Insurance			Total, All Products
Balance at January 1, 2022	$	98,292		$	143,396		$	28,265		$	1,412,461
Contract deposits		8,185			14,582			(228	)		60,719
Policy charges		(6,606	)		(7,525	)		—			(27,188	)
Surrenders and other benefits		(4,352	)		(1,800	)		(3,092	)		(98,514	)
Net transfer from (to) separate account liabilities		(1,247	)		—			—			(3,275	)
Interest credited		3,808			3,832			1,039			48,553
Balance at December 31, 2022	$	98,080		$	152,485		$	25,984		$	1,392,756
Weighted-average crediting rate		4.0	%		2.0	%		4.0	%
Net amount at risk	$	3,068,303		$	970,129		$	10,697
Cash surrender value⁽¹⁾	$	70,324		$	126,862		$	20,209

⁽¹⁾	Cash surrender value represents the amount of the contractholder’s account balances distributable at the balance sheet date less certain surrender charges. For VA and VUL, the cash surrender value shown is the proportion of the total cash surrender value related to their fixed account liabilities.

F-25

RiverSource Life Insurance Co. of New York

Refer to Note 12 for the net amount at risk for market risk benefits associated with variable annuities. Fixed and non-life contingent payout annuities do not have net amount at risk in excess of account value. Net amount at risk for insurance products is calculated as the death benefit amount in excess of applicable account values, host, embedded derivative and separate account liabilities.

The following tables present the account values of fixed deferred annuities, fixed insurance, and the fixed portion of variable annuities and variable insurance contracts by range of guaranteed minimum interest rates (“GMIRs”) and the range of the difference between rates credited to policyholders and contractholders as of December 31, 2023 and 2022 and the respective guaranteed minimums, as well as the percentage of account values subject to rate reset in the time period indicated. Rates are reset at management’s discretion, subject to guaranteed minimums.


	December 31, 2023
		Account Values with Crediting Rates
(in thousands, except percentages)	Range of Guaranteed Minimum Crediting Rates	At Guaranteed Minimum			1-49 bps above Guaranteed Minimum			50-99 bps above Guaranteed Minimum			100-150 bps above Guaranteed Minimum			Greater than 150 bps above Guaranteed Minimum			Total
Fixed accounts of variable annuities	1% – 1.99%	$	3,762		$	12,487		$	6,593		$	3,836		$	1,353		$	28,031
	2% – 2.99%		5,385			—			—			—			—			5,385
	3% – 3.99%		119,503			—			—			—			—			119,503
	4% – 5.00%		91,460			—			—			—			—			91,460
	Total	$	220,110		$	12,487		$	6,593		$	3,836		$	1,353		$	244,379
Fixed annuities	1% – 1.99%	$	6,931		$	26,004		$	12,838		$	8,108		$	—		$	53,881
	2% – 2.99%		893			269			—			—			—			1,162
	3% – 3.99%		300,328			86			—			—			—			300,414
	4% – 5.00%		321,863			—			—			—			—			321,863
	Total	$	630,015		$	26,359		$	12,838		$	8,108		$	—		$	677,320
Universal life insurance	1% – 1.99%	$	—		$	—		$	—		$	—		$	—		$	—
	2% – 2.99%		3,411			117			465			7			25			4,025
	3% – 3.99%		47,337			46			259			420			—			48,062
	4% – 5.00%		32,800			59			19			—			—			32,878
	Total	$	83,548		$	222		$	743		$	427		$	25		$	84,965
Fixed accounts of variable universal life insurance	1% – 1.99%	$	—		$	264		$	171		$	—		$	1,068		$	1,503
	2% – 2.99%		920			640			—			41			412			2,013
	3% – 3.99%		6,405			38			123			462			—			7,028
	4% – 5.00%		45,045			144			—			—			—			45,189
	Total	$	52,370		$	1,086		$	294		$	503		$	1,480		$	55,733
Non-indexed accounts of indexed universal life insurance	1% – 1.99%	$	—		$	—		$	184		$	—		$	—		$	184
	2% – 2.99%		9,091			—			—			—			—			9,091
	3% – 3.99%		—			—			—			—			—			—
	4% – 5.00%		—			—			—			—			—			—
	Total	$	9,091		$	—		$	184		$	—		$	—		$	9,275
Other life insurance	1% – 1.99%	$	—		$	—		$	—		$	—		$	—		$	—
	2% – 2.99%		—			—			—			—			—			—
	3% – 3.99%		—			—			—			—			—			—
	4% – 5.00%		18,649			—			—			—			—			18,649
	Total	$	18,649		$	—		$	—		$	—		$	—		$	18,649
Total	1% – 1.99%	$	10,693		$	38,755		$	19,786		$	11,944		$	2,421		$	83,599
	2% – 2.99%		19,700			1,026			465			48			437			21,676
	3% – 3.99%		473,573			170			382			882			—			475,007
	4% – 5.00%		509,817			203			19			—			—			510,039
	Total	$	1,013,783		$	40,154		$	20,652		$	12,874		$	2,858		$	1,090,321
Percentage of total account values that reset in:
Next 12 months			100.0	%		99.7	%		99.0	%		100.0	%		100.0	%		100.0	%
>12 months to 24 months			—			0.3			1.0			—			—			—
>24 months			—			—			—			—			—			—
Total			100.0	%		100.0	%		100.0	%		100.0	%		100.0	%		100.0	%

F-26

RiverSource Life Insurance Co. of New York


	December 31, 2022
		Account Values with Crediting Rates
(in thousands, except percentages)	Range of Guaranteed Minimum Crediting Rates	At Guaranteed Minimum			1-49 bps above Guaranteed Minimum			50-99 bps above Guaranteed Minimum			100-150 bps above Guaranteed Minimum			Greater than 150 bps above Guaranteed Minimum			Total
Fixed accounts of variable annuities	1% – 1.99%	$	17,394		$	7,427		$	1,612		$	54		$	44		$	26,531
	2% – 2.99%		6,233			—			—			—			—			6,233
	3% – 3.99%		132,527			—			—			—			—			132,527
	4% – 5.00%		95,654			—			—			—			—			95,654
	Total	$	251,808		$	7,427		$	1,612		$	54		$	44		$	260,945
Fixed annuities	1% – 1.99%	$	27,163		$	26,774		$	12,274		$	2,501		$	1,683		$	70,395
	2% – 2.99%		1,415			—			—			—			—			1,415
	3% – 3.99%		341,318			—			—			—			—			341,318
	4% – 5.00%		317,477			—			—			—			—			317,477
	Total	$	687,373		$	26,774		$	12,274		$	2,501		$	1,683		$	730,605
Universal life insurance	1% – 1.99%	$	—		$	—		$	—		$	—		$	—		$	—
	2% – 2.99%		3,562			—			75			4			6			3,647
	3% – 3.99%		49,437			36			185			80			—			49,738
	4% – 5.00%		35,024			—			—			—			—			35,024
	Total	$	88,023		$	36		$	260		$	84		$	6		$	88,409
Fixed accounts of variable universal life insurance	1% – 1.99%	$	744		$	22		$	166		$	—		$	536		$	1,468
	2% – 2.99%		1,626			—			56			59			291			2,032
	3% – 3.99%		6,858			14			191			45			—			7,108
	4% – 5.00%		48,372			—			—			—			—			48,372
	Total	$	57,600		$	36		$	413		$	104		$	827		$	58,980
Non-indexed accounts of indexed universal life insurance	1% – 1.99%	$	—		$	—		$	440		$	—		$	—		$	440
	2% – 2.99%		8,622			—			—			—			—			8,622
	3% – 3.99%		—			—			—			—			—			—
	4% – 5.00%		—			—			—			—			—			—
	Total	$	8,622		$	—		$	440		$	—		$	—		$	9,062
Other life insurance	1% – 1.99%	$	—		$	—		$	—		$	—		$	—		$	—
	2% – 2.99%		—			—			—			—			—			—
	3% – 3.99%		—			—			—			—			—			—
	4% – 5.00%		20,154			—			—			—			—			20,154
	Total	$	20,154		$	—		$	—		$	—		$	—		$	20,154
Total	1% – 1.99%	$	45,301		$	34,223		$	14,492		$	2,555		$	2,263		$	98,834
	2% – 2.99%		21,458			—			131			63			297			21,949
	3% – 3.99%		530,140			50			376			125			—			530,691
	4% – 5.00%		516,681			—			—			—			—			516,681
	Total	$	1,113,580		$	34,273		$	14,999		$	2,743		$	2,560		$	1,168,155
Percentage of total account values that reset in:
Next 12 months			99.9	%		83.0	%		89.7	%		100.0	%		100.0	%		99.3	%
>12 months to 24 months			0.1			16.2			9.9			—			—			0.7
>24 months			—			0.8			0.4			—			—			—
Total			100.0	%		100.0	%		100.0	%		100.0	%		100.0	%		100.0	%

F-27

RiverSource Life Insurance Co. of New York

The following tables summarize the balances of and changes in the liability for future policy benefits, including the January 1, 2021 adoption of ASU 2018-12:


(in thousands)	Life Contingent Payout Annuities			Term and Whole Life Insurance			Disability Income Insurance			Long Term Care Insurance			Total, All Products
Pre-adoption balance at December 31, 2020	$	89,471		$	37,489		$	27,771		$	359,311		$	514,042
Effect of shadow reserve adjustments		(10,000	)		—			—			(43,400	)		(53,400	)
Adjustments for loss contracts (with premiums in excess of gross premiums) under the modified retrospective approach		200			—			—			1,229			1,429
Effect of change in deferred profit liability		(2,755	)		—			—			—			(2,755	)
Effect of remeasurement of the liability at the current single A discount rate		12,644			15,220			12,083			128,049			167,996
Post-adoption balance at January 1, 2021		89,560			52,709			39,854			445,189			627,312
Less: reinsurance recoverable		—			35,085			702			199,963			235,750
Post-adoption balance at January 1, 2021, after reinsurance recoverable	$	89,560		$	17,624		$	39,152		$	245,226		$	391,562

(in thousands, except percentages)

Present Value of Expected Net Premiums:
Balance at January 1, 2021	$	—		$	37,950		$	12,288		$	77,495		$	127,733
Beginning balance at original discount rate		—			29,946			9,404			62,785			102,135
Effect of changes in cash flow assumptions		—			24			—			(12	)		12
Effect of actual variances from expected experience		—			173			(1,957	)		(3,068	)		(4,852	)
Adjusted beginning of year balance	$	—		$	30,143		$	7,447		$	59,705		$	97,295
Issuances		1,730			4,899			917			—			7,546
Interest accrual		—			1,540			467			3,040			5,047
Net premiums collected		(1,730	)		(3,502	)		(1,062	)		(7,848	)		(14,142	)
Derecognition (lapses)		—			—			—			—			—
Ending balance at original discount rate	$	—		$	33,080		$	7,769		$	54,897		$	95,746
Effect of changes in discount rate assumptions		—			5,881			1,694			10,204			17,779
Balance at December 31, 2021	$	—		$	38,961		$	9,463		$	65,101		$	113,525

Present Value of Future Policy Benefits:
Balance at January 1, 2021	$	89,560		$	90,660		$	52,142		$	522,684		$	755,046
Beginning balance at original discount rate		76,916			67,434			37,175			379,926			561,451
Effect of changes in cash flow assumptions		—			24			—			62			86
Effect of actual variances from expected experience		(666	)		116			(2,203	)		(3,315	)		(6,068	)
Adjusted beginning of year balance	$	76,250		$	67,574		$	34,972		$	376,673		$	555,469
Issuances		1,927			4,897			917			—			7,741
Interest accrual		3,137			3,932			2,049			20,216			29,334
Benefit payments		(9,837	)		(6,488	)		(2,683	)		(19,157	)		(38,165	)
Derecognition (lapses)		—			—			—			—			—
Ending balance at original discount rate	$	71,477		$	69,915		$	35,255		$	377,732		$	554,379
Effect of changes in discount rate assumptions		8,230			17,716			11,463			112,657			150,066
Balance at December 31, 2021	$	79,707		$	87,631		$	46,718		$	490,389		$	704,445

Adjustment due to reserve flooring	$	—		$	124		$	—		$	—		$	124

Net liability for future policy benefits	$	79,707		$	48,794		$	37,255		$	425,288		$	591,044
Less: reinsurance recoverable		—			33,344			780			191,576			225,700
Net liability for future policy benefits, after reinsurance recoverable	$	79,707		$	15,450		$	36,475		$	233,712		$	365,344
Discounted expected future gross premiums	$	—		$	95,686		$	59,559		$	68,855		$	224,100
Expected future gross premiums	$	—		$	126,793		$	71,497		$	80,456		$	278,746
Expected future benefit payments	$	98,474		$	116,891		$	61,301		$	678,673		$	955,339

Weighted average interest accretion rate		4.2	%		6.4	%		5.9	%		5.4	%
Weighted average discount rate		2.5	%		2.7	%		2.7	%		2.8	%

Weighted average duration of liability (in years)		7			7			8			10

F-28

RiverSource Life Insurance Co. of New York


(in thousands, except percentages)	Life Contingent Payout Annuities			Term and Whole Life Insurance			Disability Income Insurance			Long Term Care Insurance			Total, All Products
Present Value of Expected Net Premiums:
Balance at January 1, 2022	$	—		$	38,961		$	9,463		$	65,101		$	113,525
Beginning balance at original discount rate		—			33,080			7,769			54,897			95,746
Effect of changes in cash flow assumptions		—			2,253			41			(970	)		1,324
Effect of actual variances from expected experience		—			478			(612	)		(2,913	)		(3,047	)
Adjusted beginning of year balance	$	—		$	35,811		$	7,198		$	51,014		$	94,023
Issuances		2,950			2,675			695			—			6,320
Interest accrual		8			1,631			390			2,654			4,683
Net premiums collected		(2,958	)		(3,439	)		(857	)		(7,255	)		(14,509	)
Derecognition (lapses)		—			—			—			—			—
Ending balance at original discount rate	$	—		$	36,678		$	7,426		$	46,413		$	90,517
Effect of changes in discount rate assumptions		—			(2,058	)		(100	)		226			(1,932	)
Balance at December 31, 2022	$	—		$	34,620		$	7,326		$	46,639		$	88,585

Present Value of Future Policy Benefits:
Balance at January 1, 2022	$	79,707		$	87,631		$	46,718		$	490,389		$	704,445
Beginning balance at original discount rate		71,477			69,915			35,255			377,732			554,379
Effect of changes in cash flow assumptions		—			1,989			53			1,932			3,974
Effect of actual variances from expected experience		(1,876	)		380			(943	)		(1,772	)		(4,211	)
Adjusted beginning of year balance	$	69,601		$	72,284		$	34,365		$	377,892		$	554,142
Issuances		2,950			2,676			698			—			6,324
Interest accrual		2,830			4,022			1,998			19,965			28,815
Benefit payments		(9,180	)		(4,744	)		(2,572	)		(20,943	)		(37,439	)
Derecognition (lapses)		—			—			—			—			—
Ending balance at original discount rate	$	66,201		$	74,238		$	34,489		$	376,914		$	551,842
Effect of changes in discount rate assumptions		(4,814	)		(532	)		1,622			1,493			(2,231	)
Balance at December 31, 2022	$	61,387		$	73,706		$	36,111		$	378,407		$	549,611

Adjustment due to reserve flooring	$	—		$	69		$	—		$	—		$	69

Net liability for future policy benefits	$	61,387		$	39,155		$	28,785		$	331,768		$	461,095
Less: reinsurance recoverable		—			27,134			669			148,609			176,412
Net liability for future policy benefits, after reinsurance recoverable	$	61,387		$	12,021		$	28,116		$	183,159		$	284,683
Discounted expected future gross premiums	$	—		$	93,084		$	47,976		$	51,373		$	192,433
Expected future gross premiums	$	—		$	149,730		$	68,574		$	69,925		$	288,229
Expected future benefit payments	$	90,675		$	123,160		$	59,626		$	660,615		$	934,076

Weighted average interest accretion rate		4.2	%		6.4	%		6.1	%		5.4	%
Weighted average discount rate		5.2	%		5.5	%		5.4	%		5.4	%

Weighted average duration of liability (in years)		5			6			8			9

F-29

RiverSource Life Insurance Co. of New York


(in thousands, except percentages)	Life Contingent Payout Annuities			Term and Whole Life Insurance			Disability Income Insurance			Long Term Care Insurance			Total, All Products
Present Value of Expected Net Premiums:
Balance at January 1, 2023	$	—		$	34,620		$	7,326		$	46,639		$	88,585
Beginning balance at original discount rate		—			36,678			7,426			46,413			90,517
Effect of changes in cash flow assumptions		—			(1,238	)		(788	)		3,562			1,536
Effect of actual variances from expected experience		—			(754	)		819			1,791			1,856
Adjusted beginning of year balance	$	—		$	34,686		$	7,457		$	51,766		$	93,909
Issuances		8,076			2,607			716			—			11,399
Interest accrual		39			1,747			390			2,473			4,649
Net premiums collected		(8,115	)		(3,391	)		(843	)		(6,842	)		(19,191	)
Derecognition (lapses)		—			—			—			—			—
Ending balance at original discount rate	$	—		$	35,649		$	7,720		$	47,397		$	90,766
Effect of changes in discount rate assumptions		—			(1,127	)		116			1,092			81
Balance at December 31, 2023	$	—		$	34,522		$	7,836		$	48,489		$	90,847

Present Value of Future Policy Benefits:
Balance at January 1, 2023	$	61,387		$	73,706		$	36,111		$	378,407		$	549,611
Beginning balance at original discount rate		66,201			74,238			34,489			376,914			551,842
Effect of changes in cash flow assumptions		—			(1,241	)		(1,091	)		2,302			(30	)
Effect of actual variances from expected experience		(1,074	)		(1,296	)		1,000			7,258			5,888
Adjusted beginning of year balance	$	65,127		$	71,701		$	34,398		$	386,474		$	557,700
Issuances		8,076			2,607			714			—			11,397
Interest accrual		2,810			4,066			2,031			20,274			29,181
Benefit payments		(8,743	)		(5,215	)		(2,500	)		(23,464	)		(39,922	)
Derecognition (lapses)		—			—			—			—			—
Ending balance at original discount rate	$	67,270		$	73,159		$	34,643		$	383,284		$	558,356
Effect of changes in discount rate assumptions		(3,009	)		1,079			2,470			12,102			12,642
Balance at December 31, 2023	$	64,261		$	74,238		$	37,113		$	395,386		$	570,998

Adjustment due to reserve flooring	$	—		$	86		$	—		$	—		$	86

Net liability for future policy benefits	$	64,261		$	39,802		$	29,277		$	346,897		$	480,237
Less: reinsurance recoverable		—			28,013			942			156,173			185,128
Net liability for future policy benefits, after reinsurance recoverable	$	64,261		$	11,789		$	28,335		$	190,724		$	295,109
Discounted expected future gross premiums	$	—		$	88,128		$	47,156		$	52,116		$	187,400
Expected future gross premiums	$	—		$	138,691		$	65,922		$	69,651		$	274,264
Expected future benefit payments	$	93,290		$	120,813		$	58,748		$	653,735		$	926,586

Weighted average interest accretion rate		4.2	%		6.2	%		6.1	%		5.3	%
Weighted average discount rate		4.9	%		5.1	%		5.1	%		5.1	%

Weighted average duration of liability (in years)		6			7			8			8

Impacts of the annual review of policy benefit reserves assumptions are reflected within the effect of changes in cash flow assumptions in the disaggregated rollforwards above. The annual review of policy benefit reserves assumptions in the third quarter of 2023 resulted in a net decrease in future policy benefit reserves, primarily due to updates to LTC premium rate increase and benefit reduction assumptions. The annual review of policy benefit reserves assumptions in the third quarter of 2022 resulted in a net increase in future policy benefit reserves, primarily due to updates to LTC morbidity, premium rate increase and benefit reduction assumptions, and updates to term life lapse assumptions. The annual review of policy benefit reserves assumptions in the third quarter of 2021 resulted in a net decrease in future policy benefit reserves, primarily due to updates to LTC premium rate increase and benefit reduction assumptions.

F-30

RiverSource Life Insurance Co. of New York

The balances of and changes in additional liabilities related to insurance guarantees were as follows:


(in thousands, except percentages)	Universal Life Insurance			Variable Universal Life Insurance			Other Life Insurance			Total, All Products
Balance at January 1, 2023	$	72,524		$	4,620		$	(203	)	$	76,941
Interest accrual		2,317			344			28			2,689
Benefit accrual		9,474			405			218			10,097
Benefit payments		(4,890	)		(405	)		(309	)		(5,604	)
Effect of actual variances from expected experience		(751	)		462			(140	)		(429	)
Impact of change in net unrealized (gains) losses on securities		1,965			83			623			2,671
Balance at December 31, 2023	$	80,639		$	5,509		$	217		$	86,365
Weighted average interest accretion rate		2.9	%		6.7	%		4.0	%
Weighted average discount rate		3.2	%		7.0	%		4.1	%
Weighted average duration of reserves (in years)		10			8			7


(in thousands, except percentages)	Universal Life Insurance			Variable Universal Life Insurance			Other Life Insurance			Total, All Products
Balance at January 1, 2022	$	74,498		$	4,328		$	2,717		$	81,543
Interest accrual		2,115			297			42			2,454
Benefit accrual		8,754			344			92			9,190
Benefit payments		(1,956	)		—			(426	)		(2,382	)
Effect of actual variances from expected experience		(2,836	)		(6	)		(82	)		(2,924	)
Impact of change in net unrealized (gains) losses on securities		(8,051	)		(343	)		(2,546	)		(10,940	)
Balance at December 31, 2022	$	72,524		$	4,620		$	(203	)	$	76,941
Weighted average interest accretion rate		2.9	%		6.7	%		4.2	%
Weighted average discount rate		3.2	%		7.1	%		4.0	%
Weighted average duration of reserves (in years)		10			7			7

The amount of revenue and interest recognized in the Statements of Income was as follows:


	Years Ended December 31,
	2023				2022				2021
(in thousands)	Gross Premiums		Interest Expense		Gross Premiums		Interest Expense		Gross Premiums		Interest Expense
Life contingent payout annuities	$	8,895	$	2,771	$	3,353	$	2,822	$	1,730	$	3,137
Term and whole life insurance		9,177		2,319		9,534		2,391		9,235		2,392
Disability income insurance		6,609		1,641		6,765		1,608		6,928		1,582
Long term care insurance		7,573		17,801		8,021		17,311		8,563		17,176
Total	$	32,254	$	24,532	$	27,673	$	24,132	$	26,456	$	24,287

The following table summarizes the balances of and changes in unearned revenue, including the January 1, 2021 adoption of ASU 2018-12:


(in thousands)	Universal Life Insurance			Variable Universal Life Insurance			Indexed Universal Life Insurance			Total, All Products
Pre-adoption balance at December 31, 2020	$	28		$	3,836		$	450		$	4,314
Effect of shadow reserve adjustments		63			449			11,632			12,144
Post-adoption balance at January 1, 2021		91			4,285			12,082			16,458
Deferral of revenue		19			1,386			3,970			5,375
Amortization		(13	)		(377	)		(1,007	)		(1,397	)
Balance at December 31, 2021		97			5,294			15,045			20,436
Deferral of revenue		15			2,086			3,913			6,014
Amortization		(14	)		(468	)		(1,224	)		(1,706	)
Balance at December 31, 2022		98			6,912			17,734			24,744
Deferral of revenue		14			2,714			3,877			6,605
Amortization		(14	)		(588	)		(1,457	)		(2,059	)
Balance at December 31, 2023	$	98		$	9,038		$	20,154		$	29,290

F-31

RiverSource Life Insurance Co. of New York

11. SEPARATE ACCOUNT ASSETS AND LIABILITIES

The fair value of separate account assets is invested exclusively in mutual funds.

No gains or losses were recognized on assets transferred to separate accounts for the years ended December 31, 2023, 2022 and 2021.

The balances of and changes in separate account liabilities were as follows:


(in thousands)	Variable Annuities			Variable Universal Life			Total
Balance at January 1, 2023	$	3,793,152		$	437,738		$	4,230,890
Premiums and deposits		83,153			25,482			108,635
Policy charges		(77,945	)		(18,750	)		(96,695	)
Surrenders and other benefits		(298,531	)		(20,075	)		(318,606	)
Investment return		516,055			71,946			588,001
Net transfer from (to) general account		2,510			661			3,171
Other charges		(69	)		(3	)		(72	)
Balance at December 31, 2023	$	4,018,325		$	496,999		$	4,515,324
Cash surrender value	$	3,912,313		$	472,542		$	4,384,855


(in thousands)	Variable Annuities			Variable Universal Life			Total
Balance at January 1, 2022	$	4,897,176		$	535,085		$	5,432,261
Premiums and deposits		102,016			25,622			127,638
Policy charges		(80,319	)		(17,861	)		(98,180	)
Surrenders and other benefits		(271,750	)		(13,816	)		(285,566	)
Investment return		(856,480	)		(92,941	)		(949,421	)
Net transfer from (to) general account		2,414			1,648			4,062
Other charges		95			1			96
Balance at December 31, 2022	$	3,793,152		$	437,738		$	4,230,890
Cash surrender value	$	3,676,735		$	417,230		$	4,093,965

12. MARKET RISK BENEFITS

Market risk benefits are contracts or contract features that both provide protection to the contractholder from other-than-nominal capital market risk and expose the Company to other-than-nominal capital market risk. Most of the variable annuity contracts issued by the Company contain a GMDB provision. The Company previously offered contracts containing GMWB, GMAB, or GMIB provisions.

The GMDB provisions provide a specified minimum return upon death of the contractholder. The death benefit payable is the greater of (i) the contract value less any purchase payment credits subject to recapture less a pro-rata portion of any rider fees, or (ii) the GMDB provisions specified in the contract. The Company has the following primary GMDB provisions:

•

Return of premium — provides purchase payments minus adjusted partial surrenders.

•

Reset — provides that the value resets to the account value at specified contract anniversary intervals minus adjusted partial surrenders. This provision was often provided in combination with the return of premium provision and is no longer offered.

•

Ratchet — provides that the value ratchets up to the maximum account value at specified anniversary intervals, plus subsequent purchase payments less adjusted partial surrenders.

The variable annuity contracts with GMWB riders typically have account values that are based on an underlying portfolio of mutual funds, the values of which fluctuate based on fund performance. At contract issue, the guaranteed amount is equal to the amount deposited but the guarantee may be increased annually to the account value (a “step-up”) in the case of favorable market performance or by a benefit credit if the contract includes this provision.

The Company has GMWB riders in force, which contain one or more of the following provisions:

•

Withdrawals at a specified rate per year until the amount withdrawn is equal to the guaranteed amount.

•

Withdrawals at a specified rate per year for the life of the contractholder (“GMWB for life”).

•

Withdrawals at a specified rate per year for joint contractholders while either is alive.

•

Withdrawals based on performance of the contract.

•

Withdrawals based on the age withdrawals begin.

•

Credits are applied annually for a specified number of years to increase the guaranteed amount as long as withdrawals have not been taken.

F-32

RiverSource Life Insurance Co. of New York

Variable annuity contractholders age 79 or younger at contract issue could obtain a principal-back guarantee by purchasing the optional GMAB rider for an additional charge. The GMAB rider guarantees that, regardless of market performance at the end of the 10-year waiting period, the contract value will be no less than the original investment or a specified percentage of the highest anniversary value, adjusted for withdrawals. If the contract value is less than the guarantee at the end of the 10-year period, a lump sum will be added to the contract value to make the contract value equal to the guarantee value.

Individual variable annuity contracts may have both a death benefit and a living benefit. Net amount at risk is quantified for each benefit and a composite net amount at risk is calculated using the greater of the death benefit or living benefit for each individual contract. The net amount at risk for GMDB and GMAB is defined as the current guaranteed benefit amount in excess of the current contract value. The net amount at risk for GMIB is defined as the greater of the present value of the minimum guaranteed annuity payments less the current contract value or zero. The net amount at risk for GMWB is defined as the greater of the present value of the minimum guaranteed withdrawal payments less the current contract value or zero.

The following tables summarize the balances of and changes in market risk benefits, including the January 1, 2021 adoption of ASU 2018-12:


	(in thousands)
Pre-adoption balance at December 31, 2020	$	137,943
Effect of shadow reserve adjustments		(396	)
Adjustments for the cumulative effect of the changes in instrument-specific credit risk on market risk benefits between the original contract issuance date and the transition date		28,704
Adjustments for the remaining difference (exclusive of the instrument-specific credit risk change and host contract adjustments) between previous carrying amount and fair value measurements for the market risk benefits		28,135
Post-adoption balance at January 1, 2021	$	194,386


	Years Ended December 31,
(in thousands, except age)	2023			2022			2021
Balance at beginning of period	$	4,137		$	92,975		$	194,386
Issuances		3			42			284
Interest accrual and time decay		(8,114	)		(16,308	)		(17,939	)
Reserve increase from attributed fees collected		43,343			44,350			44,469
Reserve release for benefit payments and derecognition		(1,878	)		(1,391	)		(135	)
Effect of changes in interest rates and bond markets		(19,266	)		(216,461	)		(55,587	)
Effect of changes in equity markets and subaccount performance		(69,222	)		120,007			(77,231	)
Effect of changes in equity index volatility		(4,254	)		11,723			3,204
Actual policyholder behavior different from expected behavior		(2,579	)		(1,594	)		(361	)
Effect of changes in other future expected assumptions		6,621			(5,362	)		7,662
Effect of changes in the instrument-specific credit risk on market risk benefits		3,734			(23,844	)		(5,777	)
Balance at end of period	$	(47,475	)	$	4,137		$	92,975
Reconciliation of the gross balances in an asset or liability position:
Asset position	$	94,641		$	64,498		$	36,740
Liability position		(47,166	)		(68,635	)		(129,715	)
Net asset (liability) position	$	47,475		$	(4,137	)	$	(92,975	)
Guaranteed benefit amount in excess of current account balances (net amount at risk):
Death benefits	$	58,245		$	180,279		$	1,325
Living benefits	$	54,321		$	185,651		$	427
Composite (greater of)	$	107,200		$	339,888		$	1,750

Weighted average attained age of contractholders		67			67			67

Changes in unrealized (gains) losses in net income relating to liabilities held at end of period	$	(96,583	)	$	(106,928	)	$	(132,470	)
Changes in unrealized (gains) losses in other comprehensive income relating to liabilities held at end of period	$	3,742		$	(23,420	)	$	(4,551	)

The following tables provide a summary of the significant inputs and assumptions used in the fair value measurements developed by the Company or reasonably available to the Company of market risk benefits:


	December 31, 2023
	Fair Value			Valuation Technique	Significant Inputs and Assumptions	Range						Weighted Average
	(in thousands)
Market risk benefits	$	(47,475	)	Discounted cash flow	Utilization of guaranteed withdrawals⁽¹⁾		0.0	%	–	48.0	%		12.1	%
					Surrender rate⁽²⁾		0.3	%	–	55.7	%		3.9	%
					Market volatility⁽³⁾		0.0	%	–	25.2	%		10.6	%
					Nonperformance risk⁽⁴⁾		85 bps						85	bps
					Mortality rate⁽⁵⁾		0.0%		–	35.4	%		1.7	%

F-33

RiverSource Life Insurance Co. of New York


	December 31, 2022
	Fair Value		Valuation Technique	Significant Inputs and Assumptions	Range						Weighted Average
	(in thousands)
Market risk benefits	$	4,137	Discounted cash flow	Utilization of guaranteed withdrawals⁽¹⁾		0.0	%	–	48.0	%		11.4	%
				Surrender rate⁽²⁾		0.2	%	–	45.6	%		3.9	%
				Market volatility⁽³⁾		5.0	%	–	17.4	%		11.7	%
				Nonperformance risk⁽⁴⁾		95 bps						95	bps
				Mortality rate⁽⁵⁾		0.0%		–	33.2	%		1.6	%

⁽¹⁾

The utilization of guaranteed withdrawals represents the percentage of contractholders that will begin withdrawing in any giver year. The weighted average utilization rate represents the average assumption, weighted based on the benefit base. The calculation excludes policies that have already started taking withdrawals.

⁽²⁾	The weighted average surrender rate represents the average assumption weighted based on the account value of each contract.

⁽³⁾	Market volatility represents the implied volatility of each contractholder’s mix of funds. The weighted average market volatility represents the average volatility across all contracts, weighted by the size of the guaranteed benefit.

⁽⁴⁾	The nonperformance risk is the spread added to the U.S. Treasury curve.

⁽⁵⁾	The weighted average mortality rate represents the average assumption weighted based on the account value of each contract.

Changes to Significant Inputs and Assumptions:

During the years ended December 31, 2023 and 2022, the Company updated inputs and assumptions based on management’s review of experience studies. These updates resulted in the following notable changes in the fair value estimates of market risk benefits calculations:

Year ended December 31, 2023

•

Updates to utilization of guaranteed withdrawals assumptions resulted in a decrease to pre-tax income of $1.5 million.

•

Updates to surrender assumptions resulted in a decrease to pre-tax income of $5.0 million.

Year ended December 31, 2022

•

Updates to utilization of guaranteed withdrawals assumptions resulted in a decrease to pre-tax income of $1.9 million.

•

Updates to surrender assumptions resulted in a decrease to pre-tax income of $10.1 million.

•

Updates to mortality assumptions resulted in a decrease to pre-tax income of $2.1 million.

Refer to the rollforward of market risk benefits for the impacts of changes to interest rate, equity market, volatility and nonperformance risk assumptions.

Uncertainty of Fair Value Measurements

Significant increases (decreases) in utilization and volatility used in the fair value measurement of market risk benefits in isolation would have resulted in a significantly higher (lower) liability value.

Significant increases (decreases) in nonperformance risk and surrender assumptions used in the fair value measurement of market risk benefits in isolation would have resulted in a significantly lower (higher) liability value.

Significant increases (decreases) in mortality assumptions used in the fair value measurement of the death benefit portion of market risk benefits in isolation would have resulted in a significantly higher (lower) liability value whereas significant increases (decreases) in mortality rates used in the fair value measurement of the life contingent portion of market risk benefits in isolation would have resulted in a significantly lower (higher) liability value.

Surrender assumptions, utilization assumptions and mortality assumptions vary with the type of base product, type of rider, duration of the policy, age of the contractholder, calendar year of the projection, previous withdrawal history, and the relationship between the value of the guaranteed benefit and the contract accumulation value.

Determination of Fair Value

The Company values market risk benefits using internal valuation models. These models include observable capital market assumptions and significant unobservable inputs related to implied volatility as well as contractholder behavior assumptions that include margins for risk, all of which the Company believes a market participant would expect. The fair value also reflects a current estimate of the Company’s nonperformance risk. Given the significant unobservable inputs to this valuation, these measurements are classified as Level 3.

13. FAIR VALUES OF ASSETS AND LIABILITIES

GAAP defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date; that is, an exit price. The exit price assumes the asset or liability is not exchanged subject to a forced liquidation or distressed sale.

F-34

RiverSource Life Insurance Co. of New York

Valuation Hierarchy

The Company categorizes its fair value measurements according to a three-level hierarchy. The hierarchy prioritizes the inputs used by the Company’s valuation techniques. A level is assigned to each fair value measurement based on the lowest level input that is significant to the fair value measurement in its entirety.

The three levels of the fair value hierarchy are defined as follows:

Level 1

Unadjusted quoted prices for identical assets or liabilities in active markets that are accessible at the measurement date.

Level 2

Prices or valuations based on observable inputs other than quoted prices in active markets for identical assets and liabilities.

Level 3

Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable.

The following tables present the balances of assets and liabilities measured at fair value on a recurring basis:


	December 31, 2023
(in thousands)	Level 1		Level 2		Level 3		Total
Assets
Available-for-Sale securities:
Corporate debt securities	$	—	$	897,905	$	23,276	$	921,181
Residential mortgage backed securities		—		252,823		—		252,823
Commercial mortgage backed securities		—		289,746		—		289,746
State and municipal obligations		—		90,111		—		90,111
Asset backed securities		—		30,738		—		30,738
Foreign government bonds and obligations		—		722		—		722
U.S. government and agency obligations		220		—		—		220
Total Available-for-Sale securities		220		1,562,045		23,276		1,585,541
Cash equivalents		—		79,967		—		79,967
Market risk benefits		—		—		94,641		94,641	⁽¹⁾
Other assets:
Interest rate derivative contracts		141		3,039		—		3,180
Equity derivative contracts		1,540		69,821		—		71,361
Foreign exchange derivative contracts		74		232		—		306
Total other assets		1,755		73,092		—		74,847
Separate account assets at net asset value (“NAV”)								4,515,324	⁽²⁾
Total assets at fair value	$	1,975	$	1,715,104	$	117,917	$	6,350,320

Liabilities
Policyholder account balances, future policy benefits and claims:
IUL embedded derivatives	$	—	$	—	$	50,529	$	50,529
Total policyholder account balances, future policy benefits and claims		—		—		50,529		50,529	⁽³⁾
Market risk benefits		—		—		47,166		47,166	⁽¹⁾
Other liabilities:
Interest rate derivative contracts		2		2,806		—		2,808
Equity derivative contracts		165		35,344		—		35,509
Foreign exchange derivative contracts		104		—		—		104
Credit derivative contracts		—		3,508		—		3,508
Total other liabilities		271		41,658		—		41,929
Total liabilities at fair value	$	271	$	41,658	$	97,695	$	139,624

F-35

RiverSource Life Insurance Co. of New York


	December 31, 2022
(in thousands)	Level 1		Level 2		Level 3		Total
Assets
Available-for-Sale securities:
Corporate debt securities	$	—	$	803,156	$	29,372	$	832,528
Residential mortgage backed securities		—		268,389		—		268,389
Commercial mortgage backed securities		—		301,631		—		301,631
State and municipal obligations		—		91,760		—		91,760
Asset backed securities		—		33,440		—		33,440
Foreign government bonds and obligations		—		780		—		780
U.S. government and agency obligations		215		—		—		215
Total Available-for-Sale securities		215		1,499,156		29,372		1,528,743
Cash equivalents		—		204,645		—		204,645
Market risk benefits		—		—		64,498		64,498	⁽¹⁾
Other assets:
Interest rate derivative contracts		138		11,278		—		11,416
Equity derivative contracts		3,851		77,768		—		81,619
Foreign exchange derivative contracts		11		1,230		—		1,241
Total other assets		4,000		90,276		—		94,276
Separate account assets at NAV								4,230,890	⁽²⁾
Total assets at fair value	$	4,215	$	1,794,077	$	93,870	$	6,123,052

Liabilities
Policyholder account balances, future policy benefits and claims:
IUL embedded derivatives	$	—	$	—	$	42,382	$	42,382
Total policyholder account balances, future policy benefits and claims		—		—		42,382		42,382	⁽⁴⁾
Market risk benefits		—		—		68,635		68,635	⁽¹⁾
Other liabilities:
Interest rate derivative contracts		—		7,625		—		7,625
Equity derivative contracts		53		50,834		—		50,887
Foreign exchange derivative contracts		272		—		—		272
Total other liabilities		325		58,459		—		58,784
Total liabilities at fair value	$	325	$	58,459	$	111,017	$	169,801

⁽¹⁾	See Note 12 for additional information related to market risk benefits, including the balances of and changes in market risk benefits as well as the significant inputs and assumptions used in the fair value measurements of market risk benefits.

⁽²⁾	Amounts are comprised of financial instruments that are measured at fair value using the NAV per share (or its equivalent) as a practical expedient and have not been classified in the fair value hierarchy.

⁽³⁾	The Company’s adjustment for nonperformance risk resulted in a $7.5 million cumulative decrease to the embedded derivatives as of December 31, 2023.

⁽⁴⁾	The Company’s adjustment for nonperformance risk resulted in a $7.7 million cumulative decrease to the embedded derivatives as of December 31, 2022.

The following tables provide a summary of changes in Level 3 assets and liabilities measured at fair value on a recurring basis:


	Available-for- Sale Securities				Policyholder Account Balances, Future Policy Benefits and Claims
(in thousands)	Corporate Debt Securities				IUL Embedded Derivatives
Balance at January 1, 2023		$	29,372			$	(42,382	)
Total gains (losses) included in:
Net income			(68	)⁽¹⁾			(13,670	)⁽²⁾
Other comprehensive income (loss)			585				—
Purchases			419				—
Issues			—				(2,453	)
Settlements			(7,032	)			7,976
Balance at December 31, 2023		$	23,276			$	(50,529	)
Changes in unrealized gains (losses) in net income relating to assets and liabilities held at December 31, 2023		$	(68	)⁽¹⁾		$	(13,670	)⁽²⁾
Changes in unrealized gains (losses) in other comprehensive income (loss) relating to assets and liabilities held at December 31, 2023		$	511			$	—

F-36

RiverSource Life Insurance Co. of New York


	Available-for-Sale Securities				Policyholder Account Balances, Future Policy Benefits and Claims
(in thousands)	Corporate Debt Securities				IUL Embedded Derivatives
Balance at January 1, 2022		$	45,834			$	(51,617	)
Total gains (losses) included in:
Net income			(69	)⁽¹⁾			5,029	⁽²⁾
Other comprehensive income (loss)			(3,002	)			—
Issues			—				(2,483	)
Settlements			(13,391	)			6,689
Balance at December 31, 2022		$	29,372			$	(42,382	)
Changes in unrealized gains (losses) in net income relating to assets and liabilities held at December 31, 2022		$	(66	)⁽¹⁾		$	5,029	⁽²⁾
Changes in unrealized gains (losses) in other comprehensive income (loss) relating to assets and liabilities held at December 31, 2022		$	(2,829	)		$	—


	Available-for-Sale Securities				Policyholder Account Balances, Future Policy Benefits and Claims
(in thousands)	Corporate Debt Securities				IUL Embedded Derivatives
Balance at January 1, 2021		$	64,484			$	(52,327	)
Total gains (losses) included in:
Net income			(66	)⁽¹⁾			(4,136	)⁽²⁾
Other comprehensive income (loss)			(1,237	)			—
Issues			—				(299	)
Settlements			(9,341	)			5,145
Transfers into Level 3			33,041				—
Transfers out of Level 3			(41,047	)			—
Balance at December 31, 2021		$	45,834			$	(51,617	)
Changes in unrealized gains (losses) in net income relating to assets and liabilities held at December 31, 2021		$	(61	)⁽¹⁾		$	(4,136	)⁽²⁾
Changes in unrealized gains (losses) in other comprehensive income (loss) relating to assets and liabilities held at December 31, 2021		$	(962	)		$	—

⁽¹⁾	Included in Net investment income.

⁽²⁾	Included in Interest credited to fixed accounts.

The increase (decrease) to pretax income of the Company’s adjustment for nonperformance risk on the fair value of its embedded derivatives was $20 thousand, $1.7 million and $(390) thousand, net of the reinsurance accrual, for the years ended December 31, 2023, 2022 and 2021, respectively.

Securities transferred from Level 3 primarily represent securities with fair values that are now obtained from a third-party pricing service with observable inputs or fair values that were included in an observable transaction with a market participant. Securities transferred to Level 3 represent securities with fair values that are now based on a single non-binding broker quote.

The following tables provide a summary of the significant unobservable inputs used in the fair value measurements developed by the Company or reasonably available to the Company of Level 3 assets and liabilities:


	December 31, 2023
	Fair Value		Valuation Technique	Unobservable Input	Range						Weighted Average
	(in thousands)
Corporate debt securities (private placements)	$	23,253	Discounted cash flow	Yield/spread to U.S. Treasuries⁽¹⁾		1.0	%	–	2.4	%		1.6	%
IUL embedded derivatives	$	50,529	Discounted cash flow	Nonperformance risk⁽²⁾		85 bps						85	bps

F-37

RiverSource Life Insurance Co. of New York


	December 31, 2022
	Fair Value		Valuation Technique	Unobservable Input	Range						Weighted Average
	(in thousands)
Corporate debt securities (private placements)	$	29,351	Discounted cash flow	Yield/spread to U.S. Treasuries⁽¹⁾		1.1	%	–	2.3	%		1.7	%
IUL embedded derivatives	$	42,382	Discounted cash flow	Nonperformance risk⁽²⁾		95 bps						95	bps

⁽¹⁾	The weighted average for the yield/spread to U.S. Treasuries for corporate debt securities (private placements) is weighted based on the security’s market value as a percentage of the aggregate market value of the securities.

⁽²⁾	The nonperformance risk is the spread added to the U.S. Treasury curve.

Level 3 measurements not included in the tables above are obtained from non-binding broker quotes where unobservable inputs utilized in the fair value calculation are not reasonably available to the Company.

Uncertainty of Fair Value Measurements

Significant increases (decreases) in the yield/spread to U.S. Treasuries used in the fair value measurement of Level 3 corporate debt securities in isolation would have resulted in a significantly lower (higher) fair value measurement.

Significant increases (decreases) in nonperformance risk used in the fair value measurement of the IUL embedded derivatives in isolation would have resulted in a significantly lower (higher) fair value measurement.

Determination of Fair Value

The Company uses valuation techniques consistent with the market and income approaches to measure the fair value of its assets and liabilities. The Company’s market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. The Company’s income approach uses valuation techniques to convert future projected cash flows to a single discounted present value amount. When applying either approach, the Company maximizes the use of observable inputs and minimizes the use of unobservable inputs.

The following is a description of the valuation techniques used to measure fair value and the general classification of these instruments pursuant to the fair value hierarchy.

Assets

Available-for-Sale Securities

When available, the fair value of securities is based on quoted prices in active markets. If quoted prices are not available, fair values are obtained from third-party pricing services, non-binding broker quotes, or other model-based valuation techniques.

Level 1 securities primarily include U.S. Treasuries.

Level 2 securities primarily include corporate bonds, residential mortgage backed securities, commercial mortgage backed securities, state and municipal obligations, asset backed securities and foreign government securities. The fair value of these Level 2 securities is based on a market approach with prices obtained from third-party pricing services. Observable inputs used to value these securities can include, but are not limited to, reported trades, benchmark yields, issuer spreads and non-binding broker quotes. The fair value of securities included in an observable transaction with a market participant are also considered Level 2 when the market is not active.

Level 3 securities primarily include certain corporate bonds. The fair value of corporate bonds classified as Level 3 is typically based on a single non-binding broker quote. The underlying inputs used for some of the non-binding broker quotes are not readily available to the Company. The Company’s privately placed corporate bonds are typically based on a single non-binding broker quote.

Management is responsible for the fair values recorded on the financial statements. Prices received from third-party pricing services are subjected to exception reporting that identifies investments with significant daily price movements as well as no movements. The Company reviews the exception reporting and resolves the exceptions through reaffirmation of the price or recording an appropriate fair value estimate. The Company also performs subsequent transaction testing. The Company performs annual due diligence of third-party pricing services. The Company’s due diligence procedures include assessing the vendor’s valuation qualifications, control environment, analysis of asset-class specific valuation methodologies, and understanding of sources of market observable assumptions and unobservable assumptions, if any, employed in the valuation methodology. The Company also considers the results of its exception reporting controls and any resulting price challenges that arise.

Cash Equivalents

Cash equivalents include time deposits and other highly liquid investments with original or remaining maturities at the time of purchase of 90 days or less. The Company’s cash equivalents are classified as Level 2 and measured at amortized cost, which is a reasonable estimate of fair value because of the short time between the purchase of the instrument and its expected realization.

F-38

RiverSource Life Insurance Co. of New York

Other Assets

Derivatives that are measured using quoted prices in active markets, such as derivatives that are exchange-traded, are classified as Level 1 measurements. The variation margin on futures contracts is also classified as Level 1. The fair value of derivatives that are traded in less active over-the-counter (“OTC”) markets is generally measured using pricing models with market observable inputs such as interest rates and equity index levels. These measurements are classified as Level 2 within the fair value hierarchy and include swaps and the majority of options. The counterparties’ nonperformance risk associated with uncollateralized derivative assets was immaterial as of both December 31, 2023 and 2022. See Note 16 and Note 17 for further information on the credit risk of derivative instruments and related collateral.

Separate Account Assets

The fair value of assets held by separate accounts is determined by the NAV of the funds in which those separate accounts are invested. The NAV is used as a practical expedient for fair value and represents the exit price for the separate account. Separate account assets are excluded from classification in the fair value hierarchy.

Liabilities

Policyholder Account Balances, Future Policy Benefits and Claims

There is no active market for the transfer of the Company’s embedded derivatives attributable to the provisions of IUL products.

The Company uses discounted cash flow models to determine the fair value of the embedded derivatives associated with the provisions of its IUL products. The fair value of IUL embedded derivatives includes significant observable interest rates, volatilities and equity index levels and the significant unobservable estimate of the Company’s nonperformance risk. Given the significance of the nonperformance risk assumption, the IUL embedded derivatives are classified as Level 3.

The embedded derivatives attributable to these provisions are recorded in Policyholder account balances, future policy benefits and claims.

Other Liabilities

Derivatives that are measured using quoted prices in active markets, such as derivatives that are exchange-traded, are classified as Level 1 measurements. The variation margin on futures contracts is also classified as Level 1. The fair value of derivatives that are traded in less active OTC markets is generally measured using pricing models with market observable inputs such as interest rates and equity index levels. These measurements are classified as Level 2 within the fair value hierarchy and include swaps and the majority of options. The Company’s nonperformance risk associated with uncollateralized derivative liabilities was immaterial as of both December 31, 2023 and 2022. See Note 16 and Note 17 for further information on the credit risk of derivative instruments and related collateral.

Fair Value on a Nonrecurring Basis

During the years ended December 31, 2023 and 2022, there were no material assets or liabilities measured at fair value on a nonrecurring basis.

Assets and Liabilities Not Reported at Fair Value

The following tables provide the carrying value and the estimated fair value of financial instruments that are not reported at fair value:


	December 31, 2023
	Carrying Value		Fair Value
(in thousands)	Carrying Value		Level 1		Level 2		Level 3		Total
Financial Assets
Mortgage loans, net	$	144,910	$	—	$	—	$	134,224	$	134,224
Policy loans		53,615		—		53,615		—		53,615

Financial Liabilities
Policyholder account balances, future policy benefits and claims	$	705,348	$	—	$	—	$	684,945	$	684,945
Separate account liabilities – investment contracts		3,412		—		3,412		—		3,412


	December 31, 2022
	Carrying Value		Fair Value
(in thousands)	Carrying Value		Level 1		Level 2		Level 3		Total
Financial Assets
Mortgage loans, net	$	157,068	$	—	$	—	$	143,477	$	143,477
Policy loans		50,791		—		50,791		—		50,791

Financial Liabilities
Policyholder account balances, future policy benefits and claims	$	761,275	$	—	$	—	$	728,833	$	728,833
Separate account liabilities – investment contracts		3,048		—		3,048		—		3,048

See Note 7 for additional information on mortgage loans and policy loans.

F-39

RiverSource Life Insurance Co. of New York

Policyholder account balances, future policy benefits and claims include fixed annuities in deferral status, non-life contingent fixed annuities in payout status and the fixed portion of a small number of variable annuity contracts classified as investment contracts. See Note 10 for additional information on these liabilities. Separate account liabilities are related to certain annuity products that are classified as investment contracts.

14. RELATED PARTY TRANSACTIONS

Revenues

See Note 4 for information about revenues from contracts with customers earned by the Company from related party transactions with affiliates.

Expenses

Charges by Ameriprise Financial and affiliated companies to the Company for use of joint facilities, technology support, marketing services and other services aggregated $23.0 million, $22.9 million and $23.1 million for the years ended December 31, 2023, 2022 and 2021, respectively. Certain of these costs are included in DAC. Expenses allocated to the Company may not be reflective of expenses that would have been incurred by the Company on a stand-alone basis.

Income Taxes

The Company’s taxable income is included in the consolidated federal income and various state tax returns of Ameriprise Financial. The net amount due to Ameriprise Financial for income taxes was $428 thousand and $3.8 million as of December 31, 2023 and 2022, respectively, which is reflected in Other liabilities.

Lines of Credit

The Company, as the borrower, has amended its revolving credit agreement with Ameriprise Financial as the lender. The aggregate amount outstanding under this line of credit may not exceed the lesser of $25 million or 3% of the Company’s statutory admitted assets (excluding separate accounts) as of the prior year end. Prior to July 1, 2023, the interest rate for any borrowing under the agreement was established by reference to London Interbank Offered Rate (“LIBOR”) for U.S. dollar deposits with maturities comparable to the relevant interest period. In July 2023, in anticipation of the end of the publication of U.S. dollar LIBOR, an amendment to the agreement changed the interest rate to Daily Simple Secured Overnight Financing Rate plus 0.1% and an applicable margin subject to adjustment based on debt ratings of the senior unsecured debt of Ameriprise Financial. Amounts borrowed may be repaid at any time with no prepayment penalty. The credit agreement is amended to extend the maturity on an annual basis with Ameriprise Financial, subject to the New York Department’s non-disapproval. There were no amounts outstanding on this line of credit as of both December 31, 2023 and 2022.

Dividends or Distributions

During the years ended December 31, 2023, 2022 and 2021, the Company paid cash dividends or distributions of $50 million, $63 million and nil, respectively, to RiverSource Life. For dividend or other distributions from the Company, advance notification was provided to the New York Department prior to payments. See Note 15 for additional information.

15. STATUTORY ACCOUNTING PRINCIPLES AND REQUIREMENTS

The National Association of Insurance Commissioners (“NAIC”) defines Risk-Based Capital (“RBC”) requirements for insurance companies. The RBC requirements are used by the NAIC and state insurance regulators to identify companies that merit regulatory actions designed to protect policyholders. These requirements apply to the Company. The Company has met its minimum RBC requirements.

Insurance companies are required to prepare statutory financial statements in accordance with the accounting practices prescribed or permitted by the insurance departments of their respective states of domicile, which vary materially from GAAP. Prescribed statutory accounting practices include publications of the NAIC, as well as state laws, regulations and general administrative rules. The State of New York has adopted the NAIC Accounting Practices and Procedures Manual as its prescribed basis of statutory accounting principles. In addition, New York has prescribed certain reserve requirements that differ from those required under NAIC statutory accounting principles. As of December 31, 2023 and 2022, application of these New York prescribed practices which deviate from the NAIC requirements resulted in an increase of $7.1 million and $66.0 million to the Company’s net income, respectively, and a decrease to the Company’s statutory surplus of $76.1 million and $83.2 million, respectively. The Company’s RBC would not have triggered a regulatory event without the application of these prescribed practices.

The more significant differences between NAIC statutory accounting principles and GAAP include charging policy acquisition costs to expense as incurred, establishing annuity and insurance reserves using different actuarial methods and assumptions, valuing investments on a different basis and excluding certain assets from the balance sheet by charging them directly to surplus, such as a portion of the net deferred income tax assets.

State insurance statutes generally require insurance companies to provide notice to state regulators prior to payment of dividends or distributions and those dividends or distributions exceeding prescribed limitations are subject to potential disapproval. For the Company, dividends or distributions in a calendar year which exceed the greater of: (i) 10% of statutory surplus as of the

F-40

RiverSource Life Insurance Co. of New York

immediately preceding year end, or (ii) statutory net gain from operations for the immediately preceding calendar year, not to exceed 30% of statutory surplus as of the immediately preceding year end would require pre-notification to the New York Department and are subject to potential disapproval. Statutory net gain from operations was $66.6 million, $212.7 million and $63.6 million for the years ended December 31, 2023, 2022 and 2021, respectively.

Comparisons of net income and shareholder’s equity, as shown in the accompanying GAAP financial statements, to that determined using statutory accounting principles prescribed by the State of New York (“SAP”) were as follows:


	Years Ended December 31,
(in thousands)	2023			2022			2021
Net Income
Net income, per accompanying GAAP financial statements	$	46,567		$	44,419		$	100,228
Net income, SAP basis⁽¹⁾		60,310			317,442			6,125
Difference	$	(13,743	)	$	(273,023	)	$	94,103



	December 31,
(in thousands)	2023		2022
Shareholder’s Equity
Shareholder’s equity, per accompanying GAAP financial statements	$	424,097	$	394,930
Capital and surplus, SAP basis⁽²⁾		244,121		319,620
Difference	$	179,976	$	75,310

⁽¹⁾	Results may be significantly impacted by changes in reserves for variable annuity guaranteed benefits, however, these impacts may be substantially offset by unrealized gains (losses) on derivatives which are not included in statutory income but are recorded directly to surplus.

⁽²⁾	Includes unassigned surplus of $135.2 million and $210.7 million as of December 31, 2023 and 2022, respectively.

As of December 31, 2023 and 2022, bonds carried at $220 thousand and $215 thousand, respectively, were on deposit with the State of New York as required by law.

16. OFFSETTING ASSETS AND LIABILITIES

Certain financial instruments and derivative instruments are eligible for offset in the Balance Sheets. The Company’s derivative instruments are subject to master netting and collateral arrangements and qualify for offset. A master netting arrangement with a counterparty creates a right of offset for amounts due to and from that same counterparty that is enforceable in the event of a default or bankruptcy. The Company’s policy is to recognize amounts subject to master netting arrangements on a gross basis in the Balance Sheets.

The following tables present the gross and net information about the Company’s assets subject to master netting arrangements:


	December 31, 2023
	Gross Amounts of Recognized Assets		Gross Amounts Offset in the Balance Sheets		Amounts of Assets Presented in the Balance Sheets		Gross Amounts Not Offset in the Balance Sheets									Net Amount
(in thousands)	Gross Amounts of Recognized Assets		Gross Amounts Offset in the Balance Sheets		Amounts of Assets Presented in the Balance Sheets		Financial Instruments⁽¹⁾			Cash Collateral			Securities Collateral			Net Amount
Derivatives:
OTC	$	72,768	$	—	$	72,768	$	(29,626	)	$	(40,364	)	$	(2,249	)	$	529
OTC cleared		323		—		323		(323	)		—			—			—
Exchange-traded		1,756		—		1,756		(271	)		—			—			1,485
Total	$	74,847	$	—	$	74,847	$	(30,220	)	$	(40,364	)	$	(2,249	)	$	2,014

	December 31, 2022
	Gross Amounts of Recognized Assets		Gross Amounts Offset in the Balance Sheets		Amounts of Assets Presented in the Balance Sheets		Gross Amounts Not Offset in the Balance Sheets									Net Amount
(in thousands)	Gross Amounts of Recognized Assets		Gross Amounts Offset in the Balance Sheets		Amounts of Assets Presented in the Balance Sheets		Financial Instruments⁽¹⁾			Cash Collateral			Securities Collateral			Net Amount
Derivatives:
OTC	$	89,575	$	—	$	89,575	$	(13,173	)	$	(75,976	)	$	—		$	426
OTC cleared		701		—		701		(442	)		—			—			259
Exchange-traded		4,000		—		4,000		(325	)		—			—			3,675
Total	$	94,276	$	—	$	94,276	$	(13,940	)	$	(75,976	)	$	—		$	4,360

⁽¹⁾	Represents the amount of assets that could be offset by liabilities with the same counterparty under master netting or similar arrangements that management elects not to offset on the Balance Sheets.

F-41

RiverSource Life Insurance Co. of New York

The following tables present the gross and net information about the Company’s liabilities subject to master netting arrangements:


	December 31, 2023
	Gross Amounts of Recognized Liabilities		Gross Amounts Offset in the Balance Sheets		Amounts of Liabilities Presented in the Balance Sheets		Gross Amounts Not Offset in the Balance Sheets									Net Amount
(in thousands)	Gross Amounts of Recognized Liabilities		Gross Amounts Offset in the Balance Sheets		Amounts of Liabilities Presented in the Balance Sheets		Financial Instruments⁽¹⁾			Cash Collateral			Securities Collateral			Net Amount
Derivatives:
OTC	$	39,853	$	—	$	39,853	$	(29,626	)	$	(7,007	)	$	(3,063	)	$	157
OTC cleared		1,805		—		1,805		(323	)		—			—			1,482
Exchange-traded		271		—		271		(271	)		—			—			—
Total	$	41,929	$	—	$	41,929	$	(30,220	)	$	(7,007	)	$	(3,063	)	$	1,639


	December 31, 2022
	Gross Amounts of Recognized Liabilities		Gross Amounts Offset in the Balance Sheets		Amounts of Liabilities Presented in the Balance Sheets		Gross Amounts Not Offset in the Balance Sheets									Net Amount
(in thousands)	Gross Amounts of Recognized Liabilities		Gross Amounts Offset in the Balance Sheets		Amounts of Liabilities Presented in the Balance Sheets		Financial Instruments⁽¹⁾			Cash Collateral			Securities Collateral			Net Amount
Derivatives:
OTC	$	58,017	$	—	$	58,017	$	(13,173	)	$	(13,227	)	$	(31,449	)	$	168
OTC cleared		442		—		442		(442	)		—			—			—
Exchange-traded		325		—		325		(325	)		—			—			—
Total	$	58,784	$	—	$	58,784	$	(13,940	)	$	(13,227	)	$	(31,449	)	$	168

⁽¹⁾	Represents the amount of liabilities that could be offset by assets with the same counterparty under master netting or similar arrangements that management elects not to offset on the Balance Sheets.

In the tables above, the amount of assets or liabilities presented are offset first by financial instruments that have the right of offset under master netting or similar arrangements, then any remaining amount is reduced by the amount of cash and securities collateral. The actual collateral may be greater than amounts presented in the tables.

When the fair value of collateral accepted by the Company is less than the amount due to the Company, there is a risk of loss if the counterparty fails to perform or provide additional collateral. To mitigate this risk, the Company monitors collateral values regularly and requires additional collateral when necessary. When the value of collateral pledged by the Company declines, it may be required to post additional collateral.

Freestanding derivative instruments are reflected in Other assets and Other liabilities. Cash collateral pledged by the Company is reflected in Other assets and cash collateral accepted by the Company is reflected in Other liabilities. See Note 17 for additional disclosures related to the Company’s derivative instruments.

17. DERIVATIVES AND HEDGING ACTIVITIES

Derivative instruments enable the Company to manage its exposure to various market risks. The value of such instruments is derived from an underlying variable or multiple variables, including equity and interest rate indices or prices. The Company primarily enters into derivative agreements for risk management purposes related to the Company’s products and operations.

Certain of the Company’s freestanding derivative instruments are subject to master netting arrangements. The Company’s policy on the recognition of derivatives on the Balance Sheets is to not offset fair value amounts recognized for derivatives and collateral arrangements executed with the same counterparty under the same master netting arrangement. See Note 16 for additional information regarding the estimated fair value of the Company’s freestanding derivatives after considering the effect of master netting arrangements and collateral.

F-42

RiverSource Life Insurance Co. of New York

Generally, the Company uses derivatives as economic hedges and accounting hedges. The following table presents the notional value and gross fair value of derivative instruments, including embedded derivatives:


	December 31, 2023						December 31, 2022
			Gross Fair Value						Gross Fair Value
(in thousands)	Notional		Assets⁽¹⁾		Liabilities⁽²⁾		Notional		Assets⁽¹⁾		Liabilities⁽²⁾
Derivatives not designated as hedging instruments
Interest rate contracts	$	1,883,300	$	3,180	$	2,808	$	3,131,000	$	11,416	$	7,625
Equity contracts		1,401,329		71,361		35,509		1,291,022		81,619		50,887
Foreign exchange contracts		114,951		306		104		90,943		1,241		272
Credit contracts		104,115		—		3,508		—		—		—
Total non-designated hedges		3,503,695		74,847		41,929		4,512,965		94,276		58,784
Embedded derivatives
IUL		N/A		—		50,529		N/A		—		42,382
Total embedded derivatives		N/A		—		50,529		N/A		—		42,382
Total derivatives	$	3,503,695	$	74,847	$	92,458	$	4,512,965	$	94,276	$	101,166

N/A Not applicable

⁽¹⁾	The fair value of freestanding derivative assets is included in Other assets.

⁽²⁾	The fair value of freestanding derivative liabilities is included in Other liabilities. The fair value of IUL embedded derivatives is included in Policyholder account balances, future policy benefits and claims.

See Note 13 for additional information regarding the Company’s fair value measurement of derivative instruments.

As of December 31, 2023 and 2022, investment securities with a fair value of $93.9 million and $117.4 million, respectively, were pledged to meet contractual obligations under derivative contracts, of which $3.6 million and $32.5 million, respectively, may be sold, pledged or rehypothecated by the counterparty. As of December 31, 2023 and 2022, investment securities with a fair value of $2.6 million and nil, respectively, were received as collateral to meet contractual obligations under derivative contracts, of which nil may be sold, pledged or rehypothecated by the Company as of both December 31, 2023 and 2022. As of both December 31, 2023 and 2022, the Company had sold, pledged or rehypothecated none of these securities. In addition, as of both December 31, 2023 and 2022, non-cash collateral accepted was held in separate custodial accounts and was not included in the Company’s Balance Sheets.

The following table presents a summary of the impact of derivatives not designated as hedging instruments, including embedded derivatives, on the Statements of Income:


(in thousands)	Interest Credited to Fixed Accounts			Change in Fair Value of Market Risk Benefits
Year Ended December 31, 2023
Interest rate contracts	$	—		$	(23,725	)
Equity contracts		4,569			(77,123	)
Foreign exchange contracts		—			402
Credit contracts		—			(19	)
IUL embedded derivatives		(5,694	)		—
Total gain (loss)	$	(1,125	)	$	(100,465	)
Year Ended December 31, 2022
Interest rate contracts	$	—		$	(145,925	)
Equity contracts		(6,797	)		35,340
Foreign exchange contracts		—			5,198
IUL embedded derivatives		11,718			—
Total gain (loss)	$	4,921		$	(105,387	)
Year Ended December 31, 2021
Interest rate contracts	$	—		$	(49,439	)
Equity contracts		4,552			(38,592	)
Foreign exchange contracts		—			477
IUL embedded derivatives		1,009			—
Total gain (loss)	$	5,561		$	(87,554	)

The Company holds derivative instruments that either do not qualify or are not designated for hedge accounting treatment. These derivative instruments are used as economic hedges of equity, interest rate, credit and foreign currency exchange rate risk related to various products and transactions of the Company.

F-43

RiverSource Life Insurance Co. of New York

The deferred premium associated with certain of the above options is paid or received semi-annually over the life of the contract or at maturity. The following is a summary of the payments the Company is scheduled to make and receive for these options as of December 31, 2023:


(in thousands)	Premiums Payable		Premiums Receivable
2024	$	260	$	—
2025		130		—
2026		23,701		—
2027		—		—
2028		—		—
2029 – 2030		35,700		—
Total	$	59,791	$	—

Actual timing and payment amounts may differ due to future settlements, modifications or exercises of the contracts prior to the full premium being paid or received.

IUL products have returns tied to the performance of equity markets. As a result of fluctuations in equity markets, the obligation incurred by the Company related to IUL products will positively or negatively impact earnings over the life of these products. The equity component of IUL product obligations is considered an embedded derivative, which is bifurcated from the host contract for valuation purposes and reported on the Balance Sheets at fair value with changes in fair value reported in earnings. As a means of economically hedging its obligations under the provisions of this product, the Company enters into interest rate swaps, index options and futures contracts.

As discussed in Note 12, the Company issues variable annuity contracts that provide protection to contractholders from other-than-nominal capital market risk and expose the Company to other-than-nominal capital market risk. The Company economically hedges its obligations under these market risk benefits using options, swaptions, swaps and futures.

Credit Risk

Credit risk associated with the Company’s derivatives is the risk that a derivative counterparty will not perform in accordance with the terms of the applicable derivative contract. To mitigate such risk, the Company has established guidelines and oversight of credit risk through a comprehensive enterprise risk management program that includes members of senior management. Key components of this program are to require preapproval of counterparties and the use of master netting and collateral arrangements whenever practical. See Note 16 for additional information on the Company’s credit exposure related to derivative assets.

Certain of the Company’s derivative contracts contain provisions that adjust the level of collateral the Company is required to post based on the Company’s financial strength rating (or based on the debt rating of RiverSource Life’s parent, Ameriprise Financial). Additionally, certain of the Company’s derivative contracts contain provisions that allow the counterparty to terminate the contract if the Company does not maintain a specific financial strength rating or Ameriprise Financial’s debt does not maintain a specific credit rating (generally an investment grade rating). If these termination provisions were to be triggered, the Company’s counterparty could require immediate settlement of any net liability position. As of December 31, 2023 and 2022, the aggregate fair value of derivative contracts in a net liability position containing such credit contingent provisions was $9.9 million and $42.9 million, respectively. The aggregate fair value of assets posted as collateral for such instruments as of December 31, 2023 and 2022 was $9.7 million and $42.7 million, respectively. If the credit contingent provisions of derivative contracts in a net liability position as of December 31, 2023 and 2022 were triggered, the aggregate fair value of additional assets that would be required to be posted as collateral or needed to settle the instruments immediately would have been $157 thousand and $168 thousand as of December 31, 2023 and 2022, respectively.

18. SHAREHOLDER’S EQUITY

The following tables present the amounts related to each component of OCI:


	Year Ended December 31, 2023
(in thousands)	Pretax			Income Tax Benefit (Expense)			Net of Tax
Net unrealized gains (losses) on securities:
Net unrealized gains (losses) on securities arising during the period⁽¹⁾	$	54,710		$	(11,489	)	$	43,221
Reclassification of net (gains) losses on securities included in net income⁽²⁾		224			(47	)		177
Impact of benefit reserves and reinsurance recoverables		(2,181	)		458			(1,723	)
Net unrealized gains (losses) on securities		52,753			(11,078	)		41,675
Effect of changes in discount rate assumptions on certain long-duration contracts		(7,753	)		1,628			(6,125	)
Effect of changes in instrument-specific credit risk on MRBs		(3,734	)		784			(2,950	)
Total other comprehensive income (loss)	$	41,266		$	(8,666	)	$	32,600

F-44

RiverSource Life Insurance Co. of New York


	Year Ended December 31, 2022
(in thousands)	Pretax			Income Tax Benefit (Expense)			Net of Tax
Net unrealized gains (losses) on securities:
Net unrealized gains (losses) on securities arising during the period⁽¹⁾	$	(282,360	)	$	59,296		$	(223,064	)
Reclassification of net (gains) losses on securities included in net income⁽²⁾		3,346			(703	)		2,643
Impact of benefit reserves and reinsurance recoverables		8,809			(1,849	)		6,960
Net unrealized gains (losses) on securities		(270,205	)		56,744			(213,461	)
Effect of changes in discount rate assumptions on certain long-duration contracts		78,368			(16,457	)		61,911
Effect of changes in instrument-specific credit risk on MRBs		23,844			(5,007	)		18,837
Total other comprehensive income (loss)	$	(167,993	)	$	35,280		$	(132,713	)


	Year Ended December 31, 2021
(in thousands)	Pretax			Income Tax Benefit (Expense)			Net of Tax
Net unrealized gains (losses) on securities:
Net unrealized gains (losses) on securities arising during the period⁽¹⁾	$	(53,907	)	$	11,321		$	(42,586	)
Reclassification of net (gains) losses on securities included in net income⁽²⁾		(10,377	)		2,179			(8,198	)
Impact of benefit reserves and reinsurance recoverables		2,233			(469	)		1,764
Net unrealized gains (losses) on securities		(62,051	)		13,031			(49,020	)
Effect of changes in discount rate assumptions on certain long-duration contracts		22,008			(4,622	)		17,386
Effect of changes in instrument-specific credit risk on MRBs		5,777			(1,213	)		4,564
Total other comprehensive income (loss)	$	(34,266	)	$	7,196		$	(27,070	)

⁽¹⁾	Includes impairments on Available-for-Sale securities related to factors other than credit that were recognized in OCI during the period.

⁽²⁾	Reclassification amounts are recorded in Net realized investment gains (losses).

Other comprehensive income (loss) related to net unrealized gains (losses) on securities includes three components: (i) unrealized gains (losses) that arose from changes in the market value of securities that were held during the period; (ii) (gains) losses that were previously unrealized, but have been recognized in current period net income due to sales of Available-for-Sale securities and due to the reclassification of noncredit losses to credit losses; and (iii) other adjustments primarily consisting of changes in insurance and annuity asset and liability balances, such as benefit reserves and reinsurance recoverables, to reflect the expected impact on their carrying values had the unrealized gains (losses) been realized as of the respective balance sheet dates.

The following table presents the changes in the balances of each component of AOCI, net of tax:


(in thousands)	Net Unrealized Gains (Losses) on Securities			Effect of Changes in Discount Rate Assumptions			Effect of Changes in Instrument- Specific Credit Risk on MRBs			Total
Balance at January 1, 2021	$	90,117		$	—		$	—		$	90,117
Cumulative effect of adoption of long-duration contracts guidance		48,935			(79,153	)		(22,676	)		(52,894	)
OCI before reclassifications		(40,822	)		17,386			4,564			(18,872	)
Amounts reclassified from AOCI		(8,198	)		—			—			(8,198	)
Total OCI		(49,020	)		17,386			4,564			(27,070	)
Balance at December 31, 2021		90,032			(61,767	)		(18,112	)		10,153
OCI before reclassifications		(216,104	)		61,911			18,837			(135,356	)
Amounts reclassified from AOCI		2,643			—			—			2,643
Total OCI		(213,461	)		61,911			18,837			(132,713	)
Balance at December 31, 2022		(123,429	)		144			725			(122,560	)
OCI before reclassifications		41,498			(6,125	)		(2,950	)		32,423
Amounts reclassified from AOCI		177			—			—			177
Total OCI		41,675			(6,125	)		(2,950	)		32,600
Balance at December 31, 2023	$	(81,754	)	$	(5,981	)	$	(2,225	)	$	(89,960	)

F-45

RiverSource Life Insurance Co. of New York

19. INCOME TAXES

The components of income tax provision were as follows:


	Years Ended December 31,
(in thousands)	2023			2022			2021
Current income tax
Federal	$	9,247		$	11,869		$	22,663
State and local		(173	)		185			624
Total current income tax		9,074			12,054			23,287
Deferred federal income tax		(1,519	)		(4,674	)		112
Total income tax provision	$	7,555		$	7,380		$	23,399

The principal reasons that the aggregate income tax provision is different from that computed by using the U.S. statutory rate of 21% were as follows:


	Years Ended December 31,
	2023			2022			2021
Tax at U.S. statutory rate		21.0	%		21.0	%		21.0	%
Changes in taxes resulting from:
Dividends received deduction		(3.4	)		(3.9	)		(1.6	)
Foreign tax credit, net of addback		(2.9	)		(2.9	)		(0.9	)
Other		(0.7	)		—			0.4
Income tax provision		14.0	%		14.2	%		18.9	%

The decrease in the Company’s effective tax rate for the year ended December 31, 2022 compared to 2021 is primarily due to lower pretax income relative to tax preferred items.

Deferred income tax assets and liabilities result from temporary differences between the assets and liabilities measured for GAAP reporting versus income tax return purposes. Deferred income tax assets and liabilities are measured at the statutory rate of 21% as of both December 31, 2023 and 2022. The significant components of the Company’s deferred income tax assets and liabilities, which are included net within Other assets or Other liabilities, were as follows:


	December 31,
(in thousands)	2023		2022⁽¹⁾
Deferred income tax assets
Insurance and annuity benefits including corresponding hedges	$	66,330	$	66,283
Investments including net unrealized on Available-for-Sale securities		22,092		31,247
Other		72		277
Gross deferred income tax assets		88,494		97,807
Deferred income tax liabilities
Deferred acquisition costs		23,492		25,486
Other		1,431		1,602
Gross deferred income tax liabilities		24,923		27,088
Net deferred income tax assets	$	63,571	$	70,719

⁽¹⁾	Prior period amounts have been reclassified to conform to current year presentation and relate to derivative activity being presented with the liabilities they are hedging and remaining investments being presented together inclusive of net unrealized on Available-for-Sale securities.

Based on analysis of the Company’s tax position, management believes it is more likely than not that the Company’s results of future operations and implementation of tax planning strategies will generate sufficient taxable income to enable the Company to utilize all of the deferred tax assets. Accordingly, no valuation allowance for deferred tax assets has been established as of both December 31, 2023 and 2022.

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits was as follows:


(in thousands)	2023			2022			2021
Balance at January 1	$	320		$	346		$	372
Additions for tax positions related to the current year		6			—			—
Reductions for tax positions related to the current year		(6	)		(26	)		(26	)
Additions for tax positions of prior years		324			—			—
Reductions for tax positions of prior years		(644	)		—			—
Balance at December 31	$	—		$	320		$	346

F-46

RiverSource Life Insurance Co. of New York

If recognized, approximately nil, $218 thousand and $218 thousand, net of federal tax benefits, of unrecognized tax benefits as of December 31, 2023, 2022 and 2021, respectively, would affect the effective tax rate.

The Company is not aware of any tax positions for which it is reasonably possible that the total amount of unrecognized tax benefits will significantly change in the next 12 months.

The Company recognizes interest and penalties related to unrecognized tax benefits as a component of the income tax provision. The Company recognized a net decrease of $90 thousand for the year ended December 31, 2023, and a net increase of $16 thousand and $11 thousand in interest and penalties for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2023 and 2022, the Company had a payable of nil and $90 thousand related to accrued interest and penalties, respectively.

The Company files income tax returns as part of its inclusion in the consolidated federal income tax return of Ameriprise Financial in the U.S. federal jurisdiction and various state jurisdictions. As of December 31, 2023, the federal statutes of limitations are closed on years through 2018. A previously open item for 2014 and 2015 was resolved in the second quarter of 2023. Also in the second quarter of 2023, the Internal Revenue Service (“IRS”) audit for tax years 2016 through 2018 was finalized. The IRS is currently auditing Ameriprise Financial’s U.S. income tax returns for 2019 and 2020. The state income tax returns of Ameriprise Financial and its subsidiaries, including the Company, are currently under examination by various jurisdictions for years ranging from 2017 through 2021.

20. COMMITMENTS AND CONTINGENCIES

Commitments

As of both December 31, 2023 and 2022, the Company had no funding commitments related to mortgage loans.

Contingencies

The Company and its affiliates are involved in the normal course of business in legal proceedings which include regulatory inquiries, arbitration and litigation, including class actions, concerning matters arising in connection with the conduct of its activities. These include proceedings specific to the Company as well as proceedings generally applicable to business practices in the industries in which it operates. The Company can also be subject to legal proceedings arising out of its general business activities, such as its investments, contracts and employment relationships. Uncertain economic conditions, heightened and sustained volatility in the financial markets and significant financial reform legislation may increase the likelihood that clients and other persons or regulators may present or threaten legal claims or that regulators increase the scope or frequency of examinations of the Company or the insurance industry generally.

As with other insurance companies, the level of regulatory activity and inquiry concerning the Company’s businesses remains elevated. From time to time, the Company and its affiliates, including AFS and RiverSource Distributors, Inc. receive requests for information from, and/or are subject to examination or claims by various state, federal and other domestic authorities. The Company and its affiliates typically have numerous pending matters, which include information requests, exams or inquiries regarding their business activities and practices and other subjects, including from time to time: sales and distribution of, and disclosure practices related to, various products, including the Company’s insurance and annuity products; supervision of associated persons, including AFS financial advisors and RiverSource Distributors, Inc.’s wholesalers; administration of insurance and annuity claims; security of client information; and transaction monitoring systems and controls. The Company and its affiliates are cooperating with the applicable regulators.

These pending matters are subject to uncertainties and, as such, it is inherently difficult to determine whether any loss is probable or even reasonably possible, or to reasonably estimate the amount of any loss that may result from such matters. The Company cannot predict with certainty if, how, or when any such proceedings will be initiated or resolved. Matters frequently need to be more developed before a potential loss or range of loss can be reasonably estimated for any matter. An adverse outcome in any matter could result in an adverse judgment, a settlement, fine, penalty, or other sanction, and may lead to further claims, examinations, or adverse publicity each of which could have a material adverse effect on the Company’s financial condition, results of operations, or liquidity.

In accordance with applicable accounting standards, the Company establishes an accrued liability for contingent litigation and regulatory matters when those matters present loss contingencies that are both probable and can be reasonably estimated. The Company discloses the nature of the contingency when management believes there is at least a reasonable possibility that the outcome may be material to the Company’s financial statements and, where feasible, an estimate of the possible loss. In such cases, there still may be an exposure to loss in excess of any amounts reasonably estimated and accrued. When a loss contingency is not both probable and reasonably estimable, the Company does not establish an accrued liability, but continues to monitor, in conjunction with any outside counsel handling a matter, further developments that would make such loss contingency both probable and reasonably estimable. Once the Company establishes an accrued liability with respect to a loss contingency, the Company continues to monitor the matter for further developments that could affect the amount of the accrued liability that has been previously established, and any appropriate adjustments are made each quarter.

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RiverSource Life Insurance Co. of New York

Guaranty Fund Assessments

The Company is required by law to be a member of the guaranty fund association in the State of New York. In the event of insolvency of one or more unaffiliated insurance companies, the Company could be adversely affected by the requirement to pay assessments to the guaranty fund association. The Company projects its cost of future guaranty fund assessments based on estimates of insurance company insolvencies provided by the National Organization of Life and Health Insurance Guaranty Associations and the amount of its premiums written relative to the industry-wide premium in the State of New York. The Company accrues the estimated cost of future guaranty fund assessments when it is considered probable that an assessment will be imposed, the event obligating the Company to pay the assessment has occurred and the amount of the assessment can be reasonably estimated.

As of both December 31, 2023 and 2022, the Company had no accrual established for estimated future guaranty fund assessments.

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RiverSource Life Insurance Co. of New York 20 Madison Avenue Extension Albany, NY 12203 1-800-541-2251		RiverSource Distributors, Inc. (Distributor), Member FINRA. Issued by RiverSource Life Insurance Co. of New York, Albany, New York. Affiliated with Ameriprise Financial Services, LLC.

ANN9126_12_C01_(05/24)		© 2008-2024 RiverSource Life Insurance Company. All rights reserved.