REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of Wilton Reassurance Life Co of New York and the contractholders of

Wilton Reassurance Life Co of New York Variable Annuity Account

Opinion on the Financial Statements and Financial Highlights

We have audited the accompanying statement of net assets of each of the sub-accounts of Wilton Reassurance Life Co of New York Variable Annuity Account (the “Account”) listed in Appendix A as of December 31, 2023, the related statement of operations, statements of changes in net assets, and the financial highlights for each of the periods indicated in Appendix A and the related notes. In our opinion, the financial statements and financial highlights present fairly, in all material respects, the financial position of each of the sub-accounts of the Account as of December 31, 2023, and the results of their operations, changes in their net assets, and the financial highlights for each of the periods indicated in Appendix A, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements and financial highlights are the responsibility of the Account’s management. Our responsibility is to express an opinion on the Account’s financial statements and financial highlights 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 the Account 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 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 and financial highlights are free of material misstatement, whether due to error or fraud. The Account is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Account’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements and financial highlights, 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 and financial highlights. 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 and financial highlights. Our procedures included confirmation of securities owned as of December 31, 2023, by correspondence with the Account’s fund managers. We believe that our audits provide a reasonable basis for our opinion.

/s/ DELOITTE & TOUCHE LLP

Stamford, Connecticut

April 4, 2024

We have served as the auditor of Wilton Reassurance Life Co of New York Variable Annuity Account since 1999.

WILTON REASSURANCE LIFE CO OF NEW YORK VARIABLE ANNUITY ACCOUNT

STATEMENT OF NET ASSETS

As of December 31, 2023

STATEMENT OF OPERATIONS

For the Year Ended December 31, 2023

See notes to financial statements.

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WILTON REASSURANCE LIFE CO OF NEW YORK VARIABLE ANNUITY ACCOUNT

STATEMENT OF NET ASSETS

As of December 31, 2023

STATEMENT OF OPERATIONS

For the Year Ended December 31, 2023

See notes to financial statements.

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WILTON REASSURANCE LIFE CO OF NEW YORK VARIABLE ANNUITY ACCOUNT

STATEMENT OF CHANGES IN NET ASSETS

For the Year Ended December 31,

See notes to financial statements.

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WILTON REASSURANCE LIFE CO OF NEW YORK VARIABLE ANNUITY ACCOUNT

STATEMENT OF CHANGES IN NET ASSETS

For the Year Ended December 31,

See notes to financial statements.

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WILTON REASSURANCE LIFE CO OF NEW YORK VARIABLE ANNUITY ACCOUNT

STATEMENT OF CHANGES IN NET ASSETS

For the Year Ended December 31,

See notes to financial statements.

5

WILTON REASSURANCE LIFE CO OF NEW YORK VARIABLE ANNUITY ACCOUNT

STATEMENT OF CHANGES IN NET ASSETS

For the Year Ended December 31,

See notes to financial statements.

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WILTON REASSURANCE LIFE CO OF NEW YORK VARIABLE ANNUITY ACCOUNT

NOTES TO FINANCIAL STATEMENTS

Wilton Reassurance Life Co of New York Variable Annuity Account, formerly known as Intramerica Variable Annuity Account (the “Account”), a unit investment trust registered with the Securities and Exchange Commission under the Investment Company Act of 1940, is a separate account of Wilton Reassurance Life Company of New York (“Wilton Re New York” or the “Company”). The assets of the Account are legally segregated from those of the Company. The Company is a wholly owned subsidiary of Wilton Reassurance Company (WRAC) which, in turn is a wholly owned subsidiary of Wilton Re U.S. Holdings, Inc., a Delaware corporation (Wilton Re U.S.). All but a de minimis portion of the economic interests and 100% of the voting interests of Wilton Re U.S. are held or controlled by Wilton Re U.S. Holdings Trust, an Ontario trust (the Wilton Re Trust). In turn, all economic interests associated with the Wilton Re Trust accrue to Wilton Re Ltd. (WRL), a non-insurance holding company registered in Nova Scotia, Canada. WRL is deemed the ultimate parent corporation in the Company’s holding company system. Effective October 1, 2021, WRAC, acquired Intramerica Life Insurance Company (“Intramerica”). The Account was established by Intramerica. On November 1, 2021, Intramerica merged with and into Wilton Re New York, with Wilton Re New York being the surviving company to the merger. These financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”).

The assets within the Account are legally segregated from each other into sub-accounts (the “sub-accounts”). The Company issued the Scudder Horizon variable annuity contract, the deposits of which are invested at the direction of the contractholders in the sub- accounts that comprise the Account. The Account accepts additional deposits from existing contractholders, but is closed to new contractholders. Absent any contract provisions wherein the Company contractually guarantees either a minimum return or account value upon death or annuitization, variable annuity contractholders bear the investment risk that the sub-accounts may not meet their stated investment objectives. The sub-account names listed below correspond to mutual fund portfolios (“Fund” or “Funds”) in which they invest:

DWS Capital Growth VIP Class A

DWS Core Equity VIP Class A

DWS CROCI® International VIP Class A

DWS Global Income Builder VIP Class A II

DWS Global Small Cap VIP Class A

DWS Government Money Market VIP Class A II

DWS Small Mid Cap Growth VIP Class A II

The net assets are affected by the investment results of each Fund, transactions by contractholders and certain contract expenses (see Note 5). Contractholders’ interests consist of accumulation units of the sub-account. The accompanying financial statements include only contractholders’ purchase payments applicable to the variable portions of their contracts and exclude any purchase payments directed by the contractholder to the “Fixed Account” in which the contractholders’ deposits are included in the Company’s general account assets and earn a fixed rate of return.

A contractholder may choose from among a number of different underlying Fund options. The underlying Funds are not available to the general public directly. These Funds are available as investment options in variable annuity contracts or variable life insurance policies issued by life insurance companies, or in certain cases, through participation in certain qualified pension or retirement plans.

Some of these underlying Funds have been established by investment advisers that manage publicly traded mutual funds that have similar names and investment objectives. While some of the underlying Funds may be

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WILTON REASSURANCE LIFE CO OF NEW YORK VARIABLE ANNUITY ACCOUNT

NOTES TO FINANCIAL STATEMENTS

similar to and may in fact be modeled after publicly traded mutual funds, the underlying Funds are not otherwise directly related to any publicly traded mutual fund. Consequently, the investment performance of publicly traded Funds and any corresponding underlying Fund may differ substantially.

Subsequent Events - Subsequent events have been evaluated through April 4, 2024, the date the financial statements were issued, and no subsequent events have been identified.

There were no sub-account changes during the year ended December 31, 2023.

There were no sub-account changes during the year ended December 31, 2022.

The Account is an investment company and, accordingly, follows the investment company accounting and reporting guidance of the Financial Accounting Standards Board Accounting Standards Codification Topic 946 - Investment Companies, which is a part of GAAP.

Investments - Investments consist of shares of the Funds and are stated at fair value based on the reported net asset values of each corresponding Fund, which in turn value their investment securities at fair value. The difference between cost and fair value of shares owned on the day of measurement is recorded as unrealized gain or loss on investments.

Dividends - Dividends declared by the Funds are recognized on the ex-dividend date.

Net Realized Gains and Losses - Net realized gains and losses on Fund shares represent the difference between the proceeds from sales of shares of the Funds by the sub-accounts and the cost of such shares, which is determined on a weighted average basis, and realized gain distributions received from the underlying Fund. Transactions are recorded on a trade date basis. Distributions of net realized gains are recorded on the Funds’ ex-distribution date.

Federal Income Taxes - The Account intends to qualify as a segregated asset account as defined by the Internal Revenue Code of 1986 (“Code”). In order to qualify as a segregated asset account, each sub-account is required to satisfy the diversification requirements of Section 817(h) of the Code. The Code provides that the “adequately diversified” requirement may be met if the underlying investments satisfy either the statutory safe harbor test or diversification requirements set forth in regulations issued by the Secretary of the Treasury. The operations of the Account are included in the tax return of the Company. The Company is taxed as a life insurance company under the Code and joins with WRAC and its eligible domestic subsidiaries in the filing of a consolidated federal income tax return. No income taxes are allocable to the Account. The Account had no liability for unrecognized tax benefits as of December 31, 2023 and believes that the liability for unrecognized tax benefits balance will not materially change within the next twelve months.

Use of Estimates - The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported at the date of the financial statements and the reported amounts of increases and decreases in net assets resulting from operations and the accompanying notes. Actual results could differ from those estimates and those differences could be material.

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WILTON REASSURANCE LIFE CO OF NEW YORK VARIABLE ANNUITY ACCOUNT

NOTES TO FINANCIAL STATEMENTS

Fair value is defined 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. The hierarchy for inputs used in determining fair value maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that observable inputs be used when available. Assets recorded on the Statement of Net Assets at fair value are categorized in the fair value hierarchy based on the observability of inputs to the valuation techniques as follows:

In determining fair value, the Account uses the market approach, which generally utilizes market transaction data for the same or similar instruments. All investments during the reporting period consist of shares of the Funds that have daily quoted net asset values for identical assets that the sub-account can access and are categorized as Level 1. Net asset values for these actively traded Funds are obtained daily from the Funds’ managers. The Account’s policy is to recognize transfers of securities among the levels at the beginning of the reporting period.

Mortality and Expense Risk Charge - The Company assumes mortality and expense risks related to the operations of the Account and deducts charges daily at a rate equal to 0.40% per annum of the daily net assets of the Account, but reserves the right to increase the charges to 0.70%. The mortality and expense risk charge is recognized as a reduction in accumulation unit values and reported on the Statement of Operations. The mortality and expense risk charge covers insurance benefits available with the contract and certain expenses of the contract. It also covers the risk that the current charges will not be sufficient in the future to cover the cost of administering the contract.

Contract Administration Charge - The Company deducts administrative expense charges daily at a rate equal to 0.30% per annum of the daily net assets of the Account. The contract administration charge is recognized as a reduction in accumulation unit values and reported on the Statement of Operations.

Records Maintenance Charge - The contract allows the Company to deduct a maximum of $40 at the end of each contract year. However, at this time the Company does not deduct an annual records maintenance charge and bears all maintenance costs. This charge, if deducted, is recognized as a redemption of units and reported on the Statements of Changes in Net Assets.

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WILTON REASSURANCE LIFE CO OF NEW YORK VARIABLE ANNUITY ACCOUNT

NOTES TO FINANCIAL STATEMENTS

The cost of investments purchased during the year ended December 31, 2023 was as follows:

A summary of accumulation units outstanding, accumulation unit values, net assets, net investment income ratios, expense ratios, excluding expenses of the underlying Funds, and total return ratios by sub-account is presented below for each of the five years in the period ended December 31, 2023.

As discussed in Note 5, the expense ratio represents mortality and expense risk and contract administration expense charges which are assessed as a percentage of daily net assets.

Items in the following table are notated as follows:

Sub-accounts with a date notation indicate the effective date of that investment option in the Account. Consistent with the total return, investment income ratio is calculated for the period or from the effective date through the end of the reporting period. The investment income ratio for closed sub-accounts is calculated from the beginning of period, or from the effective date, through the last day the sub-account was open. The investment income ratio is reported at zero when no dividend is received in the Sub-Account during the period or the net asset value at the end of the period is zero.

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WILTON REASSURANCE LIFE CO OF NEW YORK VARIABLE ANNUITY ACCOUNT

NOTES TO FINANCIAL STATEMENTS

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