UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                   FORM 10-Q


Quarterly Report Under Section 13 or 15(d)of the Securities Exchange Act of 1934

(Mark one)
[ X ] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934

                 For the quarterly period ended March 31, 2000

                                       OR

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
    EXCHANGE ACT OF 1934

For the transition period from             to

                        Commission file number 33-28976

                            IDS LIFE INSURANCE COMPANY
             (Exact name of registrant as specified in its charter)

                           MINNESOTA                 41-0823832
             (State or other jurisdiction of    (I.R.S. Employer
              incorporation or organization)     Identification No.)

       IDS TOWER 10, MINNEAPOLIS, MINNESOTA                     55440-0010
         (Address of principal executive offices)                 (Zip Code)

        (Registrant's telephone number, including area code) (612) 671-1257

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days. Yes X No

THE  REGISTRANT  MEETS  THE  CONDITIONS  SET FORTH IN  GENERAL  INSTRUCTION
H(1)(a)  AND (b) OF FORM  10-Q  AND IS  THEREFORE  FILING  THIS  FORM  WITH  THE
PERMITTED ABBREVIATED NARRATIVE DISCLOSURE.

<PAGE>

                           IDS LIFE INSURANCE COMPANY

                                    FORM 10-Q

                      For the Quarter Ended March 31, 2000

                                Table of Contents

PART I - FINANCIAL INFORMATION                                         Page

         Item 1. Financial Statements

                  Consolidated Balance Sheets as of
                  March 31, 2000 (unaudited) and
                  December 31, 1999                                    3 - 4

                  Consolidated Statements of Income for the
                  three months ended March 31, 2000 and 1999
                  (unaudited)                                              5

                  Consolidated Statements of Cash Flows for the
                  three months ended March 31, 2000 and 1999
                  (unaudited)                                          6 - 7

                  Notes to Consolidated Financial Statements
                  (unaudited)                                          8 - 9

         Item 2.  Management's Discussion and Analysis of
                  Consolidated Financial Condition and
                  Results of Operations                              10 - 12

PART II - OTHER INFORMATION                                          13 - 16

SIGNATURES                                                                17

<PAGE>

                           IDS LIFE INSURANCE COMPANY
                           CONSOLIDATED BALANCE SHEETS
                                  ($ thousands)
<TABLE>
<CAPTION>
<S>                                                          <C>                   <C>
                                                                March 31,            December 31,
ASSETS                                                            2000                   1999
                                                             ----------------      ------------------
                                                               (unaudited)
Investments:
    Fixed Maturities:
       Held to maturity, at amortized cost (Fair value:
            2000, $6,947,896; 1999,$7,105,743)                    $7,016,434              $7,156,292
       Available for sale, at fair value (Amortized cost:
            2000, $13,632,816; 1999, $13,703,137)                 12,934,920              13,049,549
                                                             ----------------      ------------------

                                                                  19,951,354              20,205,841

    Mortgage loans on real estate                                  3,596,389               3,606,377
    Policy loans                                                     575,421                 561,834
    Other investments                                                530,904                 506,797
                                                             ----------------      ------------------

                  Total investments                               24,654,068              24,880,849

Cash and cash equivalents                                             43,421                  32,333

Amounts recoverable from reinsurers                                  343,503                 327,168

Amounts due from brokers                                                 507                     145

Other accounts receivable                                             71,793                  48,578

Accrued investment income                                            340,709                 343,449

Deferred policy acquisition costs                                  2,708,346               2,665,175

Deferred income taxes                                                252,867                 216,020

Other assets                                                          37,411                  33,089

Separate account assets                                           38,430,646              35,894,732
                                                             ----------------      ------------------

                  Total assets                                   $66,883,271             $64,441,538
                                                             ================      ==================
</TABLE>

<PAGE>

                           IDS LIFE INSURANCE COMPANY
                           CONSOLIDATED BALANCE SHEETS
                       ($ thousands, except share amounts)
                                   (continued)
<TABLE>
<CAPTION>
<S>                                                           <C>                   <C>
                                                                 March 31,            December 31,
LIABILITIES AND STOCKHOLDER'S EQUITY                               2000                   1999
                                                              ----------------      ------------------
                                                                (unaudited)
Liabilities:
    Future policy benefits:
       Fixed annuities                                            $20,211,549             $20,552,159
       Universal life-type insurance                                3,400,958               3,391,203
       Traditional life insurance                                     228,849                 226,842
       Disability income and
           long-term care insurance                                   858,813                 811,941
    Policy claims and other
       policyholders' funds                                            46,182                  24,600
    Amounts due to brokers                                            141,662                 148,112
    Other                                                             722,132                 579,678
    liabilities
    Separate account liabilities                                   38,430,646              35,894,732
                                                              ----------------      ------------------

                     Total liabilities                             64,040,791              61,629,267
                                                              ----------------      ------------------

Stockholder's equity:
    Capital stock, $30 par value per share;
       100,000 shares authorized, issued and outstanding                3,000                   3,000
    Additional paid-in capital                                        288,327                 288,327
    Accumulated other comprehensive loss, net of tax:
        Net unrealized securities (losses) gains                     (463,368)              (411,230)
    Retained earnings                                               3,014,521               2,932,174
                                                              ----------------      ------------------

                     Total stockholder's equity                     2,842,480               2,812,271
                                                              ----------------      ------------------

Total liabilities and stockholder's equity                        $66,883,271             $64,441,538
                                                              ================      ==================

</TABLE>

                             See accompanying notes.

<PAGE>

                           IDS LIFE INSURANCE COMPANY
                        CONSOLIDATED STATEMENTS OF INCOME
                                  ($ thousands)
                                   (unaudited)
<TABLE>
<CAPTION>
<S>                                                           <C>                  <C>
                                                                        Three months ended
                                                                             March 31,
                                                                   2000                   1999
                                                              ----------------      ------------------
Revenues:
    Premiums:
       Traditional life insurance                                     $13,719                 $13,377
       Disability income and
         long-term care insurance                                      54,277                  47,435
                                                              ----------------      ------------------
                     Total premiums                                    67,996                  60,812

    Policyholder and contractholder charges                           120,027                 101,174
    Management and other fees                                         144,192                 109,997
    Net investment income                                             463,263                 481,132
    Net realized (loss) gain on investments                           (20,895)                  3,703
                                                              -----------------     -----------------
                     Total revenues                                   774,583                756,818

                                                              -----------------     -----------------

Benefits and expenses:
    Death and other benefits:
       Traditional life insurance                                       8,499                   7,773
       Universal life-type insurance
             and investment contracts                                  31,747                  27,663
       Disability income and
             long-term care insurance                                   9,448                   7,129
    Increase in liabilities for
       future policy benefits:
             Traditional life insurance                                 1,838                   1,591
             Disability income and
                long-term care insurance                               24,732                  19,965
    Interest credited on universal life-type
       insurance and investment contracts                             299,293                 310,785
    Amortization of deferred policy
       acquisition costs                                               95,187                  93,569
    Other insurance and operating expenses                             89,339                  69,780
                                                              ----------------      ------------------
                     Total benefits and expenses                      560,083                 538,255
                                                              ----------------      ------------------

Income before income taxes                                            214,500                 218,563

Income taxes                                                           62,154                  77,697
                                                              ----------------      ------------------

Net income                                                           $152,346                $140,866
                                                              ================      ==================

</TABLE>

                             See accompanying notes.

<PAGE>

                           IDS LIFE INSURANCE COMPANY
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                  ($thousands)
                                   (unaudited)
<TABLE>
<CAPTION>
<S>                                                           <C>                   <C>
                                                                         Three months ended
                                                                             March 31,
                                                                   2000                    1999
                                                              ----------------      -------------------
Cash flows from operating activities:
    Net income                                                       $152,346                 $140,866
    Adjustments to reconcile net income to
       net cash provided by operating activities:
             Policy loans, excluding universal
                life-type insurance:
                  Issuance                                            (14,519)                 (12,239)
                  Repayment                                            13,482                  12,627
             Change in amounts recoverable from reinsurers            (16,335)                 (12,512)
             Change in other accounts receivable                      (23,215)                  (3,849)
             Change in accrued investment income                        2,740                      402
             Change in deferred policy
                acquisition costs, net                                (41,037)                  (3,011)
             Change in liabilities for future policy
                benefits for  traditional life,
                disability income and
                long-term care insurance                               48,878                   35,147
             Change in policy claims and other
                policyholders' funds                                   21,582                   41,431
             Change in deferred income taxes                           (8,772)                  12,878
             Change in other liabilities                              142,452                   34,731
             Accretion of discount, net                                (6,266)                   1,625
             Net realized gain (loss) on investments                   20,895                   (3,703)
             Policyholder and contractholder charges,
                non-cash                                              (39,074)                 (43,906)
             Other, net                                                 2,668                   (6,289)
                                                              ----------------      --------------------

                Net cash provided by operating activities            $255,825                 $194,198
                                                              ----------------      --------------------
</TABLE>

<PAGE>

                           IDS LIFE INSURANCE COMPANY
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                  ($ thousands)
                                   (unaudited)
                                   (continued)
<TABLE>
<CAPTION>
<S>                                                           <C>                   <C>
                                                                        Three months ended
                                                                             March 31,
                                                                   2000                   1999
                                                              ----------------      ------------------
Cash flows from investing activities: Fixed maturities held to maturity:
       Maturities, sinking fund payments and calls                   $127,344                $215,088
       Sales                                                            8,193                  37,183
    Fixed maturities available for sale:
       Purchases                                                     (418,496)              (534,626)
       Maturities, sinking fund payments and calls                    284,047                 505,204
       Sales                                                          161,170                   5,783
    Other investments, excluding policy loans:
       Purchases                                                     (136,419)              (119,594)
       Sales                                                          110,564                  84,085
    Change in amounts due from broker                                    (362)                    327
    Change in amounts due to broker                                    (6,450)              (111,598)
                                                              -----------------      -----------------

              Net cash provided by investing activities
                                                                      129,591                 81,852
                                                              -----------------      -----------------

Cash flows from financing activities:
    Activity related to universal life-type insurance
     and investment contracts:
       Considerations received                                        432,063                 436,630
       Surrenders and death benefits                               (1,023,136)              (822,899)
       Interest credited to account balances                          299,293                 310,784
    Universal life-type insurance policy loans:
       Issuance                                                       (31,885)               (24,238)
       Repayment                                                       19,337                  18,390
    Cash dividends to parent                                          (70,000)               (70,000)
                                                              -----------------      -----------------

              Net cash used in financing activities                  (374,328)              (151,333)
                                                              -----------------      -----------------

Net increase in cash and cash equivalents                              11,088                 124,717

Cash and cash equivalents at beginning of period                       32,333                 22,453
                                                              -----------------      -----------------

Cash and cash equivalents at end of period                             $43,421               $147,170
                                                              =================      =================

</TABLE>

                            See accompanying notes.

<PAGE>

                          IDS LIFE INSURANCE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

                                 March 31, 2000
                                  ($ thousands)
                                   (unaudited)

1.   General

     In the opinion of the management of IDS Life Insurance Company (the
     Company), the accompanying unaudited consolidated financial statements
     contain all adjustments (consisting of normal recurring adjustments)
     necessary to present fairly its balance sheet as of March 31, 2000,
     statements of income for the three months ended March 31, 2000 and 1999 and
     statements of cash flows for the three months ended March 31, 2000 and
     1999.

     The Company is a wholly owned subsidiary of American Express Financial
     Corporation (AEFC), which is a wholly-owned subsidiary of American Express
     Company. The accompanying unaudited consolidated financial statements
     include the accounts of the Company and its wholly owned subsidiaries, IDS
     Life Insurance Company of New York, American Enterprise Life Insurance
     Company, American Centurion Life Assurance Company, American Partners Life
     Insurance Company and American Express Corporation. All material
     intercompany accounts and transactions have been eliminated in
     consolidation.

2.   Comprehensive Income

     Total comprehensive income was $100,211 and $30,706 for the three months
     ended March 31, 2000 and 1999 respectively.

3.   Statements of cash flows

     Cash paid for interest on borrowings totaled $1,208 and $528 for the three
     months ended March 31, 2000, and 1999, respectively. Cash paid for income
     taxes totaled $(915) and $(26,711)for the three months ended March 31, 2000
     and 1999, respectively.

<PAGE>

                         IDS LIFE INSURANCE COMPANY
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                  ($ thousands)
                                   (unaudited)
                                   (continued)

4.  Commitments and contingencies

    Commitments for purchases of investments in the ordinary course of business
    at March 31, 2000 aggregated $111,166.

    The maximum amount of life insurance risk retained by the Company is $750 on
    any policy insuring a single life and $1,500 on any policy insuring a
    joint-life combination. Beginning in 1999, the Company retains only 20% of
    the mortality risk on new variable universal life insurance policies. Risk
    not retained is reinsured with other life insurance companies, primarily on
    a yearly renewable term basis. Long-term care policies are primarily
    reinsured on a coinsurance basis. The Company retains all disability income
    and waiver of premium risk. Beginning in 2000, the Company will retain all
    accidental death benefit risk.

    In January 2000, AEFC reached an agreement in principle to settle three
    class-action lawsuits. The Company had been named as a co-defendant in all
    three lawsuits. It is expected the settlement will provide $215 million of
    benefits to more than 2 million class participants. The agreement in
    principle to settle also provides for release by class members of all
    insurance and annuity market conduct claims dating back to 1985 and is
    subject to a number of contingencies including a definitive agreement and
    court approval. The settlement costs allocated to the Company are included
    in the accompanying 1999 statement of income and did not have a material
    impact on the Company's consolidated financial position or results of
    operations.

    The Company is named as a defendant in various other lawsuits. The outcome
    of any litigation cannot be predicted with certainty. In the opinion of
    management, however, the ultimate resolution of these lawsuits, taken in
    aggregate should not have a material adverse effect on the Company's
    consolidated financial position.

<PAGE>

MANAGEMENT'S DISCUSSION AND ANALYSIS OF CONSOLIDATED FINANCIAL CONDITION AND
RESULTS OF OPERATIONS

Results of Operations

Three Months Ended March 31, 2000 Compared to Three Months Ended March 31, 1999:

     Consolidated net income increased 8 percent to $152 million for the three
months ended March 31, 2000, compared to $141 million in 1999. Earnings growth
resulted primarily from increases in management fees and policyholder and
contractholder charges partially offset by a decrease in spread rates and by a
realized loss on investments.

     Premiums received totaled $1.7 billion for the three months ended March 31,
2000, compared to $1.0 billion a year ago. The premium growth is primarily due
to increased sales of variable and fixed annuities and variable universal life
insurance.

     Policyholder and contractholder charges increased to $120 million for the
three months ended March 31, 2000, compared with $101 million a year ago. This
increase was primarily due to an increase in life insurance in force.

     Management and other fees increased to $144 million for the three months
ended March 31, 2000 compared with $110 million a year ago. This was primarily
due to an increase in average separate account assets outstanding, resulting
primarily from market appreciation. The Company provides investment management
services for many of the mutual funds which are used as investment options for
variable annuities and variable life insurance. The Company also receives a
mortality and expense risk fee from the separate accounts.

     Net investment income decreased to $473 million for the three months ended
March 31, 2000 compared to $481 million one year ago. This is primarily due to
lower investments in fixed maturities at March 31, 2000 compared to March 31,
1999.

     Total benefits and expenses were $569 million for the three months ended
March 31, 2000, an increase of 6 percent from a year ago. The largest component
of expenses, interest credited on universal life-type insurance and investment
contracts, decreased 4 percent to $299 million. This was due to lower aggregate
amounts of fixed annuities in force. Other insurance and operating expenses
increased 28 percent as a result of business growth and technology costs related
to growth initiatives.

<PAGE>

MANAGEMENT'S DISCUSSION AND ANALYSIS OF CONSOLIDATED FINANCIAL CONDITION AND
RESULTS OF OPERATIONS

Liquidity and Capital Resources

     The liquidity requirements of the Company are met by funds provided from
operations and investment activity. The primary components of the funds provided
are premiums, investment income, proceeds from sales of investments as well as
maturities and periodic repayments of investment principal.

     The primary uses of funds are policy benefits, commissions and operating
expenses, policy loans, new investment purchases and dividends to parent.

     The Company has an available line of credit with its parent of $200 million
($100 million committed and $100 million uncommitted). This line of credit is
used strictly as a short-term source of funds. At March 31, 2000, outstanding
borrowings under this agreement were $110 million. The Company also uses reverse
repurchase agreements for short-term liquidity needs. Outstanding reverse
repurchase agreements totaled $34 million at March 31, 2000.

     At March 31, 2000, approximately 12 percent of the Company's invested
assets were below-investment-grade bonds, compared to 11 percent at December 31,
1999. These investments may be subject to a higher degree of risk than
higher-rated issues because of the borrowers' generally greater sensitivity to
adverse economic conditions, such as recession or increasing interest rates, and
in certain instances the lack of an active secondary market. Expected returns on
below-investment-grade bonds reflect consideration of such factors. The Company
has identified those fixed maturities for which a decline in fair value is
determined to be other than temporary, and has written them down to fair value
with a charge to earnings. In recent months, the industry-wide default rate on
below-investment-grade bonds has increased significantly and this trend is
expected to continue over the next several months and possibly beyond.*
Additional investment security losses throughout the remainder of 2000 are
likely but the amount of these losses is dependent on a number of factors and
cannot be estimated at this time.* Management believes that there will not be a
significant adverse impact on the Company's consolidated financial position.*

     For the three months ended March 31, 2000, sales of fixed maturities held
to maturity were due to significant deterioration in the issuers'
creditworthiness.


     * Statements in this discussion of the Company's liquidity and capital
resources marked with an asterisk are forward-looking statements which are
subject to risks and uncertainties. Important factors that could cause results
to differ materially from these forward-looking statements include, among other
things, changes in the ability of issuers of investment securities held by the
Company to meet their debt obligations.

<PAGE>

MANAGEMENT'S DISCUSSION AND ANALYSIS OF CONSOLIDATED FINANCIAL CONDITION AND
RESULTS OF OPERATIONS

Liquidity and Capital Resources (continued)

     At March 31, 2000, the Company had an allowance for losses on mortgage
loans of $27 million.

     The Company paid $70 million in dividends to its parent during the three
months ended March 31, 2000.

<PAGE>

MANAGEMENT'S DISCUSSION AND ANALYSIS OF CONSOLIDATED FINANCIAL CONDITION AND
RESULTS OF OPERATIONS

PART II - OTHER INFORMATION

Item 1.       LEGAL PROCEEDINGS

              Reference is made to Note 4 of the Notes to Consolidated Financial
              Statements (unaudited) contained in the Report filed on Form 10-Q
              for the quarterly period ended March 31, 2000.

Item 2.       CHANGES IN SECURITIES AND USE OF PROCEEDS

              Not applicable.

Item 3.       DEFAULTS UPON SENIOR SECURITIES

              Not applicable.

Item 4.       SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

              Not applicable.

Item 5.       OTHER INFORMATION

              Not applicable.

Item 6.       EXHIBITS AND REPORTS ON FORM 8-K

                       (a)  Exhibits

                    3.1  Copy  of  Certificate  of  Incorporation  of  IDS  Life
                         Insurance  Company filed  electronically as Exhibit 3.1
                         to  Post  Effective  Amendment  No.  5 to  Registration
                         Statement  No.  33-28976  is  incorporated   herein  by
                         reference.

                    3.2  Copy  of the  Amended  By-laws  of IDS  Life  Insurance
                         Company   filed   electronically   as  Exhibit  3.2  to
                         Post-Effective   Amendment   No.   5  to   Registration
                         Statement  No.  33-28976  is  incorporated   herein  by
                         reference.

                    3.3  Copy of  Resolution  of the Board of  Directors  of IDS
                         Life Insurance Company, dated May 5, 1989, establishing
                         IDS Life  Account MGA filed  electronically  as Exhibit
                         3.3 to  Post-Effective  Amendment No.5 to  Registration
                         Statement  No.  33-28976  is  incorporated   herein  by
                         reference.

<PAGE>

PART II - OTHER INFORMATION (continued)

                    4.1  Copy of Non-tax qualified Group Annuity Contract,  Form
                         30363C,   filed   electronically   as  Exhibit  4.1  to
                         Post-Effective   Amendment   No.   5  to   Registration
                         Statement  No.  33-28976  is  incorporated   herein  by
                         reference.

                    4.2  Copy of Non-tax  qualified  Group Annuity  Certificate,
                         Form  30360C,  filed  electronically  as Exhibit 4.2 to
                         Post-Effective   Amendment   No.   5  to   Registration
                         Statement  No.  33-28976  is  incorporated   herein  by
                         reference.

                    4.3  Copy of Endorsement No.  30340C-GP to the Group Annuity
                         Contract  filed   electronically   as  Exhibit  4.3  to
                         Post-Effective   Amendment   No.   5  to   Registration
                         Statement  No.  33-28976  is  incorporated   herein  by
                         reference.

                    4.4  Copy of  Endorsement  No.  30340C to the Group  Annuity
                         Certificate  filed  electronically  as  Exhibit  4.4 to
                         Post-Effective   Amendment   No.   5  to   Registration
                         Statement  No.  33-28976  is  incorporated   herein  by
                         reference.

                    4.5  Copy of Tax  qualified  Group  Annuity  Contract,  Form
                         30369C,   filed   electronically   as  Exhibit  4.5  to
                         Post-Effective   Amendment   No.  10  to   Registration
                         Statement  No.  33-28976  is  incorporated   herein  by
                         reference.

                    4.6  Copy of Tax qualified Group Annuity  Certificate,  Form
                         30368C,   filed   electronically   as  Exhibit  4.6  to
                         Post-Effective    Amendment   No.10   to   Registration
                         Statement  No.  33-28976  is  incorporated   herein  by
                         reference.

                    4.7  Copy of Group IRA Annuity Contract,  Form 30372C, filed
                         electronically   as  Exhibit   4.7  to   Post-Effective
                         Amendment No. 10 to Registration Statement No. 33-28976
                         is incorporated herein by reference.

                    4.8  Copy of Group IRA  Annuity  Certificate,  Form  30371C,
                         filed  electronically  as Exhibit 4.8 to Post-Effective
                         Amendment No. 10 to Registration Statement No. 33-28976
                         is incorporated herein by reference.

                    4.9  Copy of Non-tax qualified  Individual Annuity Contract,
                         Form  30365D,  filed  electronically  as Exhibit 4.9 to
                         Post-Effective   Amendment   No.  10  to   Registration
                         Statement  No.  33-28976  is  incorporated   herein  by
                         reference.

<PAGE>

PART II - OTHER INFORMATION (continued)

                    4.10 Copy of Endorsement No. 30379 to the Individual Annuity
                         Contract,  filed  electronically  as  Exhibit  4.10  to
                         Post-Effective   Amendment   No.  10  to   Registration
                         Statement  No.  33-28976  is  incorporated   herein  by
                         reference.

                    4.11 Copy of Tax qualified Individual Annuity Contract, Form
                         30370C,   filed   electronically  as  Exhibit  4.11  to
                         Post-Effective   Amendment   No.  10  to   Registration
                         Statement  No.  33-28976  is  incorporated   herein  by
                         reference.

                    4.12 Copy of Individual IRA Annuity  Contract,  Form 30373C,
                         filed  electronically as Exhibit 4.12 to Post-Effective
                         Amendment No. 10 to Registration Statement No. 33-28976
                         is incorporated herein by reference.

                    4.13 Copy of Endorsement  No.33007 filed  electronically  as
                         Exhibit  4.13  to  Post-Effective  Amendment  No.12  to
                         Registration  Statement  No.  33-28976 is  incorporated
                         herein by reference.

                    4.14 Copy of Group  Annuity  Contract,  Form  30363D,  filed
                         electronically   as  Exhibit   4.1  to   Post-Effective
                         Amendment No. 2 to Registration  Statement No. 33-50968
                         is incorporated herein by reference.

                    4.15 Copy of Group Annuity  Certificate,  Form 30360D, filed
                         electronically   as  Exhibit   4.2  to   Post-Effective
                         Amendment No. 2 to Registration  Statement No. 33-50968
                         is incorporated herein by reference.

                    4.16 Form of Deferred Annuity Contract,  Form 30365E,  filed
                         electronically   as  Exhibit   4.3  to   Post-Effective
                         Amendment No. 2 to Registration  Statement No. 33-50968
                         is incorporated herein by reference.

                    4.17 Form of Group Deferred Variable Annuity Contract,  Form
                         34660,   filed   electronically   as  Exhibit   4.1  to
                         Post-Effective   Amendment   No.   2  to   Registration
                         Statement  No.  33-48701  is  incorporated   herein  by
                         reference.

                    4.18 Copy of Non-tax qualified Group Annuity Contract,  Form
                         33111,   filed   electronically   as  Exhibit   4.1  to
                         Registration  Statement No.  333-42793 is  incorporated
                         herein by reference.

<PAGE>

PART II - OTHER INFORMATION (continued)

                    4.19 Copy of Non-tax  qualified  Group Annuity  Certificate,
                         Form  33114,  filed  electronically  as Exhibit  4.2 to
                         Registration  Statement No.  333-42793 is  incorporated
                         herein by reference.

                    4.20 Copy of Tax  qualified  Group  Annuity  Contract,  Form
                         33112,   filed   electronically   as  Exhibit   4.3  to
                         Registration  Statement No.  333-42793 is  incorporated
                         herein by reference.

                    4.21 Copy of Tax qualified Group Annuity  Certificate,  Form
                         33115,   filed   electronically   as  Exhibit   4.4  to
                         Registration  Statement No.  333-42793 is  incorporated
                         herein by reference.

                    4.22 Copy of Group IRA Annuity Contract,  Form 33113,  filed
                         electronically as Exhibit 4.5 to Registration Statement
                         No. 333-42793 is incorporated herein by reference.

                    4.23 Copy of Group  IRA  Annuity  Certificate,  Form  33116,
                         filed  electronically  as Exhibit  4.6 to  Registration
                         Statement  No.  333-42793  is  incorporated  herein  by
                         reference.

                    4.24 Copy of Non-tax qualified  Individual Annuity Contract,
                         Form  30484,  filed  electronically  as Exhibit  4.7 to
                         Post-Effective   Amendment   No.   1  to   Registration
                         Statement  No.  333-42793  is  incorporated  herein  by
                         reference.

                    4.25 Copy of Tax qualified Individual Annuity Contract, Form
                         30485,   filed   electronically   as  Exhibit   4.8  to
                         Post-Effective   Amendment   No.   1  to   Registration
                         Statement  No.  333-42793  is  incorporated  herein  by
                         reference.

                    4.26 Copy of  Individual  IRA  Contract,  Form 30486,  filed
                         electronically   as  Exhibit   4.9  to   Post-Effective
                         Amendment No. 1 to Registration Statement No. 333-42793
                         is incorporated herein by reference.

                    27.  Financial   data   schedule  is  filed   electronically
                         herewith.

                      (b) No reports on Form 8-K were required to be filed by
                          the Company for the three months ended March 31, 2000.

<PAGE>

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

REGISTRANT                                  IDS LIFE INSURANCE COMPANY

BY
                                            /s/Philip C. Wentzel
NAME AND TITLE                              Philip C. Wentzel
                                            Vice President and Controller

DATE                                        May 11, 2000