# EDGAR Filing Document

**Accession Number:** 0001553899
**File Stem:** 0001133228-26-005661
**Filing Date:** 2026-4
**Character Count:** 843013
**Document Hash:** d4dd145836177ed4d10e1608ff99f293
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001133228-26-005661.hdr.sgml**: 20260417

**ACCESSION NUMBER**: 0001133228-26-005661

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 28

**FILED AS OF DATE**: 20260417

**DATE AS OF CHANGE**: 20260417

**EFFECTIVENESS DATE**: 20260501

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Wilton Reassurance Life Co of New York
- **CENTRAL INDEX KEY:** 0001553899

**ORGANIZATION NAME:**
- **EIN:** 941516691
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-278375
- **FILM NUMBER:** 26871946

**BUSINESS ADDRESS:**
- **STREET 1:** 320 PARK AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 212-224-1840

**MAIL ADDRESS:**
- **STREET 1:** 320 PARK AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

## Series and Classes Contracts Data

### Wilton Reassurance Life Co of New York (Series ID: S000097476)

| Class ID   | Class Name              | Ticker Symbol   |
|:---|:---|:---|
| C000266664 | Custom Portfolio NY     |  |
| C000266665 | SelectDirections NY     |  |
| C000266666 | AIM Lifetime Plus NY    |  |
| C000266667 | AIM Lifetime Plus II NY |  |

Filed with the Securities and Exchange Commission on April 17, 2026<br>REGISTRATION NO. 333-278375<br>

**UNITED STATES**<br>**SECURITIES AND EXCHANGE COMMISSION**<br>**WASHINGTON, D.C. 20549**

**FORM N-4**

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933<br>POST-EFFECTIVE AMENDMENT NO. 2

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**<br>(Name of Insurance Company)

800 WESTCHESTER AVENUE<br>SUITE 641 NORTH<br>RYE BROOK, NEW YORK 10573<br>(Address of Insurance Company's principal executive offices)

(203) 762-4400<br>(Insurance Company's Telephone Number, including Area Code)

CT CORPORATION SYSTEM<br>28 LIBERTY STREET<br>FLOOR 42<br>NEW YORK, NEW YORK 10005<br>(Name and address of agent for service)

COPIES TO:<br>KAREN CARPENTER<br>WILTON REASSURANCE LIFE COMPANY OF NEW YORK<br>801 MAIN AVENUE, 5th FLOOR<br>NORWALK, CONNECTICUT 06851

Approximate Date of Proposed Sale to the Public: Continuously on and after the effective date of this Registration Statement

**It is proposed that this filing become effective: (check appropriate box)**

□ immediately
 upon filing pursuant to paragraph (b) of Rule 485

⊠ on
 May 1, 2026 pursuant to paragraph (b) of Rule 485

□ 60
 days after filing pursuant to paragraph (a)(i) of Rule 485

□ on
 ________ pursuant to paragraph (a)(i) of Rule 485

**If appropriate, check the following box:**

□ This
 post-effective amendment designates a new effective date for a previously filed post-effective amendment.

------

**Check each box that appropriately characterizes the Registrant:**

□ New
 Registrant (as applicable, a Registered Separate Account or Insurance Company that has not filed a Securities Act registration statement
 or amendment thereto within 3 years preceding this filing)

□ Emerging
 Growth Company (as defined by Rule 12b-2 under the Securities Exchange Act of 1934 ("Exchange Act"))

□ If
 an Emerging Growth Company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying
 with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of Securities Act

⊠ Insurance
 Company relying on Rule 12h-7 under the Exchange Act

□ Smaller
 reporting company (as defined by Rule 12b-2 under the Exchange Act

------

**Guarantee Periods Offered Under Certain Variable Annuity Contracts**<br>**(AIM Lifetime Plus, AIM Lifetime Plus II, Custom Portfolio, and Select Directions)**<br>**Registered Separate Account: Wilton Reassurance Life Co of New York Separate Account A**<br>**Issued by: Wilton Reassurance Life Company of New York**<br>**Street Address: 800 Westchester Avenue, Suite 641 North, Rye Brook NY 10573**<br>**Mailing Address: P.O. Box 758559, Topeka, KS 66675-8559**<br>**Telephone Number: 1-800-457-8207**<br>**Fax: 1-785-228-4584**

Prospectus dated May 1, 2026

This prospectus describes the market value adjusted fixed account options (the "Guarantee Periods'') offered by Wilton Reassurance Life Company of New York ("WRNY"), which are available only under the following variable annuity contracts that have been previously issued: AIM Lifetime Plus, AIM Lifetime Plus II, Custom Portfolio, and Select Directions. (the "Contracts"). None of those variable annuity contracts are still for sale. However, if you own one of those variable annuity contracts, you may be able to allocate purchase payments and contract value to the Guarantee Period(s) under your contract. This prospectus does not describe all of the benefits and terms of the Contracts themselves or the investment options other than the market value adjusted fixed account options. For information about the Contracts you should consult the most recent prospectus for the Contracts (the "Variable Product Prospectuses"), which can requested by calling 1-800-457-8207. For additional information about the variable investment options, you should consult the most recent prospectuses for the portfolios underlying the variable investment which can be requested by calling 1-800-457-8207.

In addition to the Variable Options and any Fixed Account allocations that are not subject to a Market Value Adjustment, your Contract allows you to allocate a portion of your Account Value and/or purchase payments to the Guarantee Periods described in this prospectus, under which we credit a fixed interest rate to the Guarantee Periods so long as you remain invested for a set period of time. **See** [**<u>"Appendix A"</u>**](#chapter_16-sect1_1_1078) **for** **additional information about the Guarantee Periods.**

This prospectus provides a description of the material features of the Guarantee Periods under your Contract. Please read this prospectus and keep it for future reference. Your Contract is a complex investment that involves risks, including potential loss of principal. **The availability** **of investment options, features and benefits described in this prospectus may vary depending on the broker-dealer through which the** **Contract is sold ("financial intermediary variations").** We have identified all such financial intermediary variations that are known or reasonably available to us. Financial intermediary variations may be imposed by some broker-dealers without our knowledge. For example, your Financial Professional may not recommend a particular investment option or benefit to you because of a decision by the Financial Professional's broker-dealer not to offer that investment option or benefit to its customers. Taking into consideration the breadth of our distribution network, we are unable to obtain information about all financial intermediary variations without unreasonable effort or expense. **You should discuss with your Financial Professional any limitations, restrictions, or other variations related to the** **investment options, benefits or other features available to you through your Financial Professional.**

Your Contract is not a short-term investment and an investment in the Guarantee Periods is not appropriate for an investor who needs ready access to cash. Withdrawals could result in withdrawal charges, taxes, and tax penalties. In addition, premature withdrawals from the Guarantee Periods may result in a Market Value Adjustment. **In extreme circumstances, the maximum potential loss from a negative** **Market Value Adjustment is 100% of the amount invested in the Guarantee Period.**

The Company's obligations under your Contract and the Guarantee Periods are subject to its financial strength and claims-paying ability.

In compliance with U.S. law, we deliver this prospectus to current contract owners that reside outside of the United States. In addition, we may not market or offer benefits, features or enhancements to prospective or current contract owners while outside of the United States.

The Contracts and the Guarantee Periods are NOT deposits or obligations of, or issued, guaranteed or endorsed by, any bank, and are NOT insured or guaranteed by the U.S. government, the Federal Deposit Insurance Corporation (FDIC), the Federal Reserve Board or any other agency. An investment involves investment risks, including possible loss of value.

Additional information about certain investment products, including variable annuities and market value adjusted fixed account options, has been prepared by the Securities and Exchange Commission's staff and is available at investor.gov.

---

| | |
|:---|:---|
| **IMPORTANT**<br>**NOTICES** | **THESE SECURITIES HAVE NOT BEEN APPROVED OR DISAPPROVED BY THE** **SECURITIES AND EXCHANGE COMMISSION OR ANY STATE SECURITIES** **COMMISSION NOR HAS THE COMMISSION OR ANY STATE SECURITIES** **COMMISSION PASSED UPON THE ACCURACY OR ADEQUACY OF THIS** **PROSPECTUS. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL** **OFFENSE.** |

---

MVA-WRNY1

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**Table of Contents**

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| | |
|:---|:---|
|  | **Page**  |
| [**Glossary of Terms** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.**](#chapter_2_1078) | [**1**](#chapter_2_1078) |
| [**Overview of the Contract** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.**](#chapter_3_1078) | [**2**](#chapter_3_1078) |
| [**Key Information** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.**](#chapter_4_1078) | [**3**](#chapter_4_1078) |
| [**Fee Table** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.**](#chapter_5_1078) | [**6**](#chapter_5_1078) |
| [**Principal Risks of Investing in the Contract** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.**](#chapter_6_1078) | [**7**](#chapter_6_1078) |
| [**Description of Insurance Company, Registered Separate Account, and Investment Options**](#chapter_7_1078) |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Wilton Reassurance Life Company of New York.......................................................................](#chapter_7-sect1_2_1078) | [9](#chapter_7-sect1_2_1078) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [The General Account..............................................................................................](#chapter_7-sect1_3_1078) | [9](#chapter_7-sect1_3_1078) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Wilton Reassurance Life Co of New York Separate Account A............................................................](#chapter_7-sect1_4_1078) | [9](#chapter_7-sect1_4_1078) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Investment Options...............................................................................................](#chapter_7-sect1_5_1078) | [9](#chapter_7-sect1_5_1078) |
| [**Charges and Adjustments**](#chapter_8_1078) |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Market Value Adjustment..........................................................................................](#chapter_8-sect1_2_1078) | [11](#chapter_8-sect1_2_1078) |
| [**Annuity Period** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.**](#chapter_9_1078) | [**12**](#chapter_9_1078) |
| [**Benefits Available Under the Contract** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.**](#chapter_10_1078) | [**13**](#chapter_10_1078) |
| [**Purchases and Contract Value**](#chapter_11_1078) |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Valuing Your Investment..........................................................................................](#chapter_11-sect1_2_1078) | [14](#chapter_11-sect1_2_1078) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Valuing the Guarantee Periods......................................................................................](#chapter_11-sect1_3_1078) | [14](#chapter_11-sect1_3_1078) |
| [**Surrenders and Withdrawals**](#chapter_12_1078) |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Preferred Withdrawal Amount......................................................................................](#chapter_12-sect1_2_1078) | [15](#chapter_12-sect1_2_1078) |
| [**Taxes** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.**](#chapter_13_1078) | [**16**](#chapter_13_1078) |
| [**Legal Proceedings** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.**](#chapter_14_1078) | [**27**](#chapter_14_1078) |
| [**Financial Statements** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.**](#chapter_15_1078) | [**28**](#chapter_15_1078) |
| [**Appendix A – Investment Options Available Under the Contract** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.** **.**](#chapter_16_1078) | [**A-1**](#chapter_16_1078) |

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**Glossary of Terms**

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We set forth here definitions of some key terms used throughout this prospectus. In addition to the definitions here, we also define certain terms in the sections of the prospectus that use such terms.

**Account Value, Contract Value:** The total of the values you have in the Guarantee Periods, the Variable Options, and any other Fixed Account allocations not subject to a Market Value Adjustment available under your Contract.

**Accumulation Phase:** The period that begins on the date we issue your Contract **("** ***Issue Date*** **")** and continues until the Payout Start Date, which is the date we apply your money to provide income payments.

**Annuitant:** The individual (or individuals, for joint Annuitants) whose life determines the amount and duration of income payments for life.

**Beneficiary:** The person who may elect to receive the death benefit or become the new Contract Owner if the sole surviving Contract Owner dies before the Payout Start Date.

**Cash Value:** The Account Value adjusted by any applicable Market Value Adjustment minus any applicable charges under your Contract. Please refer to your Variable Product Prospectus for more information about calculating the values you have in other investment options under your Contract.

**the Code:** The Internal Revenue Code of 1986, as amended from time to time and the regulations promulgated thereunder.

**Guarantee Period:** An investment option offered under the Contract that credits interest at a rate we guarantee for a specified number of years. Investments in Guarantee Periods are subject to potential Market Value Adjustments, as described in this prospectus.

**Income Plan:** A series of payments on a scheduled basis to you or to another person as designated by you beginning on the Payout Start Date.

**Market Value Adjustment:** A calculation we apply to reflect changes in interest rates from the time you first allocate money to a Guarantee Period to the time the money is taken out of that Guarantee Period under specified circumstances. The Market Value Adjustment may be positive or negative, depending on changes in interest rates. As such, you bear the investment risk associated with changes in interest rates.

**Payout Phase:** The second of the two phases during your Contract. During this phase the Contract Value less any applicable taxes is applied to the Income Plan you choose and is paid out as provided in that plan. The Payout Phase begins on the Payout Start Date. It continues until we make the last payment as provided by the Income Plan chosen.

**Payout Start Date, Annuity Date:** The date we apply your money under the Contract to provide income payments.

**Preferred Withdrawal Amount:** Each Contract Year, you may withdraw up to a certain percentage of aggregate purchase payments from your Contract without incurring a Market Value Adjustment or a withdrawal charge.

**Variable Options:** The variable investment options under your Contract.

**we, us, our, WRNY, the Company:** Wilton Reassurance Life Company of New York

**you, your, Owner:** The Owner(s) shown in the Contract.

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**Overview of the Contract**

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This prospectus describes the Guarantee Periods available as an investment option under the following variable annuity contracts that are no longer sold:

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| |
|:---|
| ***AIM Lifetime Plus*** |
| ***AIM Lifetime Plus II*** |
| ***Custom Portfolio*** |
| ***Select Directions*** |

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For information about the Contracts, you should consult your Variable Product Prospectus. You may request a copy of the prospectus by calling 1-800-457-8207.

**Purpose of the Contract:**

Your Contract is a long-term investment designed for long-term retirement purposes because it allows you to accumulate retirement savings and also offers annuity payment options when you are ready to begin receiving income. The Contracts may be appropriate for investors accumulating retirement savings on a tax-deferred basis who would seek guaranteed income through an annuity payment option.

**Phases of the Contract:**

Your Contract features two distinct phases – the Accumulation Phase and the Payout Phase. During the Accumulation Phase, earnings grow on a tax-deferred basis and are taxed as ordinary income when you make a withdrawal. During the Payout Phase (after annuitization), you can elect to receive annuity payments. The amount of money you accumulated in your Contract during the Accumulation Phase will help determine the amount of the payments you will receive during the Payout Phase. After annuitization, certain benefits described in your Variable Product Prospectus will no longer apply.

**Investment Options:**

<u>Variable Options</u>: The sub-accounts available under your Contract each invest in an underlying portfolio whose share price generally fluctuates each day. The sub-accounts do not provide any level of protection against negative returns. You are at risk of losing principal and any earnings if you allocate funds to a portfolio. For additional information about the Variable Options, you should consult your Variable Product Prospectus and the most recent prospectuses for the portfolios. You may also call our Annuity Service Center at 1-800-457-8207.

<u>Guarantee Periods:</u> You can allocate your purchase payments and Account Value to the Guarantee Periods available under your Annuity. You will earn interest on your investment at the rate that we have declared for the Guarantee Periods. The last day of the Guarantee Period is called the "Maturity Date." If you withdraw or transfer money from the Guarantee Periods more than 30 days after the Maturity Date, we will apply a Market Value Adjustment, which may be positive or negative. You could lose a significant amount of money due to a negative Market Value Adjustment. The following transactions, when they occur more than 30 days after the Maturity Date, are subject to a Market Value Adjustment: (i) withdrawals (including partial withdrawals, full surrenders, automated withdrawals and Required Minimum Distributions), (ii) transfers, (iii) annuitization, and (iv) the payment of a death benefit based on Account Value. We will not apply a negative Market Value Adjustment to the payment of a death benefit except in the case of AIM Lifetime Plus.

**Additional information about the Guarantee Periods is provided in** [**<u>"Appendix A"</u>**](#chapter_16-sect1_1_1078) **to the prospectus.**

<u>Other Fixed Account Allocations:</u> Your Contract may include Fixed Account allocations that are not subject to a Market Value Adjustment. For additional information about those Fixed Account allocations, you should consult your Variable Product Prospectus or call 1-800-457-8207.

**Contract Features:**

Your Contract may include death benefits and other benefits, some of which may have been available for an additional charge. For additional information about those features, you should consult your Variable Product Prospectus or call 1-800-457-8207.

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**Key Information**

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| | |
|:---|:---|
| **Important Information You Should Consider About the Contract** | **Important Information You Should Consider About the Contract** |
| **Fees, Expenses, and Adjustments** | **Fees, Expenses, and Adjustments** |
|  **Are There Charges** **or**<br>**Adjustments for** **Early**<br>**Withdrawals?** | **Yes**<br>*Withdrawal Charges:* Withdrawal charges may apply to any withdrawal from your Contract, including a withdrawal from the Guarantee Periods. The loss associated with withdrawal charges will be greater if there is a negative Market Value Adjustment, or if you have to pay taxes or tax penalties. For more information about the withdrawal charges that apply to your Contract, you should consult your Variable Product Prospectus or call 1-800-457-8207.<br> *Market Value Adjustments:* If you withdraw or transfer assets from the Guarantee Periods more than 30 days after the Maturity Date, we will apply a Market Value Adjustment, which may increase or decrease your initial amount invested. You could lose up to 100% of your investment in the MVA Fixed Account allocation as a result of a negative Market Value Adjustment. For example, if you allocate $100,000 to the 7-year Guarantee Period and later withdraw the entire amount before the 7 years have ended, you could lose up to $100,000 of your investment. This loss will be greater if you also have to pay withdrawal charges, taxes and tax penalties. The following transactions, when they occur more than 30 days prior to the Maturity Date, are subject to a Market Value Adjustment: (i) withdrawals (including partial withdrawals, full surrenders, automated withdrawals and Required Minimum Distributions), (ii) transfers, (iii) annuitization, and (iv) the payment of a death benefit based on Account Value. We will not apply a negative Market Value Adjustment to the payment of a death benefit.<br> For more information about Market Value Adjustments, please refer to the [<u>"Charges and Adjustments"</u>](#chapter_8-sect1_1_1078) section of this prospectus. |
|  **Are There** **Transaction**<br>**Charges?** | **Yes**<br>In addition to withdrawal charges and Market Value Adjustments, you may also be charged for other transactions under your Contract, which are described in your Variable Product Prospectus. For more information about transaction charges that apply to your Contract, you should consult your Variable Product Prospectus or call 1-800-457-8207. |
|  **Are There Ongoing** **Fees**<br>**and Expenses?** | **Yes** <br>Your Variable Product Prospectus describes the fees and expenses that you may pay each year, depending on the investment options and optional benefits you choose. Because your Contract is customizable, the choices you make affect how much you will pay. Please refer to your Contract specifications page for information about the specific fees you will pay each year based on the options you have elected.<br> There are no ongoing fees and expenses for the Guarantee Periods.<br> For more information about ongoing fees and expenses that apply to your Contract, you should consult your Variable Product Prospectus or call 1-800-457-8207. |

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|:---|:---|
| **Risks** | **Risks** |
|  **Is There a Risk of** **Loss from Poor** **Performance?** | **Yes**<br>You can lose money by investing in the Contract. For more information about the risk of loss from poor performance, please refer to your Variable Product Prospectus or call 1-800-457-8207.<br> While your money remains in the Guarantee Periods, your principal amount is guaranteed. However, an early withdrawal may result in the loss of principal due to withdrawal charges and a negative Market Value Adjustment, and an investment in the Guarantee Periods is subject to other risks described in this prospectus.<br> For more information about risks associated with the Guarantee Periods, please refer to the [<u>"Principal Risks of Investing in</u> <u>the Contract"</u>](#chapter_6-sect1_1_1078) section of this prospectus. |

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|:---|:---|
| **Risks** | **Risks** |
|  **Is This a** **Short-Term**<br>**Investment?** | **No**<br> Your Contract is not a short-term investment vehicle and an investment in the Guarantee Periods is not appropriate for an investor who needs ready access to cash. Because of the long-term nature of an investment in the Guarantee Periods, you should consider whether an investment in the Guarantee Periods is consistent with your financial situation and objectives.<br> Withdrawals may be subject to withdrawal charges and federal and state income taxes, as well as a 10% additional tax. If you withdraw or transfer assets from the Guarantee Periods more than 30 days after the Maturity Date, we will apply a Market Value Adjustment, which may increase or decrease your initial amount invested. During the 30-day period after the Maturity Date, you may choose to start a new Guarantee Period, transfer the Account Value from the Guarantee Periods to any of the other investment options available under your Contract, apply the Account Value to an annuity payout plan, or surrender the value from the current Guarantee Periods (all subject to applicable surrender, transfer, and annuitization provisions described in your Variable Product Prospectus). If we do not receive any instructions by the Maturity Date, we will automatically transfer the Account Value from the current Guarantee Period into a new Guarantee Period of the shortest duration available.<br> For more information about the short-term investment risks associated with the Guarantee Periods, please refer to the [<u>"Principal of Risks of Investing in the Contract"</u>](#chapter_6-sect1_1_1078) section of this prospectus. For more information about the short-term investment risks associated with the other investment options and benefits under your Contract, please refer to your Variable Product Prospectus or call 1-800-457-8207. |
|  **What Are the Risks** **Associated**<br>**with the Investment**<br>**Options?** | An investment in your Contract is subject to the risk of poor investment performance and can vary depending on the performance of the Variable Options available under your Contract. Each investment option, including the Guarantee Periods and any Fixed Account allocations that are not subject to a Market Value Adjustment, will have its own risks. You should review the available investment options before making an investment decision.<br> **For more information about the risks associated with the Guarantee Periods, please refer to the** [**<u>"Principal Risks of</u>** **<u>Investing in the Contract"</u>**](#chapter_6-sect1_1_1078) **section and** [**<u>"Appendix A"</u>**](#chapter_16-sect1_1_1078) **section of this prospectus.** For more information about the risks associated with the other investment options under your Contract, please refer to your Variable Product Prospectus or call 1-800-457-8207. |
|  **What Are the Risks** **Related to the** **Insurance**<br>**Company?** | An investment in your Contract is subject to the risks related to the Company. Any obligations (including under the Guarantee Periods), guarantees, or benefits are subject to the claims-paying ability of the Company. More information about the Company, including its financial strength ratings, is available upon request. Such requests can be made toll free at 1-800-457-8207.<br> For more information about insurance company risks, please refer to the [<u>"Principal Risks of Investing in the Contract"</u>](#chapter_6-sect1_1_1078)section of this prospectus. |

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| | |
|:---|:---|
| **Restrictions** | **Restrictions** |
|  **Are There** **Restrictions on the** **Investment** **Options?** | **Yes**<br>The minimum amount that you may transfer into a Guarantee Period is $500.<br> We reserve the right to limit the number of additional purchase payments that you may allocate to a Guarantee Period.<br> There may be investment restrictions associated with the other investment options available under your Contract. Your Variable Product Prospectus describes any investment restrictions associated with the other investment options available under your Contract.<br> Certain Investment Options may not be available through certain financial intermediaries. See the [<u>Cover Page</u>](#chapter_1-sect1_1_1078) for additional information.<br> For more information about investment restrictions associated with the other investment options under your Contract, please refer to your Variable Product Prospectus or call 1-800-457-8207. |
|  **Are There any** **Restrictions on** **Contract Benefits?** | **Yes**<br>Your Variable Product Prospectus describes any restrictions on benefits under your Contract.<br> Certain Contract Benefits may not be available through certain financial intermediaries. See the [<u>Cover Page</u>](#chapter_1-sect1_1_1078) for additional information<br> For more information about restrictions on benefits under the Contract, please refer to your Variable Product Prospectus or call 1-800-457-8207. |

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|:---|:---|
| **Taxes** | **Taxes** |
|  **What Are the** **Contract's Tax** **Implications?** | You should consult with a tax professional to determine the tax implications of an investment in and payments received under your Contract. There is no additional tax benefit if you purchased your Contract through a tax-qualified plan or individual retirement account (IRA). Withdrawals will be subject to ordinary income tax and may be subject to a 10% additional tax for distributions taken prior to age 59½.<br>For more information about tax implications, please refer to the [<u>"Taxes"</u>](#chapter_13-sect1_1_1078) section of this prospectus. |

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| | |
|:---|:---|
| **Conflicts of Interest** | **Conflicts of Interest** |
|  **How Are** **Investment**<br>**Professionals**<br>**Compensated?** | Investment professionals may receive compensation for selling the Contract to investors and may have a financial incentive to offer or recommend the Contract over another investment. This compensation is paid in the form of commissions, revenue sharing, and other compensation programs based on your investments in the Contract.<br> For more information about investment professional compensation, please refer to the Statement of Additional Information. |
|  **Should I Exchange** **My Contract?** | Some investment professionals may have a financial incentive to offer an investor a new contract in place of the one you already own. You should only exchange your Contract if you determine, after comparing the features, fees, and risks of both contracts, that it is preferable for you to purchase the new contract rather than continue to own your existing Contract. |

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**Fee Table**

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Your Variable Product Prospectus describes the fees, expenses, and adjustments that you will pay when buying, owning and surrendering or making withdrawals from an investment option or from your Contract. Please refer to your Contract specifications page for information about the specific fees you will pay each year based on the options you have elected. For more information about fees and expenses that apply to your Contract, you should consult your Variable Product Prospectus or call 1-800-457-8207.

**The following table describes the adjustments, in addition to any transaction expenses, that apply if all or a portion of the Account** **Value is removed from the Guarantee Periods before the expiration of a specified period.**

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|:---|:---|
| **Adjustments** | **Adjustments** |
|  Market Value Adjustment Maximum Potential Loss (as a percentage of Account Value)<sup>(1)</sup> | 100% |

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(1) The
 following transactions, when they occur more than 30 days after the Maturity Date, are subject to a Market Value
 Adjustment: (i) withdrawals (including partial withdrawals, full surrenders, automated withdrawals and Required
 Minimum Distributions), (ii) transfers, (iii) annuitization, and (iv) the payment of a death benefit based on Account
 Value. We will not apply a negative Market Value Adjustment to the payment of a death benefit except in the
 case of AIM Lifetime Plus.   Please review your contract for specific information about the calculation of your death
 benefit.

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**Principal Risks of Investing in the Contract**

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The risks identified below are the principal risks of investing in the Guarantee Periods. Your Contract is also subject to the principal risks described in your Variable Product Prospectus. Your Contract and the Guarantee Periods may be subject to additional risks other than those identified and described in this prospectus.

**Market Value Adjustment Risk**

All withdrawals in excess of the Preferred Withdrawal Amount, transfers (other than dollar cost averaging program transfers), and amounts applied to an Income Plan from a Guarantee Period, other than those taken or applied during the 30-day period after such Guarantee Period expires, are subject to a Market Value Adjustment. In addition, in the case of the ***AIM Lifetime Plus*** Contract, a negative Market Value Adjustment may apply to the death benefit if the death benefit is based on settlement value. A Market Value Adjustment may be positive or negative, depending on changes in interest rates. As such, you bear the investment risk associated with changes in interest rates. If interest rates increase from the first day of a Guarantee Period, the Market Value Adjustment could reduce the value of your investment to an amount that is less than the amount you invested in a Guarantee Period. **You could lose up to 100% of your investment in the Guarantee Periods** **as a result of a negative Market Value Adjustment.**

**Early Withdrawal Risk**

All withdrawals in excess of the Preferred Withdrawal Amount may be subject to withdrawal charges and negative Market Value Adjustments. Losses from withdrawal charges and Market Value Adjustments could be significant. Income taxes and certain tax restrictions may apply to any withdrawal. If taken before age 59½, a withdrawal may also be subject to a 10% federal penalty tax. Systematic withdrawals from a Guarantee Period will repeatedly expose you to these risks associated with withdrawals. For more information about withdrawal charges, please see [<u>"Charges and Adjustments"</u>](#chapter_8-sect1_1_1078) in this prospectus.

**Insurance Company Risk**

An investment in the Contract is subject to the risks related to the Company. Any obligations (including under the Guarantee Periods), guarantees, and benefits under the Contract are subject to our claims-paying ability. General account assets are also available to our general creditors and for conducting routine business activities, such as the payment of salaries, rent and other ordinary business expenses. If we experience financial distress, we may not be able to meet our obligations to you. For more information about the Company, including our financial statements, see [<u>"Description of Insurance Company, Registered Separate Account, and Investment Options"</u>](#chapter_7-sect1_1_1078).

**Possible Adverse Tax Consequences**

The tax consequences associated with an investment in the Guarantee Periods vary and can be complicated. The tax considerations discussed in this prospectus are general in nature and describe only federal income tax law (not state, local, foreign or other federal tax laws). Before taking actions related to your investment in the Guarantee Periods, you should consult with a qualified tax advisor for complete information and advice. For example, distributions from the Guarantee Periods are generally subject to ordinary income taxation on the amount of any investment gain. In addition, if you take a distribution prior to the taxpayer's age 59½, you may be subject to a 10% additional tax in addition to ordinary income taxes on any gain.

**Risk of Changes**

We reserve the right to limit the number of additional purchase payments that you may allocate to a Guarantee Period.

**Cyber Security and Business Continuity Risks**

With the increasing use of technology and computer systems in general and, in particular, the Internet to conduct necessary business functions, the Company is susceptible to operational, information security and related risks. These risks, which are often collectively referred to as "cyber security" risks, may include deliberate or malicious attacks, as well as unintentional events and occurrences. These risks are heightened by our offering of increasingly complex products, such as those that feature automatic asset transfer or reallocation strategies, and by our employment of complex investment, trading and hedging programs. Cyber security is generally defined as the technology, operations and related protocol surrounding and protecting a user's computer hardware, network, systems and applications and the data transmitted and stored therewith. These measures ensure the reliability of a user's systems, as well as the security, availability, integrity, and confidentiality of data assets.

Deliberate cyber attacks can include, but are not limited to, gaining unauthorized access (including physical break-ins) to computer systems in order to misappropriate and/or disclose sensitive or confidential information; deleting, corrupting or modifying data; and causing operational disruptions. Cyber attacks may also be carried out in a manner that does not require gaining unauthorized access, such as causing

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denial-of-service attacks on websites (in order to prevent access to computer networks). In addition to deliberate breaches engineered by external actors, cyber security risks can also result from the conduct of malicious, exploited or careless insiders, whose actions may result in the destruction, release or disclosure of confidential or proprietary information stored on an organization's systems.

The Company is also subject to risks related to disasters and other events, such as storms, earthquakes, fires, outbreaks of infectious diseases (such as COVID-19), utility failures, terrorist acts, political and social developments, and military and governmental actions. These risks are often collectively referred to as "business continuity" risks. These events could adversely affect the Company and our ability to conduct business and process transactions. Although the Company has business continuity plans, it is possible that the plans may not operate as intended or required and that the Company may not be able to provide required services, process transactions, deliver documents or calculate values. It is also possible that service levels may decline as a result of such events.

Cyber security events, disasters and similar events, whether deliberate or unintentional, that could impact the Company and Contract owners could arise not only in connection with our own administration of the Contract, but also with entities operating the Contract's portfolios and with third-party service providers. Cyber security and other events affecting any of the entities involved with the offering and administration of the Contract may cause significant disruptions in the business operations related to the Contract. Potential impacts may include, but are not limited to, potential financial losses under the Contract, your inability to conduct transactions under the Contract and/or with respect to a portfolio, an inability to calculate unit values with respect to the Contract and/or the net asset value ("NAV") with respect to a portfolio, and disclosures of your personal or confidential account information.

In addition to direct impacts to you, cyber security and other events described above may result in adverse impacts to the Company, including regulatory inquiries, regulatory proceedings, regulatory and/or legal and litigation costs, and reputational damage. Costs incurred by the Company may include reimbursement and other expenses, including the costs of litigation and litigation settlements and additional compliance costs. Considerable expenses also may be incurred by the Company in enhancing and upgrading computer systems and systems security following a cyber security failure or responding to a disaster or similar event. The rapid proliferation of technologies, as well as the increased sophistication and activities of organized crime, hackers, terrorists, and others continue to pose new and significant cyber security threats. In addition, the global spread of COVID-19 has caused the Company and its service providers to implement business continuity plans, including widespread use of work-from-home arrangements. Although the Company, our service providers, and the portfolios offered under the Contract may have established business continuity plans and risk management systems to mitigate risks, there can be no guarantee or assurance that such plans or systems will be effective, or that all risks that exist, or may develop in the future, have been completely anticipated and identified or can be protected against. Furthermore, the Company cannot control or assure the efficacy of the cyber security and business continuity plans and systems implemented by third-party service providers, the portfolios, and the issuers in which the portfolios invest.

The military invasion of Ukraine initiated by Russia in February 2022 and the resulting response by the United States and other countries have led to economic disruptions, as well as increased volatility and uncertainty in the financial markets. It is not possible to predict the ultimate duration and scope of the conflict, or the future impact on U.S. and global economies and financial markets.

**Artificial Intelligence Risk**

In addition to the cyber security risks described above, the development, adoption and use of AI, including generative artificial intelligence ("Generative AI"), by us and by third parties on whom we rely may increase existing operational risks or create new operational risks that we are not currently anticipating. AI technologies offer potential benefits in areas such as customer service personalization and process automation, and we expect to use AI and Generative AI to help deliver products and services and support critical functions. We also expect third parties on whom we rely to do the same. There are significant risks involved in developing and deploying AI, and there can be no assurance that its use will enhance our products or services or be beneficial to our business, including our efficiency or profitability. The risk that AI and Generative AI may be misused is increased by the relative newness of the technology, the speed at which it is being adopted, and the lack of laws, regulations or standards governing its use. Such misuse could expose the Company to legal or regulatory risk, damage customer relationships or cause reputational harm. Further, our ability to continue to develop and efficiently deploy AI technologies depends on access to specific third-party equipment and other physical infrastructure, such as processing hardware and network capacity, the availability and pricing of which is difficult to control, especially in a highly competitive environment. Our competitors may also adopt AI or Generative AI more quickly or more effectively than we do, which could cause competitive harm. Because the Generative AI technology is so new, some of the potential risks of Generative AI are currently unknowable.

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**Description of Insurance Company, Registered Separate Account, and** **Investment Options**

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**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

Allstate Life Insurance Company of New York (''ALICNY'') was the original issuer of the Contracts. On March 29, 2021 Wilton Reassurance Company ("WRAC"), a Minnesota-domiciled stock life company agreed to acquire all of the issued and outstanding capital stock of ALICNY pursuant to a Stock Purchase Agreement with Allstate Insurance Company, Allstate Financial Insurance Holdings Corporation, and Allstate Insurance Holdings, LLC. The transaction closed on October 1, 2021. On November 1, 2021, ALICNY merged with and into WRNY.

WRNY is a stock life insurance company domiciled in the state of New York. WRNY is licensed in all fifty states, the District of Columbia and the U.S. Virgin Islands. WRNY administers life and annuity contracts, including variable life and variable annuity contracts that are registered under the Securities Act of 1933, as amended, and are issued through separate accounts that are registered as unit investment trusts under the Investment Company Act of 1940, as amended. WRNY is a direct wholly-owned subsidiary of WRAC, a holding company organized under the laws of Minnesota, which in turn is a wholly-owned subsidiary of Wilton Re US Holdings, Inc., a holding company organized under the laws of Delaware. Wilton Re Ltd. is deemed the ultimate parent corporation in the Company's holding company system.

The statutory home office of WRNY is located at 800 Westchester Avenue, Suite 641 North, Rye Brook, NY 10573.

WRNY is obligated to pay all amounts promised to you under your Contract, subject to our financial strength and claims paying ability.

The Fixed Account is supported by our general account, which supports our insurance and annuity obligations. Our general account consists of our general assets other than those in segregated asset accounts. We have sole discretion to invest the assets of our general account, subject to applicable law. Any money you allocate to the Fixed Account does not entitle you to share in the investment experience of our general account. Our obligations with respect to the Fixed Account are subject to our financial strength and claims paying ability.

**Reliance on Rule 12h-7**

WRNY is relying on the exemption provided by Rule 12h-7 under the 1934 Act. In reliance on that exemption, WRNY does not file with the SEC periodic reports that would be otherwise required under the 1934 Act.

**THE GENERAL ACCOUNT**

Our general obligations and any guaranteed benefits under your Contract (including under the Guarantee Periods) are supported by our general account and are subject to our claims-paying ability. Assets in the general account are not segregated for the exclusive benefit of any particular contract or obligation. General account assets are also available to our general creditors and for conducting routine business activities, such as the payment of salaries, rent and other ordinary business expenses.

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

The assets supporting obligations based on allocations to the Variable Options are held in sub-accounts of Wilton Reassurance Life Co of New York Separate Account A (the "Registered Separate Account"). Assets held in the Registered Separate Account that are held in support of the Variable Options are kept separate from all our other assets and may not be chargeable with liabilities arising out of any other business we may conduct. Thus, income, gains and losses from assets allocated to the Registered Separate Account are credited to or charged against the Registered Separate Account, without regard to other income, gains or losses of WRNY or any other of our separate accounts.

**INVESTMENT OPTIONS**

**Variable Investment Options** <br>For additional information about the Variable Options, you should consult your Variable Product Prospectus and the most recent prospectuses for the portfolios.

**Guarantee Periods**<br>If you invest in a Guarantee Period, you will earn a fixed rate of interest for a Guarantee Period. You have the option to invest in one or more Guarantee Periods. Each purchase payment allocation or transfer to a Guarantee Period earns interest at a specified rate that we guarantee for a period of years. Guarantee Periods may range from 1 to 10 years. In the future, we may offer Guarantee Periods of different lengths or stop offering some Guarantee Periods. **Information about the features of each currently offered Guarantee Period, including (i) its name,** **(ii) its term, and (iii) its minimum guaranteed interest rate, is available in** [**<u>"Appendix A"</u>**](#chapter_16-sect1_1_1078) **to the prospectus.**<br>

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If you instruct us to allocate to a Guarantee Period but do not specify the number of years:

•  ***AIM Lifetime Plus:*** We will allocate to the same period selected for your most recent purchase payment(s), if available. Otherwise,
 we will reject the allocation as not in good order.

•  ***AIM Lifetime Plus II, Custom Portfolio, Select Directions:*** We will allocate to the shortest Guarantee Period available. If no Guarantee
 Period is available, we will reject the allocation as not in good order.

Each purchase payment allocation or transfer to a Guarantee Period must be at least $500. We reserve the right to limit the number of additional purchase payments that you may allocate to a Guarantee Period.

**Interest Rates**<br>Prior to the end of your Guarantee period, we will notify you of it's ending term. The current interest rates we are offering at a particular time are available by calling us at 1-800-457-8207. We may declare new interest rates for new Guarantee Periods. Therefore, we may declare different interest rates for Guarantee Periods of the same length that begin at different times. We will not change the interest rate that we credit to a particular allocation until the end of the relevant Guarantee Period. The interest rate declared will be no less than the minimum guaranteed interest rate. The minimum guaranteed interest rate that applies to you may vary depending on the state in which your Contract was issued, but it will be shown on your Contract specifications page and will never be less than (a) 3% or (b) the minimum stipulated by applicable state law, whichever is greater. We will credit interest daily to each amount allocated to a Guarantee Period at a rate that compounds to the effective annual interest rate that we declared at the beginning of the applicable Guarantee Period. See [<u>"Purchases and</u> <u>Contract Value"</u>](#chapter_11-sect1_1_1078) for more information.<br>We have no specific formula for determining the rates of interest we declare. We will set those interest rates based on investment returns available at the time of the determination. In addition, we may consider various other factors in determining interest rates including regulatory and tax requirements, our sales commission and administrative expenses, general economic trends, and competitive factors. We determine the interest rates to be declared for new Guarantee Periods in our sole discretion, subject to the guaranteed minimum annual interest rate. We can neither predict nor otherwise guarantee what the rates will be in the future.

You could lose a significant amount of money due to a negative Market Value Adjustment if amounts are removed from a Guarantee Period prior to the end of its term. The following transactions, when they occur more than 30 days after the Maturity Date, are subject to a Market Value Adjustment: (i) withdrawals (including partial withdrawals, full surrenders, automated withdrawals and Required Minimum Distributions), (ii) transfers, (iii) annuitization, and (iv) the payment of a death benefit based on Account Value. We will not apply a negative Market Value Adjustment to the payment of a death benefit except in the case of AIM Lifetime Plus.

See [<u>"Charges and Adjustments - Market Value Adjustment"</u>](#chapter_8-sect1_2_1078) for more information.

During the 30-day period after the Maturity Date, you may choose to start a new Guarantee Period, transfer the Account Value from the Guarantee Periods to any of the other investment options available under your Contract, apply the Account Value to an annuity payout plan, or surrender the value from the current Guarantee Periods (all subject to applicable surrender, transfer, and annuitization provisions described in your Variable Product Prospectus). If we do not receive any instructions by the Maturity Date, we will automatically transfer the Account Value from the current Guarantee Period into a new Guarantee Period of the shortest duration available.

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**Charges and Adjustments**

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Your Contract is subject to a variety of charges, and those charges may vary depending on the investment options and optional benefits you have elected. Withdrawal charges may apply to any withdrawal from your Contract, including a withdrawal from the Guarantee Periods. The loss associated with withdrawal charges will be greater if there is a negative Market Value Adjustment, or if you have to pay taxes or tax penalties. For more information about the withdrawal charges and other charges that apply to your Contract, you should consult your Variable Product Prospectus or call 1-800-457-8207.

**MARKET VALUE ADJUSTMENT**

All withdrawals in excess of the Preferred Withdrawal Amount, transfers, and amounts applied to an Income Plan from a Guarantee Period, other than those taken or applied during the 30-day period after the Guarantee Period ends, are subject to a Market Value Adjustment. You could lose up to 100% of your investment in the Guarantee Periods as a result of a negative Market Value Adjustment. A Market Value Adjustment may also apply to amounts invested in a Guarantee Period that are paid out as death benefits if the death benefit is calculated outside of the 30-day period after the Guarantee Period ends. On the Payout Start Date, any amounts in a Guarantee Period will be subject to a Market Value Adjustment unless the Payout Start Date occurs during the 30-day period after the Guarantee Period ends, as discussed under '[<u>'Annuity Period''</u>](#chapter_9-sect1_1_1078). After the Payout Start Date, you will no longer be subject to potential Market Value Adjustments.

We will not apply a Market Value Adjustment to a withdrawal you make within the Preferred Withdrawal Amount or to a withdrawal you make to satisfy the IRS minimum distribution rules. We will not apply a Market Value Adjustment to any automatic transfers as part of a dollar cost averaging program.

We apply the Market Value Adjustment to reflect changes in interest rates from the time you first allocate money to a Guarantee Period to the time it is removed from that Guarantee Period. We calculate the Market Value Adjustment by comparing the Treasury Rate for a period equal to the Guarantee Period at its inception to the Treasury Rate for a period equal to the time remaining in the Guarantee Period when you remove your money. ''Treasury Rate'' means the U.S. Treasury Note Constant Maturity Yield as reported in Federal Reserve Board Statistical Release H.15.

The Market Value Adjustment may be positive or negative, depending on changes in interest rates. As such, you bear the investment risk associated with changes in interest rates. If interest rates increase significantly, the Market Value Adjustment and any withdrawal charge, premium taxes, and income tax withholding (if applicable) could reduce the amount you receive upon full withdrawal of your Contract Value to an amount that is less than the purchase payment plus interest at the minimum guaranteed interest rate under the Contract.

Generally, if the Treasury Rate at the time you allocate money to a Guarantee Period is higher than the applicable current Treasury Rate for a period equal to the time remaining in the Guarantee Period, then the Market Value Adjustment will result in a higher amount payable to you, transferred, or applied to an Income Plan. Conversely, if the Treasury Rate at the time you allocate money to a Guarantee Period is lower than the applicable Treasury Rate for a period equal to the time remaining in the Guarantee Period, then the Market Value Adjustment will result in a lower amount payable to you, transferred, or applied to an Income Plan.

You may request a quote of the impact an early distribution would have on your Account Value by contacting our Annuity Service Center at 1-800-457-8207. Values fluctuate daily and the actual Market Value Adjustment applied at the time a transaction is processed may be more or less than the values quoted at the time of your call. **Additional information about the calculation of the Market Value Adjustment,** **including the Market Value Adjustment formula and examples, can be found in the Statement of Additional Information.**

The Market Value Adjustment is intended to transfer the risk from us to you and to protect us from losses related to our own investments supporting the Contract's guarantees if amounts are withdrawn prematurely from the Guarantee Periods.

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**Annuity Period**

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You will receive annuity payments during the Payout Phase, as described in your Variable Product Prospectus. Upon annuitization, any value in the Guarantee Periods will be subject to a Market Value Adjustment, unless annuitization occurs during the 30 days after the Maturity Date. Please refer to your Variable Product Prospectus or call 1-800-457-8207 for information about the annuity payment options available to you.

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**Benefits Available Under the Contract**

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Your Contract may include death benefits and other benefits, some of which may have been available for an additional charge. For additional information about those features, you should consult your Variable Product Prospectus or call 1-800-457-8207.

Certain Contract Benefits may not be available through certain financial intermediaries. See the [<u>Cover Page</u>](#chapter_1-sect1_1_1078) for additional information.

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**Purchases and Contract Value**

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The Contracts are no longer offered for new sales. Please refer to your Variable Product Prospectus for historical information about purchasing your Contract.

**VALUING YOUR INVESTMENT**

Your Account Value is the total of the values you have in the Guarantee Periods, the Variable Options, and any other Fixed Allocations not subject to a Market Value Adjustment available under your Contract. Your Contract also has a "cash value," which is the Account Value adjusted by any applicable Market Value Adjustment minus any applicable charges under your Contract. Please refer to your Variable Product Prospectus for more information about calculating the values you have in other investment options under your Contract.

**VALUING THE GUARANTEE PERIODS**

We will credit interest daily to each amount allocated to a Guarantee Period at a rate that compounds to the effective annual interest rate that we declared at the beginning of the applicable Guarantee Period.

The following example illustrates how a purchase payment allocated to the Guarantee Period would grow, given an assumed Guarantee Period and effective annual interest rate:

• **Purchase Payment:** $10,000

• **Guarantee Period:** 5 years

• **Annual Interest Rate:** 4.50%

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Year 1** | **Year 2** | **Year 3** | **Year 4** | **Year 5** |
| Beginning Contract Value \* (1 + Annual Interest Rate) | $10,000.00<br><u>X 1.045</u><br>$10,450.00 |  |  |  |  |
| Contract Value at end of Contract Year \* (1 + Annual Interest Rate) |  | $10,450.00<br><u>X 1.045</u><br>$10,920.25 |  |  |  |
| Contract Value at end of Contract Year \* (1 + Annual Interest Rate) |  |  | $10,920.25 <br><u>X 1.045</u><br>$11,411.66 |  |  |
| Contract Value at end of Contract Year \* (1 + Annual Interest Rate) |  |  |  | $11,411.66 <br><u>X 1.045</u><br>$11,925.19 |  |
| Contract Value at end of Contract Year \* (1 + Annual Interest Rate) |  |  |  |  | $11,925.19 <br><u>X 1.045</u><br>$12,461.82 |

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**Total Interest Credited During Guarantee Period = $2,461.82 ($12,461.82-$10,000)**

This example assumes no withdrawals during the entire 5-year Guarantee Period. If you were to make a withdrawal, you may be required to pay a withdrawal charge. In addition, the amount withdrawn may be increased or decreased by a Market Value Adjustment that reflects changes in interest rates since the time you invested the amount withdrawn. The hypothetical interest rate is for illustrative purposes only and is not intended to predict current or future interest rates to be declared under the Contract.

Actual interest rates declared for any given Guarantee Period may be more or less than shown above but will never be less than the guaranteed minimum rate stated in the Contract.

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**Surrenders and Withdrawals**

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You can withdraw money from or surrender your Contract at any time during the Accumulation Phase, subject to any limitations described in your Variable Product Prospectus. If you take a withdrawal or surrender from the Guarantee Periods, your withdrawal or surrender may be subject to a Market Value Adjustment, withdrawal charges, taxes and tax penalties. You will need our consent to make a partial withdrawal if the requested withdrawal is less than the minimum amount specified in your Variable Product Prospectus. You can make withdrawals from any designated Guarantee Periods or proportionally from all investment options under your Contract. Unless you tell us otherwise, any partial withdrawal will be made proportionately from all investment options. For more details about withdrawals and surrenders under your Contract, including any automated withdrawal options, please refer to your Variable Product Prospectus or call 1-800-457-8207.

**PREFERRED WITHDRAWAL AMOUNT**

Each Contract Year, you may withdraw up to a certain percentage of aggregate purchase payments from your Contract without incurring a Market Value Adjustment or a withdrawal charge (the ''Preferred Withdrawal Amount''). The Preferred Withdrawal Amount is:

• **AIM Lifetime Plus:** 10%

• **AIM Lifetime Plus II, Custom Portfolio, Select Directions:** 15%

All withdrawals from a Guarantee Period during a Contract Year in excess of the Preferred Withdrawal Amount are subject to a Market Value Adjustment and may be subject to withdrawal charges. Unused portions of the Preferred Withdrawal Amount are not carried forward to future Contract Years.

Withdrawals from all investment options count against the Preferred Withdrawal Amount, not just withdrawals from Guarantee Periods. To determine whether a withdrawal exceeds the Preferred Withdrawal Amount, all amounts you have withdrawn from the Variable Options, Guarantee Periods, and any other fixed interest investment options available under your Contract in a Contract Year are added together.

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**Taxes**

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The tax considerations associated with an Annuity vary depending on whether the Annuity is (i) owned by an individual or non-natural person, and not associated with a tax-favored retirement plan, or (ii) held under a tax-favored retirement plan. We discuss the tax considerations for these categories of Annuities below. The discussion is general in nature and describes only federal income tax law. We generally do not describe state, local, foreign or other federal tax laws. It is based on current law and interpretations which may change. The information provided is not intended as tax advice. The federal income tax treatment of the Annuity is unclear in certain circumstances, and you should always consult a qualified tax advisor regarding the application of law to individual circumstances. Generally, the cost basis in an Annuity is the amount you pay into your Annuity, or into an annuity exchanged for your Annuity, on an after-tax basis less any withdrawals of such payments. Cost basis for a tax-favored retirement plan is provided only in limited circumstances, such as for contributions to a Roth IRA or nondeductible contributions to a traditional IRA. We do not track cost basis for tax-favored retirement plans, which is the responsibility of the Owner.

The discussion below generally assumes that the Annuity is issued to the Annuity Owner. For Annuities issued as a Beneficiary Annuity, refer to the Taxes Payable by Beneficiaries for a Non-qualified Annuity and Required Distributions Upon Your Death for Qualified Annuities sections below.

**NON-QUALIFIED ANNUITIES**

**In general, as used in this prospectus, a Non-qualified Annuity is owned by an individual or non-natural person and is not associated** **with a tax-favored retirement plan.**

**Taxes Payable by You**

We believe the Annuity is an Annuity for tax purposes. Accordingly, as a general rule, you should not pay any tax until you receive money under the Annuity. Generally, all Annuity contracts issued by the same company (and affiliates) to you during the same calendar year must be treated as one Annuity for purposes of determining the amount of any withdrawal that is subject to tax under the rules described below.

It is possible that the IRS could assert that some or all of the charges for the optional living or death benefits under the Annuity should be treated for federal income tax purposes as a partial withdrawal from the Annuity. If this were the case, the charge for this benefit could be deemed a withdrawal and treated as taxable income to the extent there are earnings in the Annuity. Additionally, for Owners under age 59½, the taxable income attributable to the charge for the benefit could be subject to the 10% additional tax. If the IRS determines that the charges for one or more benefits under the Annuity are taxable withdrawals, then the sole, primary, or surviving Owner will be provided with a notice from us describing available alternatives regarding these benefits.

**Taxes on Withdrawals and Surrender Before Annuity Payments Begin**

If you make a withdrawal from your Annuity or surrender it before annuity payments begin, the amount you receive will be taxed as ordinary income, rather than as a return of cost basis, until all gain has been withdrawn. At any time there is no gain in your Annuity, payments will be treated as a nontaxable return of cost basis until all cost basis has been returned. After all cost basis is returned, all subsequent amounts will be taxed as ordinary income. An exception to this treatment exists for contracts that include Purchase Payments made prior to August 14, 1982 that are issued via 1035 exchange. Withdrawals from a contract with Purchase Payments made before August 14, 1982 are treated as a return of cost basis in the Annuity first until those pre-August 14, 1982 Purchase Payments are withdrawn. Moreover, income allocable to Purchase Payments made before August 14, 1982 is not subject to the 10% additional tax.

You will generally be taxed on any withdrawals from the Annuity while you are alive even if the withdrawal is paid to someone else. Withdrawals under any of the optional living benefits or as a systematic payment are taxed under these rules. If you assign or pledge all or part of your Annuity as collateral for a loan, the part assigned generally will be treated as a withdrawal and subject to income tax to the extent of gain. If the entire Account Value is assigned or pledged, subsequent increases in the Account Value are also treated as withdrawals for as long as the assignment or pledge remains in place. The cost basis is increased by the amount includible in income with respect to such assignment or pledge. If you transfer your Annuity for less than full consideration, such as by gift, you will also trigger tax on any gain in the Annuity. Under most circumstances, this rule does not apply if you transfer the Annuity to your spouse or if you transfer the Annuity incident to divorce.

If you choose to receive payments under an interest payment option, or a Beneficiary chooses to receive a death benefit under an interest payment option, that election will be treated, for tax purposes, as surrendering your Annuity and will immediately subject any gain in the Annuity to income tax and possibly the 10% additional tax.

**Taxes on Annuity Payments**

If you select an annuity payment option as described in the [<u>"Annuity Period"</u>](#chapter_9-sect1_1_1078) section of this prospectus, a portion of each annuity payment you receive will be treated as a partial return of your cost basis and will not be taxed. The remaining portion will be taxed as ordinary income. Generally, the nontaxable portion is determined by multiplying the annuity payment you receive by a fraction, the numerator of which is your cost basis (less any amounts previously received tax-free) and the denominator of which is the total expected payments under the Annuity.

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After the full amount of your cost basis has been recovered tax-free, the full amount of the annuity payments will be taxable. If annuity payments stop due to the death of the Annuitant before the full amount of your cost basis has been recovered, a tax deduction may be allowed for the unrecovered amount. If your Account Value is reduced to zero but the Annuity remains in force due to a benefit provision, further distributions from the Annuity will be reported as annuity payments, using an exclusion ratio based upon the undistributed cost basis in the Annuity and the total value of the anticipated future payments until such time as all cost basis has been recovered.

**Maximum Annuity Date**

You must commence annuity payments no later than the first day of the calendar month following the maximum Annuity Date for your Annuity. Upon reaching the maximum Annuity Date you can no longer make purchase payments, surrender, exchange, or transfer your contract. The maximum Annuity Date may be the same as the Latest Annuity Date as described elsewhere in this prospectus. For some of our Annuities, you can choose to defer the Annuity Date beyond the default or Latest Annuity Date, as applicable, described in your Annuity. However, the IRS may not then consider your Annuity to be an Annuity under the tax law.

Please refer to your Annuity contract for the maximum Annuity Date.

**Partial Annuitization**

We do not currently permit partial annuitization.

**Medicare Tax on Net Investment Income**

The Code includes a Medicare tax on investment income. This tax assesses a 3.8% surtax on the lesser of (1) net investment income or (2) the excess of "modified adjusted gross income" over a threshold amount. The "threshold amount" is $250,000 for married taxpayers filing jointly or qualifying widow(er) with dependent child, $125,000 for married taxpayers filing separately, $200,000 for all others, and approximately $16,000 for estates and certain trusts. The taxable portion of payments received as a withdrawal, surrender, annuity payment, death benefit payment or any other actual or deemed distribution under the Annuity will be considered investment income for purposes of this surtax.

**10% Additional Tax for Early Withdrawal from a Non-Qualified Annuity**

You may owe a 10% additional tax on the taxable part of distributions received from your Non-qualified Annuity. Amounts are not subject to this additional tax if:

• the
 amount is paid on or after you reach age 59½;

• the
 amount is paid on or after your death (or the death of the Annuitant when the owner is not an individual);

• the
 amount received is attributable to your becoming disabled (as defined in the Code);

• generally
 the amount paid or received is in the form of substantially equal periodic payments (as defined in the Code) not less
 frequently than annually (please note that substantially equal periodic payments must continue until the later of reaching age
 59½ or five years and the impermissible modification of payments during that time period will result in retroactive application
 of the 10% additional tax); or

• the
 amount received is paid under an immediate Annuity (within the meaning of the Code) and the annuity start date is no more
 than one year from the date of purchase (the first monthly annuity payment being required to be paid within 13 months).

Other exceptions to this tax may apply. You should consult your tax advisor for further details.

**Special Rules in Relation to Tax-free Exchanges Under Section 1035**

Section 1035 of the Code permits certain tax-free exchanges of a life insurance contract, annuity contract or endowment contract for an Annuity, including tax-free exchanges of annuity death benefits for a Beneficiary Annuity. Partial exchanges may be treated in the same way as tax-free 1035 exchanges of entire contracts, therefore avoiding current taxation of the partially exchanged amount as well as the 10% additional tax on pre-age 59½ withdrawals. In Revenue Procedure 2011-38, the IRS indicated that, for partial exchanges on or after October 24, 2011, where there is a surrender or distribution from either the initial annuity contract or receiving annuity contract within 180 days of the date on which the partial exchange was completed (other than an amount received as an annuity for a period of 10 years or more or during one or more lives), the IRS may not treat the transaction as a tax-free Section 1035 exchange. The IRS will apply general tax rules to determine the substance and treatment of the transaction in such cases. We strongly urge you to discuss any partial exchange transaction of this type with your tax advisor before proceeding with the transaction.

If an Annuity is purchased through a tax-free exchange of a life insurance contract, annuity contract or endowment contract that was purchased prior to August 14, 1982, then any purchase payments made to the original contract prior to August 14, 1982 will be treated as made to the new Annuity prior to that date. Generally, such pre-August 14, 1982 withdrawals are treated as a return of cost basis first until purchase payments made before August 14, 1982 are withdrawn. Moreover, income allocable to purchase payments made before August 14, 1982, is not subject to the 10% additional tax.

After you elect an Annuity Payout Option, we do not allow you to exchange your Annuity.

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**Taxes Payable by Beneficiaries for a Non-Qualified Annuity**

If an Owner dies before the Annuity Date, the death benefit distributions are taxed at ordinary income tax rates. The value of the death benefit, as determined under federal law, is also included in the Owner's estate for federal estate tax purposes. Generally, the same income tax rules described above would also apply to amounts received by your Beneficiary. Choosing an option other than a lump sum death benefit may defer taxes. Certain minimum distribution requirements apply upon your death, as discussed further below in the Annuity Qualification section. Tax consequences to the Beneficiary vary depending upon the death benefit payment option selected. Generally, for payment of the death benefit:

• As
 a lump sum payment, the Beneficiary is taxed in the year of payment on gain in the Annuity.

• Within
 5 years of death of Owner, the Beneficiary is taxed on the lump sum payment. The death benefit must be taken as one lump
 sum payment within 5 years of the death of the Owner. Partial withdrawals are not permitted to be paid to Beneficiaries
 under our Annuity contracts.

• Under
 an Annuity or Annuity settlement option where distributions begin within one year of the date of death of the Owner, the
 Beneficiary is taxed on each payment with part as gain and part as return of cost basis. After the full amount of cost basis has
 been recovered tax-free, the full amount of the annuity payments will be taxable.

After the Annuity Date, if a period certain remains under the annuity option and the Annuitant dies before the end of that period, any remaining payments made to the Beneficiary will be fully excluded from income until the remaining cost basis is recovered and all annuity payments thereafter are fully includible in income. If we allow the Beneficiary to commute the remaining payments in a lump sum, the proceeds will be taxable as a surrender.

**Considerations for Contingent Annuitants**

We may allow the naming of a contingent Annuitant when a Non-qualified Annuity is held by a pension plan or a tax favored retirement plan, or held by a Custodial Account. In such a situation, the Annuity may no longer qualify for tax deferral where the Annuity continues after the death of the Annuitant. However, tax deferral should be provided instead by the pension plan, tax favored retirement plan, or Custodial Account. We may also allow the naming of a contingent annuitant when a Non-qualified Annuity is held by an entity owner when such Annuities do not qualify for tax deferral under the current tax law. This does not supersede any benefit language which may restrict the use of the contingent annuitant.

**Reporting and Withholding on Distributions**

Amounts distributed from an Annuity are subject to federal and state income tax reporting and withholding. In general, we will withhold federal income tax from the taxable portion of such distribution based on the type of distribution. In the case of an annuity payment, we apply default withholding under the applicable tax rules unless you designate a different withholding status. In the case of all other distributions, we will withhold at a 10% rate. You may generally elect a different tax withholding or elect not to have tax withheld from your payments. An election out of withholding must be made on forms that we provide. If you are a U.S. person (which includes a resident alien), and you request a payment be delivered outside the United States or do not provide a U.S. taxpayer identification number, we are required to withhold income tax.

State income tax withholding rules vary and we will withhold based on the rules of your state of residence. Special tax rules apply to withholding for nonresident aliens, and we generally withhold income tax for nonresident aliens at a 30% rate. A different withholding rate may be applicable to a nonresident alien based on the terms of an existing income tax treaty between the United States and the nonresident alien's country. Please refer to the discussion below regarding withholding rules for a Qualified Annuity.

Regardless of the amount withheld by us, you are liable for payment of income taxes (including any estimated taxes that may be due) on the taxable portion of distributions from the Annuity. You should consult with your tax advisor regarding the payment of the correct amount of these income taxes and potential liability if you fail to pay such taxes.

**Entity Owners**

Where an Annuity is held by a non-natural person (e.g., a corporation, partnership), other than as an agent or nominee for a natural person (or in other limited circumstances), increases in the value of the Annuity over its cost basis will be subject to tax annually.

Where an Annuity is issued to a Charitable Remainder Trust (CRT), increases in the value of the Annuity over its cost basis will be subject to tax reporting annually. As there are charges for the optional living and death benefits described elsewhere in this prospectus, and such charges reduce the contract value of the Annuity, trustees of the CRT should discuss with their legal advisors whether election of such optional living or death benefits violates their fiduciary duty to the remainder beneficiary.

Where an Annuity is issued to a trust, and such trust is characterized as a grantor trust under the Code, such Annuity is generally not considered to be held by a non-natural person and will be subject to the tax reporting and withholding requirements generally applicable to a Non-qualified Annuity held by a natural person, provided that all grantors of the trust are natural persons. At this time, we will not issue an Annuity to grantor trusts with more than two grantors.

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Where the Annuity is owned by a grantor trust, the Annuity must be distributed within five years after the date of the first grantor's death (or the Annuitant's death in certain instances) under Section 72(s) of the Code. See the [<u>"Benefits Available Under the Contract"</u>](#chapter_10-sect1_1_1078) section for scenarios where a death benefit or Surrender Value is payable depending upon the underlying facts.

Trusts are required to complete and submit a Certificate of Entity form, and we will tax report based on the information provided on this form.

**Annuity Qualification**

*Diversification And Investor Control.* In order to qualify for the tax rules applicable to Annuities described above, the investment assets in the Non-qualified Annuity Sub-accounts must be diversified according to certain rules under the Code. Each portfolio is required to diversify its investments each quarter so that no more than 55% of the value of its assets is represented by any one investment, no more than 70% is represented by any two investments, no more than 80% is represented by any three investments, and no more than 90% is represented by any four investments. Generally, securities of a single issuer are treated as one investment, and obligations of each U.S. Government agency and instrumentality (such as the Government National Mortgage Association) are treated as issued by separate issuers. In addition, any security issued, guaranteed or insured (to the extent so guaranteed or insured) by the U.S. or an instrumentality of the U.S. will be treated as a security issued by the U.S. Government or its instrumentality, where applicable. We believe the portfolios underlying the variable investment options of the Annuity meet these diversification requirements.

An additional requirement for qualification for the tax treatment described above is that we, and not you as the Annuity Owner, must have sufficient control over the underlying assets to be treated as the owner of the underlying assets for tax purposes. The tax law limits the amount of control you may have over choosing investments for your Annuity. If this "investor control" rule is violated your Annuity assets will be considered owned directly by you and you lose the favorable tax treatment generally afforded to annuities.

While we also believe these investor control rules will be met, the Treasury Department may promulgate guidelines under which a variable annuity will not be treated as an annuity contract for tax purposes if persons with ownership rights have excessive control over the investments underlying such variable annuity contract. It is unclear whether such guidelines, if in fact promulgated, would have retroactive effect. It is also unclear what effect, if any, such guidelines might have on transfers between the investment options offered pursuant to this prospectus. We reserve the right to take any action, including modifications to your Annuity or the investment options, required to comply with such guidelines if promulgated. Any such changes will apply uniformly to affected Owners and will be made with such notice to affected Owners as is feasible under the circumstances.

**Required Distributions Upon Your Death for a Non-Qualified Annuity**

Upon your death, certain distributions must be made under the Annuity. The required distributions depend on whether you die before you start taking annuity payments under the Annuity or after you start taking annuity payments under the Annuity. If you die on or after the Annuity Date, the remaining portion of the interest in the Annuity must be distributed at least as rapidly as under the method of distribution being used as of the date of death. If you die before the Annuity Date, the entire interest in the Annuity must be distributed within five years after the date of death, or as periodic payments over a period not extending beyond the life or life expectancy of the designated Beneficiary (provided such payments begin within one year of your death). If the Beneficiary does not begin installments within one year of the date of death, no partial withdrawals will be permitted thereafter, and we require that the Beneficiary take the death benefit as a lump sum within the five-year deadline. Your designated Beneficiary is the person to whom benefit rights under the Annuity pass by reason of death, and must be a natural person in order to elect a periodic payment option based on life expectancy or a period exceeding five years. Additionally, if the Annuity is payable to (or for the benefit of) your surviving spouse, that portion of the Annuity may be continued with your spouse as the Owner. For Non-qualified Annuities owned by a non-natural person, the required distribution rules generally apply upon the death of the Annuitant. This means, for example, that for an Annuity held by a non-natural person (such as a trust) for which there is named a co-annuitant, then such required distributions will be triggered by the death of the first co-annuitant to die.

*Changes To Your Annuity.* We reserve the right to make any changes we deem necessary to assure that your Annuity qualifies as an Annuity for tax purposes. Any such changes will apply to all Annuity Owners and you will be given notice to the extent feasible under the circumstances.

**QUALIFIED ANNUITIES**

**In general, as used in this prospectus, a Qualified Annuity is an Annuity with applicable endorsements for a tax-favored plan or a** **Non-Qualified Annuity held by a tax-favored retirement plan.**

The following is a general discussion of the tax considerations for Qualified Annuities. This Annuity may or may not be available for all types of the tax-favored retirement plans discussed below. This discussion assumes that you have satisfied the eligibility requirements for any tax-favored retirement plan. Please consult your financial professional prior to purchase to confirm if this Annuity is available for a particular type of tax-favored retirement plan or whether we will accept the type of contribution you intend for this Annuity.

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A Qualified Annuity may have been purchased for use in connection with:

• Individual
 retirement accounts and annuities (IRAs), including inherited IRAs (which we refer to as a Beneficiary IRA), which
 are subject to Sections 408(a) and 408(b) of the Code;

• Roth
 IRAs, including inherited Roth IRAs (which we refer to as a Beneficiary Roth IRA) under Section 408A of the Code;

• A
 corporate Pension or Profit-sharing plan (subject to 401(a) of the Code);

• H.R.
 10 plans (also known as Keogh Plans, subject to 401(a) of the Code);

• Tax
 Sheltered Annuities (subject to 403(b) of the Code, also known as Tax Deferred Annuities or TDAs);

• Section
 457 plans (subject to 457 of the Code).

A Non-qualified Annuity may have been purchased by a 401(a) trust, a custodial IRA or a custodial Roth IRA account, or a Section 457 plan, which can hold other permissible assets. The terms and administration of the trust or custodial account or plan in accordance with the laws and regulations for 401(a) plans, IRAs or Roth IRAs, or a Section 457 plan, as applicable, are the responsibility of the applicable trustee or custodian.

You should be aware that tax favored plans such as IRAs generally provide income tax deferral regardless of whether they invest in Annuities. This means that when a tax favored plan invests in an Annuity, it generally does not result in any additional tax benefits (such as income tax deferral and income tax free transfers).

**Types of Tax-favored Plans**

**IRAs.** The "IRA Disclosure Statement" and "Roth IRA Disclosure Statement" which accompany the prospectus contain information about eligibility, contribution limits, tax particulars, and other IRA information. In addition to this information (the material terms are summarized in this prospectus and in those Disclosure Statements), the IRS requires that you have a "Free Look" after making an initial contribution to the Annuity. During this time, you can cancel the Annuity by notifying us in writing, and we will refund the greater of all purchase payments under the Annuity or the Account Value, less any applicable federal and state income tax withholding.

*Contribution Limits/Rollovers.* Subject to the minimum purchase payment requirements of an Annuity, you may purchase an Annuity for an IRA in connection with a "rollover" of amounts from a qualified retirement plan, as a transfer from another IRA, by making a contribution consisting of your IRA contributions and catch-up contributions, if applicable, attributable to the prior year during the period from January 1 to April 15 (or the later applicable due date of your federal income tax return, without extension), or as a current year contribution. Contribution amounts are indexed for inflation. The IRS generally provides contribution limits for the subsequent year in the fourth quarter of the current year. The tax law also provides for a catch-up provision for individuals who are age 50 and above, allowing these individuals an additional $1,000 contribution each year. The $1,000 catch-up contribution for IRA owners age 50 or older is indexed for inflation starting in 2024 in accordance with the Consolidated Appropriations Act, 2023 (which includes SECURE 2.0 of 2022 ("SECURE 2.0"). You may be able to claim a deduction for your contributions depending on your modified adjusted gross income. Go to www.irs.gov for the limits for each year.

The "rollover" rules under the Code are fairly technical; however, an individual (or his or her surviving spouse) may generally "roll over" certain distributions from tax favored retirement plans (either directly or within 60 days from the date of these distributions) if he or she meets the requirements for distribution. Once you buy an Annuity, you can make regular IRA contributions under the Annuity (to the extent permitted by law and the terms of the Annuity). For IRA rollovers, an individual can only make an IRA to IRA rollover if the individual has not made a rollover involving any IRAs owned by the individual in the prior 12 months. An IRA transfer is a tax-free trustee-to-trustee "transfer" from one IRA account to another. IRA transfers are not subject to this 12-month rule. There is no age limitation with regard to contributions to a traditional IRA as long as the earned income requirements are met.

In some circumstances, non-spouse Beneficiaries may roll over to an IRA amounts due from qualified plans, 403(b) plans, and governmental 457(b) plans. However, the rollover rules applicable to non-spouse Beneficiaries under the Code are more restrictive than the rollover rules applicable to Owner/participants and spouse Beneficiaries. Generally, non-spouse Beneficiaries may roll over distributions from tax favored retirement plans only as a direct rollover. An inherited IRA must be directly rolled over from the employer plan or transferred from an IRA and must be titled in the name of the deceased (i.e., John Doe deceased for the benefit of Jane Doe). No additional contributions can be made to an inherited IRA. In this prospectus, an inherited IRA is also referred to as a Beneficiary Annuity.

*Required Provisions.* Annuities that are IRAs (or endorsements that are part of the contract) must contain certain provisions:

• You,
 as Owner of the Annuity, must be the "Annuitant" under the contract (except in certain cases involving the division of property
 under a decree of divorce);

• Your
 rights as Owner are non-forfeitable;

• You
 cannot sell, assign or pledge the Annuity;

• The
 annual contribution you pay cannot be greater than the maximum amount allowed by law, including catch-up contributions
 if applicable (which does not include any rollover amounts or amounts transferred by trustee-to-trustee transfer);

• The
 date on which Required Minimum Distributions must begin cannot be later than April 1st of the calendar year after the calendar
 year you turn the applicable age (see the Required Minimum Distribution rules for more details); and

• Death
 and annuity payments must meet Required Minimum Distribution rules described below.

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Usually, the full amount of any distribution from an IRA (including a distribution from this Annuity) which is not a transfer or rollover is taxable. As taxable income, these distributions are subject to the general income tax withholding rules described earlier regarding an Annuity in the Non-qualified Annuity section. In addition to this normal tax liability, you may also be liable for the following, depending on your actions:

• A
 10% early withdrawal additional tax described below;

• Liability
 for "prohibited transactions" if you, for example, borrow against the value of an IRA; or

• Failure
 to take a Required Minimum Distribution, also described below.

If you make any non-deductible contributions to your IRA, a portion of any subsequent distribution may be tax-free as a return of those contributions. You are required to keep track of this and determine the taxable and non-taxable portions. IRS rules require that we report the full amount of any distribution as taxable.

**Simplified Employee Pensions (SEP).** SEPs are a variation on a standard IRA, and Annuities issued to a SEP must satisfy the same general requirements described under IRAs (above). There are, however, some differences:

• If
 you participate in a SEP, you generally do not include in income any employer contributions made to the SEP on your behalf
 up to the lesser of (a) the annual employer contribution limit as indexed for inflation, or (b) 25% of your taxable compensation
 paid by the contributing employer (not including the employer's SEP contribution as compensation for these purposes).
 However, for these purposes, compensation in excess of certain limits established by the IRS will not be considered.
 Go to www.irs.gov for the current year contribution and catch-up limits limit and compensation limit.

• SEPs
 must satisfy certain participation and nondiscrimination requirements not generally applicable to IRAs; and

• SEPs
 that contain a salary reduction or "SARSEP" provision prior to 1997 may permit salary deferrals from employee income
 with the employer making these contributions to the SEP. Contribution amounts are indexed for inflation. The IRS generally
 provides contribution limits for the subsequent year in the fourth quarter of the current year.  However, no new "salary
 reduction" or "SARSEPs" can be established after 1996. Individuals participating in a SARSEP who are age 50 or above
 by the end of the year are permitted to contribute an additional catch-up contribution amount. These amounts are indexed
 for inflation and may depend on the participant's age. Go to www.irs.gov for the current year contribution limit and catch-up
 contribution limit. Not all Annuities issued by us are available for SARSEPs. You will also be provided the same information,
 and have the same "Free Look" period, as you would have if you purchased the Annuity for a standard IRA.

• Roth
 contributions are permitted for SEP IRAs starting in 2023.  The Company does not currently offer Roth contributions for
 SEP IRAs, but we reserve the right to offer this contribution type in the future.

**ROTH IRAs.** The "Roth IRA Disclosure Statement" contains information about eligibility, contribution limits, tax particulars and other Roth IRA information. Like standard IRAs, income within a Roth IRA accumulates tax-free, and contributions are subject to specific limits. Roth IRAs have, however, the following differences:

• Contributions
 to a Roth IRA cannot be deducted from your gross income;

• "Qualified
 distributions" from a Roth IRA are excludable from gross income. A "qualified distribution" is a distribution that satisfies
 two requirements: (1) the distribution must be made (a) after the Owner of the IRA attains age 59½; (b) after the Owner's
 death; (c) due to the Owner's disability; or (d) for a qualified first time homebuyer distribution within the meaning of
 Section 72(t)(2)(F) of the Code; and (2) the distribution must be made in the year that is at least five tax years after the first
 year for which a contribution was made to any Roth IRA established for the Owner. Distributions from a Roth IRA that are
 not qualified distributions will be treated as made first from contributions and then from earnings and earnings will be taxed
 generally in the same manner as distributions from a traditional IRA.

• If
 eligible (including meeting income limitations and earnings requirements), you may make contributions to a Roth IRA during
 your lifetime, and distributions are not required during the owner's lifetime.

Subject to the minimum purchase payment requirements of an Annuity, you may purchase an Annuity for a Roth IRA in connection with a "rollover" of amounts of another traditional IRA, SEP, SIMPLE-IRA (subject to a timing restriction), employer sponsored retirement plan (under Sections 401(a) or 403(b) of the Code) or Roth IRA. You may also purchase an Annuity for a Roth IRA, if you meet certain income limitations, by making a contribution consisting of your Roth IRA contributions and catch-up contributions, if applicable, attributable to the prior year during the period from January 1 to April 15 (or the applicable due date of your federal income tax return, without extension), or as a current year contribution. The Code permits persons who receive certain qualifying distributions from such non-Roth IRAs, to directly rollover or make, within 60 days, a "rollover" of all or any part of the amount of such distribution to a Roth IRA which they establish (a "conversion"). The conversion of non-Roth accounts triggers current taxation (but is not subject to a 10% early distribution additional tax unless a distribution that is allocable to the rollover contribution is distributed within 5 years of the conversion). In addition, SECURE 2.0 amends the Code to allow for tax and penalty free rollovers from 529 accounts to Roth IRAs, under certain conditions. Starting in 2024, beneficiaries of 529 college savings accounts would be permitted to roll over up to $35,000 over the course of their lifetime from any 529 account in their name to their Roth IRA. These rollovers generally are also subject to Roth IRA annual contribution limits, and the 529 account must have been open for at least 15 years, among other requirements.

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The Code also permits the recharacterization of current year contribution amounts from a traditional IRA into a Roth IRA, or from a Roth IRA to a traditional IRA. Recharacterization is accomplished through a trustee-to-trustee transfer of a contribution (or a portion of a contribution) plus earnings, between different types of IRAs. A properly recharacterized contribution is treated as a contribution made to the second IRA instead of the first IRA. Such recharacterization must be completed by the applicable tax return due date (with extensions). However, no recharacterizations of conversions can be made.

Once an Annuity has been purchased, regular Roth IRA contributions will be accepted to the extent permitted by law and the terms of the Annuity. In addition, an individual receiving an eligible rollover distribution from a designated Roth account under an employer plan may roll over the distribution to a Roth IRA even if the individual is not eligible to make regular contributions to a Roth IRA. Non-spouse Beneficiaries receiving a distribution from an employer sponsored retirement plan under Sections 401(a) or 403(b) of the Code can also directly roll over contributions to a Roth IRA. However, it is our understanding of the Code that non-spouse Beneficiaries cannot "rollover" benefits from a traditional IRA to a Roth IRA.

**TDAs.** In general, you may own a Tax Deferred Annuity (also known as a TDA, Tax Sheltered Annuity (TSA), 403(b) plan or 403(b) Annuity) if you are an employee of a tax-exempt organization (as defined under Code Section 501(c)(3)) or a public educational organization, and you may make contributions to a TDA so long as your employer maintains such a plan and your rights to the Annuity are non-forfeitable. Contributions to a TDA, and any earnings, are not taxable until distribution. You may also make contributions to a TDA under a salary reduction agreement subject to specific limits. Individuals participating in a TDA who are age 50 or above by the end of the year will be permitted to contribute an additional amount. This amount is indexed for inflation. Go to www.irs.gov for the current year contribution limit and catch-up contribution limit. Further, you may roll over TDA amounts to another TDA or an IRA. You may also roll over TDA amounts to a qualified retirement plan, a SEP and a governmental 457(b) plan. An Annuity may generally only qualify as a TDA if distributions of salary deferrals (other than "grandfathered" amounts held as of December 31, 1988) may be made only on account of:

• Your
 attainment of age 59½;

• Your
 severance of employment;

• Your
 death;

• Your
 total and permanent disability; or

• Hardship.

In any event, you must begin receiving distributions from your TDA by April 1st of the calendar year after the calendar year you turn the applicable age or retire, whichever is later. These distribution limits do not apply either to transfers or exchanges of investments under the Annuity, or to any "direct transfer" of your interest in the Annuity to another employer's TDA plan or mutual fund "custodial account" described under Code Section 403(b)(7). Employer contributions to TDAs are subject to the same general contribution, nondiscrimination, and minimum participation rules applicable to "qualified" retirement plans.

**Caution:** Under IRS regulations we can accept contributions, transfers and rollovers only if we have entered into an information-sharing agreement, or its functional equivalent, with the applicable employer or its agent. In addition, in order to comply with the regulations, we will only process certain transactions (e.g., transfers, withdrawals, hardship distributions and, if applicable, loans) with employer approval. This means that if you request one of these transactions we will not consider your request to be in Good Order, and will not therefore process the transaction, until we receive the employer's approval in written or electronic form.

**Late Rollover Self-Certification**

You may be able to apply a rollover contribution to your IRA or qualified retirement plan after the 60-day deadline through a self-certification procedure established by the IRS. Please consult your tax or legal advisor regarding your eligibility to use this self-certification procedure. As indicated in this IRS guidance, we, as a financial institution, are not required to accept your self-certification for waiver of the 60-day deadline.

**Required Minimum Distributions and Payment Options**

If you hold the Annuity under an IRA (or other tax-favored plan), Required Minimum Distribution rules must be satisfied. This means that generally payments must start by April 1 of the year after the year you reach the applicable age ("required beginning date") and must be made for each year thereafter. For a TDA or a 401(a) plan for which the participant is not a greater than 5% owner of the employer, this required beginning date can generally be deferred to retirement, if later. Roth IRAs and designated Roth accounts under employer sponsored plans are not subject to these rules during the Owner's lifetime.

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| | |
|:---|:---|
| **If you were born...** | **Your "applicable age" is …** |
|  Before July 1, 1949 | 70½ |
|  After June 30, 1949 and before 1951 | 72 |
|  After 1950 and before 1960 | 73 |
|  After 1959 | 75 |

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The amount of the payment must at least equal the minimum required under the IRS rules. Several choices are available for calculating the minimum amount. More information on the mechanics of this calculation is available on request. Please contact us at a reasonable time before the Required Minimum Distribution deadline so that a timely distribution is made. Please note that there is a 25% excise tax (a 50% excise tax applied prior to the 2023 taxable year) on the amount of any Required Minimum Distribution not made in a timely manner. The excise tax on failure is further reduced from 25% to 10% if corrected in a timely manner and certain other conditions are met in accordance with SECURE 2.0.

Required Minimum Distributions are calculated based on the sum of the Account Value and the actuarial present value of any additional living and death benefits from optional riders that you have purchased under the Annuity. As a result, the Required Minimum Distributions may be larger than if the calculation were based on the Account Value only, which may in turn result in an earlier (but not before the required beginning date) distribution of amounts under the Annuity and an increased amount of taxable income distributed to the Annuity Owner, and a reduction of payments under the living and death benefit optional riders.

You can use the Minimum Distribution option to satisfy the Required Minimum Distribution rules for an Annuity without either beginning annuity payments or surrendering the Annuity. Under this option, we will distribute to you the Required Minimum Distribution amount, less any other partial withdrawals that you made during the year. Such amount will be based on the value of the Annuity as of December 31 of the prior year, but is determined without regard to other tax favored retirement plans you may own. If a trustee-to-trustee transfer or direct rollover of the full contract value is requested when there is an active Required Minimum Distribution program running, the Required Minimum Distribution will be removed and sent to the Owner prior to the remaining funds being sent to the transfer institution.

Although the IRS rules determine the required amount to be distributed from your IRA each year, certain payment alternatives are still available to you. In accordance with SECURE 2.0, a new optional method for calculating your RMDs may be available if you have an IRA in an annuity payout (or partial annuity payout), and an IRA in the deferral stage. Please contact your tax advisor to determine if this calculation method is appropriate for you. In addition, if you own more than one IRA, you can choose to satisfy your minimum distribution requirement for each of your IRAs by withdrawing that amount from any of your non-Roth IRAs. If you inherit more than one IRA or more than one Roth IRA from the same Owner, similar rules apply. These rules may also apply to other types of tax favored retirement plans such as TDAs.

**Charitable IRA Distributions**

Certain qualified IRA distributions used for charitable purposes are eligible for an exclusion from gross income, up to $100,000 (indexed for inflation beginning after 2023), for otherwise taxable IRA distributions from a traditional or Roth IRA. A qualified charitable distribution is a distribution that is made (1) directly by the IRA trustee to certain qualified charitable organizations and (2) on or after the date the IRA owner attains age 70½. Distributions that are excluded from income under this provision are not taken into account in determining the individual's deductions, if any, for charitable contributions. The amount of your qualified charitable distributions that are excluded from income for a tax year is reduced (but not below zero) by the excess of: (1) the total amount of your IRA deductions allowed for all tax years ending on or after the date you attain age 70½, over (2) the total amount of reductions for all tax years preceding the current tax year. You should consult your tax advisor about whether a one-time distribution up to $50,000 (indexed for inflation beginning after 2023) that is made from your IRA to a "split-interest entity" can be excluded from your gross income.

The IRS has currently indicated that an IRA trustee is not responsible for determining whether a distribution to a charity is one that satisfies the requirements of the charitable giving incentive. Unless otherwise required in the future by the IRS, we will report the distribution as a normal IRA distribution on Form 1099-R. In those instances, individuals are responsible for reflecting the distributions as charitable IRA distributions on their personal tax returns. However, if we receive certification that the distribution satisfies the requirements, we will report the distribution as a charitable IRA distribution on Form 1099-R.

**Required Distributions Upon Your Death for a Qualified Annuity**

Upon your death under an IRA, Roth IRA, 403(b) or other employer sponsored plan, any remaining interest must be distributed in accordance with federal income tax requirements. For Owner and Beneficiary deaths prior to 2020, please consult your tax advisor regarding the applicable post-death distribution requirements.

The information provided below applies to Owner and Beneficiary deaths after 2019. In addition, if you are an employee under a governmental plan, such as a section 403(b) plan of a public school or a governmental 457(b) plan, this law applies if you die after 2021. In addition, if your plan is maintained pursuant to one or more collective bargaining agreements, this law generally applies if you die after 2021 (unless the collective bargaining agreements terminate earlier).

• Death
 before your required beginning date. If you die before your required beginning date, and you have a designated beneficiary,
 any remaining interest must be distributed within 10 years after your death, unless the designated beneficiary is an
 "eligible designated beneficiary" ("EDB") or some other exception applies. A designated beneficiary is any individual designated as a beneficiary
 by the employee or IRA owner. An EDB is any designated beneficiary who is (1) your surviving spouse,
 (2) your minor child, (3) disabled, (4) chronically ill, or (5) an individual not more than 10 years younger than you. An
 individual's status as an  EDB is generally determined on the date of your death. An EDB (other than a minor child) can generally
 stretch distributions over their life or life expectancy if payments begin by the end of the calendar year following the
 year of your death and continuing over the EDB's remaining life expectancy after the EDB's death. However, all amounts
 must be fully distributed by the end of the year containing the 10th anniversary of the EDB's death. Special rules

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apply to minors and Beneficiaries that are not individuals. Additional special rules apply to surviving spouses, see "Spousal Continuation" below.

• Death
 on or after your required beginning date. In general, if you die on or after your required beginning date, and you have a
 designated beneficiary who is not an  EDB, any remaining interest in your Qualified Annuity must continue to be distributed
 over the longer of your remaining life expectancy and your designated beneficiary's life expectancy (or more rapidly),
 but all amounts must be distributed within 10 years of your death. If your Beneficiary is an EDB (other than a minor
 child), distributions must continue over the longer of your remaining life expectancy and the EDB's life expectancy (or
 more rapidly), but all amounts must be distributed within 10 years of the EDB's death. Special rules apply to EDBs who are
 minors  and Beneficiaries that are not individuals.

• Annuity
 payments. If you commence taking distributions in the form of an annuity that can continue after your death, such as
 in the form of a joint and survivor annuity or an annuity with a guaranteed period of more than 10 years, any distributions after
 your death that are scheduled to be made beyond the applicable distribution period imposed under the law might need to
 be commuted at the end of that period (or otherwise modified after your death if permitted under federal tax law and by us)
 in order to comply with the post-death distribution requirements.

• Other
 rules. The post-death distribution requirements do not apply if the employee or IRA owner elected annuity payments that
 comply with prior law commenced prior to December 20, 2019. Also, even if annuity payments have not commenced prior
 to December 20, 2019, the requirements generally do not apply to an immediate annuity contract purchased prior to that
 date, if you have made an irrevocable election before that date as to the method and amount of the annuity.

If your beneficiary is not an individual, such as a charity, your estate, or a trust, any remaining interest after your death generally must be distributed in accordance with the 5-year rule or the at-least-as-rapidly rule, as applicable (but not the lifetime payout rule). You may wish to consult a professional tax advisor about the federal income tax consequences of your beneficiary designations.

In addition, these post-death distribution requirements generally do not apply if the employee or IRA owner died prior to January 1, 2020. However, if the designated beneficiary of the deceased employee or IRA owner dies after January 1, 2020, and the designated beneficiary had elected the lifetime payout rule or was under the at-least-as rapidly rule, any remaining interest must be distributed within 10 year of the designated beneficiary's death. Hence, this 10-year rule will apply to (1) a contract issued prior to 2020 which continues to be held by a designated beneficiary of an employee or IRA owner who died prior to 2020, and (2) an inherited IRA issued after 2019 to the designated beneficiary of an employee or IRA owner who died prior to 2020.

• Spousal
 continuation. If your beneficiary is your spouse, such surviving spouse can delay the application of the post-death distribution
 requirements until after their death by transferring the remaining interest tax-free to their own IRA, or by electing
 to treat your IRA as their own IRA. However, in certain circumstances the surviving spouse may have to take "hypothetical
 RMDs" (i.e., catch-up amounts required in accordance with the regulations).

The post-death distribution requirements are complex in numerous respects. Treasury has issued final and proposed regulations that may impact these Required Minimum Distribution requirements. We reserve the right to make changes in order to comply with the final and proposed regulations, or any regulations published in the future. Any such changes will apply uniformly to affected Owners or Beneficiaries and will be made with such notice to affected Owners or Beneficiaries as is feasible under the circumstances. In addition, the manner in which these requirements will apply will depend on your particular facts and circumstances. You may wish to consult a professional tax advisor for tax advice as to your particular situation.

Unless payments are being made in the form of an annuity, a Beneficiary has the flexibility to take out more each year than mandated under the Required Minimum Distribution rules.

Note that in 2014, the U.S. Supreme Court ruled that Inherited IRAs, other than IRAs inherited by the owner's spouse, do not qualify as retirement assets for purposes of protection under the federal bankruptcy laws.

Until withdrawn, amounts in a Qualified Annuity continue to be tax deferred. Amounts withdrawn each year, including amounts that are required to be withdrawn under the Required Minimum Distribution rules, are subject to tax. You may wish to consult a professional tax advisor for tax advice as to your particular situation.

For a Roth IRA, if death occurs before the entire interest is distributed, the death benefit must be distributed under the same rules applied to IRAs where death occurs before the required beginning date. Similar rules may apply to designated Roth accounts under an employer-sponsored retirement plan. Consult your plan sponsor or tax advisor for more information on designated Roth accounts.

**10% Additional Tax for Early Withdrawals from a Qualified Annuity**

You may owe a 10% additional tax on the taxable part of distributions received from an IRA, SEP, Roth IRA, TDA or qualified retirement plan. Amounts are not subject to this additional tax if:

• the
 amount is paid on or after you reach age 59½ or die;

• the
 amount received is attributable to your becoming disabled; or

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

• generally
 the amount paid or received is in the form of substantially equal periodic payments (as defined in the Code) not less
 frequently than annually. (Please note that substantially equal periodic payments must continue until the later of reaching
 age 59½ or five years. Certain modification of payments or additional contributions to the Annuity during that time period
 will result in retroactive application of the 10% additional tax.)

There are a number of other exceptions to this tax that may apply. In addition, distributions that satisfy certain exceptions to this tax may be repaid in certain circumstances. You should consult your tax advisor for further details.

**Withholding**

For 403(b) Tax Deferred annuities, we will withhold federal income tax at the rate of 20% for any eligible rollover distribution paid by us to or for a plan participant, unless such distribution is "directly" rolled over into another qualified plan, IRA (including the IRA variations described above), SEP, governmental 457(b) plan or TDA. An eligible rollover distribution is defined under the tax law as a distribution from an employer plan under 401(a), a TDA or a governmental 457(b) plan, excluding any distribution that is part of a series of substantially equal payments (at least annually) made over the life expectancy of the employee or the joint life expectancies of the employee and his designated Beneficiary, any distribution made for a specified period of 10 years or more, any distribution that is a Required Minimum Distribution and any hardship distribution. Regulations also specify certain other items which are not considered eligible rollover distributions. We will not withhold for payments made from trustee owned Annuities or for payments under a 457 plan. For all other distributions, unless you elect otherwise, we will withhold federal income tax from the taxable portion of such distribution at an appropriate percentage. The rate of withholding on annuity payments where no mandatory withholding is required is determined on the basis of the withholding certificate that you file with us. If you do not file a certificate, we will automatically withhold federal taxes on the following basis:

• For
 any annuity payments not subject to mandatory withholding, you will have taxes withheld under the applicable default withholding
 rules; and

• For
 all other distributions, we will withhold at a 10% rate.

If no U.S. taxpayer identification number is provided, no election out of withholding will be allowed, and we will automatically withhold using the default withholding rules. In addition, if you are a U.S. person (which includes a resident alien), and you request a payment be delivered outside the U.S., we are required to withhold income tax.

We will provide you with forms and instructions concerning the right to elect that no amount be withheld from payments in the ordinary course. However, you should know that, in any event, you are liable for payment of federal income taxes (including any estimated tax liabilities) on the taxable portion of the distributions, and you should consult with your tax advisor to find out more information on your potential liability if you fail to pay such taxes. There may be additional state income tax withholding requirements.

Special tax rules apply to withholding for nonresident aliens, and we generally withhold income tax for nonresident aliens at a 30% rate. A different withholding rate may be applicable to a nonresident alien based on the terms of an existing income tax treaty between the United States and the nonresident alien's country

**ERISA Requirements**

ERISA (the "Employee Retirement Income Security Act of 1974") and the Code prevent a fiduciary and other "parties in interest" with respect to a plan (and, for these purposes, an IRA would also constitute a "plan") from receiving any benefit from any party dealing with the plan, as a result of the sale of the Annuity. Administrative exemptions under ERISA generally permit the sale of insurance/annuity products to plans, provided that certain information is disclosed to the person purchasing the Annuity. This information has to do primarily with the fees, charges, discounts and other costs related to the Annuity, as well as any commissions paid to any agent selling the Annuity. Information about any applicable fees, charges, discounts, penalties or adjustments may be found in the applicable sections of this prospectus. Information about sales representatives and commissions may be found in the sections of this prospectus addressing distribution of the Annuities.

Other relevant information required by the exemptions is contained in the contract and accompanying documentation.

Please consult with your tax advisor if you have any questions about ERISA and these disclosure requirements.

**Spousal Consent Rules for Retirement Plans – Qualified Annuities**

If you are married at the time your payments commence, you may be required by federal law to choose an income option that provides survivor annuity income to your spouse, unless your spouse waives that right. Similarly, if you are married at the time of your death, federal law may require all or a portion of the Death Benefit to be paid to your spouse, even if you designated someone else as your Beneficiary. A brief explanation of the applicable rules follows. For more information, consult the terms of your retirement arrangement.

*Defined Benefit Plans and Money Purchase Pension Plans.* If you are married at the time your payments commence, federal law requires that benefits be paid to you in the form of a "qualified joint and survivor annuity" (QJSA), unless you and your spouse waive that right, in writing. Generally, this means that you will receive a reduced payment during your life and, upon your death, your spouse will receive at least one-half of what you were receiving for life. You may elect to receive another income option if your spouse consents to the election and waives his or her right to receive the QJSA. If your spouse consents to the alternative form of payment, your spouse may not receive any benefits from the plan upon your death. Federal law also requires that the plan pay a Death Benefit to your spouse if you are married and die before you begin receiving your benefit. This benefit must be available in the form of an Annuity for your spouse's lifetime and is called a

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"qualified pre-retirement survivor annuity" (QPSA). If the plan pays Death Benefits to other Beneficiaries, you may elect to have a Beneficiary other than your spouse receive the Death Benefit, but only if your spouse consents to the election and waives his or her right to receive the QPSA. If your spouse consents to the alternate Beneficiary, your spouse will receive no benefits from the plan upon your death. Any QPSA waiver prior to your attaining age 35 will become null and void on the first day of the calendar year in which you attain age 35, if still employed.

*Defined Contribution Plans (including 401(k) Plans and ERISA 403(b) Annuities).* Spousal consent to a distribution is generally not required. Upon your death, your spouse will receive the entire Death Benefit, even if you designated someone else as your Beneficiary, unless your spouse consents in writing to waive this right. Also, if you are married and elect an Annuity as a periodic income option, federal law requires that you receive a QJSA (as described above), unless you and your spouse consent to waive this right.

*IRAs, non-ERISA 403(b) Annuities, and 457 Plans.* Spousal consent to a distribution usually is not required unless specifically required under the terms of the plan. Upon your death, any Death Benefit will be paid to your designated Beneficiary.

**ADDITIONAL CONSIDERATIONS**

**Reporting and Withholding for Escheated Amounts**

Revenue Rulings 2018-17 and 2020-24 provide that an amount transferred from an IRA or 401(a) qualified retirement plan to a state's unclaimed property fund is subject to federal income tax withholding at the time of transfer. The amount transferred is also subject to federal tax reporting. Consistent with these Rulings, we will withhold federal and state income taxes and report to the applicable Owner or Beneficiary as required by law when amounts are transferred to a state's unclaimed property fund. Non-qualified annuity contracts generally are subject to the same or similar federal income tax reporting and withholding requirements as IRAs and qualified retirement plans. As a result, we may determine in the future that we have an obligation to follow similar guidelines with respect to any amounts escheated from your Non-qualified Annuity.

**Gifts and Generation-skipping Transfers**

If you transfer your Annuity to another person for less than adequate consideration, there may be gift tax consequences in addition to income tax consequences. Also, if you transfer your Annuity to a person two or more generations younger than you (such as a grandchild or grandniece) or to a person that is more than 37½ years younger than you, there may be generation-skipping transfer tax consequences.

**Civil Unions and Domestic Partnerships** 

U.S. Treasury Department regulations provide that for federal tax purposes, the term "spouse" does not include individuals (whether of the opposite sex or the same sex) who have entered into a registered domestic partnership, civil union, or other similar formal relationship that is not denominated as a marriage under the laws of the state where the relationship was entered into, regardless of domicile. As a result, if a Beneficiary of a deceased Owner and the Owner were parties to such a relationship, the Beneficiary will be required by federal tax law to take distributions from the Contract in the manner applicable to non-spouse Beneficiaries and will not be able to continue the Contract. Please consult with your tax or legal advisor before electing the Spousal Benefit for a civil union partner or domestic partner.

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**Legal Proceedings**

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As of the date of this prospectus, neither WRNY nor the Registered Separate Account is a party to any material legal proceedings outside of the ordinary routine litigation incidental to the business. Although WRNY and its affiliates are involved in pending and threatened legal proceedings in the normal course of its business, we do not anticipate that the outcome of any such legal proceedings will have a material adverse effect on the Separate Account, WRNY's ability to meet its obligations under the Contracts, including the Guarantee Periods.

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**Financial Statements**

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The statutory financial statements of WRNY and the financial statements of the Registered Separate Account are included in the Statement of Additional Information.

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**Appendix A:** **Investment Options Available Under the Contract**

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**Certain Investment Options may not be available through certain financial intermediaries. See the** [**<u>Cover Page</u>**](#chapter_1-sect1_1_1078) **for additional** **information.**

**Variable Options**

**For a list of Variable Options available under your Contract, please refer to your Variable Product Prospectus. More information** **about the portfolios underlying the Variable Options is available in the prospectuses for the portfolios, which may be amended from** **time to time. You can request a copy of the prospectuses at no cost by calling 1-800-457-8207.**

**Guarantee Periods**

The following is a list of Guarantee Periods currently available under the Contract. We may change the features of the options listed below, offer new options, and terminate existing options. We will provide you with written notice before doing so. For more information about the Guarantee Period, see "[<u>Description of Insurance Company, Registered Separate Account, and Investment Options</u>](#chapter_7-sect1_1_1078)" in the prospectus.

**Note: If amounts are withdrawn from Guarantee Period before the end of its term, we may apply a Market Value Adjustment. This** **may result in a significant reduction in your Contract Value. See** [**<u>"Charges and Adjustments"</u>**](#chapter_8-sect1_1_1078)**.**

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| | |
|:---|:---|
| **Name** | **Term** |
| Guarantee Period | 1 Year<br>3%<sup>1</sup> |
| Guarantee Period | 3 Year<br>3%<sup>1</sup> |
| Guarantee Period | 5 Year<br>3%<sup>1</sup> |
| Guarantee Period | 7 Year<br>3%<sup>1</sup> |
| Guarantee Period | 10 Year<br>3%<sup>1</sup> |

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\*The rate shown is the last Minimum Guaranteed Interest Rate issued before the product closed to new customers. Your Minimum Guaranteed Interest Rate is the amount shown on your Contract. Please consult with your representative for availability and current rates.

<sup>1</sup>No Minimum Guaranteed Interest Rate on Guarantee Periods for AIM Lifetime Plus II.

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**Mailing**

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We have filed a Statement of Additional Information, dated May 1, 2026, with the Securities and Exchange Commission ("SEC"). It contains additional important information about the Contracts, WRNY, and the Wilton Reassurance Life Co of New York Separate Account A, and is incorporated herein by reference, which means that it is legally a part of this prospectus. For a free copy, or to request other information about the Contracts, and to make investor inquiries, please write to us at P.O. Box 758559, Topeka, KS 66675-8559, or call us at 1-800-457-8207.

Reports and other information about WRNY and the Wilton Reassurance Life Co of New York Separate Account A are available on the Commission's website at <u>www.sec.gov</u><u>.</u> Copies of this information may be obtained, upon payment of a duplicating fee, by electronic request at the following email address: publicinfo@sec.gov.

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EDGAR Contract Numbers:

C0000266666 AIM Lifetime Plus

C0000266667 AIM Lifetime Plus II

C0000266664 Custom Portfolio

C0000266665 Select Directions

MVA-WRNY1

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**Guarantee Periods Offered Under Certain Variable Annuity Contracts**<br>**STATEMENT OF ADDITIONAL INFORMATION:** **May 1, 2026**<br>**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**<br>**("WRNY", "we", "our", the "Company", or "us")**

THIS STATEMENT OF ADDITIONAL INFORMATION IS NOT A PROSPECTUS. THE PROSPECTUS DATED MAY 1, 2026 CONTAINS INFORMATION THAT YOU SHOULD CONSIDER BEFORE INVESTING. FOR A COPY OF THE PROSPECTUS SEND A WRITTEN REQUEST TO THE VARIABLE ANNUITIES SERVICE CENTER, P.O. BOX 758559, TOPEKA, KS 66675-8559 OR TELEPHONE 1-800-457-8207. THE GUARANTEE PERIODS ARE AVAILABLE AS AN INVESTMENT OPTION UNDER THE FOLLOWING ANNUITY CONTRACTS (THE "CONTRACTS", "CONTRACT", "ANNUITY" OR "ANNUITIES") ISSUED BY WRNY THROUGH THE WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A (THE "REGISTERED SEPARATE ACCOUNT") THAT ARE NO LONGER SOLD.

**Table of Contents**

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| | |
|:---|:---|
|  | **PAGE** |
| [GENERAL INFORMATION](#chapter_2_1088) | [2](#chapter_2_1088) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Wilton Reassurance Life Company of New York](#chapter_2-sect1_1_1088) | [2](#chapter_2-sect1_1_1088) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Wilton Reassurance Life Co of New York Separate Account A](#chapter_2-sect1_2_1088) | [2](#chapter_2-sect1_2_1088) |
| [SERVICE PROVIDERS](#chapter_3_1088) | [2](#chapter_3_1088) |
| [CONTRACT ADJUSTMENTS](#chapter_4_1088) | [4](#chapter_4_1088) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [Market Value Adjustment Formula and Examples](#chapter_4-sect1_1_1088) | [4](#chapter_4-sect1_1_1088) |
| [PRINCIPAL UNDERWRITER/DISTRIBUTOR - WILTON RE DISTRIBUTORS LLC](#chapter_5_1088) | [7](#chapter_5_1088) |
| [MISSTATEMENT OF AGE OR SEX](#chapter_6_1088) | [7](#chapter_6_1088) |
| [FINANCIAL STATEMENTS](#chapter_7_1088) | [7](#chapter_7_1088) |

---

---

| |
|:---|
| AIM Lifetime Plus Variable Annuity: C000266666 |
| AIM Lifetime Plus II Variable Annuity: C000266667 |
| Custom Portfolio Variable Annuity: C000266664 |
| SelectDirections Variable Annuity: C000266665 |

---

------

**GENERAL INFORMATION**

**Wilton Reassurance Life Company of New York**

Allstate Life Insurance Company of New York (''ALICNY'') was the original issuer of the Contracts. On March 29, 2021 Wilton Reassurance Company, a Minnesota-domiciled stock life company agreed to acquire all of the issued and outstanding capital stock of ALICNY pursuant to a Stock Purchase Agreement with Allstate Insurance Company, Allstate Financial Insurance Holdings Corporation, and Allstate Insurance Holdings, LLC. The transaction closed on October 1, 2021. On November 1, 2021, ALICNY merged with and into Wilton Reassurance Life Company of New York ("WRNY").

WRNY is a stock life insurance company domiciled in the state of New York. WRNY is licensed in all fifty states, the District of Columbia and the U.S. Virgin Islands. WRNY administers life and annuity contracts, including variable life and variable annuity contracts that are registered under the Securities Act of 1933, as amended, and are issued through separate accounts that are registered as unit investment trusts under the Investment Company Act of 1940, as amended. WRNY is a direct wholly-owned subsidiary of Wilton Reassurance Company, a holding company organized under the laws of Minnesota, which in turn is a wholly-owned subsidiary of Wilton Re US Holdings, Inc., a holding company organized under the laws of Delaware. Wilton Re Ltd. is deemed the ultimate parent corporation in the Company's holding company system.

**Wilton Reassurance Life Co of New York Separate Account A**

The assets supporting obligations based on allocations to the Variable Investment Sub-accounts are held in Sub-accounts of Wilton Reassurance Life Co of New York Separate Account A (formerly Allstate Life of New York Separate Account A), also referred to as the "Registered Separate Account". Assets held in the Registered Separate Account that are held in support of the Sub-accounts are kept separate from all our other assets and may not be chargeable with liabilities arising out of any other business we may conduct. Thus, income, gains and losses from assets allocated to the Registered Separate Account are credited to or charged against the Registered Separate Account, without regard to other income, gains or losses of WRNY or any other of our separate accounts.

**SERVICE PROVIDERS**

We have primary responsibility for all administration of the Contracts and the Registered Separate Account. We entered into an administrative services agreement with ALICNY. ALICNY entered into an administrative services agreement with The Prudential Insurance Company of America ("PICA") pursuant to which PICA or an affiliate provides administrative services to the Registered Separate Account and the Contracts on our behalf. In addition, PICA entered into a master services agreement with SE2, LLC, of 5801 SW 6th Avenue, Topeka, Kansas 66636, whereby SE2, LLC provides certain business process outsourcing services with respect to the Contracts. SE2, LLC may engage other service providers to provide certain administrative functions. These service providers may change over time, and as of December 31, 2025, consisted of the following:

• Donnelley
 Financial Solutions, formerly an RR Donnelley company (compliance printing and mailing) located at 35 West  Wacker Drive, Chicago,
 IL 60601;

• Iron
 Mountain Information Management,  LLC (file storage and document destruction) located at 1 Federal Street, Boston, MA 02110;

• O'Neil
 Digital Solutions, LLC (printing services) located at 3100 E Plano Pkwy Plano, TX, 75074-7423;

• SOVOS
 Compliance (withholding calculations and tax statement mailing) located at 3650 Annapolis Lane, Suite 190, Plymouth, MN 55447;

• Records
 Center of Topeka, a division of Underground Vaults & Storage, Inc. (back-up tapes storage) located at 1540 NW Gage  Blvd. #6, Topeka, KS 66618;

• Venio
 LLC, d/b/a Keane (lost shareholder search) located at PO Box 1508, Southeastern, PA 19399-1508;

• Broadridge
 Customer Communications Central, LLC (printing and mailing anniversary statements, financial confirmations, automated letters and
 quarterly statements) located at 2600 Southwest Blvd., Kansas City, MO 64108;

• NTT
 DATA, Inc.(offshore, onshore, and nearshore) information and technology infrastructure support; application development, and application
 maintenance and support and staff augmentation) located at 7950 Legacy Drive, Suite 900,  Plano, TX 75024

In administering the Contracts, the following services are provided, among others:

• maintenance
 of Contract Owner records;

• Contract
 Owner services;

• calculation
 of unit values;

• maintenance
 of the Registered Separate Account; and

• preparation
 of Contract Owner reports.

------

[Back to **Table of Contents**](#TOC_1088)

We will send you Contract statements at least annually. We will also send you transaction confirmations. You should notify us promptly in writing of any address change. You should read your statements and confirmations carefully and verify their accuracy. You should contact us promptly if you have a question about a periodic statement or a confirmation. We will investigate all complaints and make any necessary adjustments retroactively, but you must notify us of a potential error within a reasonable time after the date of the questioned statement. If you wait too long, we will make the adjustment as of the date that we receive notice of the potential error.

------

[Back to **Table of Contents**](#TOC_1088)

Correspondence you send by regular mail to our service center should be sent to P.O. Box 758559, Topeka, KS 66675-8559. Your correspondence will be picked up at this address and then delivered to our service center. Your correspondence is not considered received by us until it is received at our service center. Where the prospectus refers to the day when we receive a purchase payment, request, election, notice, transfer or any other transaction request from you, we mean the day on which that item (or the last requirement needed for us to process that item) arrives in complete and proper form at our service center or via the appropriate telephone or fax number if the item is a type we accept by those means. There are two main exceptions: if the item arrives at our service center (1) on a day that is not a business day, or (2) after the close of a business day, then, in each case, we are deemed to have received that item on the next business day.

We will also provide you with additional periodic and other reports, information and prospectuses as may be required by federal securities laws.

**CONTRACT ADJUSTMENTS**

**Market Value Adjustment Formula and Examples**<br>The Market Value Adjustment is based on the following:

I = the Treasury Rate for a maturity equal to the applicable Guarantee Period for the week preceding the establishment of the Guarantee Period.

N = the number of whole and partial years from the date we receive the withdrawal, transfer, or death benefit request, or from the Payout Start Date, to the end of the Guarantee Period.

J = the Treasury Rate for a maturity equal to the Guarantee Period for the week preceding the receipt of the withdrawal, transfer, death benefit, or income payment request. If a note for a maturity of length N is not available, a weighted average will be used.

In the case of *AIM Lifetime Plus* and *AIM Lifetime Plus II*, if N is one year or less, J will be the 1-year Treasury Rate.

''Treasury Rate'' means the U.S. Treasury Note Constant Maturity Yield as reported in Federal Reserve Board Statistical Release H.15.

The Market Value Adjustment factor is determined from the following formula:

**0.9 \* (I - J) \* N**

To determine the Market Value Adjustment, we will multiply the Market Value Adjustment factor by the amount transferred (in excess of the Free Withdrawal Amount) paid as a death benefit, or applied to an Income Plan, from a Guarantee Period at any time other than during the 30-day period after such Guarantee Period expires.

**Examples of Market Value Adjustment (Assuming the 10% Preferred Withdrawal Amount Under** ***AIM Lifetime Plus*)**

**Assumptions:**

○ Purchase
 Payment: $10,000

○ Guarantee
 Period: 5 years

○ Treasury
 Rate (at the time the Guarantee Period was established): 4.50%

○ Assumed
 Net Annual Earnings Rate in Money Market Variable Sub-account: 4.50%

○ Full
 Surrender: End of Contract Year 3

○ Preferred
 Withdrawal Amount: 10%

○ Premium
 Taxes are not applicable

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[Back to **Table of Contents**](#TOC_1088)

*<u>Example 1 (Assume Declining Interest Rates):</u>*

Step 1: Calculate Contract Value at End of Contract Year 3:

$10,000.00 \* (1.045)<sup>3</sup> = $11,411.66

Step 2: Calculate the Preferred Withdrawal Amount:

0.10 \* $10,000.00 = $1,000.00

Step 3: Calculate the Market Value Adjustment:

I=4.50%<br>J=4.20%<br><u>730 days</u><br>N=2<br>365 days

Market Value Adjustment Factor:<br>0.9 \* (I-J) \* N = 0.9 \* (0.045-0.042) \* (2) = 0.0054

Market Value Adjustment = Market Value Adjustment Factor \* Amount Subject to Market Value Adjustment:<br>=0.0054 \* ($11,411.66 - $1,000.00) = $56.22

Step 4: Calculate the Withdrawal Charge:

=0.05 \* ($10,000.00 - $1,000.00 + $56.22) = $452.81

Step 5: Calculate the amount received by a Contract owner as a result of full withdrawal at the end of Contract Year 3:

$11,411.66 - $451.81 + $56.22 = $11,015.07

*<u>Example 2 (Assume Rising Interest Rates):</u>*

Step 1: Calculate Contract Value at End of Contract Year 3:

$10,000.00 \* (1.045)<sup>3</sup> = $11,411.66

Step 2: Calculate the Preferred Withdrawal Amount:

0.10 \* $10,000.00 = $1,000.00

Step 3: Calculate the Market Value Adjustment:

I=4.50%<br>J=4.80%<br><u>730 days</u><br>N=2<br>365 days

Market Value Adjustment Factor:<br>0.9 \* (I-J) \* N = 0.9 \* (0.045-0.048) \* (2) = 0.0054

Market Value Adjustment = Market Value Adjustment Factor \* Amount Subject to Market Value Adjustment:<br>=-0.0054 \* ($11,411.66 - $1,000.00) = $-56.22

Step 4: Calculate the Withdrawal Charge:

=0.05 \* ($10,000.00 - $1,000.00 - $56.22) = $447.19

Step 5: Calculate the amount received by a Contract owner as a result of full withdrawal at the end of Contract Year 3:

$11,411.66 - $447.19 - $56.22 = $10,908.25

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[Back to **Table of Contents**](#TOC_1088)

**Examples of Market Value Adjustment (Assuming the 15% Preferred Withdrawal Amount Under** ***AIM Lifetime Plus II*,** **Custom Portfolio,** **and** **SelectDirections)**

**Assumptions:**

○ Purchase
 Payment: $10,000

○ Guarantee
 Period: 5 years

○ Treasury
 Rate (at the time the Guarantee Period was established): 4.50%

○ Assumed
 Net Annual Earnings Rate in Money Market Variable Sub-account: 4.50%

○ Full
 Surrender: End of Contract Year 3 • Preferred Withdrawal Amount: 15%

○ Premium
 Taxes are not applicable.

*<u>Example 1 (Assume Declining Interest Rates):</u>*

Step 1: Calculate Contract Value at End of Contract Year 3:

$10,000.00 \* (1.045)<sup>3</sup> = $11,411.66

Step 2: Calculate the Preferred Withdrawal Amount:

0.15 \* $10,000.00 = $1,500.00

Step 3: Calculate the Market Value Adjustment:

I=4.50%<br>J=4.20%<br>730 days<br>N=2<br>365 days

Market Value Adjustment Factor:<br>0.9 \* (I-J) \* N = 0.9 \* (0.045-0.042) \* (2) = 0.0054

Market Value Adjustment = Market Value Adjustment Factor \* Amount Subject to Market Value Adjustment:<br>=0.0054 \* ($11,411.66 - $1,500.00) = $53.52

Step 4: Calculate the Withdrawal Charge:

=0.05 \* ($10,000.00 - $1,500.00 + $53.52) = $427.68

Step 5: Calculate the amount received by a Contract owner as a result of full withdrawal at the end of Contract Year 3:

$11,411.66 - $427.68 + $53.52 = $11,037.50

*<u>Example 2 (Assume Rising Interest Rates):</u>*

Step 1: Calculate Contract Value at End of Contract Year 3:

$10,000.00 \* (1.045)<sup>3</sup> = $11,411.66

Step 2: Calculate the Preferred Withdrawal Amount:

0.15 \* $10,000.00 = $1,500.00

Step 3: Calculate the Market Value Adjustment:

I=4.50%<br>J=4.80%<br><u>730 days</u><br>N=2<br>365 days

Market Value Adjustment Factor:<br>0.9 \* (I-J) \* N = 0.9 \* (0.045-0.048) \* (2) = 0.0054

Market Value Adjustment = Market Value Adjustment Factor \* Amount Subject to Market Value Adjustment:<br>=-0.0054 \* ($11,411.66 - $1,500.00) = $-53.52

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Step 4: Calculate the Withdrawal Charge:

=0.05 \* ($10,000.00 - $1,500.00 - $53.52) = $422.32

Step 5: Calculate the amount received by a Contract owner as a result of full withdrawal at the end of Contract Year 3:

$11,411.66 - $422.32 - $53.52 = $10,935.82

**PRINCIPAL UNDERWRITER/DISTRIBUTOR - WILTON RE DISTRIBUTORS LLC**

Wilton Re Distributors LLC ("Distributors"), an affiliate of Wilton Reassurance Life Company of New York, is the distributor and principal underwriter of the Annuities, including the market value adjusted fixed account options ("the Guarantee Periods"). The Annuities are no longer offered for new sales. The Guarantee Periods are offered on a continuous basis.

Distributors' principal business address is 4840 N. River Blvd., Cedar Rapids, Iowa 52411. Distributors is a registered broker dealer under the Securities Exchange Act of 1934 (the "Exchange Act"), as amended, and is a member of the Financial Industry Regulatory Authority ("FINRA"). Distributors is not required to sell any specific number or dollar amount of securities. The underwriting agreement provides that WRNY will reimburse Distributors for any liability to Contract owners arising out of services rendered or Contracts issued. This information applies regardless of whether you choose to invest in the Guarantee Periods, and there is no additional plan of distribution or sales compensation with respect to the Guarantee Periods.

Distributors acts as the distributor of a number of annuity and life insurance products and funds serving as investment options under those products. Distributors enters into distribution agreements with unaffiliated broker-dealers who are registered under the Exchange Act ("firms"). Applications for the Annuities are solicited by registered representatives of the Firms.

Wilton Reassurance Life Company of New York pays commissions to broker/dealers that sell Annuities according to one or more schedules, and also may pay non-cash compensation. In addition, Wilton Reassurance Life Company of New York may pay trail commissions to selling firms to pay its registered representatives who maintain an ongoing relationship with an annuity owner. Typically, a trail commission is compensation that is paid periodically, the amount of which is linked to the value of the Annuities and the amount of time that the Annuity has been in effect.

With respect to all individual annuities issued by Wilton Reassurance Life Company of New York, Distributors received commissions as follows: 2025: $429,524.31; 2024: $118,415.80; and 2023: $0. Distributors retained none of those commissions.

Everlake Distributors LLC ("Everlake Distributors") was previously the distributor and principal underwriter of the Annuities prior to that role being assumed by Wilton Re Distributors LLC as of October 1, 2024. Prior to that change, in 2024 and 2023, with respect to all individual annuities issued by Wilton Reassurance Life Company of New York, Everlake Distributors received no commissions.

*For additional distribution information, please see the Variable Product Prospectus for your Contract. There is no additional plan of distribution or sales compensation with respect to the Guarantee Periods.*

**MISSTATEMENT OF AGE OR SEX**

If there has been a misstatement of the age and/or sex of any person upon whose life annuity payments or the minimum death benefit is based, we make adjustments to conform to the facts. As to annuity payments: (a) any underpayments by us will be remedied on the next payment following correction; and (b) any overpayments by us will be charged against future amounts payable by us under your Annuity.

**FINANCIAL STATEMENTS**

The statutory-basis financial statements of Wilton Reassurance Life Company of New York as of December 31, 2025 and 2024, and for each of the three years in the period ended December 31, 2025, included in this Statement of Additional Information, have been audited by Deloitte & Touche LLP, independent auditors, as stated in their report, which expresses an unqualified opinion on the statutory-basis financial statements and an adverse opinion on accounting principles generally accepted in the United States of America. The financial statements and financial highlights of each of the Sub-Accounts comprising Wilton Reassurance Life Co of New York Separate Account A as of December 31, 2025, for the year (or period during the year) then ended, and for each of the years (or period during the years) ended December 31, 2025, included in this Statement of Additional Information, have been audited by Deloitte & Touche LLP, an independent registered public accounting firm. The principal business address of Deloitte & Touche LLP is 695 East Main Street, Stamford, CT 06901-2150.

------

Wilton Reassurance Life

Company of New York

Statutory-Basis Financial Statements

As of December 31, 2025 and 2024 and for the Years Ended December 31, 2025, 2024 and 2023, and Independent Auditor's Report

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**TABLE OF CONTENTS**

---

| | | |
|:---|:---|:---|
|  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Page**  |
| [INDEPENDENT AUDITOR'S REPORT](#new001) | [INDEPENDENT AUDITOR'S REPORT](#new001) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  |
| [STATUTORY-BASIS FINANCIAL STATEMENTS](#new002) | [STATUTORY-BASIS FINANCIAL STATEMENTS](#new002) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3  |
| &nbsp;&nbsp;&nbsp;&nbsp; [Balance Sheets](#new003) | &nbsp;&nbsp;&nbsp;&nbsp; [Balance Sheets](#new003) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3  |
| &nbsp;&nbsp;&nbsp;&nbsp; [Statements of Operations](#new004) | &nbsp;&nbsp;&nbsp;&nbsp; [Statements of Operations](#new004) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4  |
| &nbsp;&nbsp;&nbsp;&nbsp; [Statements of Changes in Capital and Surplus](#new005) | &nbsp;&nbsp;&nbsp;&nbsp; [Statements of Changes in Capital and Surplus](#new005) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5  |
| &nbsp;&nbsp;&nbsp;&nbsp; [Statements of Cash Flows](#new006) | &nbsp;&nbsp;&nbsp;&nbsp; [Statements of Cash Flows](#new006) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 6  |
| [NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS](#new007) | [NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS](#new007) |  |
| &nbsp;&nbsp;&nbsp;&nbsp; 1.  | [Nature of Operations and Significant Accounting Policies](#new008) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 8  |
| &nbsp;&nbsp;&nbsp;&nbsp; 2.  | [Investments](#new009)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 18  |
| &nbsp;&nbsp;&nbsp;&nbsp; 3.  | [Derivatives Instruments](#new010) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 28  |
| &nbsp;&nbsp;&nbsp;&nbsp; 4.  | [Fair Values](#new011) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 30  |
| &nbsp;&nbsp;&nbsp;&nbsp; 5.  | [Reinsurance](#new012)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 35  |
| &nbsp;&nbsp;&nbsp;&nbsp; 6.  | [Federal Income Taxes](#new013) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 37  |
| &nbsp;&nbsp;&nbsp;&nbsp; 7.  | [Capital and Surplus](#new014) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 42  |
| &nbsp;&nbsp;&nbsp;&nbsp; 8.  | [Related-Party Transactions](#new015) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 43  |
| &nbsp;&nbsp;&nbsp;&nbsp; 9.  | [Commitments and Contingencies](#new016) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 44  |
| &nbsp;&nbsp;&nbsp;&nbsp; 10. [Reserves](#new017)  | &nbsp;&nbsp;&nbsp;&nbsp; 10. [Reserves](#new017)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 44  |
| &nbsp;&nbsp;&nbsp;&nbsp; 11. [Premium and Annuity Considerations](#new018)  | &nbsp;&nbsp;&nbsp;&nbsp; 11. [Premium and Annuity Considerations](#new018)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 48  |
| &nbsp;&nbsp;&nbsp;&nbsp; 12.[Separate Accounts](#new019)  | &nbsp;&nbsp;&nbsp;&nbsp; 12.[Separate Accounts](#new019)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 49  |
| &nbsp;&nbsp;&nbsp;&nbsp; 13. [Federal Home Loan Bank Funding Agreement](#new020)  | &nbsp;&nbsp;&nbsp;&nbsp; 13. [Federal Home Loan Bank Funding Agreement](#new020)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 52  |
| &nbsp;&nbsp;&nbsp;&nbsp; 14. [Subsequent Events](#new021)  | &nbsp;&nbsp;&nbsp;&nbsp; 14. [Subsequent Events](#new021)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 52  |

---

------

**INDEPENDENT AUDITOR'S REPORT**

To the Board of Directors of

Wilton Reassurance Life Company of New York:

**Opinions**

We have audited the statutory-basis financial statements of Wilton Reassurance Life Company of New York (the "Company"), which comprise the statutory-basis balance sheets as of December 31, 2025 and 2024, and the related statutory-basis statements of operations, changes in capital and surplus, and cash flows for each of the three years in the period ended December 31, 2025, and the related notes to the statutory-basis financial statements (collectively referred to as the "statutory-basis financial statements").

**Unmodified Opinion on Statutory-Basis of Accounting**

In our opinion, the accompanying statutory-basis financial statements present fairly, in all material respects, the admitted assets, liabilities, and capital and surplus of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2025, in accordance with the accounting practices prescribed or permitted by the New York State Department of Financial Services described in Note 1.

**Adverse Opinion on Accounting Principles Generally Accepted in the United States of America**

In our opinion, because of the significance of the matter described in the Basis for Adverse Opinion on Accounting Principles Generally Accepted in the United States of America section of our report, the statutory-basis financial statements do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the Company as of December 31, 2025 and 2024, or the results of its operations or its cash flows for each of the three years in the period ended December 31, 2025.

**Basis for Opinions**

We conducted our audits in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Statutory-Basis 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 audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

**Basis for Adverse Opinion on Accounting Principles Generally Accepted in the United States of America**

As described in Note 1 to the statutory-basis financial statements, the statutory-basis financial statements are prepared by the Company using the accounting practices prescribed or permitted by the New York State Department of Financial Services, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to meet the requirements of the New York State Department of Financial Services. The effects on the statutory-basis financial statements of the variances between the statutory-basis of accounting described in Note 1 and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material and pervasive.

**Responsibilities of Management for the Statutory-Basis Financial Statements**

Management is responsible for the preparation and fair presentation of the statutory-basis financial statements in accordance with the accounting practices prescribed or permitted by the New York State Department of Financial Services. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of statutory-basis financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the statutory-basis 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 that the statutory-basis financial statements are available to be issued.

------

**Auditor's Responsibilities for the Audit of the Statutory-Basis Financial Statements**

Our objectives are to obtain reasonable assurance about whether the statutory-basis financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's 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 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 statutory-basis financial statements.

In performing an audit in accordance with GAAS, we:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Exercise
 professional judgment and maintain professional skepticism throughout the audit.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Identify
 and assess the risks of material misstatement of the statutory-basis 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 statutory-basis financial statements.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• 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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• 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 statutory-basis
 financial statements.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• 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/ Deloitte & Touche LLP

Stamford, Connecticut

April 9, 2026

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**STATUTORY-BASIS BALANCE SHEETS**

**AS OF DECEMBER 31, 2025 AND 2024**

**(Amounts in thousands of US Dollars, except share amounts)**

---

| | | |
|:---|:---|:---|
|  **Admitted assets**  | **2025**  | **2024**  |
| &nbsp;&nbsp;&nbsp; Cash and invested assets:  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Bonds  | $4851299  | $4964390  |
| &nbsp;&nbsp;&nbsp;&nbsp; Preferred stock  | 105676  | 121794  |
| &nbsp;&nbsp;&nbsp;&nbsp; Common stock  | 14359  | 12703  |
| &nbsp;&nbsp;&nbsp;&nbsp; Mortgage Loans  | 236264  | 334054  |
| &nbsp;&nbsp;&nbsp;&nbsp; Cash, cash equivalents, and short-term investments  | 168086  | 143461  |
| &nbsp;&nbsp;&nbsp;&nbsp; Policy loans  | 29605  | 29163  |
| &nbsp;&nbsp;&nbsp;&nbsp; Other invested assets  | 808854  | 782857  |
| &nbsp;&nbsp;&nbsp;&nbsp; Receivables for securities  | 5457  | 4285  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total cash and invested assets  | 6219600  | 6392707  |
| &nbsp;&nbsp;&nbsp; Accrued investment income  | 49035  | 46492  |
| &nbsp;&nbsp;&nbsp; Deferred and uncollected life premiums  | 2693  | 4437  |
| &nbsp;&nbsp;&nbsp; Reinsurance balances recoverable  | 11013  | 6710  |
| &nbsp;&nbsp;&nbsp; Net deferred tax asset  | 9421  | 17630  |
| &nbsp;&nbsp;&nbsp; Receivable from parent and affiliates  | —  | 325  |
| &nbsp;&nbsp;&nbsp; Other admitted assets  | 1233  | 1733  |
| &nbsp;&nbsp;&nbsp; Separate account assets  | 314678  | 365211  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total admitted assets**  | $**6607673**  | $**6835245**  |
|  **Liabilities:**  |  |  |
|  **Liabilities:**  |  |  |
| &nbsp;&nbsp;&nbsp; Policy and contract liabilities:  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Life, annuity & accident and health reserves  | $1884867  | $1982272  |
| &nbsp;&nbsp;&nbsp;&nbsp; Policy and contract claims  | 25282  | 35998  |
| &nbsp;&nbsp;&nbsp;&nbsp; Policyholders' funds  | 31033  | 27076  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total policy and contract liabilities  | 1941182  | 2045346  |
| &nbsp;&nbsp;&nbsp; Other amounts payable on reinsurance  | 23986  | 9382  |
| &nbsp;&nbsp;&nbsp; Accounts payable and general expenses due and accrued  | 32390  | 30133  |
| &nbsp;&nbsp;&nbsp; Current federal and foreign income taxes  | 5046  | 8085  |
| &nbsp;&nbsp;&nbsp; Remittances not allocated  | 13449  | 17733  |
| &nbsp;&nbsp;&nbsp; Asset valuation reserve  | 113752  | 113974  |
| &nbsp;&nbsp;&nbsp; Funds held under reinsurance  | 3808775  | 3888774  |
| &nbsp;&nbsp;&nbsp; Payable to parent and affiliates  | 631  | 99  |
| &nbsp;&nbsp;&nbsp; Payable for securities  | 5168  | 70112  |
| &nbsp;&nbsp;&nbsp; Transfers from Separate Accounts due or accrued, net  | (4240)  | (45411)  |
| &nbsp;&nbsp;&nbsp; Other liabilities  | 28433  | 26372  |
| &nbsp;&nbsp;&nbsp; Separate account liabilities  | 314678  | 365211  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total liabilities**  | **6283250**  | **6529810**  |
|  **Capital and surplus:**  |  |  |
| &nbsp;&nbsp;&nbsp; Common stock, $4.95 par value: Authorized—1,100,000 shares; Issued and  |  |  |
| &nbsp;&nbsp;&nbsp; outstanding—550,000 shares  | 2503  | 2503  |
| &nbsp;&nbsp;&nbsp; Paid-in surplus  | 208946  | 208946  |
| &nbsp;&nbsp;&nbsp; Unassigned Surplus and Special Surplus Funds  | 112974  | 93986  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total capital and surplus**  | **324423**  | **305435**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total liabilities and capital and surplus**  | $**6607673**  | $**6835245**  |

---

See accompanying notes to statutory-basis financial statements.

------

 **WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**STATUTORY-BASIS STATEMENTS OF OPERATIONS**

**FOR THE YEARS ENDED DECEMBER 31, 2025, 2024, AND 2023<br> (Amounts in thousands of US Dollars)**

---

| | | | |
|:---|:---|:---|:---|
|  | **2025**  | **2024**  | **2023**  |
| **Premiums and other revenues:**  |  |  |  |
| &nbsp;&nbsp; Life, annuity and health premiums  | $74259  | $83203  | $61211  |
| &nbsp;&nbsp; Consideration for supplementary contracts with life contingencies  | 160  | 1748  | 930  |
| &nbsp;&nbsp; Net investment income  | 289578  | 295160  | 293090  |
| &nbsp;&nbsp; Amortization of interest maintenance reserve  | (8597)  | (9399)  | (8770)  |
| &nbsp;&nbsp; Commissions and expense allowances on reinsurance ceded  | 25472  | 25801  | 26872  |
| &nbsp;&nbsp; Reserve adjustments on reinsurance ceded  | (22564)  | (30540)  | (25616)  |
| &nbsp;&nbsp; Other revenue  | 116  | 296  | 1678  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Total premiums and other revenues**  | **358424**  | **366269**  | **349395**  |
| **Benefits paid or provided:**  |  |  |  |
| &nbsp;&nbsp; Death benefits  | 36528  | 57731  | 53011  |
| &nbsp;&nbsp; Annuity benefits  | 47092  | 64137  | 34548  |
| &nbsp;&nbsp; Surrender benefits and withdrawals  | 135577  | 244419  | 176902  |
| &nbsp;&nbsp; Payments on supplementary contracts with life contingencies  | 1297  | 2920  | 2074  |
| &nbsp;&nbsp; Interest credited on policyholders' funds  | 1960  | 1235  | 2339  |
| &nbsp;&nbsp; Decrease in Life, annuity, and accident and health reserves  | (97405)  | (194482)  | (140754)  |
| &nbsp;&nbsp; Other benefits  | 1458  | 1516  | 1067  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Total benefits paid or provided**  | **126507**  | **177476**  | **129187**  |
| **Insurance expenses and other deductions:**  |  |  |  |
| &nbsp;&nbsp; Commissions and expense allowances  | 2540  | 3448  | 3455  |
| &nbsp;&nbsp; General insurance expenses  | 31629  | 33162  | 32854  |
| &nbsp;&nbsp; Insurance taxes, licenses and fees  | 4871  | 4327  | 5832  |
| &nbsp;&nbsp; Decrease in loading on deferred and uncollected premiums  | —  | —  | 1955  |
| &nbsp;&nbsp; Funds held interest ceded  | 167010  | 170363  | 159080  |
| &nbsp;&nbsp; Net transfer from Separate Accounts  | (45738)  | (58648)  | (65538)  |
| &nbsp;&nbsp; Other deductions  | 211  | 952  | 1657  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Total insurance expenses and other deductions**  | **160523**  | **153604**  | **139295**  |
| **Gain from operations before federal income taxes and net realized capital (losses)**  |  |  |  |
| **Gain from operations before federal income taxes and net realized capital (losses)**  |  |  |  |
| **gains**  | **71394**  | **35189**  | **80913**  |
| Federal income tax expenses  | 5046  | 7921  | 18356  |
| **Gain from operations before net realized capital (losses) gains**  | **66348**  | **27268**  | **62557**  |
| Net realized capital (losses) gains  | (63)  | 1617  | (10980)  |
| **Net income**  | $**66285**  | $**28885**  | $**51577**  |

---

See accompanying notes to statutory-basis financial statements.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**STATUTORY-BASIS STATEMENTS OF CHANGES IN CAPITAL AND SURPLUS**

**FOR THE YEARS ENDED DECEMBER 31, 2025, 2024, AND 2023 <br> (Amounts in thousands of US Dollars)**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  |  |  | **Unassigned**  |  |
|  |  |  | **Surplus and**  | **Total**  |
|  | **Common**  | **Paid-In**  | **Special Surplus**  | **Capital and**  |
|  | **Stock**  | **Surplus**  | **Funds**  | **Surplus**  |
| **Balances at December 31, 2022**  | $**2503**  | $**208946**  | $**77984**  | $**289433**  |
| &nbsp;&nbsp; Net income  | —  | —  | 51577  | 51577  |
| &nbsp;&nbsp; Change in unrealized capital gains (losses)  | —  | —  | 1166  | 1166  |
| &nbsp;&nbsp; Change in net deferred income tax  | —  | —  | 7194  | 7194  |
| &nbsp;&nbsp; Change in nonadmitted assets  | —  | —  | (4686)  | (4686)  |
| &nbsp;&nbsp; Change in liability for reinsurance in unauthorized companies  | —  | —  | (494)  | (494)  |
| &nbsp;&nbsp; Change in asset valuation reserve  | —  | —  | (16553)  | (16553)  |
| &nbsp;&nbsp; Change in surplus as a result of reinsurance  | —  | —  | (7462)  | (7462)  |
| &nbsp;&nbsp; Dividends to stockholder  | —  | —  | (8500)  | (8500)  |
| **Balances at December 31, 2023**  | $**2503**  | $**208946**  | $**100226**  | $**311675**  |
| &nbsp;&nbsp; Net income  | —  | —  | 28885  | 28885  |
| &nbsp;&nbsp; Change in unrealized capital gains (losses)  | —  | —  | 2379  | 2379  |
| &nbsp;&nbsp; Change in net deferred income tax  | —  | —  | (4068)  | (4068)  |
| &nbsp;&nbsp; Change in nonadmitted assets  | —  | —  | 28120  | 28120  |
| &nbsp;&nbsp; Change in liability for reinsurance in unauthorized companies  | —  | —  | 340  | 340  |
| &nbsp;&nbsp; Change in asset valuation reserve  | —  | —  | (16681)  | (16681)  |
| &nbsp;&nbsp; Change in surplus as a result of reinsurance  | —  | —  | (8215)  | (8215)  |
| &nbsp;&nbsp; Dividends to stockholder  | —  | —  | (37000)  | (37000)  |
| **Balances at December 31, 2024**  | $**2503**  | $**208946**  | $**93986**  | $**305435**  |
| &nbsp;&nbsp; Net income  | —  | —  | 66285  | 66285  |
| &nbsp;&nbsp; Change in unrealized capital gains (losses)  | —  | —  | (6796)  | (6796)  |
| &nbsp;&nbsp; Change in net deferred income tax  | —  | —  | (10016)  | (10016)  |
| &nbsp;&nbsp; Change in nonadmitted assets  | —  | —  | 5799  | 5799  |
| &nbsp;&nbsp; Change in liability for reinsurance in unauthorized companies  | —  | —  | 242  | 242  |
| &nbsp;&nbsp; Change in asset valuation reserve  | —  | —  | 222  | 222  |
| &nbsp;&nbsp; Change in surplus as a result of reinsurance  | —  | —  | (6748)  | (6748)  |
| &nbsp;&nbsp; Dividends to stockholder  | —  | —  | (30000)  | (30000)  |
| **Balances at December 31, 2025**  | $**2503**  | $**208946**  | $**112974**  | $**324423**  |

---

See accompanying notes to statutory-basis financial statements.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**STATUTORY-BASIS STATEMENTS OF CASH FLOWS**

**FOR THE YEARS ENDED DECEMBER 31, 2025, 2024, AND 2023<br> (Amounts in thousands of US Dollars)**

---

| | | | |
|:---|:---|:---|:---|
|  | **2025**  | **2024**  | **2023**  |
| **Operations**  |  |  |  |
| &nbsp;&nbsp; Premiums collected net of reinsurance  | $76158  | $86080  | $66646  |
| &nbsp;&nbsp; Net investment income received  | 273467  | 284566  | 285064  |
| &nbsp;&nbsp; Miscellaneous income  | 19363  | 22201  | 30123  |
| &nbsp;&nbsp; Benefits and losses paid  | (241452)  | (408408)  | (296097)  |
| &nbsp;&nbsp; Net transfers from separate accounts  | 86909  | 32734  | 49628  |
| &nbsp;&nbsp; Commissions and expenses paid  | (206279)  | (207565)  | (192567)  |
| &nbsp;&nbsp; Dividends paid to policyholders  | (105)  | (75)  | (32)  |
| &nbsp;&nbsp; Federal income taxes paid  | (8085)  | (8746)  | (14036)  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Net cash used in operations**  | **(24)**  | **(199213)**  | **(71271)**  |
| **Investment activities**  |  |  |  |
| &nbsp;&nbsp; Proceeds from sales, maturities, or repayments of investments:  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Bonds  | 442447  | 500445  | 655219  |
| &nbsp;&nbsp;&nbsp;&nbsp; Stocks  | 21034  | 18974  | 27064  |
| &nbsp;&nbsp;&nbsp;&nbsp; Mortgage loans  | 95911  | 41077  | 41366  |
| &nbsp;&nbsp;&nbsp;&nbsp; Other invested assets  | 24876  | 25554  | 3616  |
| &nbsp;&nbsp;&nbsp;&nbsp; Miscellaneous proceeds  | —  | 50373  | 28306  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total investment proceeds | **584268**  | **636423**  | **755571**  |
| &nbsp;&nbsp; **Cost of investments acquired:**  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Bonds  | 310751  | 302544  | 297874  |
| &nbsp;&nbsp;&nbsp;&nbsp; Stocks  | 6133  | 7458  | 55345  |
| &nbsp;&nbsp;&nbsp;&nbsp; Mortgage loans  | —  | —  | 948  |
| &nbsp;&nbsp;&nbsp;&nbsp; Other invested assets  | 60398  | 87881  | 260473  |
| &nbsp;&nbsp;&nbsp;&nbsp; Miscellaneous applications  | 66818  | —  | —  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total cost of investments acquired  | 444100  | 397883  | 614640  |
| &nbsp;&nbsp; Net increase in policy loans  | 497  | 680  | 671  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Net cash provided by investment activities**  | **139671**  | **237860**  | **140260**  |
| **Financing and miscellaneous activities**  |  |  |  |
| &nbsp;&nbsp; Net inflow on deposit type contracts and other insurance liabilities  | 2465  | 1287  | 12875  |
| &nbsp;&nbsp; Dividend to stockholder  | (30000)  | (37000)  | (8500)  |
| &nbsp;&nbsp; Other cash provided (applied)  | (87488)  | 5066  | (57051)  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Net cash used in financing and miscellaneous activities**  | **(115023)**  | **(30647)**  | **(52676)**  |
| &nbsp;&nbsp; **Net increase cash, cash equivalents and short-term investments**  | **24624**  | **8000**  | **16313**  |
| &nbsp;&nbsp; **Cash, cash equivalents and short-term investments:**  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Beginning of year  | 143461  | 135461  | 119148  |
| &nbsp;&nbsp;&nbsp;&nbsp; **End of year**  | $**168086**  | $**143461**  | $**135461**  |

---

See accompanying notes to statutory-basis financial statements.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**STATUTORY-BASIS STATEMENTS OF CASH FLOWS**

**FOR THE YEARS ENDED DECEMBER 31, 2025, 2024, AND 2023<br> (Amounts in thousands of US Dollars)**

---

| | | | |
|:---|:---|:---|:---|
|  | **2025**  | **2024**  | **2023**  |
| **Cash flow information for non-cash transactions**  |  |  |  |
| &nbsp;&nbsp; Investment reclassifications  | $17235  | $52086  | $14988  |
| &nbsp;&nbsp; Paid-in-kind interest  | 9145  | 6943  | —  |
| &nbsp;&nbsp; Contingency reserve  | 1407  | 859  | 1601  |
| &nbsp;&nbsp; Unamortized reinsurance gain  | 1276  | 1462  | 1738  |
| &nbsp;&nbsp; Prepaid reinsurance  | 423  | 199  | 747  |

---

See accompanying notes to statutory-basis financial statements.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

**1. NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES**

**Organization**

Wilton Reassurance Life Company of New York (the Company or WRNY) is a stock life insurance company organized in 1955 under the laws of the State of New York. The Company is licensed in all 50 states, the District of Columbia and the U.S. Virgin Islands, although, historically, its marketing efforts were concentrated in the State of New York. The Company has no employees and writes no new primary insurance policies. Existing inforce product lines include traditional, interest-sensitive, and variable life insurance, voluntary accident and health insurance products, and deferred fixed, immediate fixed and variable annuities.

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.

The Company is party to a services agreement (the Services Agreement) with its affiliate, Wilton Re Services, Inc. (Wilton Re Services), pursuant to which Wilton Re Services provides certain accounting, actuarial and administrative services.

**Use of Estimates**

The preparation of financial statements requires management to make estimates and assumptions that affect amounts reported in the financial statements and accompanying notes. Such estimates and assumptions could change in the future as more information becomes known, which could impact the amounts reported and disclosed herein.

The Company is subject to the risk that interest rates will change and cause changes in investment prepayments and decreases in the value of its investments. Policyholder persistency is also affected by changes in interest rates. To the extent that fluctuations in interest rates cause the cash flows and duration of assets and liabilities to differ from product pricing assumptions, the Company may have to sell assets prior to their maturity and realize a loss.

**Basis of Presentation**

The accompanying financial statements of the Company have been prepared in conformity with accounting practices prescribed or permitted by the New York State Department of Financial Services (the Department), which differ from accounting principles generally accepted in the United States of America (GAAP). Prescribed statutory accounting practices include a variety of publications of the National Association of

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

Insurance Commissioners (NAIC), as well as state laws, regulations, and general administrative rules. Permitted statutory accounting practices encompass all accounting practices not so prescribed.

The Department recognizes only statutory accounting practices prescribed or permitted by the State of New York for determining and reporting the financial condition and results of operations of an insurance company, and for determining its solvency under the New York Insurance Law. The NAIC Accounting Practices and Procedures Manual (NAIC SAP) has been adopted as a component of prescribed or permitted practices by the State of New York.

<u>Prescribed practices</u>

The Department's Insurance Regulation 172 requires the Company to record a write-in asset related to the gross premiums for reinsurance paid beyond the paid-to date of the underlying policy at the balance sheet date. These amounts would be refunded to the Company by the reinsurer in the event of policy termination.

A reconciliation of the Company's net income and capital and surplus between NAIC SAP and practices prescribed and permitted by the State of New York is shown below:

---

| | | | |
|:---|:---|:---|:---|
|  | **2025**  | **2024**  | **2023**  |
| **Net income (loss)**  |  |  |  |
| &nbsp;&nbsp; State of New York Basis  | $66285  | $28885  | $51577  |
| &nbsp;&nbsp; State prescribed practices that increase/(decrease) NAIC SAP:  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Premiums  | —  | —  | (4498)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Other revenues-net  | 423  | 199  | 747  |
| &nbsp;&nbsp;&nbsp;&nbsp; (Increase) decrease in loading on deferred and uncollected premiums  | —  | —  | (4801)  |
| &nbsp;&nbsp; **Net income (loss), NAIC SAP**  | $**66708**  | $**29084**  | $**43025**  |
| **Statutory capital and surplus**  |  |  |  |
| **Statutory capital and surplus**  |  |  |  |
| &nbsp;&nbsp; State of New York Basis  | $324423  | $305435  | $311675  |
| &nbsp;&nbsp; State prescribed practices that increase/(decrease) NAIC SAP:  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Other assets  | (1228)  | (1651)  | (1850)  |
| &nbsp;&nbsp; **Statutory capital and surplus, NAIC SAP**  | $**323195**  | $**303784**  | $**309825**  |

---

The accounting practices prescribed or permitted by the Department differ in certain respects from GAAP. The differences are not reasonably determinable but are presumed to be material. Important accounting practices prescribed by the Department and the more significant variances from GAAP are:

*Investments*

Investments in bonds and preferred stock are reported at amortized cost or fair value based on their NAIC rating. For GAAP, fixed maturity investments which are classified as trading are reported at fair value, with unrealized holding gains and losses reported in operations. Fixed maturity securities classified as available-for-sale are reported at fair value with unrealized gains and losses, less applicable deferred income taxes reported in other comprehensive income (OCI). Fair value for statutory purposes, as with GAAP, is based on quoted market prices while the fair value of private placements and credit tenant loans is obtained from independent third-party dealers.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

For 2024 statutory purposes, all securities that represent beneficial interests in securitized assets (e.g. mortgage backed securities (MBS) and asset backed securities (ABS)), are adjusted using the retrospective method when there is a change in estimated future cash flows. Under GAAP, these securities are required to apply the retrospective method to "high quality" investments (that is, investments rated AA or better) and the prospective method to all other investments within this category. For loan-backed or structured securities if it is determined that an other-than-temporary credit impairment has occurred, the amortized cost basis of the security is written down to the present value of estimated future cash flows discounted using the effective interest rate inherent in the security. If it is determined that a decline in fair value is other than temporary or the Company has the intent to sell, the cost basis of the security is written down to fair value. For 2025, please see Investments accounting policy section below.

For GAAP, for investments classified as trading, no other-than-temporary impairments are recognized as all securities are recorded at fair value with changes in fair value reported as unrealized gains and losses in operations. For investments classified as available-for-sale, all securities with a fair value below amortized cost are evaluated to determine whether the decline in fair value has resulted from a credit loss. If a credit loss exists, the Company measures the impairment amount as the difference between the present value of expected cash flows and the amortized cost and is limited to the amount by which amortized cost exceeds fair value. The measured impairment amount is recognized as an allowance for credit losses and is reclassified from OCI to unrealized gains and losses in operations. However, if the Company intends to sell a security for which fair value is below amortized cost or it is more likely than not that it would be required to sell that security before recovery of its amortized cost, any previously recognized allowance for credit losses is written off and the amortized cost basis is written down to the security's fair value with any incremental impairment reported in realized gains and losses in operations.

*Valuation Reserves*

Under a formula prescribed by the NAIC, the Company defers the portion of realized capital gains and losses on sales of fixed income investments, principally bonds, attributable to changes in the general level of interest rates and amortizes those deferrals over the remaining period to expected maturity of the individual securities sold. That net deferral is recorded by the Company as the interest maintenance reserve (IMR) in the accompanying statutory-basis balance sheets. Realized capital gains and losses are reported in income net of federal income tax and transfers to the IMR. Under GAAP, realized capital gains and losses are reported in the statements of operations on a pretax basis in the period that the assets giving rise to the gains or losses are sold.

The asset valuation reserve (AVR) provides a valuation allowance for invested assets. The AVR is determined by an NAIC prescribed formula with changes reflected directly in unassigned surplus; AVR is not recognized for GAAP.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

*Value of Business Acquired (VOBA)*

The excess statutory reserve assumed over the fair value of assets transferred in connection with the acquisition of blocks of business via reinsurance transactions is expensed. For GAAP, an intangible asset referred to as VOBA is established representing the contractual right to receive future profits from the acquired insurance policies or reinsurance contracts and is amortized on a constant level basis over the expected life of the related contracts. Impairment testing is not applicable to VOBA resulting from reinsurance transactions.

*Nonadmitted Assets*

Certain assets designated as "nonadmitted", principally past-due agents' balances, deferred taxes, goodwill, other intangible assets and other assets not specifically identified as admitted assets within the NAIC SAP, are excluded from the statutory-basis balance sheets and are charged directly to unassigned surplus. Under GAAP, such assets are included in the balance sheets to the extent these assets are not impaired.

*Separate Accounts*

Insurance activities of the Company's separate accounts such as underwriting and contract administration, premium collection and payment of premium taxes, claims and benefits are accounted for as transactions of the general account. Under GAAP, separate accounts that meet the requirements for separate account presentation are presented as a single line item on the balance sheet and statement of operations of the general account. Those that do not meet the separate account definition are accounted for along with similar line items of the balance sheet and statement of operations of the general account.

*Universal Life and Annuity Policies*

Revenues for universal life and annuity policies with mortality risk consist of the entire premium received. Benefits incurred represent the total of death benefits paid and the change in policy reserves and other withdrawal type benefits. Premiums received for annuity policies without mortality risk are recorded using deposit accounting, and credited directly to an appropriate policy reserve account without recognizing premium income. Under GAAP, premiums received in excess of policy charges would not be recognized as premium revenue and benefits would represent the excess of benefits paid over the policy account value and interest credited to the account values.

*Life and Annuity Reserves*

Certain policy reserves are calculated based on statutorily required interest and mortality assumptions rather than on estimated expected experience or actual account balances, as would be required under GAAP.

*Reinsurance*

A liability for reinsurance balances has been provided for unsecured policy reserves ceded to reinsurers not authorized to assume such business. Changes to the liability are credited or charged directly to unassigned surplus. Under GAAP, an allowance for amounts deemed uncollectible would be established through a charge to earnings.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

Policy and contract liabilities ceded to reinsurers have been reported as reductions of the related reserves rather than as assets, as would be required under GAAP.

Commissions allowed by reinsurers on business ceded are reported as income when incurred rather than being deferred and amortized with deferred policy acquisition costs, as would be required under GAAP.

*Funds Held*

Funds held represents amounts contractually withheld by ceding companies in accordance with reinsurance agreements. For agreements written on a funds held basis, assets equal to the net statutory reserves are withheld and legally owned by the ceding company. Net investment income includes the interest income earned on these assets and funds held interest ceded includes the portion due the assuming company at rates defined by the treaty terms.

Under GAAP, the Company accounts for the embedded derivatives in funds held contracts as total return swaps. Accordingly, the value of the derivative is equal to the gain or loss on the funds held portfolio associated with each agreement. Changes in the fair value of the embedded derivatives are reflected in the statements of operations. The embedded derivatives are not recognized on a statutory basis.

*Deferred Income Taxes*

The recoverability of deferred tax assets is evaluated and when considered necessary, a statutory valuation allowance is established to reduce the deferred tax asset to an amount which is more likely than not to be realized. Adjusted gross deferred tax assets are admitted in an amount equal to the sum of: (a) federal income taxes paid in prior years that can be recovered through loss carry-backs for existing temporary differences not to exceed three years from the balance sheet date; (b) the lesser of: (i.) the remaining gross deferred tax assets expected to be realized in a timeframe consistent with NAIC standards; or (ii.) a percentage of surplus consistent with NAIC standards, excluding any net deferred tax assets, Electronic Data Processing (EDP), equipment and operating software; and (c) the amount of remaining gross deferred tax assets that can be offset against existing gross deferred tax liabilities. The remaining deferred tax assets are nonadmitted.

Under GAAP, state taxes are included in the computation of deferred taxes. A deferred tax asset is recorded for the amount of gross deferred tax assets expected to be realized in future years, and a valuation allowance is established for deferred tax assets not realizable. For statutory, the change in deferred taxes is reported in surplus, while under GAAP, the change is reported in the income statement.

*Initial Accounting for Closed Block Reinsurance Transactions*

For statutory reporting, initial balances are recorded with offsets to the statutory-basis statements of operations, and any considerations received (paid), net of ceding commissions, are recorded as life and annuity premiums. Under GAAP, initial balances are recorded with no offset to the statements of comprehensive income.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

*Statements of Cash Flows*

Cash, cash equivalents, and short-term investments in the statements of cash flows represent cash balances and investments with maturities at acquisition of one year or less. Under GAAP, the corresponding caption of cash and cash equivalents includes cash balances and investments with maturities at acquisition of three months or less.

Other significant accounting practices are as follows:

***Investments***

Bonds, securities not meeting the definition of a bond, common stock, preferred stock, and short-term investments are stated at values prescribed by the NAIC, as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• A
 bond is any security representing a creditor relationship, whereby there is a fixed schedule
 for one or more future payments, and which are classified and reported in accordance with
 the NAIC Principles-Based Bond Definition Project as either an issuer credit obligation or
 an asset-backed security.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Issuer
 credit obligations (ICO) are securities in which repayment is primarily dependent on the
 general creditworthiness of an operating entity (e.g. corporate bonds, municipal bonds).
 ICO securities are stated at amortized cost using the interest (constant yield) method. Securities
 that are in or near default are stated at fair value. For other-than-temporary impairments,
 the cost basis of the bond is written down to fair value as a new cost basis and the amount
 of the write down is accounted for as a realized loss.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Asset-backed
 securities (ABS) are securities in which repayment is primarily supported by cash flows from
 assets, subject to additional tests (e.g. meaningful cash flows and substantive credit enhancement.
 ABS (mortgage-backed/asset-backed) securities are valued at amortized cost using the interest
 (constant yield) method including anticipated prepayments. Projected cash flows are obtained
 from public third party sources, primarily Moody's, or if not readily available, they
 are obtained from asset managers. Prepayment assumptions are obtained from dealer surveys
 or internal estimates and are based on the current interest rate and economic environment.
 Prepayment speeds affect the projected cash flows and are based on the current interest rate
 and economic environment. The prospective adjustment method is used to value all such securities.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Securities
 that do not qualify as a bond include, securities without substantive credit enhancement,
 residual interest or first loss positions, and securities that otherwise have equity-like
 characteristics. These securities are initially recorded at cost. If there is a readily determinable
 fair value, then the security is held at fair value. If there is no readily determinable
 fair value, the security is carried at cost, less other-than-temporary impairments. A security
 is other-than-temporarily impaired if the security is expected to recover less than the carrying
 value. Prior period references to loan-backed and structured securities reflect the terminology
 in effect at that time, and the terminology change does not impact classification, measurement,
 or reported amounts. See Note 4 for additional information.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Common
 stock are valued at fair value.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Redeemable
 preferred stock that have characteristics of debt securities and are rated as medium quality
 or better are reported at cost. All other redeemable preferred stock are reported at the
 lower of cost or fair value. Perpetual preferred stock are reported at fair value, not to
 exceed any stated call price. There are no restrictions on preferred stock.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Short-term
 investments include investments with remaining maturities of one year or less at the time
 of acquisition and are principally stated at amortized cost.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Cash
 equivalents are short-term highly liquid investments with original maturities of three months
 or less and are principally stated at amortized cost.

The Company has surplus debentures, which are classified as other invested assets on the statutory-basis balance sheets. Surplus debentures are similar to corporate securities, but are subordinated obligations of insurance companies and may be subject to restrictions by the insurance commissioners. Surplus debentures rated by an NAIC credit rating provider (CRP) with a designation equivalent of NAIC 1 or NAIC 2 are reported at amortized cost. All others are reported at the lower of amortized cost or fair value.

Mortgage loans on real estate are stated at their aggregate unpaid balances, excluding accrued interest.

The Company has minor ownership investments in joint ventures and limited partnerships which are classified as other invested assets on the accompanying statutory-basis balance sheets. The Company values these interests based on its proportionate share of the underlying audited GAAP equity of the investee or, if audited GAAP basis financial statements are not available for the investee, may be recorded based on the underlying audited U.S tax basis equity, in accordance with Statements of Statutory Accounting Principles (SSAP) No. 48—*Joint Ventures, Partnerships and Limited Liability Companies*. The investment is recorded at cost, plus subsequent capital contributions, and adjusted for the Company's share of the investee's audited GAAP basis earnings or losses and other equity adjustments, less distributions received. Distributions are recognized in net investment income to the extent they are not in excess of the undistributed accumulated earnings attributed to the investee. Distributions in excess of the undistributed accumulated earnings reduce the Company's basis in the investment.

Policy loans are reported at unpaid principal balances. Interest income on such loans is recorded as earned using the contractually agreed upon interest rates.

Realized capital gains and losses are determined using the first in first out (FIFO) method.

Changes in admitted asset carrying amounts are credited or charged directly to unassigned surplus, net of taxes.

***Derivative instruments***

Derivative instruments include index option contracts. When derivatives meet specific criteria, they may be designated as accounting hedges, which means they may be accounted for and reported on in a manner that is consistent with the hedged asset or liability. Derivatives that are not designated as accounting hedges are accounted for on a fair value basis, with changes in fair value recorded as unrealized capital gains or losses in unassigned surplus.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

The determination of the AVR and IMR impact of realized capital gains and losses on derivatives is based on how the realized capital gains and losses of the underlying asset is reported. Derivatives are classified as other invested assets or other liabilities on the statutory-basis balance sheets. The Company's accounting policy for the various types of derivative instruments is discussed further in Note 3 - Derivative Instruments.

***Premiums and Related Costs***

Life and accident and health premiums are recognized as revenue when due. Premiums for annuity policies with mortality and morbidity risk also are recognized as revenue when due. Premiums received for annuity policies without mortality or morbidity risk are recorded using deposit accounting. Premiums for all single and flexible premium life insurance and annuity products are recognized as revenue when collected. Commissions and other costs applicable to the acquisition of policies are charged to operations as incurred.

***Benefits***

Life, annuity and accident and health disability benefit reserves are developed by actuarial methods and are determined based on published tables using statutorily specified interest rates and valuation methods that are intended to provide, in the aggregate, reserves that are greater than or equal to the minimum amounts required by the Department. Where the Company employs mean reserving, the Company waives the deduction of deferred fractional premiums on the death of life and annuity policy holders. The Company returns any unearned premium beyond the date of death. Surrender values on policies do not exceed the corresponding benefit reserves.

The life, annuity & accident and health reserves provide amounts adequate to discharge estimated future obligations on policies in force. Reserves for life policies are computed principally by the Net Level Reserve Method and the Commissioners' Reserve Valuation Method using interest rates (ranging from 2.25% to 6.00%) and mortality assumptions (Commissioners' Standard Ordinary mortality tables, 1941, 1958, 1980, 2001, and 2017) as prescribed by regulatory authorities.

The Company typically uses interpolated terminal reserves to adjust the calculated terminal reserve to the appropriate reserve. Interpolated terminal reserves are determined by interpolating between the appropriate terminal reserves and adding the fractional portion of the valuation net premium from the valuation date to the policyholder's next premium due date. The Company may also use mean reserving if the valuation has not been transferred from the acquired company's valuation. When this method is used, reserves are calculated by assuming premiums are collected annually. To the extent that premiums are collected more frequently, a deferred premium asset is recorded.

The Company charges extra premiums for substandard lives, either as a table rating or as a flat extra premium. For substandard table ratings, both premiums and valuation mortality rates are increased by a fixed percentage that ranges between 125% and 500% of standard mortality rates. For flat extra premiums, reserves are increased by the unearned portion of the annual flat extra premium received.

The Company establishes additional reserves when the results of the annual asset adequacy analysis indicate the need for such reserves. The Company had net asset adequacy reserves of $112,000 at December 31, 2025 and 2024. The change in these reserves, included in the accompanying statutory-basis statements of operations, was no change for 2025, an increase of $8,000, and a decrease of $33,000 for 2024, and 2023,

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

respectively, which was recorded in decrease in life, annuity and accident & health reserves in the accompanying statutory-basis statements of operations.

As of December 31, 2025 and 2024, reserves of $54,955 and $56,271, respectively, were recorded on in-force amounts of $2,194,744 and $2,324,561, respectively, for which gross premiums are less than the net premiums according to the standard of valuation required by the Department. The Company anticipates investment income as a factor in the premium deficiency calculation.

Tabular interest has been determined by formula as described in the NAIC Annual Statement Instructions, adjusted to reflect fractional years of interest for material reinsurance transactions. The Tabular Less Actual Reserve Released calculation and the Tabular Cost have been determined by formula as described in the NAIC Annual Statement Instructions. The liabilities related to guaranteed investment contracts and policyholder funds left on deposit with the Company generally are equal to fund balance less applicable surrender charges.

***Claim Reserves***

Policy and contract claims are amounts due on claims, which were incurred as of December 31, but have not yet been paid. The accrual has two components: 1) claims in process of settlement as of December 31; 2) claims not yet reported but estimable based on historical trend review of the claims reported after December 31 relating to claims incurred as of December 31.

Claims in the contestable period are reported at their full-face value.

***Federal Income Taxes***

Federal income taxes are charged or credited to operations based on amounts estimated to be payable or recoverable as a result of taxable operations for the current year. Deferred income tax assets and liabilities are recognized based on the temporary differences between financial statement carrying amounts and income tax bases of assets and liabilities using enacted tax rates and laws, subject to certain limitations and are recorded in surplus.

***Reinsurance***

Reinsurance premiums and benefits paid or provided are accounted for on bases consistent with those used in accounting for the original policies issued and the terms of the reinsurance contracts.

***New Accounting Pronouncements***

In August 2023, the NAIC adopted revisions to clarify and incorporate a new bond definition within disclosures to SSAP No. 26 – *Bonds*, SSAP No. 43 – *Asset-Backed Securities*, SSAP No. 21 – *Other Admitted Assets* and SSAP No. 2 – *Cash, Cash Equivalents, Drafts, and Short-Term Investments*, effective January 1, 2025. The revisions were issued in connection with its principles-based bond definition project. The revisions to SSAP No. 26 reflect the principles-based bond definition, and SSAP No. 43 provides accounting and reporting guidance for investments that qualify as asset-backed securities under the new bond definition. Upon effective date, investments that do not qualify under the revised SSAP No. 26 or SSAP No. 43 will not be permitted to be reported as bonds on Schedule D, Part 1 thereafter as there will be no grandfathering for existing investments that do not qualify under the revised SSAPs. The amendments to SSAP No. 21 that pertain to the accounting for residual tranches or interests/loss positions are applicable to the Company.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

The revisions to SSAP No. 2 clarified that the definitions of both cash equivalents and short-term investments do not include asset-backed securities captured in the scope of SSAP No. 43, debt securities that do not qualify as bonds which are in the scope of SSAP No. 21, derivative instruments in the scope of SSAP No. 86 – *Derivatives* or SSAP No. 108 – *Derivatives Hedging Variable Annuity Guarantees* and working capital finance investments in the scope of SSAP No. 105 – *Working Capital Finance Investments*.

The Company prospectively adopted the revisions to SSAP No. 26, SSAP No. 43, SSAP No. 21 and SSAP No. 2 effective January 1, 2025, which had no material impact to the financial statements of the Company. As the NAIC revised its bond reporting categories, the 2025 disclosures are not directly comparable to the 2024 disclosures.

Effective August 13, 2023 and applicable until December 31, 2025, the NAIC adopted *Interpretation 23-01 Net Negative (Disallowed) Interest Maintenance Reserve* (INT 23-01), a short-term solution related to the accounting treatment of an insurer's negative IMR balance. INT 23-01 allows an insurer with a ratio of total adjusted capital to authorized control level risk-based capital greater than 300% to admit negative IMR up to 10% of its general account capital and surplus, subject to certain restrictions and reporting obligations. The provisions within this interpretation are permitted until December 31, 2025, and will be automatically nullified on January 1, 2026. In 2025, the NAIC further extended the effective period through December 31, 2026, while also clarifying elements of the guidance and establishing an additional current period admittance limit for negative IMR. The Company has elected not to admit any portion of the negative IMR as it would be substantially offset by an increase in asset adequacy reserves as it is not an interest-bearing asset. As of December 31, 2025 and December 31, 2024, respectively, the Company did not report any portion of its negative IMR balance as an admitted asset.

In March 2025, the NAIC revised SSAP No. 1 – Accounting Policies, Risks & Uncertainties, and Other Disclosures to promote consistent reporting of restricted assets, including those held under modified coinsurance and funds withheld reinsurance agreements. This guidance is applicable for the year ending December 31, 2025 and the new disclosures are included in Note 2 - Investments.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

**2. INVESTMENTS**

**Fair Values**

The carrying value, fair value and related unrealized gains and losses of the Company's investments in bonds are summarized as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  |  | **Gross Unrealized**  | **Gross Unrealized**  |  |
|  | **Carrying**  |  |  | **Fair**  |
|  | **Carrying**  |  |  | **Fair**  |
| **At December 31, 2025**  | **Value**  | **Gains**  | **Losses**  | **Value**  |
| Issuer Credit Obligations  |  |  |  |  |
| &nbsp;&nbsp; U.S. government obligations (exempt from RBC)  | $259079  | $305  | $(102173)  | $157211  |
| &nbsp;&nbsp; Other U.S. government obligations (not exempt from RBC)  | 247855  | 1134  | (27363)  | 221626  |
| &nbsp;&nbsp; Non-US sovereign jurisdiction  | 1375  | —  | (212)  | 1163  |
| &nbsp;&nbsp; Municipal bonds – general obligations (direct & guaranteed)  | 41091  | 6009  | (1305)  | 45795  |
| &nbsp;&nbsp; Municipal bonds – special revenue  | 94528  | 2050  | (14228)  | 82350  |
| &nbsp;&nbsp; Project finance bonds issued by operating entities  | 13137  | 124  | (911)  | 12350  |
| &nbsp;&nbsp; Corporate bonds  | 3271436  | 36276  | (402415)  | 2905297  |
| &nbsp;&nbsp; Single entity backed obligations  | 41806  | 417  | (2310)  | 39913  |
| &nbsp;&nbsp; Bonds issued by funds representing operating entities  | 9500  | 233  | (23)  | 9710  |
| &nbsp;&nbsp; Bank loans - acquired  | 2620  | —  | (28)  | 2592  |
| &nbsp;&nbsp; Other issuer credit obligations  | 453  | 1  | (4)  | 450  |
| &nbsp;&nbsp;&nbsp;&nbsp; Total Issuer Credit Obligations  | 3982880  | 46549  | (550972)  | 3478457  |
| Asset-Backed Securities  |  |  |  |  |
| &nbsp;&nbsp; Agency RMBS - guaranteed (exempt from RBC)  | 26528  | 305  | (4865)  | 21968  |
| &nbsp;&nbsp; Agency CMBS - guaranteed (exempt from RBC)  | 3528  | 34  | (464)  | 3098  |
| &nbsp;&nbsp; Agency RMBS - not/partially guaranteed (not exempt from  | 280112  | 2778  | (42715)  | 240175  |
| &nbsp;&nbsp; Agency CMBS - not/partially guaranteed (not exempt from  | 81899  | —  | (13654)  | 68245  |
| &nbsp;&nbsp; Non-Agency RMBS  | 77278  | 521  | (8213)  | 69586  |
| &nbsp;&nbsp; Non-Agency CMBS  | 45042  | 50  | (2883)  | 42209  |
| &nbsp;&nbsp; Non-Agency CLOs/CBOs/CDOs  | 163922  | 2831  | (13077)  | 153676  |
| &nbsp;&nbsp; Other financial ABS  | 11987  | 573  | (85)  | 12475  |
| &nbsp;&nbsp; Equity backed securities  | 35800  | —  | (1611)  | 34189  |
| &nbsp;&nbsp; Lease backed securities - full analysis  | 25822  | 259  | (179)  | 25902  |
| &nbsp;&nbsp; Lease backed transactions - practical expedient  | 32857  | 61  | (2551)  | 30367  |
| &nbsp;&nbsp; Other non-financial ABS - full analysis  | 6067  | 54  | —  | 6121  |
| &nbsp;&nbsp; Other non-financial ABS - practical expedient  | 77577  | 296  | (2711)  | 75162  |
| &nbsp;&nbsp;&nbsp;&nbsp; Total Asset-Backed Securities  | 868419  | 7762  | (93008)  | 783173  |
| **Total Bonds**  | $**4851299**  | $**54311**  | $**(643980)**  | $**4261630**  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  |  | **Gross Unrealized**  | **Gross Unrealized**  |  |
|  | **Carrying**  |  |  | **Fair**  |
|  | **Carrying**  |  |  | **Fair**  |
| **At December 31, 2024**  | **Value**  | **Gains**  | **Losses**  | **Value**  |
| U.S. government and agencies  | $498331  | $1312  | $(133630)  | $366013  |
| State and political subdivisions  | 172793  | 7229  | (19265)  | 160757  |
| Foreign sovereign  | 4677  | 100  | (283)  | 4494  |
| Corporate securities  | 3392983  | 20202  | (479778)  | 2933407  |
| Residential mortgage-backed securities  | 317623  | 245  | (63123)  | 254745  |
| Commercial mortgage-backed securities  | 130527  | 55  | (20011)  | 110571  |
| Asset backed securities  | 243215  | 1307  | (16027)  | 228495  |
| Collateralized debt obligations  | 204241  | 2089  | (15419)  | 190911  |
| **Total Bonds**  | $**4964390**  | $**32539**  | $**(747536)**  | $**4249393**  |

---

**Unrealized Losses**

The following tables show gross unrealized losses and fair values of bonds and preferred stock, aggregated by investment category and length of time that individual securities have been in continuous unrealized loss position:

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **Less Than 12 Months**  | **Less Than 12 Months**  | **12 Months or More**  | **12 Months or More**  | **Total**  |  |
|  |  | **Gross**  |  | **Gross**  |  | **Gross**  |
|  |  | **Unrealized**  |  | **Unrealized**  |  | **Unrealized**  |
| **At December 31, 2025**  | **Fair Value**  | **Losses**  | **Fair Value**  | **Losses**  | **Fair Value**  | **Losses**  |
| Issuer Credit Obligations  |  |  |  |  |  |  |
| &nbsp;&nbsp; U.S. government obligations (exempt from  |  |  |  |  |  |  |
| &nbsp;&nbsp; RBC)  | $—  | $—  | $147832  | $(102173)  | $147832  | $(102173)  |
| &nbsp;&nbsp; Other U.S. government obligations (not  |  |  |  |  |  |  |
| &nbsp;&nbsp; exempt from RBC)  | 3962  | (87)  | 199084  | (27276)  | 203046  | (27363)  |
| &nbsp;&nbsp; Non-US sovereign jurisdiction  | —  | —  | 1163  | (212)  | 1163  | (212)  |
| &nbsp;&nbsp; Municipal bonds – general obligations  |  |  |  |  |  |  |
| &nbsp;&nbsp; (direct & guaranteed)  | 30  | (1)  | 6643  | (1304)  | 6673  | (1305)  |
| &nbsp;&nbsp; Municipal bonds – special revenue  | 1663  | (7)  | 55656  | (14221)  | 57319  | (14228)  |
| &nbsp;&nbsp; Project finance bonds issued by operating  |  |  |  |  |  |  |
| &nbsp;&nbsp; entities  | 1000  | (5)  | 8318  | (906)  | 9318  | (911)  |
| &nbsp;&nbsp; Corporate bonds  | 116889  | (2378)  | 2007685  | (400037)  | 2124574  | (402415)  |
| &nbsp;&nbsp; Single entity backed obligations  | 3824  | (28)  | 27009  | (2282)  | 30833  | (2310)  |
| &nbsp;&nbsp; Bonds issued by funds representing  |  |  |  |  |  |  |
| &nbsp;&nbsp; operating entities  | 3177  | (23)  | —  | —  | 3177  | (23)  |
| &nbsp;&nbsp; Bank loans - acquired  | —  | —  | 2592  | (28)  | 2592  | (28)  |
| &nbsp;&nbsp; Other issuer credit obligations  | 221  | (2)  | 111  | (2)  | 332  | (4)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Total Issuer Credit Obligations  | 130766  | (2531)  | 2456093  | (548441)  | 2586859  | (550972)  |
| Asset-Backed Securities  |  |  |  |  |  |  |
| Asset-Backed Securities  |  |  |  |  |  |  |
| &nbsp;&nbsp; Agency RMBS - guaranteed (exempt from  |  |  |  |  |  |  |
| &nbsp;&nbsp; RBC)  | 3675  | (6)  | 13386  | (4859)  | 17061  | (4865)  |
| &nbsp;&nbsp; Agency CMBS - guaranteed (exempt from  |  |  |  |  |  |  |
| &nbsp;&nbsp; RBC)  | —  | —  | 2127  | (464)  | 2127  | (464)  |
| &nbsp;&nbsp; Agency RMBS - not/partially guaranteed  |  |  |  |  |  |  |
| &nbsp;&nbsp; (not exempt from RBC)  | 10313  | (581)  | 130303  | (42134)  | 140616  | (42715)  |
| &nbsp;&nbsp; Agency CMBS - not/partially guaranteed  |  |  |  |  |  |  |
| &nbsp;&nbsp; (not exempt from RBC)  | —  | —  | 68245  | (13654)  | 68245  | (13654)  |
| &nbsp;&nbsp; Non-Agency RMBS  | 2288  | (57)  | 34413  | (8156)  | 36701  | (8213)  |
| &nbsp;&nbsp; Non-Agency CMBS  | 1673  | (12)  | 32068  | (2871)  | 33741  | (2883)  |
| &nbsp;&nbsp; Non-Agency CLOs/CBOs/CDOs  | 9823  | (189)  | 85595  | (12888)  | 95418  | (13077)  |
| &nbsp;&nbsp; Other financial ABS  | 8  | —  | 2237  | (85)  | 2245  | (85)  |
| &nbsp;&nbsp; Equity backed securities  | 32746  | (1542)  | 1442  | (69)  | 34188  | (1611)  |
| &nbsp;&nbsp; Lease backed securities - full analysis  | —  | —  | 7487  | (179)  | 7487  | (179)  |
| &nbsp;&nbsp; Lease backed transactions - practical  | 1688  | (5)  | 24287  | (2546)  | 25975  | (2551)  |
| &nbsp;&nbsp; expedient  | 1688  | (5)  | 24287  | (2546)  | 25975  | (2551)  |
| &nbsp;&nbsp; Other non-financial ABS - practical  |  |  |  |  |  |  |
| &nbsp;&nbsp; expedient  | 4456  | (30)  | 53489  | (2681)  | 57945  | (2711)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Total Asset-Backed Securities  | 66670  | (2422)  | 455079  | (90586)  | 521749  | (93008)  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total bonds  | 197436  | (4953)  | 2911172  | (639027)  | 3108608  | (643980)  |
| Preferred stock  | 2515  | (34)  | 48847  | (11790)  | 51362  | (11824)  |
| **Total**  | $**199951**  | $**(4987)**  | $**2960019**  | $**(650817)**  | $**3159970**  | $**(655804)**  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **Less Than 12 Months**  | **Less Than 12 Months**  | **12 Months or More**  | **12 Months or More**  | **Total**  |  |
|  |  | **Gross**  |  | **Gross**  |  | **Gross**  |
|  |  | **Unrealized**  |  | **Unrealized**  |  | **Unrealized**  |
| **At December 31, 2024**  | **Fair Value**  | **Losses**  | **Fair Value**  | **Losses**  | **Fair Value**  | **Losses**  |
| U.S. government and agencies  | $5451  | $(67)  | $337841  | $(133563)  | $343292  | $(133630)  |
| State and political subdivisions  | 11419  | (516)  | 63326  | (18749)  | 74745  | (19265)  |
| Foreign sovereign  | —  | —  | 3789  | (283)  | 3789  | (283)  |
| Corporate securities  | 334144  | (14125)  | 2090209  | (465653)  | 2424353  | (479778)  |
| Residential mortgage-backed securities  | 81599  | (2395)  | 162002  | (60728)  | 243601  | (63123)  |
| Commercial mortgage-backed securities  | 4078  | (152)  | 103242  | (19859)  | 107320  | (20011)  |
| Asset backed securities  | 52141  | (2691)  | 138658  | (13336)  | 190799  | (16027)  |
| Collateralized debt obligations  | 17087  | (1680)  | 99164  | (13739)  | 116251  | (15419)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Total bonds  | 505919  | (21626)  | 2998231  | (725910)  | 3504150  | (747536)  |
| Preferred stock  | 10054  | (336)  | 63592  | (11956)  | 73646  | (12292)  |
| **Total**  | $**515973**  | $**(21962)**  | $**3061823**  | $**(737866)**  | $**3577796**  | $**(759828)**  |

---

Management regularly reviews (at least quarterly) the value of the Company's investments. If the value of any investment falls below its cost basis, the decline is analyzed to determine whether it is an other-than-temporary decline in value. To make this determination for each security, the following is considered:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The
 length of time and extent to which the fair value has been below its cost;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The
 financial condition and near-term prospects of the issuer of the security, including any
 specific events that may affect its operations or earnings potential;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Management's
 intent and ability to hold the security long enough for it to recover its value;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Valuation
 guidelines expressed in the applicable Statements of Statutory Accounting Principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Any
 downgrades of the security by a rating agency; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Any
 reduction or elimination of dividends, or nonpayment of scheduled interest payments.

Based on that analysis, management makes a judgment as to whether the loss is other-than-temporary. If the loss is other-than-temporary, an impairment charge is recorded within net realized capital gains (losses) in the statutory-basis statements of operations in the period the determination is made.

The Company recognized other-than-temporary impairments for the years ended December 31 as follows:

---

| | | | |
|:---|:---|:---|:---|
|  |  |  | **2023**  |
| Bonds  | $&nbsp;&nbsp; —  | $207  | $1109  |
| Preferred stock  | &nbsp;&nbsp; —  | —  | 5425  |
| **Total**  | $&nbsp;&nbsp; **—**  | $**207**  | $**6534**  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

**Schedule of Maturities**

A summary of the carrying value and fair value of the Company's investments in bonds at December 31, 2025, by contractual maturity, is as follows:

---

| | | |
|:---|:---|:---|
|  | **Carrying**  | **Fair**  |
|  | **Value**  | **Value**  |
| Due in one year or less  | $93430  | $93088  |
| Due after one year through five years  | 457357  | 452635  |
| Due after five years through ten years  | 564033  | 534486  |
| Due after ten years through twenty years  | 824601  | 740085  |
| Due after twenty years  | 2047061  | 1662854  |
| Residential Mortgage-Backed Securities  | 342181  | 291005  |
| Commercial Mortgage-Backed Securities  | 125242  | 108955  |
| Asset-backed securities  | 233473  | 224846  |
| Collateralized debt obligations  | 163921  | 153676  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Total**  | $**4851299**  | $**4261630**  |

---

The expected maturities in the foregoing table may differ from the contractual maturities because certain borrowers have the right to call or prepay obligations with or without call or prepayment penalties.

**Mortgage Loans on Real Estate**

The Company's commercial mortgage loan (CML) portfolio is collateralized by a variety of commercial real estate property types located across the United States. The following table shows the geographic distribution of the commercial real estate exceeding 5% of the CML portfolio as of December 31:

---

| | | |
|:---|:---|:---|
| **Percentage of Loan Portfolio Carrying Value**  | **2025**  | **2024**  |
| New York  | 22.2 %  | 15.7 %  |
| Oregon  | 13.0  | 9.5  |
| Utah  | 12.9  | 9.5  |
| New Jersey  | 11.6  | 19.2  |
| Washington  | 8.7  | 6.4  |
| Texas  | 7.9  | 5.9  |
| Tennessee  | 6.2  | 4.5  |
| California  | 4.4  | 16.8  |

---

The types of properties collateralizing the CMLs as of December 31, 2025 and 2024, are as follows:

---

| | | |
|:---|:---|:---|
| **Percentage of Loan Portfolio Carrying Value**  | **2025**  | **2024**  |
| Office buildings  | 32.4 %  | 30.7 %  |
| Retail  | 25.9  | 26.2  |
| Other  | 25.1  | 17.9  |
| Multi-family  | 10.2  | 10.2  |
| Industrial  | 5.7  | 14.5  |
| Lodging  | 0.7  | 0.5  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Total**  | **100.0%**  | **100.0%**  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

The maximum percentage of any one loan to the value of security at December 31, 2025 and December 31, 2024, exclusive of insured, guaranteed, or purchase money mortgages, was 62.5% and 72.7%, respectively.

The contractual maturities of the CML portfolio as of December 31, 2025, are as follows:

---

| | | |
|:---|:---|:---|
|  | **Carrying**  |  |
|  | **Value**  | **Percent**  |
| 2026  | $99203  | 42.0 %  |
| 2027  | 7123  | 3.0  |
| 2028  | 3574  | 1.5  |
| 2029  | 7836  | 3.3  |
| 2030  | 17490  | 7.4  |
| Thereafter  | 101038  | 42.8  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Total**  | $**236264**  | **100.0%**  |

---

No new commercial mortgage loans were originated in 2025 or 2024. Fire insurance is required on all properties covered by mortgage loans at least equal to the excess of the loan over maximum loan which would be permitted by law on the land without the buildings. The Company's recorded investment in mortgage loans totaled $236,264 and $334,054 as of December 31, 2025 and 2024, respectively, and consisted entirely of loans classified as "mortgage loans on real estate". No interest rates were reduced on outstanding mortgage loans during 2025, 2024, and 2023. During 2025, 2024, and 2023, the Company incurred no impairments on mortgage loans.

The Company's CML portfolio has been classified based on NAIC commercial mortgage loan ratings which are calculated based on loan-to-value and debt service coverage. The rating system classifies loans into the following categories: CM1 through CM7 with those rated CM1 having the highest ratings. Commercial mortgage loans rated CM1 though CM5 are performing. Commercial mortgage loans rated CM6 and CM7 are not performing. Classification of the Company's mortgage loan portfolio as of December 31, 2025, is shown in the table below:

---

| | | |
|:---|:---|:---|
|  | **Carrying**  |  |
|  | **Value**  | **Percent**  |
| CM1 - Very Good  | $211605  | 89.6 %  |
| CM2 - Good  | 24659  | 10.4  |
| CM3 - Acceptable  | —  | —  |
| CM4 - Potential weakness  | —  | —  |
| CM5 - Severe weakness  | —  | —  |
| CM6 - 90+ days delinquent  | —  | —  |
| CM7 - In process of foreclosure  | —  | —  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Total mortgage loans on real estate**  | $**236264**  | **100.0%**  |

---

Separately from the above designations, at least annually, the Company's management evaluates various metrics of each loan, including, but not limited to, payment history, loan to value, debt service coverage, vacancy, and location. The portfolio is reviewed for other-than-temporary impairments quarterly.

At December 31, 2025 and 2024, the Company's mortgage loan balances were classified as current.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

**Restricted Assets**

Restricted assets (including pledged) consisted of bonds, cash and cash equivalents, which are recorded within Bonds and Cash, cash equivalents, and short-term investments, respectively, on the statutory-basis Balance Sheets. Restricted assets consisted of the following as of December 31:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  |  | **2025**  |  |  |
|  |  |  |  | **Gross**  |  |
|  | **Total**  |  |  | **(Admitted &**  |  |
|  | **Admitted**  |  | **Total Current**  | **Nonadmitted)**  | **Admitted**  |
|  | **from Prior**  | **Increase/**  | **Year Admitted**  | **Restricted to**  | **Restricted to**  |
|  **Restricted Asset Category**  | **Year**  | **(Decrease)**  | **Restricted**  | **Total Assets**  | **Total Assets**  |
|  FHLB capital stock  | $985  | $309  | $1294  | — %  | — %  |
|  On deposit with states  | 9933  | 1  | 9934  | 0.2  | 0.2  |
|  Pledged collateral to FHLB  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; (including assets backing funding agreements)  | —  | 2580  | 2580  | —  | —  |
|  Assets held under Modco reinsurance agreements  | 2996  | (111)  | 2885  | —  | —  |
|  Assets held under funds withheld reinsurance  | 3888774  | (79999)  | 3808775  | 60.5  | 60.5  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Total restricted assets**  | $**3902688**  | $**(77220)**  | $**3825468**  | **60.7%**  | **60.7%**  |
|  |  |  | **2024**  |  |  |
|  |  |  |  | **Gross**  |  |
|  | **Total**  |  |  | **(Admitted &**  |  |
|  | **Admitted**  |  | **Total Current**  | **Nonadmitted)**  | **Admitted**  |
|  | **from Prior**  | **Increase/**  | **Year Admitted**  | **Restricted to**  | **Restricted to**  |
|  **Restricted Asset Category**  | **Year**  | **(Decrease)**  | **Restricted**  | **Total Assets**  | **Total Assets**  |
|  FHLB capital stock  | $—  | $985  | $985  | — %  | — %  |
|  On deposit with states  | 9122  | 811  | 9933  | 0.2  | 0.2  |
|  Pledged collateral to FHLB  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; (including assets backing funding agreements)  | —  | —  | —  | —  | —  |
|  Assets held under Modco reinsurance agreements  | 3077  | (81)  | 2996  | —  | —  |
|  Assets held under funds withheld reinsurance  | 3928229  | (39455)  | 3888774  | 60.1  | 60.1  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Total restricted assets**  | $**3940428**  | $**(37740)**  | $**3902688**  | **60.3%**  | **60.3%**  |

---

Assets held under Modco/funds withheld reinsurance agreements reflected as assets within the Company's financial statements consisted of the following as of December 31:

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  |  | **2025**  |  |  |
|  |  |  |  | **% of BACV to**  | **% of BACV to**  |
|  |  |  | **BACV FWH**  | **Total Assets**  | **Total**  |
|  | **BACV**  |  | **Including**  | **(Admitted &**  | **Admitted**  |
|  | **Modco**  | **BACV FWH**  | **Modco**  | **Nonadmitted)**  | **Assets**  |
| Assets:  |  |  |  |  |  |
| Assets:  |  |  |  |  |  |
| Cash, cash equivalents and short-term  |  |  |  |  |  |
| investments  | $331  | $48931  | $49262  | 0.8 %  | 0.8 %  |
| Bonds - Issuer credit obligations  | 982  | 2551884  | 2552866  | 40.3  | 40.6  |
| Bonds - asset-backed securities  | 651  | 445127  | 445778  | 7.0  | 7.1  |
| Preferred stock  | 109  | 46173  | 46282  | 0.7  | 0.7  |
| Common stock  | 49  | 82  | 131  | —  | —  |
| Mortgage loans  | 65  | 144698  | 144763  | 2.3  | 2.3  |
| Other invested assets  | 699  | 571881  | 572580  | 9.0  | 9.1  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Total assets, general account**  | $**2885**  | $**3808775**  | $**3811660**  | **60.1%**  | **60.6%**  |

---

The total amount of related party Modco and funds withheld restricted assets as of December 31, 2025 was $3,811,660**.**

**Collateral Loans**

The carrying value of aggregate collateral loans, by qualifying investment collateral type, is summarized as follows:

---

| | | | |
|:---|:---|:---|:---|
|  |  | **2025**  |  |
|  | **Aggregate**  |  |  |
| **Collateral Type**  | **Collateral Loan**  | **Admitted**  | **Nonadmitted**  |
| &nbsp;&nbsp; Joint Ventures, Partnerships, LLC  | $11482  | $11482  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  |
|  |  | **2024**  |  |
|  | **Aggregate**  |  |  |
| **Collateral Type**  | **Collateral Loan**  | **Admitted**  | **Nonadmitted**  |
| &nbsp;&nbsp; Joint Ventures, Partnerships, LLC  | $22111  | $22111  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

**Net Investment Income**

Major categories of the Company's net investment income are summarized as follows:

---

| | | | |
|:---|:---|:---|:---|
|  | **Year Ended December 31**  | **Year Ended December 31**  |  |
|  | **2025**  | **2024**  | **2023**  |
| **Investment income:**  |  |  |  |
| &nbsp;&nbsp; Bonds  | $220087  | $217885  | $238106  |
| &nbsp;&nbsp; Preferred stock  | 6952  | 7710  | 6841  |
| &nbsp;&nbsp; Common stock  | 1259  | 1601  | 1527  |
| &nbsp;&nbsp; Commercial mortgage loans  | 10975  | 14831  | 14109  |
| &nbsp;&nbsp; Policy loans  | 2144  | 2095  | 1500  |
| &nbsp;&nbsp; Other invested assets  | 55621  | 53164  | 33010  |
| &nbsp;&nbsp; Derivatives  | —  | 2048  | 303  |
| &nbsp;&nbsp; Cash, cash equivalents and short-term investments  | 5973  | 3648  | 5834  |
| &nbsp;&nbsp;&nbsp;&nbsp; Total investment income  | 303011  | 302982  | 301230  |
| &nbsp;&nbsp; Investment expenses  | 13433  | 7822  | 8140  |
| **Net investment income**  | $**289578**  | $**295160**  | $**293090**  |

---

Due and accrued investment income is excluded from surplus when amounts are over 90 days past due. All due and accrued investment income deemed uncollectible is written off in the period it is determined to be uncollectible.

The following table shows the gross, nonadmitted and admitted amounts for interest income due and accrued.

---

| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;&nbsp;&nbsp; **Year ended December 31**  | &nbsp;&nbsp;&nbsp;&nbsp; **Year ended December 31**  |
|  | &nbsp;&nbsp;&nbsp;&nbsp; **2025**  | **2024**  |
| Gross  | $49035  | $46653  |
| Nonadmitted  | —  | 161  |
| Admitted  | $49035  | $46492  |

---

Interest included in due and accrued investment income that has been deferred past the originally scheduled payment date without being past due under the agreement terms at December 31, 2025 and 2024, was $1,532 and $1,148, respectively.

The cumulative amount of paid-in-kind interest included in the bonds balance as of December 31, 2025 and 2024, was $23,936 and $15,978, respectively.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

**Net Realized Gains and Losses**

Net realized capital gains and losses from investment securities including calls consisted of the following:

---

| | | | |
|:---|:---|:---|:---|
|  | **Year Ended December 31**  | **Year Ended December 31**  |  |
|  | **2025**  | **2024**  | **2023**  |
| **Bonds:**  |  |  |  |
| &nbsp;&nbsp; Gross realized capital gains  | $5717  | $27953  | $18637  |
| &nbsp;&nbsp; Gross realized capital losses  | (6507)  | (8223)  | (37288)  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total bonds**  | **(790)**  | **19730**  | **(18651)**  |
| **Preferred stock**  |  |  |  |
| &nbsp;&nbsp; Gross realized capital gains  | 57  | 136  | 59  |
| &nbsp;&nbsp; Gross realized capital losses  | (654)  | (793)  | (6638)  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total preferred stock**  | **(597)**  | **(657)**  | **(6579)**  |
| **Common stock**  |  |  |  |
| &nbsp;&nbsp; Gross realized capital gains  | 29  | 183  | 7  |
| &nbsp;&nbsp; Gross realized capital losses  | (182)  | 191  | (361)  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total common stock**  | **(153)**  | **374**  | **(354)**  |
| **Commercial mortgage loans**  |  |  |  |
| &nbsp;&nbsp; Gross realized capital gains  | 45  | (9)  | 360  |
| &nbsp;&nbsp; Gross realized capital losses  | (48)  | (51)  | —  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total commercial mortgage loans**  | **(3)**  | **(60)**  | **360**  |
| **Other invested assets**  |  |  |  |
| &nbsp;&nbsp; Gross realized capital gains  | —  | (28)  | 204  |
| &nbsp;&nbsp; Gross realized capital losses  | (6)  | (22)  | (19)  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total other invested assets**  | **(6)**  | **(50)**  | **185**  |
| **Derivatives**  |  |  |  |
| &nbsp;&nbsp; Gross realized capital gains  | 4417  | —  | —  |
| &nbsp;&nbsp; Gross realized capital losses  | (4264)  | —  | —  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total derivatives**  | **153**  | **—**  | **—**  |
| **Cash, cash equivalents and short-term investments**  |  |  |  |
| &nbsp;&nbsp; Gross realized capital gains  | —  | 12  | —  |
| &nbsp;&nbsp; Gross realized capital losses  | (5)  | —  | —  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total cash, cash equivalents and short-term investments**  | **(5)**  | **12**  | **—**  |
| **Realized capital gains (losses) before**  |  |  |  |
| &nbsp;&nbsp; federal income taxes and transfer for IMR  | (1401)  | 19349  | (25039)  |
| Amount transferred to IMR  | 1338  | (17567)  | 14059  |
| Federal income tax expense  | —  | (165)  | —  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Net realized capital gains (losses)**  | $**(63)**  | $**1617**  | $**(10980)**  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

Proceeds from sales of bonds were $257,307, $386,393, and $509,200 in 2025, 2024, and 2023, respectively. Gross gains of $5,718, $6,654, and $18,637 and gross losses of $6,507, $8,016, and $27,992 were realized on sales of bonds in 2025, 2024, and 2023, respectively.

**Credit Risk Concentration**

The Company had investments in nine and thirteen corporate entities that exceeded 10% of capital and surplus at December 31, 2025 and 2024, respectively. The total book adjusted carrying value of these investments was $467,833 and $584,366 at December 31, 2025 and 2024, respectively.

See footnote 5 for reinsurance recoverables risk concentration.

**3. DERIVATIVE INSTRUMENTS**

Derivative instruments utilized by the Company during 2025 and 2024 included index option contracts. Derivatives are used for risk management purposes and are intended to mitigate potential adverse impacts from changes in risk-free interest rates and equity market valuations affecting certain assets and liabilities. All derivative instruments are evaluated at least quarterly for ongoing effectiveness as either accounting hedges or non-accounting hedge instruments. The Company does not use derivatives for speculative purposes.

The following tables summarize the notional amount, fair value and statement value of the Company's derivative instruments, including those with off-balance-sheet risk as of December 31:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **2025**  |  |  |  |
|  | **Notional Amount**  | **Notional Amount**  | **Fair Value**  | **Fair Value**  | **Carrying Value**  | **Carrying Value**  |
|  | **Assets**  | **Liabilities**  | **Assets**  | **Liabilities**  | **Assets**  | **Liabilities**  |
| Options  | $87300  | $93590  | $12594 $ | 7659  | $12594  | $7659  |
|  |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **2024**  |  |  |  |
|  | **Notional Amount**  | **Notional Amount**  | **Fair Value**  | **Fair Value**  | **Carrying Value**  | **Carrying Value**  |
|  | **Assets**  | **Liabilities**  | **Assets**  | **Liabilities**  | **Assets**  | **Liabilities**  |
| Options  | $82830  | $88065  | $10585 $ | 6562  | $10585  | $6562  |

---

The notional amounts specified in the contracts are used to calculate the exchange of contractual payments under the agreements and are generally not representative of the potential gain or loss on these agreements.

Market risk is the risk that the Company will incur losses due to adverse changes in market rates and prices. Market risk exists for all of the derivative instruments the Company currently holds, as these instruments may become less valuable due to adverse changes in market conditions. To limit this risk, the Company has established risk control limits. In addition, changes in fair value of the derivative instruments that the Company uses for risk management purposes are generally offset by the change in the fair value or cash flows of the hedged risk component of the related assets, liabilities, or forecasted transactions.

Counterparty credit exposure represents the Company's potential loss if all of the counterparties concurrently fail to perform under the contractual terms of the contracts and all collateral, if any, becomes

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

worthless. This exposure is measured by the statement value of over-the-counter derivative contracts with a positive statement value at the reporting date.

The Company manages its exposure to credit risk by utilizing highly rated counterparties, establishing risk control limits, executing legally enforceable master netting agreements and obtaining collateral where appropriate. The Company has not incurred any losses on derivative instruments due to counterparty nonperformance.

**Options**

Index option contracts provide returns at specified or optional dates based on a specified equity index applied to the option's notional amount. When the Company purchases and writes (sells) option contracts at specific prices, a premium is calculated for the right, but not the obligation, to buy/sell the value of an underlying index at a stated price on or before the expiration date of the option. The amount of premium calculated is based on the number of contracts purchased/sold, the specified price and the maturity date of the contract. Premiums are paid or received in cash at either the inception of the purchase/sale of the contract or throughout the life of the contract depending on the agreement with the counterparties and brokers. If the option is exercised, the Company receives/pays cash equal to the product of the number of contracts and the specified price in the contract (strike price). Purchased and written put and call index option contracts are cash settled upon exercise. If the options are not exercised, then no additional cash is exchanged when the contract expires. Premiums incurred when purchasing option contracts are reported as a derivative asset and premiums received when writing option contracts are reported as a derivative liability.

The Company purchases and writes option contracts to hedge the equity exposure contained in equity indexed life product contracts that offer equity returns to contractholders. The associated acquisition costs are presented within investment activities within the statutory-basis statements of cash flows. The purchased and written option contracts are accounted for as non-accounting hedges.

The change in the fair value of purchased/written option contracts is reported through changes in capital and surplus, with an adjustment to derivative assets/liabilities. The realized gain or loss on the cash settled exercise of a purchased/written index option contract is reported in net investment income. If the purchased/written option contract expires without being exercised, the premiums paid/received are reported in net investment income and the corresponding asset/liability previously recorded is reversed. The Company entered into option contracts which required the payment/receipt of premiums at either the inception of the contract or throughout the life of the contract, depending on the agreement with counterparties and brokers. Proceeds associated with the sale of purchased/written option contracts are presented within investment activities within the statutory-basis statements of cash flows.

In general, the collateral pledged by the Company is in the custody of a counterparty or an exchange. However, the Company has access to this collateral at any time, subject to replacement. For certain exchange traded derivatives, margin deposits are required as well as daily cash settlements of margin accounts. As of December 31, 2025 and 2024, the Company did not pledge any securities in the form of margin deposits.

The Company pledges or obtains collateral for over-the-counter derivative transactions when certain predetermined exposure limits are exceeded. As of December 31, 2025 and 2024, counterparties didn't pledge any cash collateral to the Company, and the Company didn't pledge any cash to counterparties.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

**4. FAIR VALUES**

The Company determines the fair value of its financial instruments based on the fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.

The valuation methodologies used to determine the fair values of financial assets and liabilities reflect market-participant assumptions and prioritize observable market inputs over unobservable inputs. The Company determines the fair values of certain financial assets and financial liabilities based on quoted market prices, where available. The Company also determines certain fair values based on future cash flows discounted at the appropriate current market rate. Fair values reflect adjustments for counterparty credit quality, the Company's credit standing, liquidity and, where appropriate, risk margins.

The Company has categorized its financial assets and liabilities based on the priority of the inputs to the valuation technique, into a three-level hierarchy. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). If the inputs used to measure fair value fall within different levels of the hierarchy, the category level is based on the lowest priority level input that is significant to the fair value measurement of the instrument.

Fair value of financial assets and liabilities are categorized as follows:

***Level 1*** Unadjusted quoted prices for identical assets or liabilities in an active market. The types of financial investments included in Level 1 are listed equities, money market funds, U.S. Treasury Securities, and non-interest-bearing cash.

***Level 2*** Pricing inputs other than quoted prices in active markets which are either directly or indirectly observable as of the reporting date, and fair value determined through the use of models or other valuation methods. Such inputs may include benchmarking prices for similar assets in active, liquid markets, quoted prices in markets that are not active, and observable yields and spreads in the market. Level 2 valuations may be obtained from independent sources for identical or comparable assets or through the use of valuation methodologies using observable market-corroborated inputs. Prices from third party pricing services are validated through analytical reviews. Financial instruments in this category include publicly traded issues such as U.S. and foreign corporate securities, and residential and commercial mortgage-backed securities, among others.

***Level 3*** Prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. They reflect management's own assumptions about the assumptions a market participant would use in pricing the asset or liability. Market standard techniques for determining the estimated fair value of certain securities that trade infrequently may rely on inputs that are not observable in the market or cannot be derived from or corroborated by market observable data. Prices are determined using valuation methodologies such as discounted cash flow models and other techniques. Management believes these inputs are consistent with what other market participants would use when pricing similar assets.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

The Company has a limited number of assets and liabilities that are measured and reported at fair value in the statutory-basis balance sheets.

The Company owns a limited number of corporate bonds, preferred stock, and hybrid securities that are in or near default and, as such, are rated 6 by the NAIC. These securities are required to be reported at the lower of fair value or amortized cost. The fair values of these publicly-traded securities are based on quoted market prices from widely used pricing sources such as ICE Data Services\Interactive Data Corp (IDC) or Refinitiv (formerly known as Reuters\EJV), and also may be obtained from independent third-party dealers. These securities would fall within Level 2 of the fair value hierarchy.

The following tables present the carrying values and fair values of the Company's financial instruments, excluding investments carried on equity method basis, at December 31:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  |  | **2025**  |  |  |
|  | **Carrying**  | **Fair**  |  |  |  |
|  | **Value**  | **Value**  | **Level 1**  | **Level 2**  | **Level 3**  |
| **Financial assets:**  |  |  |  |  |  |
| &nbsp;&nbsp; Bonds - ICO  | $3982880  | $3478457  | $156977  | $2878130  | $443350  |
| &nbsp;&nbsp; Bonds - ABS  | $868419  | $783173  | $—  | $721511  | $61662  |
| &nbsp;&nbsp; Preferred stock  | 105676  | 105374  | —  | 72057  | 33317  |
| &nbsp;&nbsp; Common stock  | 14359  | 14359  | —  | 1294  | 13065  |
| &nbsp;&nbsp; Cash, cash equivalents and  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; short term investments  | 168086  | 169377  | 99929  | 68987  | 461  |
| &nbsp;&nbsp; Commercial mortgage loans  | 236264  | 219921  | —  | —  | 219921  |
| &nbsp;&nbsp; Policy loans  | 29605  | 29750  | —  | —  | 29750  |
| &nbsp;&nbsp; Derivatives  | 12594  | 12594  | —  | 12594  | —  |
| &nbsp;&nbsp; Other invested assets<sup>1</sup>  | 167987  | 167277  | —  | 93329  | 73948  |
| &nbsp;&nbsp; Separate account assets  | 314678  | 314678  | 261315  | 51175  | 2188  |
| **Financial liabilities:**  |  |  |  |  |  |
| &nbsp;&nbsp; Separate account liabilities  | 314678  | 314678  | 261315  | 51175  | 2188  |
| &nbsp;&nbsp; Deposit-type contracts  | 30883  | 24529  | —  | —  | 24529  |
| &nbsp;&nbsp; Derivatives  | 7659  | 7659  | —  | 7659  | —  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  |  | **2024**  |  |  |
|  | **Carrying**  | **Fair**  |  |  |  |
|  | **Value**  | **Value**  | **Level 1**  | **Level 2**  | **Level 3**  |
| **Financial assets:**  |  |  |  |  |  |
| &nbsp;&nbsp; Bonds  | $4964390  | $4249393  | $157156  | $3666190  | $426047  |
| &nbsp;&nbsp; Preferred stock  | 121794  | 121272  | —  | 88476  | 32796  |
| &nbsp;&nbsp; Common stock  | 12703  | 12703  | 43  | 985  | 11675  |
| &nbsp;&nbsp; Cash, cash equivalents and  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; short term investments  | 143461  | 146685  | 146685  | —  | —  |
| &nbsp;&nbsp; Commercial mortgage loans  | 334054  | 307449  | —  | —  | 307449  |
| &nbsp;&nbsp; Policy loans  | 29163  | 29254  | —  | —  | 29254  |
| &nbsp;&nbsp; Derivatives  | 10585  | 10585  | —  | 10585  | —  |
| &nbsp;&nbsp; Other invested assets<sup>1</sup>  | 164709  | 156252  | —  | 90245  | 66007  |
| &nbsp;&nbsp; Separate account assets  | 365211  | 365211  | 259732  | 103397  | 2082  |
| **Financial liabilities:**  |  |  |  |  |  |
| &nbsp;&nbsp; Separate account liabilities  | 365211  | 365211  | 259732  | 103397  | 2082  |
| &nbsp;&nbsp; Deposit-type contracts  | 26926  | 18507  | —  | —  | 18507  |
| &nbsp;&nbsp; Derivatives  | 6562  | 6562  | —  | 6562  | —  |

---

1. Components of other invested assets not measured at fair value on a recurring basis are limited partnerships which are measured based on the equity method of accounting as outlined in Footnote 1. As of December 31, 2025 and 2024, limited partnerships of $628,273 and $607,563, respectively, are included as part of other invested assets on the face of the Balance Sheet.

The following methods and assumptions were used by the Company in estimating the fair value of financial instruments in the accompanying statutory-basis financial statements and notes thereto:

**Cash, Cash Equivalents, and Short-Term Investments**

The carrying amounts reported in the accompanying statutory-basis balance sheets for these financial instruments approximate their fair values due to the short-term maturities of these instruments.

**Derivatives**

Free-standing exchange listed derivatives that are not actively traded are valued based on quoted prices for identical or similar instruments in markets that are active.

**Investment Securities**

Fair values for investment securities are based on market prices, or in the absence of published unit prices, or when amortized cost is used as the unit price, quoted market prices by other third-party organizations, where available. In some cases, such as private placements and certain mortgage-backed and asset backed securities, fair values are based on discounted expected future cash flows using a current market rate applicable to the yield, credit quality, and maturity of the investments.

Certain investments are measured utilizing net asset value (NAV) as a practical expedient to determine fair value. Common stock measured and reported at NAV are generally not redeemable with the issuing corporation and cannot be sold without approval of the managing members. Certain preferred stock,

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

which do not have readily determinable fair values, and are investments in investment companies are measured utilizing NAV as a practical expedient.

**Commercial Mortgage Loans**

Fair values were determined by discounting expected cash flows based on interest rates currently being offered for similar loans to borrowers with similar credit ratings. Loans with similar characteristics were aggregated in the calculations.

**Other Invested Assets**

Other invested assets are comprised of surplus debentures, residual equity tranches of certain LLC investments, and collateral loans. Surplus debentures are similar to corporate securities. The fair values of surplus debentures are primarily based on prices obtained from independent pricing services or may be obtained from independent third-party dealers in the absence of quoted market prices. Collateral loans are valued at the lesser of par or recovery value. Collateral loans may also have an equity component as part of the funding vehicle structure. For the residual equity tranches, expected cash flows to the equity component are valued using a net present value calculation. The discount rates are internal rates of return that are calibrated to reflect market conditions and company-specific risks.

**Separate Accounts**

The fair value of the assets of the Separate Accounts in Level 1 are based on actively traded mutual funds that have daily quoted net asset values that are readily determinable for identical assets the Company can access.

Modified guaranteed annuity (MGA) products, in Level 2, may be supported by corporate bonds, including those that are privately placed, residential mortgage backed securities (RMBS), ABS and cash equivalents. The primary inputs to the valuation for public corporate bonds and cash equivalents include quoted prices for identical or similar assets in markets that are not active, contractual cash flows, benchmark yields, and credit spreads. Privately placed corporate bonds are valued using a discounted cash flow model that uses market observable inputs and inputs derived principally from, or corroborated by, observable market data. The primary inputs to the discounted cash flow model include an interest rate yield curve, as well as published credit spreads for similar assets in markets that are not active that incorporate the credit quality and industry sector of the issuer. The primary inputs to the valuation for RMBS and ABS include quoted prices for identical or similar assets in markets that are not active, contractual cash flows, benchmark yields, prepayment speeds, collateral performance, and credit spreads. Certain ABS are valued based on non-binding broker quotes whose inputs have been corroborated to be market observable.

The majority of these assets are corporate and mortgage-backed securities included in Level 2 of the fair value hierarchy.

**Policy Loans**

Policy loans typically carry an interest rate that is tied to the crediting rate applied to the related policy, and contract reserves, which approximates fair value.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

**Deposit-Type Liabilities**

Fair values for the Company's deposit-type liabilities are estimated using discounted cash flow calculations using interest rates equal to the risk-free rate plus a credit spread based on the Company's credit rating.

The assets and liabilities held and reported at fair value at December 31, 2025, comprise the following:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Level 1**  | **Level 2**  | **Level 3**  | **Total**  |
| **Assets at fair value**  |  |  |  |  |
| &nbsp;&nbsp; Preferred stock  | $—  | $68724  | $33317  | $102041  |
| &nbsp;&nbsp; Common stock  | —  | 1293  | 13066  | 14359  |
| &nbsp;&nbsp; Derivative assets  | —  | 12594  | —  | 12594  |
| &nbsp;&nbsp; Separate account assets  | 261315  | 51175  | 2188  | 314678  |
| &nbsp;&nbsp; **Total assets at fair value**  | $**261315**  | $**133786**  | $**48571**  | $**443672**  |
| **Liabilities at fair value**  |  |  |  |  |
| **Liabilities at fair value**  |  |  |  |  |
| &nbsp;&nbsp; Derivative liabilities  | $—  | $7659  | $—  | $7659  |
| &nbsp;&nbsp; Separate account liabilities  | 261315  | 51175  | 2188  | 314678  |
| &nbsp;&nbsp; **Total liabilities at fair value**  | $**261315**  | $**58834**  | $**2188**  | $**322337**  |

---

The assets and liabilities held and reported at fair value at December 31, 2024, comprise the following:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Level 1**  | **Level 2**  | **Level 3**  | **Total**  |
| **Assets at fair value**  |  |  |  |  |
| &nbsp;&nbsp; Bonds  | $—  | $55  | $—  | $55  |
| &nbsp;&nbsp; Preferred stock  | —  | 83973  | 32796  | 116769  |
| &nbsp;&nbsp; Common stock  | 43  | 985  | 11675  | 12703  |
| &nbsp;&nbsp; Derivative assets  | —  | 10585  | —  | 10585  |
| &nbsp;&nbsp; Separate account assets  | 259732  | 103397  | 2082  | 365211  |
| &nbsp;&nbsp; **Total assets at fair value**  | $**259775**  | $**198995**  | $**46553**  | $**505323**  |
| **Liabilities at fair value**  |  |  |  |  |
| **Liabilities at fair value**  |  |  |  |  |
| &nbsp;&nbsp; Derivative liabilities  | $—  | $6562  | $—  | $6562  |
| &nbsp;&nbsp; Separate account liabilities  | 259732  | 103397  | 2082  | 365211  |
| &nbsp;&nbsp; **Total liabilities at fair value**  | $**259732**  | $**109959**  | $**2082**  | $**371773**  |

---

The Company obtains Level 3 fair value measurements from independent, third-party pricing sources. The Company does not develop the significant inputs used to measure the fair value of these assets, and the information regarding the significant inputs is not readily available to us. Independent broker-quoted fair values are nonbinding quotes developed by market makers or broker-dealers obtained from third-party sources recognized as market participants. The fair value of a broker-quoted asset is based solely on the receipt of an updated quote from a single market maker or a broker-dealer recognized as a market participant as the Company does not adjust broker quotes when used as the fair value measurement for an asset or liability.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

The following tables present the roll forward of Level 3 assets and liabilities measured and reported at fair value:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  |  |  | **Separate**  |  |
|  |  |  | **accounts**  | **Total assets**  |
|  | **Common**  | **Preferred**  | **assets and**  | **and**  |
|  | **stock**  | **stock**  | **liabilities**  | **liabilities**  |
| **Beginning balance as of January 1, 2025**  | $**11675**  | $**32796**  | $**2082**  | $**46553**  |
| Total gains (losses) included in surplus  | 309  | 521  | 69  | 899  |
| Purchases  | 1082  | —  | 136  | 1218  |
| Settlements  | —  | —  | (99)  | (99)  |
| **Ending balance as of December 31, 2025**  | $**13066**  | $**33317**  | $**2188**  | $**48571**  |
|  |  |  | **Separate accounts** | **Total assets** |
|  | **Common** | **Preferred** | **assets and** | **and**  |
|  | **stock**  | **stock**  | **liabilities**  | **liabilities**  |
| **Beginning balance as of January 1, 2024**  | $**11675**  | $**33087**  | $**2061**  | $**46823**  |
| Total gains (losses) included in surplus  | —  | (291)  | (37)  | (328)  |
| Purchases  | —  | —  | 307  | 307  |
| Settlements  | —  | —  | (249)  | (249)  |
| **Ending balance as of December 31, 2024**  | $**11675**  | $**32796**  | $**2082**  | $**46553**  |

---

**5. REINSURANCE**

Certain premiums and benefits are assumed from and ceded to other insurance companies under various reinsurance agreements. Reinsurance assumed is not significant. The ceded reinsurance agreements provide the Company with increased capacity to write larger risks and maintain its exposure to loss within its capital resources.

The Company has various reinsurance agreements with non-affiliated third parties that enable it to limit the amount of exposure to any single insured.

The Company has the following reinsurance agreements with affiliated companies:

At December 31, 2025, the Company has a reinsurance agreement with WRAC, through which it cedes 100% of an in-force block of individual life policies on a coinsurance basis, effective January 1, 2012. Under this treaty, the company ceded $213,744 and $236,587 of policy and contract liabilities as of December 31, 2025 and 2024, respectively. The Company recorded $4,928 and $1,497 of reinsurance balances recoverable at December 31, 2025 and 2024, respectively, related to quarterly activity which the Company generally expects to settle within ninety days of year-end.

At December 31, 2025, the Company has a reinsurance agreement with WRAC, through which it cedes 50% of an in-force block of life policies and 100% of an in-force block of payout annuity policies on a coinsurance funds withheld basis, effective October 1, 2021. Under this treaty, the company recorded $3,803,907 and $3,885,650 of funds held under reinsurance as of December 31, 2025 and 2024, respectively. The Company also recorded $20,397 and $8,580 of other amounts payable on reinsurance at December 31, 2025 and 2024, respectively, related to quarterly activity which the Company generally expects to settle within ninety days of year-end.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

Effective January 1, 2022, the October 1, 2021, agreement with WRAC was amended to include a provision for changes in nonadmitted IMR related to the funds withheld portfolio. As a result of this amendment, the Company recorded an initial increase in special surplus funds of $58,954 in 2022 as a component of change in surplus as a result of reinsurance. During 2025 and 2024 surplus decreased $5,472 and $6,753, respectively, related to the amendment.

The Company has total reinsurance exposure of $4,402,889 and $4,587,102, as of December 31, 2025 and 2024, respectively, of which $4,364,637 and $4,545,814, respectively are with WRAC and account for 99% the overall exposure. The remaining 1% is with various non-affiliated third parties. These balances were deemed collectible for both 2025 and 2024.

The effects of reinsurance on life and accident & health premiums written and earned for the years ended December 31 are as follows:

---

| | | | |
|:---|:---|:---|:---|
|  | **Written and Earned**  | **Written and Earned**  |  |
|  | **2025**  | **2024**  | **2023**  |
| Direct premiums  | $180074  | $194704  | $164916  |
| Assumed premiums  | 863  | 1595  | 1332  |
| Ceded premiums:  |  |  |  |
| &nbsp;&nbsp; Affiliates  | (70729)  | (78757)  | (63907)  |
| &nbsp;&nbsp; Non-affiliates  | (35949)  | (34339)  | (41130)  |
| **Net premiums**  | $**74259**  | $**83203**  | $**61211**  |

---

The Company's ceded reinsurance arrangements reduced certain other items in the accompanying financial statements as of and for the year ended by the following amounts:

---

| | | | |
|:---|:---|:---|:---|
|  | **2025**  | **2024**  | **2023**  |
| **Benefits paid or provided:**  |  |  |  |
| &nbsp;&nbsp; Affiliates  | $175318  | $203961  | $386425  |
| &nbsp;&nbsp; Non-affiliates  | 38943  | 52550  | 61055  |
| **Total benefits paid or provided**  | $**214261**  | $**256511**  | $**447480**  |
| **Policy and contract liabilities:**  |  |  |  |
| **Policy and contract liabilities:**  |  |  |  |
| &nbsp;&nbsp; Affiliates  | $14742  | $34629  | $30768  |
| &nbsp;&nbsp; Non-affiliates  | 11383  | 11643  | 12203  |
| **Total policy and contract liabilities**  | $**26125**  | $**46272**  | $**42971**  |

---

The in-force related to the above is reduced by reinsurance arrangements ceded to affiliates and non-affiliates as follows:

---

| | | |
|:---|:---|:---|
|  | **2025**  | **2024**  |
| **Inforce:**  |  |  |
| &nbsp;&nbsp; Affiliates  | $13365307  | $14335675  |
| &nbsp;&nbsp; Non-affiliates  | 5943140  | 7058832  |
| **Total inforce**  | $**19308447**  | $**21394507**  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

Reinsurance treaties do not relieve the Company from its obligations to policyholders. Failure of reinsurers to honor their obligations could result in losses to the Company. Consequently, allowances would be established for amounts deemed uncollectible. During 2025, no allowances were deemed necessary. During 2023 the Company recorded the effects of the Scottish Re US Inc. Liquidation and Injunction Order described below. No other allowances were deemed necessary.

The Company regularly evaluates the financial condition of its reinsurers. The Company does not have any reinsurance agreements in effect under which the reinsurer may unilaterally cancel the agreement.

The Company did not have any reinsurance contracts with risk-limiting features for the year ended December 31, 2025 or 2024.

**Scottish Re**

Scottish Re US Inc., a Delaware domiciled life and health reinsurer (Scottish Re), ceased writing new business in 2008. The blocks of reinsurance were managed under the terms of the treaties until continued deterioration of their financial condition forced Scottish Re into receivership in March 2019. On July 6, 2023, the Scottish Re Board of Directors unanimously consented to the entry of a Liquidation Order and waived formal service and hearing on the Motion. The Court issued a Liquidation and Injunction Order on July 18, 2023. Following that order, all reinsurance treaties with Scottish Re were cancelled effective September 30, 2023.

Following guidance issued by the NAIC under INT 23-04, Scottish Re Life Reinsurance Liquidation Questions, the Company impaired the outstanding paid claim recoverables and asset transfer receivable. As of December 31, 2024 and 2023, the impaired claim recoverables was reported as an admitted asset. The impaired asset transfer receivable was reported as a nonadmitted asset. The write-off associated with these impairments during 2023 was $940 for the claim recoverable and $193 for the asset transfer receivable. There were no additional write-offs during 2025 and 2024.

The Company's retained reserves increased $2,290 during 2023 relative to the commutation of Scottish Re treaties described above.

**6. FEDERAL INCOME TAXES**

WRAC, along with its life insurance subsidiaries, files a consolidated federal income tax return. Companies included in the consolidated return are as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Wilton
 Reassurance Company

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Wilton
 Reassurance Life Company of New York

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Texas
 Life Insurance Company

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Wilcac
 Life Insurance Company

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Redding
 Reassurance Company 3, LLC

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Redding
 Reassurance Company 4, LLC

The method of allocation among the companies is subject to a written agreement approved by the Board of Directors. Allocation is based upon the separate return calculations with credit for net losses granted when utilized on a separate company basis or in consolidation.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

Inter-company tax balances may be settled quarterly as the Company makes payments to, or receives payments from, WRAC for the amount the Company would have paid to, or received from, the Internal Revenue Service (IRS) had it not been a member of the consolidated tax group. The separate company provisions and payments are computed using the tax elections made by WRAC.

Pursuant to NY Circular Letter No. 1979-33 (December 20, 1979), in order to help assure the Company's enforceable right to recoup federal income taxes in the event of future net losses, the Department has required that an escrow account consisting of assets eligible as an investment for the Company be established and maintained by its parent in an amount equal to the excess of the amount paid by the domestic insurer to the parent for federal income taxes over the actual payment made by the parent to the IRS. Escrow assets may be released to WRAC from the escrow account at such time as the permissible period for loss carrybacks has elapsed. The Company and WRAC established the required escrow agreement effective October 1, 2007. The escrow balance was $19,177 and $11,708 at December 31, 2025 and 2024, respectively.

The components of the net deferred tax assets (liabilities) at December 31 are as follows:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  |  | **2025**  |  |  | **2024**  |  |
|  | **Ordinary**  | **Capital**  | **Total**  | **Ordinary**  | **Capital**  | **Total**  |
| Gross deferred tax assets  | $72339  | $455  | $72794  | $70527  | $237  | $70764  |
| Statutory valuation allowance  | —  | —  | —  | —  | —  | —  |
| &nbsp;&nbsp;&nbsp;&nbsp; Adjusted gross deferred tax assets  | 72339  | 455  | 72794  | 70527  | 237  | 70764  |
| Deferred tax assets nonadmitted  | —  | —  | —  | —  | —  | —  |
| &nbsp;&nbsp;&nbsp;&nbsp; Subtotal net admitted deferred tax  | 72339  | 455  | 72794  | 70527  | 237  | 70764  |
| Deferred tax liabilities  | 51512  | 11861  | 63373  | 36526  | 16608  | 53134  |
| **Net deferred tax assets (liabilities)**  | $**20827**  | $**(11406)**  | $**9421**  | $**34001**  | $**(16371)**  | $**17630**  |
|  |  |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Change During 2025**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Change During 2025**  |  |
|  |  |  |  | **Ordinary**  | **Capital**  | **Total**  |
| Gross deferred tax assets  |  |  |  | $1812  | $218  | $2030  |
| Statutory valuation allowance  |  |  |  | —  | —  | —  |
| &nbsp;&nbsp;&nbsp;&nbsp; Adjusted gross deferred tax assets  |  |  |  | 1812  | 218  | 2030  |
| Deferred tax assets nonadmitted  |  |  |  | —  | —  | —  |
| &nbsp;&nbsp;&nbsp;&nbsp; Subtotal net admitted deferred tax  |  |  |  | 1812  | 218  | 2030  |
| Deferred tax liabilities  |  |  |  | 14986  | (4747)  | 10239  |
| **Net deferred tax assets (liabilities)**  |  |  |  | $**(13174)**  | $**4965**  | $**(8209)**  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

The amount of adjusted gross deferred tax assets admitted under SSAP No. 101 is as follows:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  |  | **2025**  |  |  | **2024**  |  |
|  | **Ordinary**  | **Capital**  | &nbsp;&nbsp; **Total**  | **Ordinary**  | **Capital**  | &nbsp;&nbsp; **Total**  |
| (a) Federal income taxes paid in prior years  |  |  |  |  |  |  |
| recoverable through loss carrybacks  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; — $ | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; — $ | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; — $ | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; — $ | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; — $ | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| (b) Adjusted gross deferred tax assets expected to be realized (excluding the amount of deferred tax assets from (a) above) after application of the threshold limitation  | 9421  | —  | 9421  | 17630  |  | —  |  | 17630  |
| &nbsp;&nbsp;&nbsp;&nbsp; i. Adjusted gross deferred tax assets expected  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; to be realized following balance sheet date  | 9421  | —  | 9421  | 17630  |  | —  |  | 17630  |
| &nbsp;&nbsp;&nbsp;&nbsp; ii. Adjusted gross tax assets allowed  | —  | —  | —  | —  |  | —  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; limitation threshold  | 47250  | —  | 47250  | 43072  |  | —  |  | 43072  |
| (c) Adjusted gross deferred tax assets (excluding  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; the amount of deferred tax assets from (a)  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; and (b) above) offset by gross deferred  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; tax liabilities  | 51512  | 11861  | 63373  | 52897  |  | 16608  |  | 69505  |
| (d) Deferred tax assets admitted as the result of  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; application of SSAP 101 (Total (a)+(b)+(c))  | $60933  | $11861  | $72794  | $70527  | $ | 16608  | $ | 87135  |
|  |  |  |  | **Change During 2025**  | **Change During 2025**  | **Change During 2025**  | **Change During 2025**  |  |
|  |  |  |  | **Ordinary**  |  | **Capital**  |  | **Total**  |
| (a) Federal income taxes paid in prior years  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; loss carrybacks  |  |  |  | $—  | $| —  | $| —  |
| (b) Adjusted gross deferred tax assets expected to  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; (excluding the amount of deferred tax assets  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; after application of the threshold limitation  |  |  |  | (8209)  |  | —  |  | (8209)  |
| &nbsp;&nbsp;&nbsp;&nbsp; i. Adjusted gross deferred tax assets expected to  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; following balance sheet date  |  |  |  | (8209)  |  | —  |  | (8209)  |
| &nbsp;&nbsp;&nbsp;&nbsp; ii. Adjusted gross tax assets allowed limitation  |  |  |  | 4178  |  | —  |  | 4178  |
| (c) Adjusted gross deferred tax assets (excluding  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; deferred tax assets from (a) and (b) above)  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; gross deferred tax liabilities  |  |  |  | (1385)  |  | (4747)  |  | (6132)  |
| (d) Deferred tax assets admitted as the result of  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; application of SSAP 101 (Total (a)+(b)+(c))  |  |  |  | $(9594)  | $ | (4747)  | $ | (14341)  |
| Other admissibility criteria as defined under SSAP 101 are as follows:  | Other admissibility criteria as defined under SSAP 101 are as follows:  | Other admissibility criteria as defined under SSAP 101 are as follows:  |  |  |  |  |  |  |
| Other admissibility criteria as defined under SSAP 101 are as follows:  | Other admissibility criteria as defined under SSAP 101 are as follows:  | Other admissibility criteria as defined under SSAP 101 are as follows:  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Description**  |  |  |  | **2025**  |  | **2024**  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ratio percentage used to determine recovery period and threshold limitation amount  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ratio percentage used to determine recovery period and threshold limitation amount  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ratio percentage used to determine recovery period and threshold limitation amount  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ratio percentage used to determine recovery period and threshold limitation amount  | 1,248.8 %  | 1,248.8 %  | 1,122.1 %  | 1,122.1 %  | 1,122.1 %  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount of adjusted capital and surplus used to determine  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount of adjusted capital and surplus used to determine  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; recovery period and threshold limitation in 2(b) above  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; recovery period and threshold limitation in 2(b) above  |  |  | $315002  | 315002  | $287805  | 287805  |  |

---

The Company's tax planning strategies do not include the use of reinsurance.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

The Company does not currently employ tax planning strategies to recognize the admission of any capital deferred tax assets.

Current income taxes incurred consist of the following:

---

| | | | |
|:---|:---|:---|:---|
|  | **2025**  | **2024**  | **2023**  |
| Current income tax (benefit) expense  | $7251  | $13560  | $11091  |
| Return to provision true-up  | (2205)  | (5640)  | 7265  |
| Current income tax (benefit) expense incurred from operations  | 5046  | 7920  | 18356  |
| Current income tax (benefit) expense on realized gains and losses  | —  | 165  | —  |
| **Total current income tax (benefit) expense**  | $**5046**  | $**8086**  | $**18356**  |

---

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities as of December 31 are as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **2025**  | **2024**  | **Change**  | &nbsp;&nbsp; **Character**  |
| **Deferred tax assets:**  |  |  |  |  |
| &nbsp;&nbsp; Insurance reserves  | $39012  | $37349  | $1663  | &nbsp;&nbsp;&nbsp; Ordinary  |
| &nbsp;&nbsp; Deferred acquisition costs  | 14641  | 13694  | 947  | &nbsp;&nbsp;&nbsp; Ordinary  |
| &nbsp;&nbsp; Net Operating Losses  | 12723  | 12723  | —  | &nbsp;&nbsp;&nbsp; Ordinary  |
| &nbsp;&nbsp; Compensation  | 5708  | 6175  | (467)  | &nbsp;&nbsp;&nbsp; Ordinary  |
| &nbsp;&nbsp; Investments  | 455  | 237  | 218  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital  |
| &nbsp;&nbsp; Other  | 255  | 586  | (331)  | &nbsp;&nbsp;&nbsp; Ordinary  |
| &nbsp;&nbsp;&nbsp;&nbsp; Total deferred tax assets  | 72794  | 70764  | 2030  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Non-admitted deferred tax assets  | —  | —  | —  |  |
| &nbsp;&nbsp; **Admitted deferred tax assets**  | **72794**  | **70764**  | **2030**  |  |
| **Deferred tax liabilities:**  |  |  |  |  |
| &nbsp;&nbsp; Premium receivable  | 408  | 408  | —  | &nbsp;&nbsp;&nbsp; Ordinary  |
| &nbsp;&nbsp; Investments-capital  | 11861  | 16608  | (4747)  | &nbsp;&nbsp;&nbsp; Capital  |
| &nbsp;&nbsp; Investments-ordinary  | 51104  | 36118  | 14986  | &nbsp;&nbsp;&nbsp; Ordinary  |
| &nbsp;&nbsp;&nbsp;&nbsp; **Total deferred tax liabilities**  | **63373**  | **53134**  | **10239**  |  |
| **Net admitted deferred tax asset (liabilities)**  | $**9421**  | $**17630**  | $**(8209)**  |  |

---

The change in net deferred income taxes including the tax effect of unrealized gains consists of the following:

---

| | | | |
|:---|:---|:---|:---|
|  | **2025**  | **2024**  | **Change**  |
| Total deferred tax assets  | $72794  | $70764  | $2030  |
| Total deferred tax liabilities  | 63373  | 53134  | 10239  |
| Net deferred tax assets (liabilities)  | $9421  | $17630  | $(8209)  |
| Tax effect on unrealized gains  | 6205  | 8012  | (1807)  |
| **Change in net deferred income tax**  |  |  | $**(10016)**  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

The total statutory income tax is different from that which would be obtained by applying the statutory Federal income tax rate of 21% to income before income taxes. Items causing these differences are as follows:

---

| | | | |
|:---|:---|:---|:---|
|  | **Year Ended December 31**  | **Year Ended December 31**  |  |
|  | **2025**  | **2024**  | **2023**  |
| Provisions computed at statutory rate  | $14980  | $7764  | $14686  |
| IMR  | 1525  | 5663  | (1111)  |
| Dividend received deduction  | (559)  | (574)  | (518)  |
| Ceding commission in surplus  | (268)  | (307)  | (365)  |
| Other  | (616)  | (393)  | (1530)  |
| &nbsp;&nbsp; **Total statutory income taxes**  | $**15062**  | $**12153**  | $**11162**  |
| Federal income tax incurred  | $5046  | $8085  | $18356  |
| Change in net deferred income taxes  | 10016  | 4068  | (7194)  |
| &nbsp;&nbsp; **Total statutory income taxes**  | $**15062**  | $**12153**  | $**11162**  |

---

At December 31, 2025, the Company has an operating loss of $60,586, which does not have an expiration date and can be carried forward indefinitely. In addition, the Company has capital loss of $2,167 eligible for carryforward which will begin to expire after tax year 2030.

The Inflation Reduction Act enacted the Corporate Alternative Minimum Tax (CAMT) on August 16, 2022. The CAMT imposes a 15% minimum tax on the Adjusted Financial Statement Income (AFSI) of applicable corporations for taxable years beginning after December 31, 2022.

Based on an analysis of the average annual AFSI for the three preceding tax years, the Company has determined it falls within the safe harbor provisions provided in IRS Notice 2025-27 and is not considered an "applicable corporation" for the 2024 and 2025 tax years. Accordingly, no CAMT liability has been recognized in the accompanying financial statements.

On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) was enacted into law. The OBBBA includes several changes to the U.S. federal income tax system, including modifications to international tax provisions and business deductions. The Company has evaluated the provisions of the OBBBA and determined that they do not have a material impact on the Company's financial statements, effective tax rate, or deferred tax assets and liabilities for the period ended December 31, 2025.

The aggregate amount of deposits reported as admitted assets under Section 6603 of the IRS Code was $0 as of December 31, 2025 and 2024.

The federal income tax returns for tax years 2022–2024 are open and subject to examination. Wilton Reassurance Company and its subsidiaries' federal income tax return for 2020 and 2022 are currently under examination by the Internal Revenue Service.

As of December 31, 2025 and 2024, the Company had no uncertain tax positions.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

**7. CAPITAL AND SURPLUS**

Life/health insurance companies are subject to certain Risk-Based Capital (RBC) requirements as specified by the NAIC. Under those requirements, the amount of capital and surplus maintained by a life/health insurance company is to be determined based on the various risk factors related to it. At December 31, 2025 and 2024, the Company exceeded the RBC requirements.

The Company is subject to statutory regulations of the State of New York. Under these regulations, the maximum amount of dividends which can be paid by a company to shareholders in any twelve month period without prior approval of the Department is restricted to the greater of 10% of surplus to policyholders as of the immediately preceding calendar year or net income less realized gains of the preceding year, which may be further limited. Dividends may be paid by the Company only from earned surplus. The Company can pay dividends of $65,951 in 2026 without prior regulatory approval. The Company must obtain prior approval from the Department on proposed dividend distributions in excess of the aforementioned limitations (i.e., an extraordinary dividend distribution).

The Company declared an ordinary dividend of $30,000 on December 2, 2025, which was paid on December 18, 2025. The Department acknowledged receipt of intention to pay the dividend on December 8, 2025. As this was an ordinary dividend, no approval was required. The dividend was paid out of unassigned funds.

The Company declared an ordinary dividend of $37,000 on December 3, 2024, which was paid on December 17, 2024. The Department acknowledged receipt of intention to pay the dividend on December 10, 2024. As this was an ordinary dividend, no approval was required. The dividend was paid out of unassigned funds.

The components contributing to the cumulative increase or (reduction) of unassigned surplus as of December 31 were as follows:

---

| | | |
|:---|:---|:---|
|  | **2025**  | **2024**  |
| Nonadmitted assets  | $(46769)  | $(52568)  |
| AVR  | (113752)  | (113974)  |
| Net unrealized capital gains (losses) less capital gains tax  | 21498  | 28295  |
| Unauthorized reinsurance provision  | (1767)  | (2009)  |
| Change in surplus as a result of reinsurance - Unamortized gain  | 6017  | 7293  |
| Change in surplus as a result of reinsurance - Nonadmitted IMR  | 41005  | 46478  |

---

The Company had an unamortized deferred gain as a result of reinsurance of $6,017 and $7,293 recorded within special surplus funds at December 31, 2025 and 2024, respectively. The $1,276 decrease reflects the current year amortization as profits emerge on the underlying business.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

**8. RELATED-PARTY TRANSACTIONS**

**Reinsurance transactions**

See disclosures included in Note 5 - *Reinsurance* concerning certain inter-affiliate reinsurance transactions.

**Services Agreement**

Through the Services Agreement, Wilton Re Services provides certain accounting, actuarial and administrative services to the Company. Expenses incurred relating to this agreement amounted to $11,078, $10,767, and $10,264 for the years ended December 31, 2025, 2024, and 2023, respectively, and are recorded within general insurance expenses in the statutory-basis statements of operations.

The Company reported amounts receivable from its affiliate, Wilton Re Services, of $0 and $325 at December 31, 2025 and 2024, respectively.

The Company reported amounts payable to its affiliate, Wilton Re Services, of $522 and $0 at December 31, 2025 and 2024, respectively.

Under the Services Agreement, the Company incurs charges related to employee compensation which includes a Long-Term Incentive Program (LTIP), an Equity Incentive Program (EIP) and an Equity Participation Plan (EPP). These incentive programs vest over varying periods of time between one and four years, after which final unit values are determined based on actual performance. The Company has been allocated a share of the expense with the payable for these incentive programs carried as a component of general expenses due and accrued. Once the vesting period is complete and the incentive awards are paid, the Company's payable will be settled with Wilton Re Services. At December 31, 2025 and 2024, included within accounts payable and general expenses due and accrued in the statutory-basis balance sheets, is the Company's payable of $21,845 and $26,698, respectively, resulting in incurred expenses of $7,271, $9,408, and $11,688 for the years ended December 31, 2025, 2024, and 2023, respectively.

The Company settled $12,125, $5,014, and $4,383 with Wilton Re Services related to vested awards paid on April 11, 2025, April 12, 2024, and April 14, 2023, respectively.

**Wilton Re Distributors LLC**

During 2024, the Company entered into a Principal Underwriting Agreement with its affiliate, Wilton Re Distributors LLC (WDLC). Under the agreement, WDLC serves in a limited role whose principal purpose is to provide broker-dealer services for the closed block pursuant to the selling agreements. The Company agrees to assume on behalf of WDLC the responsibility for the processing and payment of trail commissions. The Company pays WDLC a fee equal to all expenses, direct and indirect. The expenses incurred relating to this agreement amounted to $1,463 and $612 as of December 31, 2025 and 2024, respectively. The Company recorded a payable to WDLC of $109 and $99 as of December 31, 2025 and 2024, respectively.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

**9. COMMITMENTS AND CONTINGENCIES**

**Funding of Investments**

The Company's commitments to limited partnerships as of December 31, 2025, are presented in the following table:

---

| | | |
|:---|:---|:---|
|  | **2025**  |  |
|  | **Commitment**  | **Unfunded**  |
| Limited partnerships  | $809263  | $177605  |

---

The Company anticipates that the majority of its current limited partnership commitments will be invested over the next five years; however, these commitments could become due at any time at the request of the counterparties.

**Legal Proceedings**

In the normal course of business, the Company is occasionally involved in litigation, principally from claims made under insurance policies and contracts. The ultimate disposition of such litigation is not expected to have a material adverse effect on the Company's financial condition, liquidity or results of operations.

**10. RESERVES**

The Company's annuity reserves and deposit fund liabilities that are subject to discretionary withdrawal with adjustment, subject to discretionary withdrawal without adjustment, and not subject to discretionary withdrawal provisions at December 31, are summarized as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **2025**  |  | **2024**  |  |
| **A. Individual Annuities**  | **Amount**  | **Percent**  | **Amount**  | **Percent**  |
| Subject to discretionary withdrawal:  |  |  |  |  |
|  With fair value adjustment  | $50254  | 1.5 % $ | 62758  | 1.8 %  |
|  At book value less current surrender charge of 5% or more  | 615  | —  | 1164  | —  |
|  At fair value  | 147407  | 4.5  | 148766  | 4.3  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total with adjustment or at market value  | 198276  | 6.0  | 212688  | 6.2  |
| At book value without adjustment  |  |  |  |  |
|  (minimum or no charge or adjustment)  | 876409  | 26.5  | 975694  | 28.4  |
| Not subject to discretionary withdrawal  | 2230478  | 67.5  | 2249683  | 65.4  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total annuity reserves and deposit fund  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; liabilities—before reinsurance  | 3305163  | 100.0 %  | 3438065  | 100.0 %  |
| Less reinsurance ceded  | 2211134  |  | 2242039  |  |
| Less reinsurance ceded  | 2211134  |  | 2242039  |  |
| **Net annuity reserves and deposit fund liabilities**  | $**1094029**  |  | $**1196026**  |  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **2025**  | **2025**  |  | **2024**  |  |
| **B. Group Annuities**  | **Amount**  | **Amount**  | **Percent**  | **Amount**  | **Percent**  |
| Subject to discretionary withdrawal:  |  |  |  |  |  |
|  With fair value adjustment  | $17024  |  | 7.4 % $ | 18854  | 7.7 %  |
|  At book value less current surrender charge of 5% or more  | 1684  |  | 0.7  | 1570  | 0.6  |
|  At fair value  | 77334  |  | 33.8  | 76227  | 31.2  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total with adjustment or at market value  | 96042  |  | 41.9  | 96651  | 39.5  |
| At book value without adjustment  |  |  |  |  |  |
|  (minimum or no charge or adjustment)  | 124193  |  | 54.3  | 139085  | 56.8  |
| Not subject to discretionary withdrawal  | 8630  |  | 3.8  | 8953  | 3.7  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total annuity reserves and deposit fund  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; liabilities—before reinsurance  | 228865  |  | 100.0 %  | 244689  | 100.0 %  |
| Less reinsurance ceded  | 59496  |  |  | 65389  |  |
| Less reinsurance ceded  | 59496  |  |  | 65389  |  |
| **Net annuity reserves and deposit fund liabilities**  | $**169369**  |  |  | $**179300**  |  |
|  |  | **2025** |  | **2024**  |  |
| **C. Deposit—Type Contracts (No Life Contingencies)**  | **Amount**  | **Amount**  | **Percent**  | **Amount**  | **Percent**  |
| Subject to discretionary withdrawal:  |  |  |  |  |  |
|  With fair value adjustment  | $—  | —  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; — % $ | —  | — %  |
|  At book value less current surrender charge of 5% or more  | —  | —  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; — %  | —  | — %  |
|  At fair value  | 4  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; — %  | 5  | — %  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total with adjustment or at market value  | 4  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; — %  | 5  | — %  |
| At book value without adjustment  |  |  |  |  |  |
|  (minimum or no charge or adjustment)  | —  | —  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; — %  | —  | — %  |
| Not subject to discretionary withdrawal  | 343145  |  | 100.0 %  | 378592  | 100.0 %  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Total annuity reserves and deposit fund  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; liabilities—before reinsurance  | 343149  |  | 100.0 %  | 378597  | 100.0 %  |
| Less reinsurance ceded  | 312116  |  |  | 351521  |  |
| Less reinsurance ceded  | 312116  |  |  | 351521  |  |
| **Net annuity reserves and deposit fund liabilities**  | $**31033**  |  |  | $**27076**  |  |

---

Of the total net annuity reserves and deposit fund liabilities of $1,294,431 and $1,402,404 at December 31, 2025 and 2024, respectively, $1,018,156 and $1,113,589 is included in the general account and $276,275 and $288,815 is included in the separate account, respectively.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

The Company's life reserves that are subject to discretionary withdrawal, surrender values, or policy loans and not subject to discretionary withdrawal or no cash value provisions at December 31 are summarized as follows:

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  |  |  | **2025**  | **2025**  |  |  | **2024**  | **2024**  |  |
|  |  |  | **Account**  |  |  |  | **Account**  |  |  |  |
| **A. General Account**  | **A. General Account**  | **A. General Account**  | **Value**  | **Cash Value**  | **Cash Value**  | &nbsp;&nbsp;&nbsp; **Reserve**  | **Value**  | **Cash Value**  | **Cash Value**  | &nbsp;&nbsp; **Reserve**  |
| (1)  | Subject to discretionary withdrawal, surrender or policy loans:  | Subject to discretionary withdrawal, surrender or policy loans:  |  |  |  |  |  |  |  |  |
|  | a.  | Term policies with cash value  | $—  | —  | $17408  | $20223  | $—  | —  | $17993  | $20913  |
|  | b.  | Universal life  | 535926  | 535926  | 543851  | 577539  | 566220  | 566220  | 574307  | 608955  |
|  | c.  | Universal life with secondary guarantees  | 364004  | 364004  | 322506  | 589250  | 360597  | 360597  | 311024  | 569001  |
|  | d.  | Indexed universal life  | —  | —  | —  | —  | —  | —  | —  | —  |
|  | e.  | Indexed universal life with secondary  | 82395  | 82395  | 64464  | 67866  | 77723  | 77723  | 57129  | 62067  |
|  | f.  | Indexed life  | —  | —  | —  | —  | —  | —  | —  | —  |
|  | g.  | Other permanent cash value life insurance  | —  | —  | 7401  | 8963  | —  | —  | 7325  | 8967  |
|  | h.  | Variable life  | —  | —  | —  | —  | —  | —  | —  | —  |
|  | i.  | Variable universal life  | 2656  | 2656  | 2634  | 2039  | 2125  | 2125  | 2095  | 2117  |
|  | j.  | Miscellaneous reserves  | —  | —  | 60716  | 115761  | —  | —  | 64756  | 110611  |
| (2)  | Not subject to discretionary withdrawal or no  | Not subject to discretionary withdrawal or no  |  |  |  |  |  |  |  |  |
|  | a.  | Term policies without cash value  | XXX  | XXX  | XXX  | 342638  | XXX  | XXX  | XXX  | 363208  |
|  | b.  | Accidental death benefits  | XXX  | XXX  | XXX  | 130  | XXX  | XXX  | XXX  | 138  |
|  | c.  | Disability—active lives  | XXX  | XXX  | XXX  | 6499  | XXX  | XXX  | XXX  | 6771  |
|  | d.  | Disability—disabled lives  | XXX  | XXX  | XXX  | 20891  | XXX  | XXX  | XXX  | 21827  |
|  | e.  | Miscellaneous reserves  | XXX  | XXX  | XXX  | 904862  | XXX  | XXX  | XXX  | 972330  |
| (3)  | Total (gross: direct + assumed)  | Total (gross: direct + assumed)  | 984981  | 984981  | 1018980  | 2656661  | 1006665  | 1006665  | 1034629  | 2746905  |
| (4)  | Reinsurance ceded  | Reinsurance ceded  | 545017  | 545017  | 559224  | 1758931  | 562183  | 562183  | 573017  | 1851159  |
| **(5)**  | **Total (net) (3) - (4)**  | **Total (net) (3) - (4)**  | $**439964**  | **439964**  | $**459756**  | $**897730**  | $**444482**  | **444482**  | $**461612**  | $**895746**  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  |  |  | **2025**  |  | **2024**  |  |
|  |  | **Account**  |  |  |  |  |
| **B. Separate Account Guaranteed**  | **B. Separate Account Guaranteed**  | **Value**  | **Cash Value**  | &nbsp;&nbsp;&nbsp; **Reserve**  | **Cash Value**  | &nbsp;&nbsp; **Reserve**  |
| (1)  | Subject to discretionary withdrawal, surrender or policy loans:  | Subject to discretionary withdrawal, surrender or policy loans:  |  |  |  |  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Term policies with cash value $— $— $— $— $— $—

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Universal life — — — — — —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Universal life with secondary guarantees — — — — — —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Indexed universal life — — — — — —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. Indexed universal life with secondary — — — — — —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f. Indexed life — — — — — —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g. Other permanent cash value life insurance — — — — — —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h. Variable life — — — — — —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i. Variable universal life — — — — — —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;j. Miscellaneous reserves — — — — — —

&nbsp;&nbsp;&nbsp;&nbsp;(2) Not subject to discretionary withdrawal or no

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Term policies without cash value XXX XXX — XXX XXX —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Accidental death benefits XXX XXX — XXX XXX —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Disability—active lives XXX XXX — XXX XXX —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Disability—disabled lives XXX XXX — XXX XXX —

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. Miscellaneous reserves XXX XXX — XXX XXX —

&nbsp;&nbsp;&nbsp;&nbsp;(3) Total (gross: direct + assumed) — — — — — —

&nbsp;&nbsp;&nbsp;&nbsp;(4) Reinsurance ceded — — — — — —

&nbsp;&nbsp;&nbsp;&nbsp;(5) Total
 (net) (3) - (4) $— $— $— $— $— $—

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  |  |  | **2025**  | **2025**  |  |  | **2024**  | **2024**  |  |
|  |  |  | **Account**  |  |  |  | **Account**  |  |  |  |
| **C. Separate Account Nonguaranteed**  | **C. Separate Account Nonguaranteed**  | **C. Separate Account Nonguaranteed**  | **Value**  | **Cash Value**  | **Cash Value**  | &nbsp;&nbsp;&nbsp; **Reserve**  | **Value**  | **Cash Value**  | **Cash Value**  | &nbsp;&nbsp; **Reserve**  |
| (1)  | Subject to discretionary withdrawal, surrender or policy loans:  | Subject to discretionary withdrawal, surrender or policy loans:  |  |  |  |  |  |  |  |  |
|  | a.  | Term policies with cash value  | $—  | —  | $—  | $—  | $—  | —  | $—  | $—  |
|  | b.  | Universal life  | —  | —  | —  | —  | —  | —  | —  | —  |
|  | c.  | Universal life with secondary guarantees  | —  | —  | —  | —  | —  | —  | —  | —  |
|  | d.  | Indexed universal life  | —  | —  | —  | —  | —  | —  | —  | —  |
|  | e.  | Indexed universal life with secondary  | —  | —  | —  | —  | —  | —  | —  | —  |
|  | f.  | Indexed life  | —  | —  | —  | —  | —  | —  | —  | —  |
|  | g.  | Other permanent cash value life insurance  | —  | —  | —  | —  | —  | —  | —  | —  |
|  | h.  | Variable life  | —  | —  | —  | —  | —  | —  | —  | —  |
|  | i.  | Variable universal life  | 30319  | 30319  | 28492  | 28383  | 25762  | 25762  | 24873  | 25073  |
|  | j.  | Miscellaneous reserves  | —  | —  | —  | —  | —  | —  | —  | —  |
| (2)  | Not subject to discretionary withdrawal or no  | Not subject to discretionary withdrawal or no  |  |  |  |  |  |  |  |  |
|  | a.  | Term policies without cash value  | XXX  | XXX  | XXX  | —  | XXX  | XXX  | XXX  | —  |
|  | b.  | Accidental death benefits  | XXX  | XXX  | XXX  | —  | XXX  | XXX  | XXX  | —  |
|  | c.  | Disability—active lives  | XXX  | XXX  | XXX  | —  | XXX  | XXX  | XXX  | —  |
|  | d.  | Disability—disabled lives  | XXX  | XXX  | XXX  | —  | XXX  | XXX  | XXX  | —  |
|  | e.  | Miscellaneous reserves  | XXX  | XXX  | XXX  | 346  | XXX  | XXX  | XXX  | 304  |
| (3)  | Total (gross: direct + assumed)  | Total (gross: direct + assumed)  | 30319  | 30319  | 28492  | 28729  | 25762  | 25762  | 24873  | 25377  |
| (4)  | Reinsurance ceded  | Reinsurance ceded  | —  | —  | —  | —  | —  | —  | —  | —  |
| **(5)**  | **Total (net) (3) - (4)**  | **Total (net) (3) - (4)**  | $**30319**  | **30319**  | $**28492**  | $**28729**  | $**25762**  | **25762**  | $**24873**  | $**25377**  |

---

**11. PREMIUM AND ANNUITY CONSIDERATIONS**

Deferred and uncollected life insurance premiums, net of reinsurance, at December 31 were as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **2025**  |  | **2024**  |  |
|  |  | **Net of**  |  | **Net of**  |
|  | **Gross**  | **Loading**  | **Gross**  | **Loading**  |
| Ordinary renewal  | $2694  | $2693  | $4437  | $4437  |

---

For 2025, 2024, and 2023, the Company recognized premiums related to life participating policies of $5, $10, and $16, respectively. These amounts represented less than one-half of one percent of total life premiums and annuity considerations earned. The Company uses accrual accounting to record policyholder dividends on participating policies. The Company paid dividends of $28, $31, and $10 in 2025, 2024, and 2023, respectively, to participating policyholders and did not allocate additional income. All of the Company's accident and health contracts were nonparticipating.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

**12. SEPARATE ACCOUNTS**

The Company's Separate Accounts were attributed to the following products as December 31:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **2025**  |  | **2024**  |  |
|  | **Legally**  | **Not Legally**  | **Legally**  | **Not Legally**  |
|  | **<u>Insulated Assets</u>**  | **<u>Insulated Assets</u>**  | **<u>Insulated Assets</u>**  | **<u>Insulated Assets</u>**  |
| Variable annuity contracts  | $230324  | $—  | $230257  | $—  |
| Variable life policies  | 29023  | —  | 25757  | —  |
| Modified guaranty annuity  | —  | 55331  | —  | 109197  |
| &nbsp;&nbsp;&nbsp; **Total**  | $**259347**  | $**55331**  | $**256014**  | $**109197**  |

---

Separate Accounts held by the Company are for variable annuity contracts, variable life policies, and MGA contracts. The assets and liabilities of variable annuity contracts and variable life policies are recorded as assets and liabilities of the Separate Accounts and are legally insulated from the General Account, excluding any purchase payments or transfers directed by the contractholder to earn a fixed rate of return which are included in the Company's General Account assets. The legal insulation of the Separate Account assets prevents such assets from being generally available to satisfy claims resulting from the General Account. Separate Accounts which contain variable annuity and variable life business are unit investment trusts and registered with the Securities and Exchange Commission (SEC). As of December 31, 2025 and 2024, all assets of the Separate Accounts that support the variable annuity and variable life business were legally insulated.

Variable annuity and variable life business allows the contractholder to accumulate funds within a variety of portfolios, at rates which depend upon the return achieved from the types of investments chosen. The net investment experience of the Separate Accounts is credited directly to the contractholder and can be favorable or unfavorable. The assets of each portfolio are held separately from the other portfolios and each has distinct investment objectives and policies. Absent any contract provision wherein the Company provides a guarantee, the contractholders of the variable annuity and variable life products bear the investment risk that the Separate Account's funds may not meet their stated investment objectives. Variable annuity and variable life business is included in the Nonguaranteed Separate Accounts column of the following tables.

The assets and liabilities of MGA contracts are also recorded as assets and liabilities of the Separate Accounts, however, they are not legally insulated from the General Account. MGA products are non-unitized products, most of which are not registered with the SEC. The Separate Account for MGA products provides the opportunity for the contractholder to invest in one or any combination of up to ten interest rate guarantee periods. Amounts withdrawn from the contract in excess of the free withdrawal amount are subject to market value adjustments. MGA business is included in the Nonindexed Guarantee Less than/ equal to 4% or the Nonindexed Guarantees More than 4% column of the following tables.

Some of the Separate Account liabilities are guaranteed by the General Account. To compensate the General Account for the risk taken on variable annuity products, the Separate Accounts paid risk charges of $638, $444, and $430 in 2025, 2024, and 2023, respectively. The amount paid by the General Account for Separate Account guarantees for variable annuity products was $50, $86 and $826 in 2025, 2024, and 2023, respectively.

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

In connection with the disposal of the Company's variable annuity business to Prudential Insurance Company of America (Prudential) in 2006, there is a modified coinsurance reinsurance agreement under which the Separate Account assets and liabilities remain in the Company's statutory-basis balance sheets, but the related results of operations are fully reinsured to Prudential and presented net of reinsurance in the statutory-basis statements of operations. In contrast, assets supporting General Account liabilities, including the future rights and obligations related to benefit guarantees and fixed rate of return fund investments, have been transferred to Prudential under the coinsurance reinsurance provisions. The reinsurance agreements do not contain limits or indemnifications with regard to the insurance risk transfer, and transferred all of the future risks and responsibilities for performance in the underlying variable annuity contracts to Prudential, including those related to benefit guarantees and fixed rate of return fund investments, in accordance with SSAP No. 61. The Separate Account balances related to the modified coinsurance reinsurance were $207,747 and $206,898 as of December 31, 2025 and 2024, respectively. The General Account liability balances reinsured to Prudential under the coinsurance reinsurance were $109,053 and $124,158 as of December 31, 2025 and 2024, respectively, and consisted of the liabilities for fixed rate of return fund investments and benefit guarantees.

Information regarding the Company's Separate Accounts as of December 31 was as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **2025**  | **2025**  | **2025**  | **2025**  |
|  | **Nonindexed** <br>**Guarantee Less** <br>**Than/Equal to 4%**  | &nbsp;&nbsp; **Nonindexed** <br>&nbsp;&nbsp; **Guarantee More** <br>&nbsp;&nbsp; **Than 4%**  | <br>**Non-Guaranteed** <br>**Separate Accounts**  | <br>**Total**  |
| &nbsp;&nbsp; Premiums, considerations or deposits  | $—  | $&nbsp;&nbsp; —  | $2315  | $2315  |
| &nbsp;&nbsp; Reserves as of December 31  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; For accounts with assets at:  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Fair value  | 46603  | &nbsp;&nbsp; —  | 230670  | 277273  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total reserves**  | $**46603**  | $&nbsp;&nbsp; **—**  | $**230670**  | $**277273**  |
| &nbsp;&nbsp; By withdrawal characteristics:  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Subject to discretionary withdrawal:  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; With market value adjustment  | 45513  | &nbsp;&nbsp; —  | $—  | $45513  |
| &nbsp;&nbsp;&nbsp;&nbsp; At fair value  | —  | &nbsp;&nbsp; —  | 224617  | 224617  |
| &nbsp;&nbsp;&nbsp;&nbsp; At book value without market value  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; adjustment and with current surrender  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; charge of less than 5%  | 1090  | &nbsp;&nbsp; —  | —  | 1090  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Subtotal  | $46603  | $&nbsp;&nbsp; —  | $224617  | $271220  |
| &nbsp;&nbsp; Not subject to discretionary withdrawal  | —  | &nbsp;&nbsp; —  | 6053  | 6053  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total**  | $**46603**  | $&nbsp;&nbsp; **—**  | $**230670**  | $**277273**  |
| Reserves for asset default risk in lieu of AVR  |  |  | &nbsp;&nbsp;&nbsp;&nbsp; N/A  | &nbsp;&nbsp;&nbsp;&nbsp; N/A  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **2024**  | **2024**  | **2024**  | **2024**  |
|  | **Nonindexed** <br>**Guarantee Less** <br>**Than/Equal to 4%**  | &nbsp;&nbsp; **Nonindexed** <br>&nbsp;&nbsp; **Guarantee More** <br>&nbsp;&nbsp; **Than 4%**  | <br>**Non-Guaranteed** <br>**Separate Accounts**  | <br>**Total**  |
| &nbsp;&nbsp; Premiums, considerations or deposits  | $—  | $&nbsp;&nbsp; —  | $2116  | $2116  |
| &nbsp;&nbsp; Reserves as of December 31  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; For accounts with assets at:  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Fair value  | 59027  | &nbsp;&nbsp; —  | 230673  | 289700  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total reserves**  | $**59027**  | $&nbsp;&nbsp; **—**  | $**230673**  | $**289700**  |
| &nbsp;&nbsp; By withdrawal characteristics:  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Subject to discretionary withdrawal:  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; With market value adjustment  | 57774  | &nbsp;&nbsp; —  | $—  | $57774  |
| &nbsp;&nbsp;&nbsp;&nbsp; At fair value  | —  | &nbsp;&nbsp; —  | 224683  | 224683  |
| &nbsp;&nbsp;&nbsp;&nbsp; At book value without market value  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; adjustment and with current surrender  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; charge of less than 5%  | 1253  | &nbsp;&nbsp; —  | —  | 1253  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Subtotal  | $59027  | $&nbsp;&nbsp; —  | $224683  | $283710  |
| &nbsp;&nbsp; Not subject to discretionary withdrawal  | —  | &nbsp;&nbsp; —  | 5991  | 5991  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total**  | $**59027**  | $&nbsp;&nbsp; **—**  | $**230674**  | $**289701**  |
| Reserves for asset default risk in lieu of AVR  |  |  | &nbsp;&nbsp;&nbsp;&nbsp; N/A  | &nbsp;&nbsp;&nbsp;&nbsp; N/A  |

---

Reconciliation of net transfers to or (from) the Separate Accounts for the years ended December 31 was as follows:

---

| | | | |
|:---|:---|:---|:---|
|  | **2025**  | **2024**  | **2023**  |
| **Transfers as reported in the Summary of Operations of**  |  |  |  |
| &nbsp;&nbsp; **the Separate Accounts Statement**  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp; Transfers to Separate Accounts  | $2315  | $2116  | $2241  |
| &nbsp;&nbsp;&nbsp;&nbsp; Transfers from Separate Accounts  | 50165  | 60776  | 69129  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net transfers to (from) Separate Accounts  | (47850)  | (58660)  | (66888)  |
| Reconciling adjustments  | 2112  | 13  | 1350  |
| **Transfers as reported in the Statements of Operations**  | $**(45738)**  | $**(58647)**  | $**(65538)**  |

---

------

**WILTON REASSURANCE LIFE COMPANY OF NEW YORK**

**NOTES TO STATUTORY-BASIS FINANCIAL STATEMENTS**

**AS OF DECEMBER 31, 2025 AND 2024**

**AND FOR THE YEARS ENDED DECEMBER 31, 2025, 2024 AND 2023**

**(Amounts in thousands of US Dollars, except share amounts)**

**13. Federal Home Loan Bank Funding Agreement**

The Company became a member of the Federal Home Loan Bank of New York (FHLB) in 2024 and intends to utilize this membership to enhance liquidity for operations. The Company is required to hold a certain amount of FLHB common stock as a requirement of membership. Due to this requirement, the sale of this stock is restricted.

At December 31, 2025 and 2024, the carrying value of the FHLB common stock, which is reported in common stock on the Company's statutory-basis balance sheet, was $1,294 and $985, respectively. The FHLB membership stock (class B) is subject to redemption on five years written notice to the FHLB.

As of December 31, 2025, the Company had assets with a statutory carrying value of $2,580 and a fair value of $2,172 set aside in a collateral account to support FHLB financing. As of December 31, 2024, the Company did not pledge any assets as collateral to support FHLB financing. The Company has determined the estimated maximum borrowing capacity as $941,418 and $137,538 as of December 31, 2025 and 2024, respectively. Note that this is an estimate based on the FHLB guidelines and actual capacity would be subject to review by the FHLB. Funding capacity is further limited by the quality and quantity of collateral available to pledge. The Company had no borrowings related to FHLB funding agreements at December 31, 2025 and 2024.

**14. SUBSEQUENT EVENTS**

The Company has evaluated the impact of subsequent events through April 9, 2026, the date the statutory-basis financial statements were available to be issued. The following event occurred subsequent to December 31, 2025:

**Quinquennial Exam Notification**

In February 2026, the Company was notified that it is scheduled to be examined by its state of domicile as of December 31, 2025, in connection with the Company's quinquennial review requirements. The examination is scheduled to commence in the first half of 2026.

No additional subsequent event has occurred which would require an adjustment or disclosure.

**\* \* \* \* \* \***

------

*Wilton Reassurance Life Co of New York Separate Account A* *Financial Statements as of December 31, 2025 and for the Years Ended December 31, 2025 and 2024 and Report of Independent Registered Public Accounting Firm*

------

**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 Separate Account A

**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 Separate Account A (the "Account") listed in Note 1 (collectively, the "sub-accounts") as of December 31, 2025, the related statement of operations for the year then ended, statements of changes in net assets for each of the two years in the period then ended, and financial highlights for each of the five years in the period then ended, except for the sub-accounts included in the table below; the related statements of operations, changes in net assets, and the financial highlights for the sub-accounts and periods indicated in the table below; and the related notes (collectively referred to as the "financial statements and financial highlights"). In our opinion, the financial statements and financial highlights present fairly, in all material respects, the financial position of each of the sub-accounts as of December 31, 2025, and the results of their operations for the year then ended (or for the periods listed in the table below), the changes in their net assets for each of the two years in the period then ended (or for the periods listed in the table below), and the financial highlights for each of the five years in the period then ended (or for the periods listed in the table below), in conformity with accounting principles generally accepted in the United States of America.

---

| | | | |
|:---|:---|:---|:---|
| **Sub-Account** | **Statement of Operations** | **Statements of Changes in** | **Financial Highlights** |
|  |  | **Net Assets** |  |
| AST Balanced Asset | For the year ended | For the year ended December 31, 2025 and period from | For the year ended December 31, 2025 and period from |
| Allocation Portfolio | December 31, 2025 | December 6, 2024 (commencement of operations) to | December 6, 2024 (commencement of operations) to |
|  |  | December 31, 2024 |  |
| Invesco V.I. Equally- | For the year ended | For the years ended | For the years ended |
| Weighted S&P 500 Fund - | December 31, 2025 | December 31, 2025 and | December 31, 2025, 2024 |
| Series I |  | 2024 | and 2023 and period from |
|  |  |  | April 29, 2022 |
| Invesco V.I. Equally- |  |  | (commencement of |
| Weighted S&P 500 Fund - |  |  | operations) to December |
| Series II |  |  | 31, 2022 |

---

**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, 2025, 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 7, 2026

We have served as the auditor of Wilton Reassurance Life Co of New York Separate Account A since 1995.

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Alliance Bernstein VPS Discovery Value Portfolio -** <br>**Class B**  | **Alliance Bernstein VPS International Value Portfolio -** <br>**Class B**  | **Alliance Bernstein VPS Large Cap Growth Portfolio -** <br>**Class B**  | **Alliance Bernstein VPS Relative Value** <br>**Portfolio - Class B**  | **Allspring VT Index Asset Allocation** <br>**Fund - Class 2**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $386357  | $161172  | $1460957  | $1640556  | $145846  |
| &nbsp;&nbsp;&nbsp; Total assets  | $386357  | $161172  | $1460957  | $1640556  | $145846  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $386357  | $161172  | $1455957  | $1629728  | $145846  |
| Contracts in payout (annuitization) period  | —  | —  | 5000  | 10828  | —  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $386357  | $161172  | $1460957  | $1640556  | $145846  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 23717  | 7741  | 17930  | 53178  | 7292  |
| Cost of investments  | $405083  | $130371  | $1101714  | $1412869  | $119299  |
| **UNIT VALUE <sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE <sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $51.73  | $15.16  | $41.26  | $38.99  | $37.89  |
| Highest  | $59.37  | $17.19  | $93.39  | $52.58  | $37.89  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Alliance Bernstein VPS Discovery Value Portfolio -** <br>**Class B**  | **Alliance Bernstein VPS International Value Portfolio -** <br>**Class B**  | **Alliance Bernstein VPS Large Cap Growth Portfolio -** <br>**Class B**  | **Alliance Bernstein VPS Relative Value** <br>**Portfolio - Class B**  | **Allspring VT Index Asset Allocation** <br>**Fund - Class 2**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $2287  | $3334  | $—  | $14423  | $1953  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (6417)  | (2301)  | (21997)  | (23483)  | (1853)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (726)  | (271)  | (2411)  | (2256)  | (161)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (4856)  | 762  | (24408)  | (11316)  | (61)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 18042  | 5657  | 162315  | 182672  | 72701  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 18458  | 5069  | 131657  | 162519  | 60373  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | (416)  | 588  | 30658  | 20153  | 12328  |
| Realized gain distributions  | 43144  | —  | 134726  | 134683  | 11620  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 42728  | 588  | 165384  | 154836  | 23948  |
| Change in unrealized gains (losses)  | (35151)  | 44227  | (7869)  | (10757)  | (12526)  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 7577  | 44815  | 157515  | 144079  | 11422  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $2721  | $45577  | $133107  | $132763  | $11361  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**1**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Allspring VT** <br>**Opportunity Fund** <br>**- Class 2**  | **AST Balanced** <br>**Asset Allocation** <br>**Portfolio**  | **AST Government** <br>**Money Market** <br>**Portfolio**  | **AST International** <br>**Equity** <br>**Portfolio**  | **AST J.P. Morgan** <br>**Conservative Multi-** <br>**Asset Portfolio**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $40409  | $15686  | $9  | $3104  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  |
| &nbsp;&nbsp; Total assets  | $40409  | $15686  | $9  | $3104  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $40409  | $15686  | $9  | $3104  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  |
| Contracts in payout (annuitization) period  | —  | —  | —  | —  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  |
| &nbsp;&nbsp; Total net assets  | $40409  | $15686  | $9  | $3104  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 1572  | 490  | 9  | 87  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  |
| Cost of investments  | $35563  | $14317  | $9  | $661  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  |
| **UNIT VALUE <sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE <sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $26.58  | $19.45  | $7.35  | $16.73  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  |
| Highest  | $26.58  | $30.15  | $10.41  | $35.2  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Allspring VT** <br>**Opportunity Fund** <br>**- Class 2**  | **AST Balanced** <br>**Asset Allocation** <br>**Portfolio**  | **AST Government** <br>**Money Market** <br>**Portfolio**  | **AST International** <br>**Equity** <br>**Portfolio**  | **AST J.P. Morgan** <br>**Conservative Multi-** <br>**Asset Portfolio**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $20  | $—  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | $—  | $—  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (447)  | (320)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | (35)  | (233)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (39)  | (30)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | (4)  | (22)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (466)  | (350)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | (39)  | (255)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 2177  | 37568  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 42  | 19502  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 1899  | 37768  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 9  | 9764  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 278  | (200)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 33  | 9738  |
| Realized gain distributions  | 4115  | —  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | —  | —  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 4393  | (200)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 33  | 9738  |
| Change in unrealized gains (losses)  | (1827)  | 2448  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 743  | (7992)  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 2566  | 2248  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 776  | 1746  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; **NET ASSETS FROM OPERATIONS** | $2100  | $1898  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | $737  | $1491  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**2**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**AST Large-Cap** <br>**Growth Portfolio**  | <br>**AST Large-Cap** <br>**Value Portfolio**  | **AST Multi-Asset** <br>**Diversified Plus** <br>**Portfolio**  | **AST Multi-Asset** <br>**Diversified** <br>**Portfolio**  | **AST PGIM** <br>**Aggressive Multi-** <br>**Asset Portfolio**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $24825  | $14491  | $17736  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | $14432  |
| &nbsp;&nbsp;&nbsp; Total assets  | $24825  | $14491  | $17736  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | $14432  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $24825  | $14491  | $17736  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | $14432  |
| Contracts in payout (annuitization) period  | —  | —  | —  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | —  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $24825  | $14491  | $17736  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | $14432  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 225  | 237  | 805  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 503  |
| Cost of investments  | $14680  | $12126  | $7032  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | $12037  |
| **UNIT VALUE <sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE <sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $59.00  | $22.62  | $13.00  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | $17.37  |
| Highest  | $99.90  | $50.95  | $21.23  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | $31.62  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**AST Large-Cap** <br>**Growth Portfolio**  | <br>**AST Large-Cap** <br>**Value Portfolio**  | **AST Multi-Asset** <br>**Diversified Plus** <br>**Portfolio**  | **AST Multi-Asset** <br>**Diversified** <br>**Portfolio**  | **AST PGIM** <br>**Aggressive Multi-** <br>**Asset Portfolio**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $—  | $—  | $—  | $—  | $—  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (281)  | (165)  | (336)  | (351)  | (292)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (34)  | (20)  | (26)  | (33)  | (27)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (315)  | (185)  | (362)  | (384)  | (319)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales  | 346  | 203  | 1512  | 29934  | 34124  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 228  | 184  | 637  | 9597  | 28936  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 118  | 19  | 875  | 20337  | 5188  |
| Realized gain distributions  | —  | —  | —  | —  | —  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 118  | 19  | 875  | 20337  | 5188  |
| Change in unrealized gains (losses)  | 3518  | 1999  | 1339  | (16731)  | (2966)  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 3636  | 2018  | 2214  | 3606  | 2222  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $3321  | $1833  | $1852  | $3222  | $1903  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**3**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **AST Preservation Asset Allocation Portfolio**  | **AST Small-Cap Equity Portfolio**  | **BNY Mellon Stock Index Fund, Inc.**  | **BNY Mellon Sustainable U.S. Equity Portfolio, Inc.**  | **BNY Mellon VIF, Appreciation Portfolio - Initial Shares**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $66974  | $5638  | $2281492  | $157077  | $76749  |
| &nbsp;&nbsp;&nbsp; Total assets  | $66974  | $5638  | $2281492  | $157077  | $76749  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $66974  | $5638  | $2274240  | $157077  | $76749  |
| Contracts in payout (annuitization) period  | —  | —  | 7252  | —  | —  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $66974  | $5638  | $2281492  | $157077  | $76749  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 2827  | 65  | 26179  | 2685  | 2279  |
| Cost of investments  | $32058  | $4234  | $1172494  | $95625  | $78791  |
| **UNIT VALUE <sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE <sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $15.28  | $30.75  | $53.55  | $36.36  | $46.91  |
| Highest  | $20.66  | $55.55  | $53.55  | $36.36  | $46.91  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **AST Preservation Asset Allocation Portfolio**  | **AST Small-Cap Equity Portfolio**  | **BNY Mellon Stock Index Fund, Inc.**  | **BNY Mellon Sustainable U.S. Equity Portfolio, Inc.**  | **BNY Mellon VIF, Appreciation Portfolio - Initial Shares**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $—  | $—  | $21893  | $361  | $266  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (846)  | (65)  | (24456)  | (1650)  | (836)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (95)  | (8)  | (2127)  | (143)  | (73)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (941)  | (73)  | (4690)  | (1432)  | (643)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 1002  | 80  | 194666  | 3222  | 1070  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 508  | 64  | 108203  | 2138  | 1126  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 494  | 16  | 86463  | 1084  | (56)  |
| Realized gain distributions  | —  | —  | 119168  | 11536  | 10770  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 494  | 16  | 205631  | 12620  | 10714  |
| Change in unrealized gains (losses)  | 6365  | 373  | 117507  | 8681  | (3925)  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 6859  | 389  | 323138  | 21301  | 6789  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $5918  | $316  | $318448  | $19869  | $6146  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**4**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**BNY Mellon VIF,** <br>**Government Money** <br>**Market Portfolio**  | **Fidelity® VIP** <br>**Contrafund<sup>SM</sup>**<br>**Portfolio - Initial** <br>**Class**  | **Fidelity® VIP** <br>**Contrafund<sup>SM</sup>** <br>**Portfolio - Service** <br>**Class 2**  | **Fidelity® VIP** <br>**Equity-Income** <br>**Portfolio<sup>SM</sup>** **- Initial** <br>**Class**  | **Fidelity® VIP** <br>**Freedom 2010** <br>**Portfolio<sup>SM</sup>** **-** <br>**Service Class 2**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $167972  | $1814818  | $1328009  | $975227  | $10705  |
| &nbsp;&nbsp;&nbsp; Total assets  | $167972  | $1814818  | $1328009  | $975227  | $10705  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $167972  | $1814818  | $1241241  | $971081  | $10039  |
| Contracts in payout (annuitization) period  | —  | —  | 86768  | 4146  | 666  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $167972  | $1814818  | $1328009  | $975227  | $10705  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 167972  | 30303  | 23356  | 33137  | 890  |
| Cost of investments  | $167972  | $1260950  | $970386  | $766572  | $10681  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| Lowest  | $10.53  | $82.70  | $52.09  | $47.84  | $17.90  |
| Highest  | $10.53  | $87.61  | $76.30  | $47.84  | $20.58  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**BNY Mellon VIF,** <br>**Government Money** <br>**Market Portfolio**  | **Fidelity® VIP** <br>**Contrafund<sup>SM</sup>** <br>**Portfolio - Initial** <br>**Class**  | **Fidelity® VIP** <br>**Contrafund<sup>SM</sup>** <br>**Portfolio - Service** <br>**Class 2**  | **Fidelity® VIP** <br>**Equity-Income** <br>**Portfolio<sup>SM</sup>** **- Initial** <br>**Class**  | **Fidelity® VIP** <br>**Freedom 2010** <br>**Portfolio<sup>SM</sup>** **-** <br>**Service Class 2**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $6567  | $2366  | $—  | $16511  | $339  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (1959)  | (19384)  | (18426)  | (10692)  | (212)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (170)  | (1686)  | (2461)  | (930)  | (27)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | 4438  | (18704)  | (20887)  | 4889  | 100  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 21513  | 217397  | 293917  | 111488  | 48496  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 21513  | 136102  | 194335  | 88504  | 53335  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | —  | 81295  | 99582  | 22984  | (4839)  |
| Realized gain distributions  | —  | 271188  | 211537  | 51277  | 151  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses) | —  | 352483  | 311119  | 74261  | (4688)  |
| Change in unrealized gains (losses)  | —  | (26890)  | (52489)  | 72478  | 6130  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | —  | 325593  | 258630  | 146739  | 1442  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $4438  | $306889  | $237743  | $151628  | $1542  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**5**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Fidelity® VIP** <br>**Freedom 2020** <br>**Portfolio<sup>SM</sup>** **-** <br>**Service Class 2**  | **Fidelity® VIP** <br>**Freedom 2030** <br>**Portfolio<sup>SM</sup>** **-** <br>**Service Class 2**  | **Fidelity® VIP** <br>**Freedom Income** <br>**Portfolio<sup>SM</sup>** **-** <br>**Service Class 2**  | **Fidelity® VIP** <br>**Government Money** <br>**Market Portfolio -** <br>**Initial Class**  | **Fidelity® VIP** <br>**Government Money** <br>**Market Portfolio -** <br>**Service Class 2**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $504260  | $22174  | $573740  | $5023637  | $1718280  |
| &nbsp;&nbsp;&nbsp; Total assets  | $504260  | $22174  | $573740  | $5023637  | $1718280  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $504260  | $22174  | $573740  | $4622615  | $1691423  |
| Contracts in payout (annuitization) period  | —  | —  | —  | 401022  | 26857  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $504260  | $22174  | $573740  | $5023637  | $1718280  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 38405  | 1265  | 49333  | 5023637  | 1718280  |
| Cost of investments  | $476861  | $15352  | $589100  | $5023637  | $1718280  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| Lowest  | $20.73  | $24.15  | $14.40  | $10.59  | $9.23  |
| Highest  | $23.83  | $27.76  | $16.56  | $11.42  | $10.52  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Fidelity® VIP** <br>**Freedom 2020** <br>**Portfolio<sup>SM</sup>** **-** <br>**Service Class 2**  | **Fidelity® VIP** <br>**Freedom 2030** <br>**Portfolio<sup>SM</sup>** **-** <br>**Service Class 2**  | **Fidelity® VIP** <br>**Freedom Income** <br>**Portfolio<sup>SM</sup>** **-** <br>**Service Class 2**  | **Fidelity® VIP** <br>**Government Money** <br>**Market Portfolio -** <br>**Initial Class**  | **Fidelity® VIP** <br>**Government Money** <br>**Market Portfolio -** <br>**Service Class 2**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $17184  | $459  | $17540  | $205126  | $67270  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (12219)  | (294)  | (6324)  | (63983)  | (26146)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (1677)  | (40)  | (1087)  | (5063)  | (2940)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | 3288  | 125  | 10129  | 136080  | 38184  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 2461351  | 334  | 64848  | 1606244  | 210815  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 2659664  | 238  | 65936  | 1606244  | 210815  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | (198313)  | 96  | (1088)  | —  | —  |
| Realized gain distributions  | 112095  | 904  | 195  | —  | —  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | (86218)  | 1000  | (893)  | —  | —  |
| Change in unrealized gains (losses)  | 160360  | 1485  | 34353  | —  | —  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 74142  | 2485  | 33460  | —  | —  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $77430  | $2610  | $43589  | $136080  | $38184  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**6**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Fidelity® VIP** <br>**Growth & Income** <br>**Portfolio - Service** <br>**Class 2**  | **Fidelity® VIP** <br>**Growth** <br>**Opportunities** <br>**Portfolio - Initial** <br>**Class**  | **Fidelity® VIP** <br>**Growth** <br>**Opportunities** <br>**Portfolio - Service** <br>**Class 2**  | <br>**Fidelity® VIP** <br>**Growth Portfolio -** <br>**Initial Class**  | <br>**Fidelity® VIP High** <br>**Income Portfolio -** <br>**Initial Class**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $35820  | $563719  | $464787  | $1419939  | $123153  |
| &nbsp;&nbsp;&nbsp; Total assets  | $35820  | $563719  | $464787  | $1419939  | $123153  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $35820  | $563719  | $464787  | $1415919  | $123153  |
| Contracts in payout (annuitization) period  | —  | —  | —  | 4020  | —  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $35820  | $563719  | $464787  | $1419939  | $123153  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 1120  | 5655  | 4821  | 14531  | 25236  |
| Cost of investments  | $22330  | $246980  | $289207  | $1074857  | $135607  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| Lowest  | $49.38  | $90.02  | $87.99  | $55.57  | $23.87  |
| Highest  | $55.99  | $90.02  | $101.17  | $61.18  | $23.87  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  | **Fidelity® VIP**  | | | |
|  | **Fidelity® VIP**  | **Growth**  | | | |
|  | **Growth & Income**  | **Opportunities**  | | | |
|  | **Portfolio - Service Portfolio - Initial**  | **Portfolio - Service Portfolio - Initial**  | | | |
|  | **Class 2**  | **Class**  | **Fidelity® VIP** <br>**Growth** <br>**Opportunities** <br>**Portfolio - Service** <br>**Class 2**  | <br>**Fidelity® VIP** <br>**Growth Portfolio -** <br>**Initial Class**  | <br>**Fidelity® VIP High** <br>**Income Portfolio -** <br>**Initial Class**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $449  | $—  | $—  | $3905  | $7768  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (438)  | (5742)  | (5747)  | (15187)  | (1385)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (63)  | (499)  | (846)  | (1321)  | (121)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (52)  | (6241)  | (6593)  | (12603)  | 6262  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 1792  | 8760  | 52055  | 81691  | 10102  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 1013  | 4334  | 33610  | 60290  | 11450  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 779  | 4426  | 18445  | 21401  | (1348)  |
| Realized gain distributions  | 3242  | 7836  | 6270  | 173246  | —  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 4021  | 12262  | 24715  | 194647  | (1348)  |
| Change in unrealized gains (losses)  | 2027  | 89283  | 65673  | (14937)  | 5270  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 6048  | 101545  | 90388  | 179710  | 3922  |
| **INCREASE (DECREASE) IN** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $5996  | $95304  | $83795  | $167107  | $10184  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**7**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Fidelity® VIP High** <br>**Income Portfolio -** <br>**Service Class 2**  | <br>**Fidelity® VIP** <br>**Index 500 Portfolio** <br>**- Initial Class**  | <br>**Fidelity® VIP** <br>**Index 500 Portfolio** <br>**- Service Class 2**  | **Fidelity® VIP** <br>**Investment Grade** <br>**Bond Portfolio -** <br>**Initial Class**  | <br>**Fidelity® VIP Mid** <br>**Cap Portfolio -** <br>**Service Class 2**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $2708  | $1199941  | $1221377  | $133763  | $303207  |
| &nbsp;&nbsp;&nbsp; Total assets  | $2708  | $1199941  | $1221377  | $133763  | $303207  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $2708  | $1199941  | $1213482  | $133763  | $303207  |
| Contracts in payout (annuitization) period  | —  | —  | 7895  | —  | —  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $2708  | $1199941  | $1221377  | $133763  | $303207  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 587  | 1818  | 1878  | 11775  | 8621  |
| Cost of investments  | $2955  | $393876  | $541187  | $148406  | $290139  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| Lowest  | $20.24  | $53.45  | $48.26  | $20.69  | $32.51  |
| Highest  | $22.95  | $53.45  | $55.49  | $20.69  | $50.85  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Fidelity® VIP High** <br>**Income Portfolio -** <br>**Service Class 2**  | <br>**Fidelity® VIP** <br>**Index 500 Portfolio** <br>**- Initial Class**  | <br>**Fidelity® VIP** <br>**Index 500 Portfolio** <br>**- Service Class 2**  | **Fidelity® VIP** <br>**Investment Grade** <br>**Bond Portfolio -** <br>**Initial Class**  | <br>**Fidelity® VIP Mid** <br>**Cap Portfolio -** <br>**Service Class 2**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $172  | $12988  | $9985  | $5484  | $709  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (32)  | (12934)  | (13984)  | (2196)  | (3958)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (4)  | (1125)  | (2175)  | (191)  | (568)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | 136  | (1071)  | (6174)  | 3097  | (3817)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 37  | 115805  | 165819  | 159432  | 35745  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 41  | 42350  | 78468  | 178595  | 34234  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | (4)  | 73455  | 87351  | (19163)  | 1511  |
| Realized gain distributions  | —  | 5939  | 5846  | —  | 35003  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net realized gains (losses)  | (4)  | 79394  | 93197  | (19163)  | 36514  |
| Change in unrealized gains (losses)  | 77  | 91262  | 82160  | 27890  | (4565)  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 73  | 170656  | 175357  | 8727  | 31949  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $209  | $169585  | $169183  | $11824  | $28132  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**8**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Fidelity® VIP** <br>**Overseas Portfolio -** <br>**Initial Class**  | <br>**Franklin DynaTech** <br>**VIP Fund - Class 2**  | **Franklin Growth** <br>**and Income VIP** <br>**Fund - Class 2**  | <br>**Franklin Income** <br>**VIP Fund - Class 2**  | **Franklin Large Cap** <br>**Growth VIP Fund -** <br>**Class 2**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $51156  | $35631  | $3619807  | $4285427  | $4227840  |
| &nbsp;&nbsp;&nbsp; Total assets  | $51156  | $35631  | $3619807  | $4285427  | $4227840  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $51156  | $35631  | $3525630  | $4250987  | $4161155  |
| Contracts in payout (annuitization) period  | —  | —  | 94177  | 34440  | 66685  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $51156  | $35631  | $3619807  | $4285427  | $4227840  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 1859  | 5415  | 492491  | 282680  | 235797  |
| Cost of investments  | $38246  | $33383  | $4112217  | $4159184  | $4227058  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| Lowest  | $23.73  | $54.04  | $34.75  | $23.66  | $44.10  |
| Highest  | $24.65  | $61.27  | $57.74  | $29.70  | $51.39  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Fidelity® VIP** <br>**Overseas Portfolio -** <br>**Initial Class**  | <br>**Franklin DynaTech** <br>**VIP Fund - Class 2**  | **Franklin Growth** <br>**and Income VIP** <br>**Fund - Class 2**  | <br>**Franklin Income** <br>**VIP Fund - Class 2**  | **Franklin Large Cap** <br>**Growth VIP Fund -** <br>**Class 2**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $1029  | $—  | $75091  | $216292  | $—  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (923)  | (558)  | (44887)  | (55256)  | (54774)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (80)  | (62)  | (6635)  | (7431)  | (8001)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | 26  | (620)  | 23569  | 153605  | (62775)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 62762  | 800  | 376041  | 703450  | 681451  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 46094  | 812  | 450176  | 715427  | 650159  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 16668  | (12)  | (74135)  | (11977)  | 31292  |
| Realized gain distributions  | 5868  | —  | 323299  | 45464  | 828842  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 22536  | (12)  | 249164  | 33487  | 860134  |
| Change in unrealized gains (losses)  | (7997)  | 5548  | 218361  | 257224  | (554285)  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 14539  | 5536  | 467525  | 290711  | 305849  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $14565  | $4916  | $491094  | $444316  | $243074  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**9**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Franklin Mutual** <br>**Global Discovery** <br>**VIP Fund - Class 2**  | <br>**Franklin Mutual** <br>**Shares VIP Fund -** <br>**Class 2**  | <br>**Franklin Small Cap** <br>**Value VIP Fund -** <br>**Class 2**  | **Franklin U.S.** <br>**Government** <br>**Securities VIP** <br>**Fund - Class 2**  | **Goldman Sachs** <br>**VIT Large Cap** <br>**Value Fund -** <br>**Institutional Class**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $327775  | $2631017  | $1904363  | $715286  | $20906  |
| &nbsp;&nbsp;&nbsp; Total assets  | $327775  | $2631017  | $1904363  | $715286  | $20906  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $298951  | $2551725  | $1872610  | $708466  | $20906  |
| Contracts in payout (annuitization) period  | 28824  | 79292  | 31753  | 6820  | —  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $327775  | $2631017  | $1904363  | $715286  | $20906  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 17197  | 163417  | 137301  | 68122  | 2556  |
| Cost of investments  | $325988  | $2687791  | $1954413  | $805016  | $23802  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| Lowest  | $26.84  | $24.29  | $35.34  | $10.64  | $30.70  |
| Highest  | $38.73  | $39.38  | $69.23  | $12.70  | $34.81  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Franklin Mutual** <br>**Global Discovery** <br>**VIP Fund - Class 2**  | <br>**Franklin Mutual** <br>**Shares VIP Fund -** <br>**Class 2**  | <br>**Franklin Small Cap** <br>**Value VIP Fund -** <br>**Class 2**  | **Franklin U.S.** <br>**Government** <br>**Securities VIP** <br>**Fund - Class 2**  | **Goldman Sachs** <br>**VIT Large Cap** <br>**Value Fund -** <br>**Institutional Class**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $7702  | $52852  | $19663  | $22860  | $223  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (4971)  | (34255)  | (24227)  | (9349)  | (271)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (769)  | (4969)  | (3503)  | (1336)  | (38)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | 1962  | 13628  | (8067)  | 12175  | (86)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales  | 154064  | 497226  | 286223  | 42024  | 372  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 157562  | 502065  | 299405  | 48210  | 401  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | (3498)  | (4839)  | (13182)  | (6186)  | (29)  |
| Realized gain distributions  | 42692  | 260402  | 153356  | —  | 2776  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 39194  | 255563  | 140174  | (6186)  | 2747  |
| Change in unrealized gains (losses)  | 35761  | (22584)  | (22272)  | 28854  | (908)  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 74955  | 232979  | 117902  | 22668  | 1839  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $76917  | $246607  | $109835  | $34843  | $1753  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**10**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Goldman Sachs** <br>**VIT Mid Cap Value** <br>**Fund - Institutional** <br>**Class**  | **Goldman Sachs** <br>**VIT Small Cap** <br>**Equity Insights** <br>**Fund - Institutional** <br>**Class**  | <br>**Goldman Sachs** <br>**VIT U.S. Equity** <br>**Insights Fund -** <br>**Institutional Class**  | <br>**Invesco V.I.** <br>**American** <br>**Franchise Fund -** <br>**Series I**  | <br>**Invesco V.I.** <br>**American** <br>**Franchise Fund -** <br>**Series II**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $69849  | $54694  | $39031  | $6535642  | $2011870  |
| &nbsp;&nbsp;&nbsp; Total assets  | $69849  | $54694  | $39031  | $6535642  | $2011870  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $69849  | $54694  | $39031  | $6369877  | $2011870  |
| Contracts in payout (annuitization) period  | —  | —  | —  | 165765  | —  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $69849  | $54694  | $39031  | $6535642  | $2011870  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 4288  | 3830  | 1791  | 80687  | 27962  |
| Cost of investments  | $69492  | $49864  | $32342  | $4347569  | $1516265  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| Lowest  | $38.48  | $35.91  | $50.64  | $30.38  | $47.84  |
| Highest  | $43.63  | $40.72  | $57.42  | $86.59  | $81.01  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  | **Goldman Sachs** | | | |
|  | **Goldman Sachs** | **VIT Small Cap** | | | |
|  | **VIT Mid Cap Value** | **Equity Insights** | | | |
|  | **Fund - Institutional Fund - Institutional** | **Fund - Institutional Fund - Institutional** | | | |
|  | **Class** | **Class** | <br>**Goldman Sachs**<br>**VIT U.S. Equity**<br>**Insights Fund -**<br>**Institutional Class** | <br>**Invesco V.I.**<br>**American**<br>**Franchise Fund -**<br>**Series I** | <br>**Invesco V.I.**<br>**American**<br>**Franchise Fund -**<br>**Series II** |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $807  | $373  | $257  | $—  | $—  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (1133)  | (826)  | (497)  | (76290)  | (27389)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (126)  | (94)  | (68)  | (6491)  | (2718)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (452)  | (547)  | (308)  | (82781)  | (30107)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 1389  | 1405  | 1004  | 875193  | 73928  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 1323  | 1273  | 784  | 564698  | 49874  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 66  | 132  | 220  | 310495  | 24054  |
| Realized gain distributions  | 7314  | 4243  | 4869  | 608763  | 201642  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 7380  | 4375  | 5089  | 919258  | 225696  |
| Change in unrealized gains (losses)  | (2146)  | 2957  | 45  | (206609)  | (16643)  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 5234  | 7332  | 5134  | 712649  | 209053  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $4782  | $6785  | $4826  | $629868  | $178946  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**11**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I.** <br>**American Value** <br>**Fund - Series I**  | **Invesco V.I.** <br>**American Value** <br>**Fund - Series II**  | **Invesco V.I.** <br>**Comstock Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Comstock Fund -** <br>**Series II**  | **Invesco V.I. Core** <br>**Equity Fund -** <br>**Series I**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $3026965  | $2102943  | $702575  | $4833694  | $3315315  |
| &nbsp;&nbsp;&nbsp; Total assets  | $3026965  | $2102943  | $702575  | $4833694  | $3315315  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $2879178  | $2073914  | $692811  | $4779145  | $3239377  |
| Contracts in payout (annuitization) period  | 147787  | 29029  | 9764  | 54549  | 75938  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $3026965  | $2102943  | $702575  | $4833694  | $3315315  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 166775  | 118409  | 32800  | 227041  | 92015  |
| Cost of investments  | $2647050  | $1765763  | $543054  | $3712187  | $2677615  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| Lowest  | $17.42  | $17.18  | $49.93  | $37.08  | $31.33  |
| Highest  | $79.37  | $81.75  | $62.03  | $60.62  | $74.11  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I.** <br>**American Value** <br>**Fund - Series I**  | **Invesco V.I.** <br>**American Value** <br>**Fund - Series II**  | **Invesco V.I.** <br>**Comstock Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Comstock Fund -** <br>**Series II**  | **Invesco V.I. Core** <br>**Equity Fund -** <br>**Series I**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $13012  | $4208  | $11251  | $67343  | $21751  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (35276)  | (27409)  | (8633)  | (67045)  | (40239)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (3281)  | (3506)  | (662)  | (8430)  | (3392)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (25545)  | (26707)  | 1956  | (8132)  | (21880)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 348180  | 205703  | 66243  | 539968  | 626124  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 313283  | 167660  | 49357  | 408922  | 505103  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 34897  | 38043  | 16886  | 131046  | 121021  |
| Realized gain distributions  | 434185  | 302319  | 70940  | 499057  | 250392  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 469082  | 340362  | 87826  | 630103  | 371413  |
| Change in unrealized gains (losses)  | 53154  | 28212  | 9319  | 43308  | 119601  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 522236  | 368574  | 97145  | 673411  | 491014  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $496691  | $341867  | $99101  | $665279  | $469134  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**12**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Invesco V.I. Core** <br>**Equity Fund -** <br>**Series II**  | <br>**Invesco V.I. Core** <br>**Plus Bond Fund -** <br>**Series I**  | <br>**Invesco V.I. Core** <br>**Plus Bond Fund -** <br>**Series II**  | <br>**Invesco V.I.** <br>**Discovery Large** <br>**Cap Fund - Series I**  | **Invesco V.I.** <br>**Discovery Large** <br>**Cap Fund - Series** <br>**II**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $31599  | $340881  | $1581131  | $422201  | $5544883  |
| &nbsp;&nbsp;&nbsp; Total assets  | $31599  | $340881  | $1581131  | $422201  | $5544883  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $31599  | $340881  | $1555066  | $422201  | $5453460  |
| Contracts in payout (annuitization) period  | —  | —  | 26065  | —  | 91423  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $31599  | $340881  | $1581131  | $422201  | $5544883  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 884  | 58270  | 274026  | 6675  | 93585  |
| Cost of investments  | $25098  | $375963  | $1583832  | $308016  | $4341180  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| Lowest  | $34.50  | $14.88  | $10.26  | $43.22  | $48.54  |
| Highest  | $46.83  | $18.85  | $15.52  | $43.22  | $69.14  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Invesco V.I. Core** <br>**Equity Fund -** <br>**Series II**  | <br>**Invesco V.I. Core** <br>**Plus Bond Fund -** <br>**Series I**  | <br>**Invesco V.I. Core** <br>**Plus Bond Fund -** <br>**Series II**  | <br>**Invesco V.I.** <br>**Discovery Large** <br>**Cap Fund - Series I**  | **Invesco V.I.** <br>**Discovery Large** <br>**Cap Fund - Series** <br>**II**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $123  | $14709  | $64344  | $—  | $—  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (468)  | (4096)  | (20853)  | (4717)  | (71709)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (45)  | (349)  | (3084)  | (410)  | (10569)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (390)  | 10264  | 40407  | (5127)  | (82278)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 602  | 44432  | 842405  | 76996  | 1187571  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 478  | 46440  | 848847  | 52497  | 887478  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 124  | (2008)  | (6442)  | 24499  | 300093  |
| Realized gain distributions  | 2252  | —  | —  | 48113  | 696067  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 2376  | (2008)  | (6442)  | 72612  | 996160  |
| Change in unrealized gains (losses)  | 1873  | 11140  | 52740  | (23128)  | (344532)  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 4249  | 9132  | 46298  | 49484  | 651628  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $3859  | $19396  | $86705  | $44357  | $569350  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**13**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I.** <br>**Discovery Mid Cap** <br>**Growth Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Discovery Mid Cap** <br>**Growth Fund -** <br>**Series II**  | **Invesco V.I.** <br>**Diversified** <br>**Dividend Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Diversified** <br>**Dividend Fund -** <br>**Series II**  | **Invesco V.I.** <br>**Equally-Weighted** <br>**S&P 500 Fund -** <br>**Series I**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $763951  | $1972373  | $5815084  | $654851  | $2610389  |
| &nbsp;&nbsp;&nbsp; Total assets  | $763951  | $1972373  | $5815084  | $654851  | $2610389  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $762062  | $1967890  | $5503576  | $654851  | $2559403  |
| Contracts in payout (annuitization) period  | 1889  | 4483  | 311508  | —  | 50986  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $763951  | $1972373  | $5815084  | $654851  | $2610389  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 10158  | 31105  | 213633  | 24353  | 90923  |
| Cost of investments  | $666133  | $1945210  | $4526182  | $473968  | $2511357  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| Lowest  | $16.30  | $15.88  | $42.23  | $32.34  | $13.09  |
| Highest  | $28.09  | $59.54  | $130.81  | $43.76  | $13.47  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I.** <br>**Discovery Mid Cap** <br>**Growth Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Discovery Mid Cap** <br>**Growth Fund -** <br>**Series II**  | **Invesco V.I.** <br>**Diversified** <br>**Dividend Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Diversified** <br>**Dividend Fund -** <br>**Series II**  | **Invesco V.I.** <br>**Equally-Weighted** <br>**S&P 500 Fund -** <br>**Series I**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $—  | $—  | $90717  | $9118  | $40054  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (10334)  | (26531)  | (69036)  | (8781)  | (33695)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (837)  | (3516)  | (5595)  | (761)  | (2561)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (11171)  | (30047)  | 16086  | (424)  | 3798  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 171287  | 141907  | 518607  | 65364  | 424235  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 147535  | 136390  | 396775  | 46939  | 395449  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 23752  | 5517  | 121832  | 18425  | 28786  |
| Realized gain distributions  | 70645  | 193192  | 433749  | 51261  | 195723  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 94397  | 198709  | 555581  | 69686  | 224509  |
| Change in unrealized gains (losses)  | (53344)  | (107011)  | 175712  | 14894  | 6111  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 41053  | 91698  | 731293  | 84580  | 230620  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $29882  | $61651  | $747379  | $84156  | $234418  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**14**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I.** <br>**Equally-Weighted** <br>**S&P 500 Fund -** <br>**Series II**  | <br>**Invesco V.I. Equity** <br>**and Income Fund -** <br>**Series I**  | <br>**Invesco V.I. Equity** <br>**and Income Fund -** <br>**Series II**  | **Invesco V.I. EQV** <br>**International** <br>**Equity Fund -** <br>**Series I**  | **Invesco V.I. EQV** <br>**International** <br>**Equity Fund -** <br>**Series II**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $1830847  | $1370392  | $1934095  | $705269  | $51474  |
| &nbsp;&nbsp;&nbsp; Total assets  | $1830847  | $1370392  | $1934095  | $705269  | $51474  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $1830847  | $1215012  | $1930829  | $688635  | $51474  |
| Contracts in payout (annuitization) period  | —  | 155380  | 3266  | 16634  | —  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $1830847  | $1370392  | $1934095  | $705269  | $51474  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 66819  | 75008  | 106738  | 19531  | 1454  |
| Cost of investments  | $1773162  | $1259991  | $1752342  | $559525  | $46119  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| Lowest  | $12.77  | $23.74  | $24.01  | $21.89  | $14.57  |
| Highest  | $13.05  | $58.40  | $43.43  | $41.39  | $33.70  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I.** <br>**Equally-Weighted** <br>**S&P 500 Fund -** <br>**Series II**  | <br>**Invesco V.I. Equity** <br>**and Income Fund -** <br>**Series I**  | <br>**Invesco V.I. Equity** <br>**and Income Fund -** <br>**Series II**  | **Invesco V.I. EQV** <br>**International** <br>**Equity Fund -** <br>**Series I**  | **Invesco V.I. EQV** <br>**International** <br>**Equity Fund -** <br>**Series II**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $24898  | $28860  | $34753  | $10950  | $563  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (28232)  | (16842)  | (26303)  | (9382)  | (733)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (3035)  | (1387)  | (3453)  | (778)  | (48)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (6369)  | 10631  | 4997  | 790  | (218)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 70966  | 227412  | 224092  | 206289  | 1969  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 67507  | 211349  | 207324  | 169937  | 1676  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 3459  | 16063  | 16768  | 36352  | 293  |
| Realized gain distributions  | 143957  | 73312  | 99709  | 48601  | 3074  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 147416  | 89375  | 116477  | 84953  | 3367  |
| Change in unrealized gains (losses)  | 9656  | 49331  | 72909  | 21885  | 3120  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 157072  | 138706  | 189386  | 106838  | 6487  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $150703  | $149337  | $194383  | $107628  | $6269  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**15**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I. Global** <br>**Core Equity Fund -** <br>**Series I**  | **Invesco V.I. Global** <br>**Core Equity Fund -** <br>**Series II**  | <br>**Invesco V.I. Global** <br>**Fund - Series I**  | <br>**Invesco V.I. Global** <br>**Fund - Series II**  | **Invesco V.I. Global** <br>**Strategic Income** <br>**Fund - Series I**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $1171776  | $221400  | $559200  | $1142694  | $331694  |
| &nbsp;&nbsp;&nbsp; Total assets  | $1171776  | $221400  | $559200  | $1142694  | $331694  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $1032612  | $221400  | $559200  | $1142694  | $331694  |
| Contracts in payout (annuitization) period  | 139164  | —  | —  | —  | —  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $1171776  | $221400  | $559200  | $1142694  | $331694  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 99387  | 18715  | 14735  | 31479  | 72581  |
| Cost of investments  | $930546  | $169088  | $500871  | $1086952  | $349643  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| Lowest  | $31.82  | $26.11  | $48.71  | $39.42  | $4.84  |
| Highest  | $56.77  | $32.83  | $48.71  | $71.98  | $23.94  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I. Global** <br>**Core Equity Fund -** <br>**Series I**  | **Invesco V.I. Global** <br>**Core Equity Fund -** <br>**Series II**  | <br>**Invesco V.I. Global** <br>**Fund - Series I**  | <br>**Invesco V.I. Global** <br>**Fund - Series II**  | **Invesco V.I. Global** <br>**Strategic Income** <br>**Fund - Series I**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $15442  | $2378  | $—  | $—  | $21803  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (14132)  | (2812)  | (6161)  | (14170)  | (4261)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (1129)  | (274)  | (536)  | (2051)  | (371)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | 181  | (708)  | (6697)  | (16221)  | 17171  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 113943  | 9291  | 67118  | 89721  | 94524  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 86164  | 7029  | 56489  | 77626  | 101259  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 27779  | 2262  | 10629  | 12095  | (6735)  |
| Realized gain distributions  | 76453  | 14506  | 98755  | 209430  | —  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 104232  | 16768  | 109384  | 221525  | (6735)  |
| Change in unrealized gains (losses)  | 44592  | 10697  | (35284)  | (68356)  | 30390  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 148824  | 27465  | 74100  | 153169  | 23655  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $149005  | $26757  | $67403  | $136948  | $40826  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**16**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Invesco V.I. Global** <br>**Strategic Income** <br>**Fund - Series II**  | **Invesco V.I.** <br>**Government Money** <br>**Market Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Government Money** <br>**Market Fund -** <br>**Series II**  | **Invesco V.I.** <br>**Government** <br>**Securities Fund -** <br>**Series I**  | <br>**Invesco V.I.** <br>**Growth and Income** <br>**Fund - Series II**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $3602323  | $154018  | $16  | $332330  | $2304186  |
| &nbsp;&nbsp;&nbsp; Total assets  | $3602323  | $154018  | $16  | $332330  | $2304186  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $3519025  | $153279  | $16  | $332330  | $2256761  |
| Contracts in payout (annuitization) period  | 83298  | 739  | —  | —  | 47425  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $3602323  | $154018  | $16  | $332330  | $2304186  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 763204  | 154018  | 16  | 31205  | 107975  |
| Cost of investments  | $3806076  | $154018  | $16  | $358970  | $2046817  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| **UNIT VALUE** <sup>(1)</sup>  |  |  |  |  |  |
| Lowest  | $13.86  | $9.46  | $9.02  | $13.03  | $35.30  |
| Highest  | $20.74  | $12.30  | $10.05  | $17.85  | $61.01  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Invesco V.I. Global** <br>**Strategic Income** <br>**Fund - Series II**  | **Invesco V.I.** <br>**Government Money** <br>**Market Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Government Money** <br>**Market Fund -** <br>**Series II**  | **Invesco V.I.** <br>**Government** <br>**Securities Fund -** <br>**Series I**  | <br>**Invesco V.I.** <br>**Growth and Income** <br>**Fund - Series II**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $188731  | $6077  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | $10300  | $26124  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (47843)  | (2133)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | (4018)  | (29176)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (6892)  | (153)  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | (363)  | (4230)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | 133996  | 3791  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 5919  | (7282)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 679213  | 6014  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 86038  | 319728  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 732440  | 6014  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 93722  | 289663  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | (53227)  | —  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | (7684)  | 30065  |
| Realized gain distributions  | —  | —  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | —  | 170048  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | (53227)  | —  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | (7684)  | 200113  |
| Change in unrealized gains (losses)  | 301420  | —  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 23779  | 91466  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 248193  | —  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 16095  | 291579  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $382189  | $3791  | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | $22014  | $284297  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**17**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I. High** <br>**Yield Fund - Series** <br>**I**  | **Invesco V.I. High** <br>**Yield Fund - Series** <br>**II**  | **Invesco V.I. Main** <br>**Street Fund® -** <br>**Series I**  | **Invesco V.I. Main** <br>**Street Fund® -** <br>**Series II**  | **Invesco V.I. Main** <br>**Street Mid Cap** <br>**Fund® - Series I**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $321165 | $309199 | $1624085 | $7407475 | $431827 |
| &nbsp;&nbsp;&nbsp; Total assets  | $321165  | $309199  | $1624085  | $7407475  | $431827  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $315552  | $302273  | $1619461  | $7322650  | $431697  |
| Contracts in payout (annuitization) period  | 5613  | 6926  | 4624  | 84825  | 130  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $321165  | $309199  | $1624085  | $7407475  | $431827  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 67756  | 66210  | 73322  | 345337  | 39221  |
| Cost of investments  | $357687  | $353508  | $1514256  | $7114698  | $430011  |
| **UNIT VALUE<sup>(1)</sup>** |  |  |  |  |  |
| **UNIT VALUE<sup>(1)</sup>** |  |  |  |  |  |
| Lowest  | $20.92  | $12.45  | $45.91  | $43.74  | $36.25  |
| Highest  | $39.58  | $27.59  | $45.91  | $66.23  | $51.37  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I. High** <br>**Yield Fund - Series** <br>**I**  | **Invesco V.I. High** <br>**Yield Fund - Series** <br>**II**  | **Invesco V.I. Main** <br>**Street Fund® -** <br>**Series I**  | **Invesco V.I. Main** <br>**Street Fund® -** <br>**Series II**  | **Invesco V.I. Main** <br>**Street Mid Cap** <br>**Fund® - Series I**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $22075  | $21082  | $8337  | $22754  | $1408  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (4041)  | (5412)  | (17625)  | (91799)  | (5210)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (330)  | (611)  | (1533)  | (13888)  | (428)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | 17704  | 15059  | (10821)  | (82933)  | (4230)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 41640  | 57886  | 96067  | 1204936  | 37365  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 45325  | 62256  | 92745  | 1195394  | 37295  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | (3685)  | (4370)  | 3322  | 9542  | 70  |
| Realized gain distributions  | —  | —  | 95355  | 456575  | 41540  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | (3685)  | (4370)  | 98677  | 466117  | 41610  |
| Change in unrealized gains (losses)  | 2967  | 4325  | 120383  | 577512  | (5831)  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | (718)  | (45)  | 219060  | 1043629  | 35779  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $16986  | $15014  | $208239  | $960696  | $31549  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**18**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I. Main** <br>**Street Mid Cap** <br>**Fund® - Series II**  | **Invesco V.I. Main** <br>**Street Small Cap** <br>**Fund® - Series I**  | **Invesco V.I. Main** <br>**Street Small Cap** <br>**Fund® - Series II**  | **Invesco V.I.** <br>**Technology Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Technology Fund -** <br>**Series II**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $53458  | $328170  | $2197797  | $579515  | $334565  |
| &nbsp;&nbsp;&nbsp; Total assets  | $53458  | $328170  | $2197797  | $579515  | $334565  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $53458  | $328170  | $2151118  | $552266  | $334565  |
| Contracts in payout (annuitization) period  | —  | —  | 46679  | 27249  | —  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $53458  | $328170  | $2197797  | $579515  | $334565  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 5091  | 11499  | 79314  | 22558  | 15722  |
| Cost of investments  | $54073  | $259387  | $1775317  | $465014  | $348762  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $31.31  | $56.94  | $42.16  | $67.75  | $63.36  |
| Highest  | $40.62  | $56.94  | $77.35  | $77.17  | $69.87  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I. Main** <br>**Street Mid Cap** <br>**Fund® - Series II**  | **Invesco V.I. Main** <br>**Street Small Cap** <br>**Fund® - Series I**  | **Invesco V.I. Main** <br>**Street Small Cap** <br>**Fund® - Series II**  | **Invesco V.I.** <br>**Technology Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Technology Fund -** <br>**Series II**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $52  | $1494  | $4939  | $—  | $—  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (776)  | (3860)  | (27938)  | (6850)  | (4215)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (49)  | (336)  | (4084)  | (527)  | (295)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (773)  | (2702)  | (27083)  | (7377)  | (4510)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 819  | 62259  | 243896  | 49049  | 4502  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 806  | 48266  | 188594  | 39809  | 4804  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 13  | 13993  | 55302  | 9240  | (302)  |
| Realized gain distributions  | 4972  | 33522  | 219623  | 61316  | 41292  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 4985  | 47515  | 274925  | 70556  | 40990  |
| Change in unrealized gains (losses)  | (838)  | (22304)  | (105424)  | 28765  | 15088  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 4147  | 25211  | 169501  | 99321  | 56078  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $3374  | $22509  | $142418  | $91944  | $51568  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**19**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Lord Abbett Bond** <br>**Debenture Portfolio** <br>**- Class VC**  | **Lord Abbett** <br>**Fundamental** <br>**Equity Portfolio -** <br>**Class VC**  | <br>**Lord Abbett** <br>**Growth and Income** <br>**Portfolio - Class VC**  | **Lord Abbett** <br>**Growth** <br>**Opportunities** <br>**Portfolio - Class VC**  | <br>**Lord Abbett Mid** <br>**Cap Stock Portfolio** <br>**- Class VC**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $1648839  | $732185  | $927126  | $814500  | $1492409  |
| &nbsp;&nbsp;&nbsp; Total assets  | $1648839  | $732185  | $927126  | $814500  | $1492409  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $1613394  | $732185  | $917504  | $804558  | $1470973  |
| Contracts in payout (annuitization) period  | 35445  | —  | 9622  | 9942  | 21436  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $1648839  | $732185  | $927126  | $814500  | $1492409  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 155404  | 38577  | 22095  | 73312  | 57290  |
| Cost of investments  | $1757923  | $645483  | $741718  | $879167  | $1312942  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $20.57  | $36.68  | $32.95  | $44.10  | $27.11  |
| Highest  | $24.09  | $43.75  | $39.63  | $53.03  | $33.05  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Lord Abbett Bond** <br>**Debenture Portfolio** <br>**- Class VC**  | **Lord Abbett** <br>**Fundamental** <br>**Equity Portfolio -** <br>**Class VC**  | <br>**Lord Abbett** <br>**Growth and Income** <br>**Portfolio - Class VC**  | **Lord Abbett** <br>**Growth** <br>**Opportunities** <br>**Portfolio - Class VC**  | <br>**Lord Abbett Mid** <br>**Cap Stock Portfolio** <br>**- Class VC**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $95832  | $2982  | $5006  | $—  | $4762  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (20204)  | (8846)  | (11105)  | (10311)  | (18938)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (3106)  | (1332)  | (1631)  | (1548)  | (2777)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | 72522  | (7196)  | (7730)  | (11859)  | (16953)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales  | 216352  | 133324  | 52109  | 171434  | 207831  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 229835  | 119878  | 40303  | 164102  | 179927  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | (13483)  | 13446  | 11806  | 7332  | 27904  |
| Realized gain distributions  | —  | 68477  | 92692  | 126112  | 116451  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | (13483)  | 81923  | 104498  | 133444  | 144355  |
| Change in unrealized gains (losses)  | 48434  | 8933  | 29136  | (20847)  | (49547)  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 34951  | 90856  | 133634  | 112597  | 94808  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $107473  | $83660  | $125904  | $100738  | $77855  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**20**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **LVIP Nomura** <br>**SMID Cap Core** <br>**Fund - Standard** <br>**Class**  | <br>**MFS® VIT** <br>**Investors Trust** <br>**Series - Initial Class**  | <br>**MFS® VIT New** <br>**Discovery Series -** <br>**Initial Class**  | <br>**MFS® VIT Total** <br>**Return Bond Series** <br>**- Initial Class**  | <br>**MFS® VIT II High** <br>**Yield Portfolio -** <br>**Initial Class**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $368707  | $178992  | $216350  | $101140  | $80749  |
| &nbsp;&nbsp;&nbsp; Total assets  | $368707  | $178992  | $216350  | $101140  | $80749  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $368707  | $178992  | $216350  | $101140  | $80749  |
| Contracts in payout (annuitization) period  | —  | —  | —  | —  | —  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $368707  | $178992  | $216350  | $101140  | $80749  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 12559  | 6842  | 13869  | 8586  | 15864  |
| Cost of investments  | $296196  | $174978  | $230100  | $105066  | $90216  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $47.09  | $45.09  | $38.54  | $21.72  | $26.82  |
| Highest  | $47.09  | $45.09  | $38.54  | $21.72  | $26.82  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **LVIP Nomura** <br>**SMID Cap Core** <br>**Fund - Standard** <br>**Class**  | <br>**MFS® VIT** <br>**Investors Trust** <br>**Series - Initial Class**  | <br>**MFS® VIT New** <br>**Discovery Series -** <br>**Initial Class**  | <br>**MFS® VIT Total** <br>**Return Bond Series** <br>**- Initial Class**  | <br>**MFS® VIT II High** <br>**Yield Portfolio -** <br>**Initial Class**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $1985  | $2701  | $—  | $4405  | $5304  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (3956)  | (1919)  | (2332)  | (1451)  | (917)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (344)  | (167)  | (203)  | (126)  | (80)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (2315)  | 615  | (2535)  | 2828  | 4307  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 11084  | 2710  | 12581  | 90167  | 16368  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 9274  | 2056  | 14955  | 94069  | 18473  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 1810  | 654  | (2374)  | (3902)  | (2105)  |
| Realized gain distributions  | 8791  | 69128  | —  | —  | —  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 10601  | 69782  | (2374)  | (3902)  | (2105)  |
| Change in unrealized gains (losses)  | 17372  | (51035)  | 27335  | 8328  | 3492  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 27973  | 18747  | 24961  | 4426  | 1387  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $25658  | $19362  | $22426  | $7254  | $5694  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**21**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Morgan Stanley** <br>**VIF Discovery** <br>**Portfolio - Class I**  | <br>**Morgan Stanley** <br>**VIF Discovery** <br>**Portfolio - Class II**  | **Morgan Stanley** <br>**VIF Emerging** <br>**Markets Debt** <br>**Portfolio - Class II**  | **Morgan Stanley** <br>**VIF Emerging** <br>**Markets Equity** <br>**Portfolio - Class I**  | **Morgan Stanley** <br>**VIF Emerging** <br>**Markets Equity** <br>**Portfolio - Class II**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $433471  | $1796251  | $723348  | $98938  | $14982  |
| &nbsp;&nbsp;&nbsp; Total assets  | $433471  | $1796251  | $723348  | $98938  | $14982  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $433471  | $1784609  | $713951  | $98938  | $14982  |
| Contracts in payout (annuitization) period  | —  | 11642  | 9397  | —  | —  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $433471  | $1796251  | $723348  | $98938  | $14982  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 59380  | 279355  | 135459  | 5631  | 857  |
| Cost of investments  | $497254  | $2247321  | $911877  | $72809  | $11418  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $76.80  | $44.83  | $19.11  | $32.29  | $44.89  |
| Highest  | $98.27  | $102.64  | $33.52  | $48.54  | $51.52  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Morgan Stanley** <br>**VIF Discovery** <br>**Portfolio - Class I**  | <br>**Morgan Stanley** <br>**VIF Discovery** <br>**Portfolio - Class II**  | **Morgan Stanley** <br>**VIF Emerging** <br>**Markets Debt** <br>**Portfolio - Class II**  | **Morgan Stanley** <br>**VIF Emerging** <br>**Markets Equity** <br>**Portfolio - Class I**  | **Morgan Stanley** <br>**VIF Emerging** <br>**Markets Equity** <br>**Portfolio - Class II**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $1853  | $7150  | $100470  | $356  | $48  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (5779)  | (27314)  | (8864)  | (1210)  | (158)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (412)  | (3489)  | (1325)  | (88)  | (26)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (4338)  | (23653)  | 90281  | (942)  | (136)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 107469  | 213787  | 79445  | 6509  | 950  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 135312  | 239175  | 101218  | 5218  | 793  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | (27843)  | (25388)  | (21773)  | 1291  | 157  |
| Realized gain distributions  | —  | —  | —  | 2955  | 451  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | (27843)  | (25388)  | (21773)  | 4246  | 608  |
| Change in unrealized gains (losses)  | 87837  | 239589  | 20920  | 20904  | 3211  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 59994  | 214201  | (853)  | 25150  | 3819  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $55656  | $190548  | $89428  | $24208  | $3683  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**22**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Morgan Stanley** <br>**VIF Global** <br>**Strategist Portfolio** <br>**- Class I**  | **Morgan Stanley** <br>**VIF Global** <br>**Strategist Portfolio** <br>**- Class II**  | <br>**Morgan Stanley** <br>**VIF Growth** <br>**Portfolio - Class I**  | <br>**Morgan Stanley** <br>**VIF Growth** <br>**Portfolio - Class II**  | <br>**Nomura VIP Small** <br>**Cap Value Series -** <br>**Standard Class**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $1158526  | $176065  | $10553744  | $2689186  | $619548  |
| &nbsp;&nbsp;&nbsp; Total assets  | $1158526  | $176065  | $10553744  | $2689186  | $619548  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $1008497  | $176065  | $9895025  | $2688228  | $613649  |
| Contracts in payout (annuitization) period  | 150029  | —  | 658719  | 958  | 5899  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $1158526  | $176065  | $10553744  | $2689186  | $619548  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 110970  | 17044  | 397355  | 134124  | 15458  |
| Cost of investments  | $1070711  | $163376  | $9236732  | $2442474  | $484532  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $19.54  | $20.15  | $25.57  | $24.20  | $80.13  |
| Highest  | $94.82  | $27.32  | $141.47  | $137.34  | $80.13  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Morgan Stanley** <br>**VIF Global** <br>**Strategist Portfolio** <br>**- Class I**  | **Morgan Stanley** <br>**VIF Global** <br>**Strategist Portfolio** <br>**- Class II**  | <br>**Morgan Stanley** <br>**VIF Growth** <br>**Portfolio - Class I**  | <br>**Morgan Stanley** <br>**VIF Growth** <br>**Portfolio - Class II**  | <br>**Nomura VIP Small** <br>**Cap Value Series -** <br>**Standard Class**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $—  | $—  | $—  | $—  | $7912  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (14938)  | (2385)  | (132205)  | (38204)  | (7034)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (1188)  | (189)  | (11024)  | (4051)  | (612)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (16126)  | (2574)  | (143229)  | (42255)  | 266  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 173256  | 4646  | 1249223  | 172316  | 87622  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 165559  | 4549  | 1156477  | 154968  | 69086  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 7697  | 97  | 92746  | 17348  | 18536  |
| Realized gain distributions  | 41746  | 5818  | —  | —  | 38535  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 49443  | 5915  | 92746  | 17348  | 57071  |
| Change in unrealized gains (losses)  | 141598  | 20522  | 2960628  | 723370  | (16236)  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 191041  | 26437  | 3053374  | 740718  | 40835  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $174915  | $23863  | $2910145  | $698463  | $41101  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**23**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**PIMCO VIT** <br>**CommodityRealReturn®** <br>**Strategy Portfolio -** <br>**Advisor Class**  | **PIMCO VIT** <br>**Emerging** <br>**Markets Bond** <br>**Portfolio -** <br>**Advisor Class**  | <br>**PIMCO VIT Real** <br>**Return Portfolio -** <br>**Advisor Class**  | <br>**PIMCO VIT** <br>**Total Return** <br>**Portfolio -** <br>**Advisor Class**  | <br>**Putnam VT Core** <br>**Equity Fund -** <br>**Class IB**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $2010  | $6343  | $47044  | $40827  | $5751954  |
| &nbsp;&nbsp;&nbsp; Total assets  | $2010  | $6343  | $47044  | $40827  | $5751954  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $2010  | $6343  | $40159  | $40827  | $5511750  |
| Contracts in payout (annuitization) period  | —  | —  | 6885  | —  | 240204  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $2010  | $6343  | $47044  | $40827  | $5751954  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 313  | 555  | 3917  | 4320  | 243727  |
| Cost of investments  | $3306  | $7005  | $47812  | $46488  | $3994571  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $7.50  | $18.34  | $13.79  | $14.55  | $34.70  |
| Highest  | $8.45  | $20.66  | $15.55  | $16.39  | $84.92  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**PIMCO VIT** <br>**CommodityRealReturn®** <br>**Strategy Portfolio -** <br>**Advisor Class**  | **PIMCO VIT** <br>**Emerging** <br>**Markets Bond** <br>**Portfolio -** <br>**Advisor Class**  | <br>**PIMCO VIT Real** <br>**Return Portfolio -** <br>**Advisor Class**  | <br>**PIMCO VIT** <br>**Total Return** <br>**Portfolio -** <br>**Advisor Class**  | <br>**Putnam VT Core** <br>**Equity Fund -** <br>**Class IB**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $51  | $403  | $1609  | $1728  | $22612  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (25)  | (77)  | (647)  | (594)  | (71980)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (4)  | (11)  | (95)  | (82)  | (827)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | 22  | 315  | 867  | 1052  | (50195)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 31  | 106  | 8827  | 6962  | 626028  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 55  | 123  | 8960  | 8057  | 461257  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | (24)  | (17)  | (133)  | (1095)  | 164771  |
| Realized gain distributions  | —  | —  | —  | —  | 473899  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | (24)  | (17)  | (133)  | (1095)  | 638670  |
| Change in unrealized gains (losses)  | 292  | 441  | 2333  | 3030  | 200812  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 268  | 424  | 2200  | 1935  | 839482  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $290  | $739  | $3067  | $2987  | $789287  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**24**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Putnam VT** <br>**Diversified Income** <br>**Fund - Class IB**  | <br>**Putnam VT** <br>**Emerging Markets** <br>**Equity Fund - Class** <br>**IB**  | **Putnam VT** <br>**Focused** <br>**International** <br>**Equity Fund - Class** <br>**IB**  | <br>**Putnam VT George** <br>**Putnam Balanced** <br>**Fund - Class IB**  | <br>**Putnam VT Global** <br>**Asset Allocation** <br>**Fund - Class IB**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $712199  | $396040  | $1513888  | $2868240  | $1061184  |
| &nbsp;&nbsp;&nbsp; Total assets  | $712199  | $396040  | $1513888  | $2868240  | $1061184  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $690643  | $385592  | $1372684  | $2743664  | $1054955  |
| Contracts in payout (annuitization) period  | 21556  | 10448  | 141204  | 124576  | 6229  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $712199  | $396040  | $1513888  | $2868240  | $1061184  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 151210  | 15470  | 79344  | 168819  | 53379  |
| Cost of investments  | $934153  | $279489  | $1215060  | $1819182  | $850227  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $19.94  | $12.05  | $15.96  | $25.59  | $28.65  |
| Highest  | $21.69  | $25.58  | $26.69  | $37.70  | $44.11  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Putnam VT** <br>**Diversified Income** <br>**Fund - Class IB**  | <br>**Putnam VT** <br>**Emerging Markets** <br>**Equity Fund - Class** <br>**IB**  | **Putnam VT** <br>**Focused** <br>**International** <br>**Equity Fund - Class** <br>**IB**  | <br>**Putnam VT George** <br>**Putnam Balanced** <br>**Fund - Class IB**  | <br>**Putnam VT Global** <br>**Asset Allocation** <br>**Fund - Class IB**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $45093  | $2338  | $46748  | $40158  | $24740  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (9481)  | (4497)  | (17981)  | (36182)  | (15292)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | —  | —  | (219)  | (1209)  | (1026)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | 35612  | (2159)  | 28548  | 2767  | 8422  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 133864  | 47140  | 260339  | 351881  | 428127  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 178616  | 37943  | 239068  | 237495  | 334365  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | (44752)  | 9197  | 21271  | 114386  | 93762  |
| Realized gain distributions  | —  | —  | —  | 104341  | 133443  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | (44752)  | 9197  | 21271  | 218727  | 227205  |
| Change in unrealized gains (losses)  | 61577  | 93721  | 370373  | 109792  | (94356)  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 16825  | 102918  | 391644  | 328519  | 132849  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $52437  | $100759  | $420192  | $331286  | $141271  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**25**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Putnam VT Global** <br>**Health Care Fund -** <br>**Class IB**  | **Putnam VT** <br>**Government Money** <br>**Market Fund -** <br>**Class IB**  | <br>**Putnam VT High** <br>**Yield Fund - Class** <br>**IB**  | <br>**Putnam VT Income** <br>**Fund - Class IB**  | **Putnam VT** <br>**International** <br>**Equity Fund - Class** <br>**IB**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $1791170  | $5761311  | $1412415  | $3006229  | $3245385  |
| &nbsp;&nbsp;&nbsp; Total assets  | $1791170  | $5761311  | $1412415  | $3006229  | $3245385  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $1737441  | $5655833  | $1370551  | $2909927  | $3202639  |
| Contracts in payout (annuitization) period  | 53729  | 105478  | 41864  | 96302  | 42746  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $1791170  | $5761311  | $1412415  | $3006229  | $3245385  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 106554  | 5761311  | 246065  | 367061  | 163826  |
| Cost of investments  | $1566177  | $5761312  | $1511604  | $3733485  | $2370400  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $42.39  | $8.68  | $21.37  | $13.52  | $18.09  |
| Highest  | $59.59  | $11.32  | $35.25  | $19.72  | $37.11  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Putnam VT Global** <br>**Health Care Fund -** <br>**Class IB**  | **Putnam VT** <br>**Government Money** <br>**Market Fund -** <br>**Class IB**  | <br>**Putnam VT High** <br>**Yield Fund - Class** <br>**IB**  | <br>**Putnam VT Income** <br>**Fund - Class IB**  | **Putnam VT** <br>**International** <br>**Equity Fund - Class** <br>**IB**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $—  | $236724  | $88094  | $146147  | $351  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (22892)  | (86165)  | (17576)  | (38990)  | (39551)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (384)  | (12046)  | (1781)  | (3949)  | (2275)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (23276)  | 138513  | 68737  | 103208  | (41475)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 234474  | 2062772  | 155730  | 506302  | 510066  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 220280  | 2062772  | 171499  | 646048  | 419300  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 14194  | —  | (15769)  | (139746)  | 90766  |
| Realized gain distributions  | 121635  | —  | —  | —  | 193489  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 135829  | —  | (15769)  | (139746)  | 284255  |
| Change in unrealized gains (losses)  | 107812  | —  | 46110  | 207484  | 685850  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 243641  | —  | 30341  | 67738  | 970105  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $220365  | $138513  | $99078  | $170946  | $928630  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**26**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Putnam VT** <br>**International Value** <br>**Fund - Class IB**  | **Putnam VT Large** <br>**Cap Growth Fund -** <br>**Class IB**  | **Putnam VT Large** <br>**Cap Value Fund -** <br>**Class IB**  | **Putnam VT** <br>**Mortgage Securities** <br>**Fund - Class IB**  | **Putnam VT** <br>**Research Fund -** <br>**Class IB**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $495823  | $11011271  | $14428173  | $685330  | $1714424  |
| &nbsp;&nbsp;&nbsp; Total assets  | $495823  | $11011271  | $14428173  | $685330  | $1714424  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $474333  | $10698159  | $13473203  | $659568  | $1647224  |
| Contracts in payout (annuitization) period  | 21490  | 313112  | 954970  | 25762  | 67200  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $495823  | $11011271  | $14428173  | $685330  | $1714424  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 31262  | 626352  | 404264  | 110537  | 36200  |
| Cost of investments  | $348145  | $6459391  | $9442154  | $952530  | $755542  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $22.63  | $32.10  | $25.44  | $16.36  | $42.87  |
| Highest  | $27.51  | $45.13  | $80.08  | $18.71  | $84.86  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Putnam VT** <br>**International Value** <br>**Fund - Class IB**  | **Putnam VT Large** <br>**Cap Growth Fund -** <br>**Class IB**  | **Putnam VT Large** <br>**Cap Value Fund -** <br>**Class IB**  | **Putnam VT** <br>**Mortgage Securities** <br>**Fund - Class IB**  | **Putnam VT** <br>**Research Fund -** <br>**Class IB**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $6169  | $—  | $205592  | $56260  | $9480  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (6269)  | (136116)  | (180209)  | (8786)  | (21249)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | —  | (2121)  | (5798)  | —  | (142)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (100)  | (138237)  | 19585  | 47474  | (11911)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 77962  | 2519677  | 2469774  | 61747  | 228469  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 61153  | 1904254  | 1783327  | 89928  | 109745  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 16809  | 615423  | 686447  | (28181)  | 118724  |
| Realized gain distributions  | 4325  | 1010515  | 983451  | —  | 101459  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 21134  | 1625938  | 1669898  | (28181)  | 220183  |
| Change in unrealized gains (losses)  | 112487  | (180245)  | 712392  | 29916  | 44711  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 133621  | 1445693  | 2382290  | 1735  | 264894  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $133521  | $1307456  | $2401875  | $49209  | $252983  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**27**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Putnam VT Small** <br>**Cap Growth Fund -** <br>**Class IB**  | <br>**Putnam VT Small** <br>**Cap Value Fund -** <br>**Class IB**  | <br>**Putnam VT** <br>**Sustainable Future** <br>**Fund - Class IB**  | **Putnam VT** <br>**Sustainable** <br>**Leaders Fund -** <br>**Class IB**  | **Templeton** <br>**Developing** <br>**Markets VIP Fund** <br>**- Class 2**  |
| **ASSETS**  |  |  |  |  |  |
| Investments, at fair value  | $89101  | $1588325  | $365716  | $7825967  | $603260  |
| &nbsp;&nbsp;&nbsp; Total assets  | $89101  | $1588325  | $365716  | $7825967  | $603260  |
| **NET ASSETS**  |  |  |  |  |  |
| **NET ASSETS**  |  |  |  |  |  |
| Accumulation units  | $89101  | $1581123  | $360417  | $7514584  | $599120  |
| Contracts in payout (annuitization) period  | —  | 7202  | 5299  | 311383  | 4140  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $89101  | $1588325  | $365716  | $7825967  | $603260  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| **FUND SHARE INFORMATION**  |  |  |  |  |  |
| Number of shares  | 4135  | 146931  | 24862  | 169027  | 49939  |
| Cost of investments  | $71327  | $1737471  | $389151  | $5415603  | $451718  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| **UNIT VALUE<sup>(1)</sup>**  |  |  |  |  |  |
| Lowest  | $62.45  | $39.12  | $55.12  | $26.55  | $25.13  |
| Highest  | $68.43  | $68.84  | $60.41  | $92.71  | $59.99  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Putnam VT Small** <br>**Cap Growth Fund -** <br>**Class IB**  | <br>**Putnam VT Small** <br>**Cap Value Fund -** <br>**Class IB**  | <br>**Putnam VT** <br>**Sustainable Future** <br>**Fund - Class IB**  | **Putnam VT** <br>**Sustainable** <br>**Leaders Fund -** <br>**Class IB**  | **Templeton** <br>**Developing** <br>**Markets VIP Fund** <br>**- Class 2**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |  |  |  |  |
| Dividends  | $313  | $11239  | $393  | $52282  | $2953  |
| Charges from Wilton Reassurance Life  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (1266)  | (20895)  | (5196)  | (97306)  | (7207)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | —  | (222)  | —  | (486)  | (1040)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | (953)  | (9878)  | (4803)  | (45510)  | (5294)  |
| **NET REALIZED AND UNREALIZED**  |  |  |  |  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |  |  |  |  |
| Realized gains (losses) on fund shares:  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 1791  | 235506  | 65737  | 1375329  | 132133  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 1477  | 270173  | 70317  | 992484  | 118641  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 314  | (34667)  | (4580)  | 382845  | 13492  |
| Realized gain distributions  | 5440  | 153803  | 57957  | 919777  | 9215  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 5754  | 119136  | 53377  | 1302622  | 22707  |
| Change in unrealized gains (losses)  | 1203  | (53536)  | (43075)  | (602397)  | 182735  |
| Net realized and change in  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 6957  | 65600  | 10302  | 700225  | 205442  |
| **INCREASE (DECREASE) IN**  |  |  |  |  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $6004  | $55722  | $5499  | $654715  | $200148  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**28**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF NET ASSETS**

**As of December 31, 2025**

---

| | |
|:---|:---|
|  | **Templeton Foreign** <br>**VIP Fund - Class 2**  |
| **ASSETS**  |  |
| Investments, at fair value  | $3135445  |
| &nbsp;&nbsp;&nbsp; Total assets  | $3135445  |
| **NET ASSETS**  |  |
| **NET ASSETS**  |  |
| Accumulation units  | $3084796  |
| Contracts in payout (annuitization) period  | 50649  |
| &nbsp;&nbsp;&nbsp; Total net assets  | $3135445  |
| **FUND SHARE INFORMATION**  |  |
| **FUND SHARE INFORMATION**  |  |
| Number of shares  | 193307  |
| Cost of investments  | $2658014  |
| **UNIT VALUE<sup>(1)</sup>**  |  |
| **UNIT VALUE<sup>(1)</sup>**  |  |
| Lowest  | $17.50  |
| Highest  | $31.49  |

---

**STATEMENT OF OPERATIONS**

**For the Year Ended December 31, 2025**

---

| | |
|:---|:---|
|  | &nbsp;&nbsp; **Templeton Foreign** <br>&nbsp;&nbsp; **VIP Fund - Class 2**  |
| **NET INVESTMENT INCOME (LOSS)**  |  |
| Dividends  | $68841  |
| Charges from Wilton Reassurance Life  |  |
| &nbsp;&nbsp;&nbsp; Co of New York:  |  |
| &nbsp;&nbsp;&nbsp; Mortality and expense risk  | (39364)  |
| &nbsp;&nbsp;&nbsp; Administrative expense  | (5659)  |
| &nbsp;&nbsp;&nbsp;&nbsp; Net investment income (loss)  | 23818  |
| **NET REALIZED AND UNREALIZED**  |  |
| &nbsp;&nbsp; **GAINS (LOSSES) ON INVESTMENTS**  |  |
| Realized gains (losses) on fund shares:  |  |
| &nbsp;&nbsp;&nbsp; Proceeds from sales.  | 720837  |
| &nbsp;&nbsp;&nbsp; Cost of investments sold  | 651136  |
| &nbsp;&nbsp;&nbsp;&nbsp; Realized gains (losses) on fund shares:  | 69701  |
| Realized gain distributions  | 192219  |
| &nbsp;&nbsp;&nbsp; Net realized gains (losses)  | 261920  |
| Change in unrealized gains (losses)  | 450329  |
| Net realized and change in  |  |
| &nbsp;&nbsp;&nbsp; unrealized gains (losses) on investments  | 712249  |
| **INCREASE (DECREASE) IN**  |  |
| &nbsp;&nbsp; **NET ASSETS FROM OPERATIONS**  | $736067  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>(1)</sup> The high and low unit value ("UV") are reported at the same amount where there is only one contract offered for investment in the sub-account. Otherwise, when more than one contract is available for investment, a high and low UV are reported at different amounts.

**See notes to financial statements.**

**29**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Alliance Bernstein** <br>**VPS Discovery** <br>**Value Portfolio -** <br>**Class B**  | **Alliance Bernstein** <br>**VPS International** <br>**Value Portfolio -** <br>**Class B**  | **Alliance Bernstein** <br>**VPS Large Cap** <br>**Growth Portfolio -** <br>**Class B**  | <br>**Alliance Bernstein** <br>**VPS Relative Value** <br>**Portfolio - Class B**  | <br>**Allspring VT Index** <br>**Asset Allocation** <br>**Fund - Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(4856)  | $762  | $(24408)  | $(11316)  | $(61)  |
| Net realized gains (losses)  | 42728  | 588  | 165384  | 154836  | 23948  |
| Change in unrealized gains (losses)  | (35151)  | 44227  | (7869)  | (10757)  | (12526)  |
| Increase (decrease) in net assets from operations  | 2721  | 45577  | 133107  | 132763  | 11361  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (9039)  | (804)  | (34863)  | (124944)  | (70496)  |
| Contract maintenance charge  | (1843)  | (561)  | (5560)  | (3810)  | (112)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 1456  | (1720)  | (80768)  | (24458)  | 1137  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (9426)  | (3085)  | (121191)  | (153212)  | (69471)  |
| **INCREASE (DECREASE) IN NETASSETS**  | (6705)  | 42492  | 11916  | (20449)  | (58110)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 393062  | 118680  | 1449041  | 1661005  | 203956  |
| **NET ASSETS AT END OF PERIOD**  | $386357  | $161172  | $1460957  | $1640556  | $145846  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 7605  | 10651  | 23622  | 41013  | 5927  |
| &nbsp;&nbsp;&nbsp; Units issued  | 32  | —  | 431  | 79  | 33  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (216)  | (219)  | (3829)  | (3684)  | (2111)  |
| Units outstanding at end of period  | 7421  | 10432  | 20224  | 37408  | 3849  |

---

**See notes to financial statements.**

**30**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Allspring VT** <br>**Opportunity Fund -** <br>**Class 2**  | **AST Balanced** <br>**Asset Allocation** <br>**Portfolio**  | **AST Government** <br>**Money Market** <br>**Portfolio**  | <br>**AST International** <br>**Equity Portfolio**  | **AST J.P. Morgan** <br>**Conservative Multi-** <br>**Asset Portfolio**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(466)  | $(350)  | $—  | $(39)  | $(255)  |
| Net realized gains (losses)  | 4393  | (200)  | —  | 33  | 9738  |
| Change in unrealized gains (losses)  | (1827)  | 2448  | —  | 743  | (7992)  |
| Increase (decrease) in net assets from operations  | 2100  | 1898  | —  | 737  | 1491  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (1420)  | (2567)  | —  | —  | (19235)  |
| Contract maintenance charge  | —  | —  | —  | (4)  | (12)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 702  | (15809)  | —  | —  | —  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (718)  | (18376)  | —  | (4)  | (19247)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 1382  | (16478)  | —  | 733  | (17756)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 39027  | 32164  | 9  | 2371  | 17756  |
| **NET ASSETS AT END OF PERIOD**  | $40409  | $15686  | $9  | $3104  | $—  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 1546  | 1579  | 2  | 148  | 1170  |
| &nbsp;&nbsp;&nbsp; Units issued  | 39  | 899  | —  | —  | —  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (65)  | (1793)  | —  | —  | (1170)  |
| Units outstanding at end of period  | 1520  | 685  | 2  | 148  | —  |

---

**See notes to financial statements.**

**31**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**AST Large-Cap** <br>**Growth Portfolio**  | <br>**AST Large-Cap** <br>**Value Portfolio**  | **AST Multi-Asset** <br>**Diversified Plus** <br>**Portfolio**  | **AST Multi-Asset** <br>**Diversified** <br>**Portfolio**  | **AST PGIM** <br>**Aggressive Multi-** <br>**Asset Portfolio**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(315)  | $(185)  | $(362)  | $(384)  | $(319)  |
| Net realized gains (losses)  | 118  | 19  | 875  | 20337  | 5188  |
| Change in unrealized gains (losses)  | 3518  | 1999  | 1339  | (16731)  | (2966)  |
| Increase (decrease) in net assets from operations  | 3321  | 1833  | 1852  | 3222  | 1903  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | —  | —  | (1121)  | (29532)  | (2341)  |
| Contract maintenance charge  | (31)  | (18)  | (30)  | (18)  | —  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | —  | —  | 2  | —  | (14300)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (31)  | (18)  | (1149)  | (29550)  | (16641)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 3290  | 1815  | 703  | (26328)  | (14738)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 21535  | 12676  | 17033  | 26328  | 29170  |
| **NET ASSETS AT END OF PERIOD**  | $24825  | $14491  | $17736  | $—  | $14432  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 337  | 512  | 1319  | 1232  | 1627  |
| &nbsp;&nbsp;&nbsp; Units issued  | —  | —  | —  | —  | 927  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (1)  | (1)  | (84)  | (1232)  | (1848)  |
| Units outstanding at end of period  | 336  | 511  | 1235  | —  | 706  |

---

**See notes to financial statements.**

**32**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**AST Preservation** <br>**Asset Allocation** <br>**Portfolio**  | <br>**AST Small-Cap** <br>**Equity Portfolio**  | <br>**BNY Mellon Stock** <br>**Index Fund, Inc.**  | **BNY Mellon** <br>**Sustainable U.S.** <br>**Equity Portfolio,** <br>**Inc.**  | **BNY Mellon VIF,** <br>**Appreciation** <br>**Portfolio - Initial** <br>**Shares**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(941)  | $(73)  | $(4690)  | $(1432)  | $(643)  |
| Net realized gains (losses)  | 494  | 16  | 205631  | 12620  | 10714  |
| Change in unrealized gains (losses)  | 6365  | 373  | 117507  | 8681  | (3925)  |
| Increase (decrease) in net assets from operations  | 5918  | 316  | 318448  | 19869  | 6146  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | —  | —  | (147391)  | (1347)  | (140)  |
| Contract maintenance charge  | (60)  | (7)  | (586)  | (88)  | (27)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | —  | —  | (11323)  | 779  | 97  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (60)  | (7)  | (159300)  | (656)  | (70)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 5858  | 309  | 159148  | 19213  | 6076  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 61116  | 5329  | 2122344  | 137864  | 70673  |
| **NET ASSETS AT END OF PERIOD**  | $66974  | $5638  | $2281492  | $157077  | $76749  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 3566  | 147  | 45999  | 4343  | 1638  |
| &nbsp;&nbsp;&nbsp; Units issued  | —  | —  | 175  | 22  | 2  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (4)  | —  | (3572)  | (45)  | (4)  |
| Units outstanding at end of period  | 3562  | 147  | 42602  | 4320  | 1636  |

---

**See notes to financial statements.**

**33**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**BNY Mellon VIF,** <br>**Government Money** <br>**Market Portfolio**  | **Fidelity® VIP** <br>**Contrafund<sup>SM</sup>**<br>**Portfolio - Initial** <br>**Class**  | **Fidelity® VIP** <br>**Contrafund<sup>SM</sup>**<br>**Portfolio - Service** <br>**Class 2**  | **Fidelity® VIP** <br>**Equity-Income** <br>**Portfolio<sup>SM</sup>** **- Initial** <br>**Class**  | **Fidelity® VIP** <br>**Freedom 2010** <br>**Portfolio<sup>SM</sup> -**<br>**Service Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $4438  | $(18704)  | $(20887)  | $4889  | $100  |
| Net realized gains (losses)  | —  | 352483  | 311119  | 74261  | (4688)  |
| Change in unrealized gains (losses)  | —  | (26890)  | (52489)  | 72478  | 6130  |
| Increase (decrease) in net assets from operations  | 4438  | 306889  | 237743  | 151628  | 1542  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (18731)  | (189662)  | (262412)  | (86068)  | (48192)  |
| Contract maintenance charge  | (184)  | (606)  | (2324)  | (303)  | (63)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 1702  | 39764  | 42621  | (6484)  | (1)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (17213)  | (150504)  | (222115)  | (92855)  | (48256)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (12775)  | 156385  | 15628  | 58773  | (46714)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 180747  | 1658433  | 1312381  | 916454  | 57419  |
| **NET ASSETS AT END OF PERIOD**  | $167972  | $1814818  | $1328009  | $975227  | $10705  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 17624  | 23504  | 26780  | 22518  | 3177  |
| &nbsp;&nbsp;&nbsp; Units issued  | 212  | 575  | 1235  | 158  | —  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (1880)  | (2577)  | (5394)  | (2290)  | (2606)  |
| Units outstanding at end of period  | 15956  | 21502  | 22621  | 20386  | 571  |

---

**See notes to financial statements.**

**34**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Fidelity® VIP** <br>**Freedom 2020** <br>**Portfolio<sup>SM</sup>** **-** <br>**Service Class 2**  | **Fidelity® VIP** <br>**Freedom 2030** <br>**Portfolio<sup>SM</sup>** **-** <br>**Service Class 2**  | **Fidelity® VIP** <br>**Freedom Income** <br>**Portfolio<sup>SM</sup>** **-** <br>**Service Class 2**  | **Fidelity® VIP** <br>**Government Money** <br>**Market Portfolio -** <br>**Initial Class**  | **Fidelity® VIP** <br>**Government Money** <br>**Market Portfolio -** <br>**Service Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $3288  | $125  | $10129  | $136080  | $38184  |
| Net realized gains (losses)  | (86218)  | 1000  | (893)  | —  | —  |
| Change in unrealized gains (losses)  | 160360  | 1485  | 34353  | —  | —  |
| Increase (decrease) in net assets from operations  | 77430  | 2610  | 43589  | 136080  | 38184  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (1641073)  | —  | (53577)  | (502162)  | (162319)  |
| Contract maintenance charge  | (1991)  | —  | (3534)  | (1773)  | (4490)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 9257  | —  | 357  | 157749  | 69084  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (1633807)  | —  | (56754)  | (346186)  | (97725)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (1556377)  | 2610  | (13165)  | (210106)  | (59541)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 2060637  | 19564  | 586905  | 5233743  | 1777821  |
| **NET ASSETS AT END OF PERIOD**  | $504260  | $22174  | $573740  | $5023637  | $1718280  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 104274  | 849  | 38306  | 502168  | 186128  |
| &nbsp;&nbsp;&nbsp; Units issued  | 40938  | —  | 47  | 113229  | 8331  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (123639)  | —  | (3703)  | (146269)  | (18222)  |
| Units outstanding at end of period  | 21573  | 849  | 34650  | 469128  | 176237  |

---

**See notes to financial statements.**

**35**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  | **Fidelity® VIP**  | | | |
|  | **Fidelity® VIP**  | **Growth**  | | | |
|  | **Growth & Income**  | **Opportunities**  | | | |
|  | **Portfolio - Service Portfolio - Initial**  | **Portfolio - Service Portfolio - Initial**  | | | |
|  | **Class 2**  | **Class**  | **Fidelity® VIP** <br>**Growth** <br>**Opportunities** <br>**Portfolio - Service** <br>**Class 2**  | <br>**Fidelity® VIP** <br>**Growth Portfolio -** <br>**Initial Class**  | <br>**Fidelity® VIP High** <br>**Income Portfolio -** <br>**Initial Class**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(52)  | $(6241)  | $(6593)  | $(12603)  | $6262  |
| Net realized gains (losses)  | 4021  | 12262  | 24715  | 194647  | (1348)  |
| Change in unrealized gains (losses)  | 2027  | 89283  | 65673  | (14937)  | 5270  |
| Increase (decrease) in net assets from operations  | 5996  | 95304  | 83795  | 167107  | 10184  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (1011)  | (2447)  | (45461)  | (62865)  | (8570)  |
| Contract maintenance charge  | (12)  | (109)  | —  | (408)  | (44)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (219)  | 2911  | 694  | 6185  | 153  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (1242)  | 355  | (44767)  | (57088)  | (8461)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 4754  | 95659  | 39028  | 110019  | 1723  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 31066  | 468060  | 425759  | 1309920  | 121430  |
| **NET ASSETS AT END OF PERIOD**  | $35820  | $563719  | $464787  | $1419939  | $123153  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 692  | 6262  | 5231  | 25393  | 5544  |
| &nbsp;&nbsp;&nbsp; Units issued  | 1  | 33  | 7  | 140  | 7  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (23)  | (32)  | (462)  | (1318)  | (392)  |
| Units outstanding at end of period  | 670  | 6263  | 4776  | 24215  | 5159  |

---

**See notes to financial statements.**

**36**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Fidelity® VIP High** <br>**Income Portfolio -** <br>**Service Class 2**  | <br>**Fidelity® VIP** <br>**Index 500 Portfolio** <br>**- Initial Class**  | <br>**Fidelity® VIP** <br>**Index 500 Portfolio** <br>**- Service Class 2**  | **Fidelity® VIP** <br>**Investment Grade** <br>**Bond Portfolio -** <br>**Initial Class**  | <br>**Fidelity® VIP Mid** <br>**Cap Portfolio -** <br>**Service Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $136  | $(1071)  | $(6174)  | $3097  | $(3817)  |
| Net realized gains (losses)  | (4)  | 79394  | 93197  | (19163)  | 36514  |
| Change in unrealized gains (losses)  | 77  | 91262  | 82160  | 27890  | (4565)  |
| Increase (decrease) in net assets from operations  | 209  | 169585  | 169183  | 11824  | 28132  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | —  | (99182)  | (146223)  | (115374)  | (30027)  |
| Contract maintenance charge  | (1)  | (341)  | (544)  | (109)  | (408)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 130  | (1737)  | 84924  | (38199)  | 992  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | 129  | (101260)  | (61843)  | (153682)  | (29443)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 338  | 68325  | 107340  | (141858)  | (1311)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 2370  | 1131616  | 1114037  | 275621  | 304518  |
| **NET ASSETS AT END OF PERIOD**  | $2708  | $1199941  | $1221377  | $133763  | $303207  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 117  | 24623  | 23796  | 14109  | 8774  |
| &nbsp;&nbsp;&nbsp; Units issued  | 6  | 10  | 1649  | 170  | 59  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | —  | (2185)  | (2842)  | (7812)  | (959)  |
| Units outstanding at end of period  | 123  | 22448  | 22603  | 6467  | 7874  |

---

**See notes to financial statements.**

**37**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Fidelity® VIP** <br>**Overseas Portfolio -** <br>**Initial Class**  | <br>**Franklin DynaTech** <br>**VIP Fund - Class 2**  | **Franklin Growth** <br>**and Income VIP** <br>**Fund - Class 2**  | <br>**Franklin Income** <br>**VIP Fund - Class 2**  | **Franklin Large Cap** <br>**Growth VIP Fund -** <br>**Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $26  | $(620)  | $23569  | $153605  | $(62775)  |
| Net realized gains (losses)  | 22536  | (12)  | 249164  | 33487  | 860134  |
| Change in unrealized gains (losses)  | (7997)  | 5548  | 218361  | 257224  | (554285)  |
| Increase (decrease) in net assets from operations  | 14565  | 4916  | 491094  | 444316  | 243074  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | 150  | 204  | 2071  |
| Transfers for contract benefits and terminations  | (61378)  | —  | (262938)  | (633041)  | (362717)  |
| Contract maintenance charge  | (55)  | (180)  | (2077)  | (2708)  | (2491)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (163)  | (1)  | (41569)  | 99765  | (9899)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (61596)  | (181)  | (306434)  | (535780)  | (373036)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (47031)  | 4735  | 184660  | (91464)  | (129962)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 98187  | 30896  | 3435147  | 4376891  | 4357802  |
| **NET ASSETS AT END OF PERIOD**  | $51156  | $35631  | $3619807  | $4285427  | $4227840  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 4835  | 663  | 72458  | 169791  | 93570  |
| &nbsp;&nbsp;&nbsp; Units issued  | 7  | —  | 424  | 4393  | 5664  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (2753)  | (4)  | (6505)  | (24153)  | (13314)  |
| Units outstanding at end of period  | 2089  | 659  | 66377  | 150031  | 85920  |

---

**See notes to financial statements.**

**38**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Franklin Mutual** <br>**Global Discovery** <br>**VIP Fund - Class 2**  | <br>**Franklin Mutual** <br>**Shares VIP Fund -** <br>**Class 2**  | <br>**Franklin Small Cap** <br>**Value VIP Fund -** <br>**Class 2**  | **Franklin U.S.** <br>**Government** <br>**Securities VIP** <br>**Fund - Class 2**  | **Goldman Sachs** <br>**VIT Large Cap** <br>**Value Fund -** <br>**Institutional Class**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $1962  | $13628  | $(8067)  | $12175  | $(86)  |
| Net realized gains (losses)  | 39194  | 255563  | 140174  | (6186)  | 2747  |
| Change in unrealized gains (losses)  | 35761  | (22584)  | (22272)  | 28854  | (908)  |
| Increase (decrease) in net assets from operations  | 76917  | 246607  | 109835  | 34843  | 1753  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 318  | —  | 198  | —  |
| Transfers for contract benefits and terminations  | (146227)  | (388799)  | (155162)  | (18718)  | —  |
| Contract maintenance charge  | (896)  | (2311)  | (1737)  | (624)  | (49)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (75)  | 3137  | (45240)  | 10800  | 134  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (147198)  | (387655)  | (202139)  | (8344)  | 85  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (70281)  | (141048)  | (92304)  | 26499  | 1838  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 398056  | 2772065  | 1996667  | 688787  | 19068  |
| **NET ASSETS AT END OF PERIOD**  | $327775  | $2631017  | $1904363  | $715286  | $20906  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 15923  | 82088  | 34502  | 59902  | 632  |
| &nbsp;&nbsp;&nbsp; Units issued  | 37  | 2153  | 1096  | 2003  | 5  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (5193)  | (13494)  | (4734)  | (2744)  | (1)  |
| Units outstanding at end of period  | 10767  | 70747  | 30864  | 59161  | 636  |

---

**See notes to financial statements.**

**39**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Goldman Sachs** <br>**VIT Mid Cap Value** <br>**Fund - Institutional** <br>**Class**  | **Goldman Sachs** <br>**VIT Small Cap** <br>**Equity Insights** <br>**Fund - Institutional** <br>**Class**  | <br>**Goldman Sachs** <br>**VIT U.S. Equity** <br>**Insights Fund -** <br>**Institutional Class**  | <br>**Invesco V.I.** <br>**American** <br>**Franchise Fund -** <br>**Series I**  | <br>**Invesco V.I.** <br>**American** <br>**Franchise Fund -** <br>**Series II**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(452)  | $(547)  | $(308)  | $(82781)  | $(30107)  |
| Net realized gains (losses)  | 7380  | 4375  | 5089  | 919258  | 225696  |
| Change in unrealized gains (losses)  | (2146)  | 2957  | 45  | (206609)  | (16643)  |
| Increase (decrease) in net assets from operations  | 4782  | 6785  | 4826  | 629868  | 178946  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | 4500  | 5780  |
| Transfers for contract benefits and terminations  | —  | —  | —  | (678739)  | (22849)  |
| Contract maintenance charge  | (130)  | (59)  | (70)  | (3552)  | (3156)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (1)  | (101)  | (47)  | (52115)  | (491)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (131)  | (160)  | (117)  | (729906)  | (20716)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 4651  | 6625  | 4709  | (100038)  | 158230  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 65198  | 48069  | 34322  | 6635680  | 1853640  |
| **NET ASSETS AT END OF PERIOD**  | $69849  | $54694  | $39031  | $6535642  | $2011870  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 1819  | 1517  | 724  | 130072  | 32725  |
| &nbsp;&nbsp;&nbsp; Units issued  | —  | 11  | 7  | 1082  | 366  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (4)  | (13)  | (8)  | (15300)  | (640)  |
| Units outstanding at end of period  | 1815  | 1515  | 723  | 115854  | 32451  |

---

**See notes to financial statements.**

**40**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I.** <br>**American Value** <br>**Fund - Series I**  | **Invesco V.I.** <br>**American Value** <br>**Fund - Series II**  | **Invesco V.I.** <br>**Comstock Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Comstock Fund -** <br>**Series II**  | **Invesco V.I. Core** <br>**Equity Fund -** <br>**Series I**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(25545)  | $(26707)  | $1956  | $(8132)  | $(21880)  |
| Net realized gains (losses)  | 469082  | 340362  | 87826  | 630103  | 371413  |
| Change in unrealized gains (losses)  | 53154  | 28212  | 9319  | 43308  | 119601  |
| Increase (decrease) in net assets from operations  | 496691  | 341867  | 99101  | 665279  | 469134  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 2520  | —  | 1036  | 1500  |
| Transfers for contract benefits and terminations  | (186374)  | (95674)  | (54921)  | (277911)  | (555336)  |
| Contract maintenance charge  | (1735)  | (5120)  | (260)  | (10120)  | (2295)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (73636)  | (24802)  | 450  | (133086)  | (11047)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (261745)  | (123076)  | (54731)  | (420081)  | (567178)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 234946  | 218791  | 44370  | 245198  | (98044)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 2792019  | 1884152  | 658205  | 4588496  | 3413359  |
| **NET ASSETS AT END OF PERIOD**  | $3026965  | $2102943  | $702575  | $4833694  | $3315315  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 120193  | 41001  | 14174  | 108888  | 91709  |
| &nbsp;&nbsp;&nbsp; Units issued  | 1719  | 1159  | 46  | 1170  | 376  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (11334)  | (3433)  | (1071)  | (11158)  | (14474)  |
| Units outstanding at end of period  | 110578  | 38727  | 13149  | 98900  | 77611  |

---

**See notes to financial statements.**

**41**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Invesco V.I. Core** <br>**Equity Fund -** <br>**Series II**  | <br>**Invesco V.I. Core** <br>**Plus Bond Fund -** <br>**Series I**  | <br>**Invesco V.I. Core** <br>**Plus Bond Fund -** <br>**Series II**  | <br>**Invesco V.I.** <br>**Discovery Large** <br>**Cap Fund - Series I**  | **Invesco V.I.** <br>**Discovery Large** <br>**Cap Fund - Series** <br>**II**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(390)  | $10264  | $40407  | $(5127)  | $(82278)  |
| Net realized gains (losses)  | 2376  | (2008)  | (6442)  | 72612  | 996160  |
| Change in unrealized gains (losses)  | 1873  | 11140  | 52740  | (23128)  | (344532)  |
| Increase (decrease) in net assets from operations  | 3859  | 19396  | 86705  | 44357  | 569350  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | 1036  |
| Transfers for contract benefits and terminations  | —  | (36855)  | (513569)  | (67829)  | (768533)  |
| Contract maintenance charge  | (89)  | (135)  | (2534)  | (189)  | (3944)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (1)  | 2228  | 86039  | (994)  | (86785)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (90)  | (34762)  | (430064)  | (69012)  | (858226)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 3769  | (15366)  | (343359)  | (24655)  | (288876)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 27830  | 356247  | 1924490  | 446856  | 5833759  |
| **NET ASSETS AT END OF PERIOD**  | $31599  | $340881  | $1581131  | $422201  | $5544883  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 837  | 21920  | 194056  | 11517  | 98610  |
| &nbsp;&nbsp;&nbsp; Units issued  | —  | 319  | 38558  | 81  | 4459  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (2)  | (2404)  | (81656)  | (1829)  | (18436)  |
| Units outstanding at end of period  | 835  | 19835  | 150958  | 9769  | 84633  |

---

**See notes to financial statements.**

**42**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I.** <br>**Discovery Mid Cap** <br>**Growth Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Discovery Mid Cap** <br>**Growth Fund -** <br>**Series II**  | **Invesco V.I.** <br>**Diversified** <br>**Dividend Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Diversified** <br>**Dividend Fund -** <br>**Series II**  | **Invesco V.I.** <br>**Equally-Weighted** <br>**S&P 500 Fund -** <br>**Series I**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(11171)  | $(30047)  | $16086  | $(424)  | $3798  |
| Net realized gains (losses)  | 94397  | 198709  | 555581  | 69686  | 224509  |
| Change in unrealized gains (losses)  | (53344)  | (107011)  | 175712  | 14894  | 6111  |
| Increase (decrease) in net assets from operations  | 29882  | 61651  | 747379  | 84156  | 234418  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 180  | 420  | —  | —  |
| Transfers for contract benefits and terminations  | (151044)  | (86648)  | (354030)  | (24890)  | (256267)  |
| Contract maintenance charge  | (266)  | (3519)  | (1916)  | (260)  | (451)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (7323)  | 8947  | (58151)  | (28375)  | (39778)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (158633)  | (81040)  | (413677)  | (53525)  | (296496)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (128751)  | (19389)  | 333702  | 30631  | (62078)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 892702  | 1991762  | 5481382  | 624220  | 2672467  |
| **NET ASSETS AT END OF PERIOD**  | $763951  | $1972373  | $5815084  | $654851  | $2610389  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 42386  | 56554  | 48240  | 20903  | 223180  |
| &nbsp;&nbsp;&nbsp; Units issued  | 58  | 840  | 251  | 59  | 7120  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (7936)  | (4172)  | (3666)  | (1613)  | (31284)  |
| Units outstanding at end of period  | 34508  | 53222  | 44825  | 19349  | 199016  |

---

**See notes to financial statements.**

**43**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I.** <br>**Equally-Weighted** <br>**S&P 500 Fund -** <br>**Series II**  | <br>**Invesco V.I. Equity** <br>**and Income Fund -** <br>**Series I**  | <br>**Invesco V.I. Equity** <br>**and Income Fund -** <br>**Series II**  | **Invesco V.I. EQV** <br>**International** <br>**Equity Fund -** <br>**Series I**  | **Invesco V.I. EQV** <br>**International** <br>**Equity Fund -** <br>**Series II**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(6369)  | $10631  | $4997  | $790  | $(218)  |
| Net realized gains (losses)  | 147416  | 89375  | 116477  | 84953  | 3367  |
| Change in unrealized gains (losses)  | 9656  | 49331  | 72909  | 21885  | 3120  |
| Increase (decrease) in net assets from operations  | 150703  | 149337  | 194383  | 107628  | 6269  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | 1600  | —  | 2400  |
| Transfers for contract benefits and terminations  | (32594)  | (195065)  | (167986)  | (184373)  | (1190)  |
| Contract maintenance charge  | (7122)  | (744)  | (2773)  | (359)  | —  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 906  | (778)  | 10880  | (3475)  | (4)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (38810)  | (196587)  | (158279)  | (188207)  | 1206  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 111893  | (47250)  | 36104  | (80579)  | 7475  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 1718954  | 1417642  | 1897991  | 785848  | 43999  |
| **NET ASSETS AT END OF PERIOD**  | $1830847  | $1370392  | $1934095  | $705269  | $51474  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 145918  | 57263  | 58416  | 33357  | 1626  |
| &nbsp;&nbsp;&nbsp; Units issued  | 78  | 512  | 1212  | 385  | 78  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (3227)  | (7702)  | (5938)  | (8532)  | (37)  |
| Units outstanding at end of period  | 142769  | 50073  | 53690  | 25210  | 1667  |

---

**See notes to financial statements.**

**44**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I. Global** <br>**Core Equity Fund -** <br>**Series I**  | **Invesco V.I. Global** <br>**Core Equity Fund -** <br>**Series II**  | <br>**Invesco V.I. Global** <br>**Fund - Series I**  | <br>**Invesco V.I. Global** <br>**Fund - Series II**  | **Invesco V.I. Global** <br>**Strategic Income** <br>**Fund - Series I**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $181  | $(708)  | $(6697)  | $(16221)  | $17171  |
| Net realized gains (losses)  | 104232  | 16768  | 109384  | 221525  | (6735)  |
| Change in unrealized gains (losses)  | 44592  | 10697  | (35284)  | (68356)  | 30390  |
| Increase (decrease) in net assets from operations  | 149005  | 26757  | 67403  | 136948  | 40826  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (47046)  | (5866)  | (58161)  | (62186)  | (88120)  |
| Contract maintenance charge  | (491)  | (350)  | (108)  | (1747)  | (134)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (24068)  | 13  | (484)  | 8426  | 3507  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (71605)  | (6203)  | (58753)  | (55507)  | (84747)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 77400  | 20554  | 8650  | 81441  | (43921)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 1094376  | 200846  | 550550  | 1061253  | 375615  |
| **NET ASSETS AT END OF PERIOD**  | $1171776  | $221400  | $559200  | $1142694  | $331694  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 24585  | 8163  | 12872  | 17866  | 23915  |
| &nbsp;&nbsp;&nbsp; Units issued  | 540  | —  | 43  | 325  | 450  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (2036)  | (209)  | (1435)  | (1196)  | (4977)  |
| Units outstanding at end of period  | 23089  | 7954  | 11480  | 16995  | 19388  |

---

**See notes to financial statements.**

**45**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Invesco V.I. Global** <br>**Strategic Income** <br>**Fund - Series II**  | **Invesco V.I.** <br>**Government Money** <br>**Market Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Government Money** <br>**Market Fund -** <br>**Series II**  | **Invesco V.I.** <br>**Government** <br>**Securities Fund -** <br>**Series I**  | <br>**Invesco V.I.** <br>**Growth and Income** <br>**Fund - Series II**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $133996  | $3791  | $—  | $5919  | $(7282)  |
| Net realized gains (losses)  | (53227)  | —  | —  | (7684)  | 200113  |
| Change in unrealized gains (losses)  | 301420  | —  | —  | 23779  | 91466  |
| Increase (decrease) in net assets from operations  | 382189  | 3791  | —  | 22014  | 284297  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | 4683  | —  | —  | —  | 1786  |
| Transfers for contract benefits and terminations  | (340892)  | (3566)  | —  | (79214)  | (181446)  |
| Contract maintenance charge  | (1573)  | (67)  | —  | (278)  | (2326)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (184256)  | 278  | 1  | 4174  | (75044)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (522038)  | (3355)  | 1  | (75318)  | (257030)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (139849)  | 436  | 1  | (53304)  | 27267  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 3742172  | 153582  | 15  | 385634  | 2276919  |
| **NET ASSETS AT END OF PERIOD**  | $3602323  | $154018  | $16  | $332330  | $2304186  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 213807  | 15364  | 2  | 24866  | 48110  |
| &nbsp;&nbsp;&nbsp; Units issued  | 5762  | 32  | —  | 415  | 675  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (34403)  | (369)  | —  | (5259)  | (5922)  |
| Units outstanding at end of period  | 185166  | 15027  | 2  | 20022  | 42863  |

---

**See notes to financial statements.**

**46**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I. High** <br>**Yield Fund - Series** <br>**I**  | **Invesco V.I. High** <br>**Yield Fund - Series** <br>**II**  | **Invesco V.I. Main** <br>**Street Fund® -** <br>**Series I**  | **Invesco V.I. Main** <br>**Street Fund® -** <br>**Series II**  | **Invesco V.I. Main** <br>**Street Mid Cap** <br>**Fund® - Series I**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $17704  | $15059  | $(10821)  | $(82933)  | $(4230)  |
| Net realized gains (losses)  | (3685)  | (4370)  | 98677  | 466117  | 41610  |
| Change in unrealized gains (losses)  | 2967  | 4325  | 120383  | 577512  | (5831)  |
| Increase (decrease) in net assets from operations  | 16986  | 15014  | 208239  | 960696  | 31549  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | 11707  | —  |
| Transfers for contract benefits and terminations  | (34072)  | (48996)  | (75383)  | (782601)  | (31856)  |
| Contract maintenance charge  | (164)  | (1235)  | (808)  | (3322)  | (190)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (1606)  | 5358  | 5718  | (183957)  | 598  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (35842)  | (44873)  | (70473)  | (958173)  | (31448)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (18856)  | (29859)  | 137766  | 2523  | 101  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 340021  | 339058  | 1486319  | 7404952  | 431726  |
| **NET ASSETS AT END OF PERIOD**  | $321165  | $309199  | $1624085  | $7407475  | $431827  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 13823  | 15762  | 37064  | 135594  | 10188  |
| &nbsp;&nbsp;&nbsp; Units issued  | 65  | 307  | 159  | 2807  | 7  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (1444)  | (2142)  | (1848)  | (19525)  | (716)  |
| Units outstanding at end of period  | 12444  | 13927  | 35375  | 118876  | 9479  |

---

**See notes to financial statements.**

**47**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I. Main** <br>**Street Mid Cap** <br>**Fund® - Series II**  | **Invesco V.I. Main** <br>**Street Small Cap** <br>**Fund® - Series I**  | **Invesco V.I. Main** <br>**Street Small Cap** <br>**Fund® - Series II**  | **Invesco V.I.** <br>**Technology Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Technology Fund -** <br>**Series II**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(773)  | $(2702)  | $(27083)  | $(7377)  | $(4510)  |
| Net realized gains (losses)  | 4985  | 47515  | 274925  | 70556  | 40990  |
| Change in unrealized gains (losses)  | (838)  | (22304)  | (105424)  | 28765  | 15088  |
| Increase (decrease) in net assets from operations  | 3374  | 22509  | 142418  | 91944  | 51568  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | 2400  | —  | 120  | —  | 1600  |
| Transfers for contract benefits and terminations  | —  | (57316)  | (166222)  | (40765)  | —  |
| Contract maintenance charge  | —  | (82)  | (1304)  | (211)  | —  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | —  | 3492  | 7574  | 567  | —  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | 2400  | (53906)  | (159832)  | (40409)  | 1600  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 5774  | (31397)  | (17414)  | 51535  | 53168  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 47684  | 359567  | 2215211  | 527980  | 281397  |
| **NET ASSETS AT END OF PERIOD**  | $53458  | $328170  | $2197797  | $579515  | $334565  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 1383  | 6779  | 33803  | 8679  | 5012  |
| &nbsp;&nbsp;&nbsp; Units issued  | 63  | 79  | 878  | 19  | 25  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | —  | (1094)  | (3389)  | (683)  | —  |
| Units outstanding at end of period  | 1446  | 5764  | 31292  | 8015  | 5037  |

---

**See notes to financial statements.**

**48**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Lord Abbett Bond** <br>**Debenture Portfolio** <br>**- Class VC**  | **Lord Abbett** <br>**Fundamental** <br>**Equity Portfolio -** <br>**Class VC**  | **Lord Abbett** <br>**Growth and** <br>**Income Portfolio -** <br>**Class VC**  | **Lord Abbett** <br>**Growth** <br>**Opportunities** <br>**Portfolio - Class VC**  | <br>**Lord Abbett Mid** <br>**Cap Stock Portfolio** <br>**- Class VC**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $72522  | $(7196)  | $(7730)  | $(11859)  | $(16953)  |
| Net realized gains (losses)  | (13483)  | 81923  | 104498  | 133444  | 144355  |
| Change in unrealized gains (losses)  | 48434  | 8933  | 29136  | (20847)  | (49547)  |
| Increase (decrease) in net assets from operations  | 107473  | 83660  | 125904  | 100738  | 77855  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | 1036  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (131467)  | (51898)  | (21916)  | (72568)  | (145247)  |
| Contract maintenance charge  | (914)  | (399)  | (1574)  | (851)  | (382)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (8822)  | (5898)  | (1568)  | (21415)  | (11123)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (140167)  | (58195)  | (25058)  | (94834)  | (156752)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (32694)  | 25465  | 100846  | 5904  | (78897)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 1681533  | 706720  | 826280  | 808596  | 1571306  |
| **NET ASSETS AT END OF PERIOD**  | $1648839  | $732185  | $927126  | $814500  | $1492409  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 77197  | 18909  | 25108  | 17609  | 52905  |
| &nbsp;&nbsp;&nbsp; Units issued  | 2391  | 1737  | 446  | 1495  | 1046  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (8724)  | (3380)  | (1186)  | (3192)  | (6432)  |
| Units outstanding at end of period  | 70864  | 17266  | 24368  | 15912  | 47519  |

---

**See notes to financial statements.**

**49**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **LVIP Nomura** <br>**SMID Cap Core** <br>**Fund - Standard** <br>**Class**  | <br>**MFS® VIT** <br>**Investors Trust** <br>**Series - Initial Class**  | <br>**MFS® VIT New** <br>**Discovery Series -** <br>**Initial Class**  | <br>**MFS® VIT Total** <br>**Return Bond Series** <br>**- Initial Class**  | <br>**MFS® VIT II High** <br>**Yield Portfolio -** <br>**Initial Class**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(2315)  | $615  | $(2535)  | $2828  | $4307  |
| Net realized gains (losses)  | 10601  | 69782  | (2374)  | (3902)  | (2105)  |
| Change in unrealized gains (losses)  | 17372  | (51035)  | 27335  | 8328  | 3492  |
| Increase (decrease) in net assets from operations  | 25658  | 19362  | 22426  | 7254  | 5694  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (6796)  | (562)  | (9749)  | (88559)  | (15344)  |
| Contract maintenance charge  | (61)  | (69)  | (56)  | (30)  | (20)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 2438  | 76  | 412  | 1  | 6  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (4419)  | (555)  | (9393)  | (88588)  | (15358)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 21239  | 18807  | 13033  | (81334)  | (9664)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 347468  | 160185  | 203317  | 182474  | 90413  |
| **NET ASSETS AT END OF PERIOD**  | $368707  | $178992  | $216350  | $101140  | $80749  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 7934  | 3984  | 5886  | 8892  | 3618  |
| &nbsp;&nbsp;&nbsp; Units issued  | 53  | 2  | 20  | —  | 1  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (157)  | (16)  | (292)  | (4235)  | (608)  |
| Units outstanding at end of period  | 7830  | 3970  | 5614  | 4657  | 3011  |

---

**See notes to financial statements.**

**50**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Morgan Stanley** <br>**VIF Discovery** <br>**Portfolio - Class I**  | <br>**Morgan Stanley** <br>**VIF Discovery** <br>**Portfolio - Class II**  | **Morgan Stanley** <br>**VIF Emerging** <br>**Markets Debt** <br>**Portfolio - Class II**  | **Morgan Stanley** <br>**VIF Emerging** <br>**Markets Equity** <br>**Portfolio - Class I**  | **Morgan Stanley** <br>**VIF Emerging** <br>**Markets Equity** <br>**Portfolio - Class II**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(4338)  | $(23653)  | $90281  | $(942)  | $(136)  |
| Net realized gains (losses)  | (27843)  | (25388)  | (21773)  | 4246  | 608  |
| Change in unrealized gains (losses)  | 87837  | 239589  | 20920  | 20904  | 3211  |
| Increase (decrease) in net assets from operations  | 55656  | 190548  | 89428  | 24208  | 3683  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (1285)  | (81081)  | (41100)  | (5150)  | —  |
| Contract maintenance charge  | (360)  | (5561)  | (133)  | (66)  | (50)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 55081  | (993)  | (14274)  | 180  | (717)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | 53436  | (87635)  | (55507)  | (5036)  | (767)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 109092  | 102913  | 33921  | 19172  | 2916  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 324379  | 1693338  | 689427  | 79766  | 12066  |
| **NET ASSETS AT END OF PERIOD**  | $433471  | $1796251  | $723348  | $98938  | $14982  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 4602  | 28954  | 24560  | 2826  | 312  |
| &nbsp;&nbsp;&nbsp; Units issued  | 2287  | 1981  | 497  | 6  | —  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (1350)  | (3373)  | (2346)  | (150)  | (16)  |
| Units outstanding at end of period  | 5539  | 27562  | 22711  | 2682  | 296  |

---

**See notes to financial statements.**

**51**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Morgan Stanley** <br>**VIF Global** <br>**Strategist Portfolio** <br>**- Class I**  | **Morgan Stanley** <br>**VIF Global** <br>**Strategist Portfolio** <br>**- Class II**  | <br>**Morgan Stanley** <br>**VIF Growth** <br>**Portfolio - Class I**  | <br>**Morgan Stanley** <br>**VIF Growth** <br>**Portfolio - Class II**  | <br>**Nomura VIP Small** <br>**Cap Value Series -** <br>**Standard Class**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(16126)  | $(2574)  | $(143229)  | $(42255)  | $266  |
| Net realized gains (losses)  | 49443  | 5915  | 92746  | 17348  | 57071  |
| Change in unrealized gains (losses)  | 141598  | 20522  | 2960628  | 723370  | (16236)  |
| Increase (decrease) in net assets from operations  | 174915  | 23863  | 2910145  | 698463  | 41101  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | 780  | —  | —  |
| Transfers for contract benefits and terminations  | (121270)  | (1217)  | (989273)  | (64292)  | (79884)  |
| Contract maintenance charge  | (560)  | (261)  | (3207)  | (8142)  | (293)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (33621)  | (556)  | 47006  | (44029)  | 7807  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (155451)  | (2034)  | (944694)  | (116463)  | (72370)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 19464  | 21829  | 1965451  | 582000  | (31269)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 1139062  | 154236  | 8588293  | 2107186  | 650817  |
| **NET ASSETS AT END OF PERIOD**  | $1158526  | $176065  | $10553744  | $2689186  | $619548  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 56353  | 8133  | 115561  | 55415  | 8675  |
| &nbsp;&nbsp;&nbsp; Units issued  | 86  | 2  | 2035  | 120  | 103  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (7481)  | (85)  | (12882)  | (1055)  | (1046)  |
| Units outstanding at end of period  | 48958  | 8050  | 104714  | 54480  | 7732  |

---

**See notes to financial statements.**

**52**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**PIMCO VIT** <br>**CommodityRealReturn®** <br>**Strategy Portfolio -** <br>**Advisor Class**  | **PIMCO VIT** <br>**Emerging** <br>**Markets Bond** <br>**Portfolio -** <br>**Advisor Class**  | <br>**PIMCO VIT Real** <br>**Return Portfolio -** <br>**Advisor Class**  | <br>**PIMCO VIT** <br>**Total Return** <br>**Portfolio -** <br>**Advisor Class**  | <br>**Putnam VT Core** <br>**Equity Fund -** <br>**Class IB**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $22  | $315  | $867  | $1052  | $(50195)  |
| Net realized gains (losses)  | (24)  | (17)  | (133)  | (1095)  | 638670  |
| Change in unrealized gains (losses)  | 292  | 441  | 2333  | 3030  | 200812  |
| Increase (decrease) in net assets from operations  | 290  | 739  | 3067  | 2987  | 789287  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | —  | —  | (6725)  | (6302)  | (505710)  |
| Contract maintenance charge  | (3)  | (17)  | (74)  | (148)  | (1790)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 1  | 12  | 1335  | 387  | (4022)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (2)  | (5)  | (5464)  | (6063)  | (511522)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 288  | 734  | (2397)  | (3076)  | 277765  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 1722  | 5609  | 49441  | 43903  | 5474189  |
| **NET ASSETS AT END OF PERIOD**  | $2010  | $6343  | $47044  | $40827  | $5751954  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 249  | 320  | 3503  | 3025  | 140333  |
| &nbsp;&nbsp;&nbsp; Units issued  | —  | 1  | 178  | 15  | 1171  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | —  | (2)  | (537)  | (411)  | (12718)  |
| Units outstanding at end of period  | 249  | 319  | 3144  | 2629  | 128786  |

---

**See notes to financial statements.**

**53**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Putnam VT** <br>**Diversified Income** <br>**Fund - Class IB**  | <br>**Putnam VT** <br>**Emerging Markets** <br>**Equity** <br>**Fund - Class IB**  | **Putnam VT** <br>**Focused** <br>**International** <br>**Equity** <br>**Fund - Class IB**  | <br>**Putnam VT George** <br>**Putnam Balanced** <br>**Fund - Class IB**  | <br>**Putnam VT Global** <br>**Asset Allocation** <br>**Fund - Class IB**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $35612  | $(2159)  | $28548  | $2767  | $8422  |
| Net realized gains (losses)  | (44752)  | 9197  | 21271  | 218727  | 227205  |
| Change in unrealized gains (losses)  | 61577  | 93721  | 370373  | 109792  | (94356)  |
| Increase (decrease) in net assets from operations  | 52437  | 100759  | 420192  | 331286  | 141271  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 480  | 480  | —  | —  |
| Transfers for contract benefits and terminations  | (92630)  | (30505)  | (212394)  | (307724)  | (203567)  |
| Contract maintenance charge  | (93)  | (172)  | (466)  | (1827)  | (675)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (17168)  | (3585)  | (2623)  | 23845  | (196472)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (109891)  | (33782)  | (215003)  | (285706)  | (400714)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (57454)  | 66977  | 205189  | 45580  | (259443)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 769653  | 329063  | 1308699  | 2822660  | 1320627  |
| **NET ASSETS AT END OF PERIOD**  | $712199  | $396040  | $1513888  | $2868240  | $1061184  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 38130  | 17329  | 70932  | 95530  | 40706  |
| &nbsp;&nbsp;&nbsp; Units issued  | 704  | 373  | 1267  | 1050  | 355  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (5914)  | (1922)  | (10955)  | (10255)  | (12114)  |
| Units outstanding at end of period  | 32920  | 15780  | 61244  | 86325  | 28947  |

---

**See notes to financial statements.**

**54**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Putnam VT** <br>**Global** <br>**Health Care** <br>**Fund - Class IB**  | **Putnam VT** <br>**Government Money** <br>**Market Fund -** <br>**Class IB**  | <br>**Putnam VT High** <br>**Yield** <br>**Fund - Class IB**  | <br>**Putnam VT** <br>**Income** <br>**Fund - Class IB**  | **Putnam VT** <br>**International** <br>**Equity** <br>**Fund - Class IB**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(23276)  | $138513  | $68737  | $103208  | $(41475)  |
| Net realized gains (losses)  | 135829  | —  | (15769)  | (139746)  | 284255  |
| Change in unrealized gains (losses)  | 107812  | —  | 46110  | 207484  | 685850  |
| Increase (decrease) in net assets from operations  | 220365  | 138513  | 99078  | 170946  | 928630  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 3827  | —  | 3107  | 570  |
| Transfers for contract benefits and terminations  | (155976)  | (1825942)  | (108555)  | (248796)  | (313796)  |
| Contract maintenance charge  | (859)  | (15986)  | (822)  | (2103)  | (2102)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 2207  | 437581  | 13280  | (54871)  | (141280)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (154628)  | (1400520)  | (96097)  | (302663)  | (456608)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 65737  | (1262007)  | 2981  | (131717)  | 472022  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 1725433  | 7023318  | 1409434  | 3137946  | 2773363  |
| **NET ASSETS AT END OF PERIOD**  | $1791170  | $5761311  | $1412415  | $3006229  | $3245385  |
| UNITS OUTSTANDING  |  |  |  |  |  |
| UNITS OUTSTANDING  |  |  |  |  |  |
| Units outstanding at beginning of period  | 36325  | 734744  | 46501  | 194163  | 135044  |
| &nbsp;&nbsp;&nbsp; Units issued  | 1141  | 57260  | 1334  | 9941  | 695  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (4137)  | (207641)  | (4422)  | (28325)  | (18399)  |
| Units outstanding at end of period  | 33329  | 584363  | 43413  | 175779  | 117340  |

---

**See notes to financial statements.**

**55**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Putnam VT** <br>**International Value** <br>**Fund - Class IB**  | **Putnam VT Large** <br>**Cap Growth Fund -** <br>**Class IB**  | **Putnam VT Large** <br>**Cap Value Fund -** <br>**Class IB**  | **Putnam VT** <br>**Mortgage Securities** <br>**Fund - Class IB**  | **Putnam VT** <br>**Research Fund -** <br>**Class IB**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(100)  | $(138237)  | $19585  | $47474  | $(11911)  |
| Net realized gains (losses)  | 21134  | 1625938  | 1669898  | (28181)  | 220183  |
| Change in unrealized gains (losses)  | 112487  | (180245)  | 712392  | 29916  | 44711  |
| Increase (decrease) in net assets from operations  | 133521  | 1307456  | 2401875  | 49209  | 252983  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 720  | 1606  | 90  | 150  |
| Transfers for contract benefits and terminations  | (52505)  | (1276966)  | (1897274)  | (42466)  | (185840)  |
| Contract maintenance charge  | (113)  | (4061)  | (4885)  | (307)  | (676)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (13945)  | (29535)  | (227608)  | 19137  | (2869)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (66563)  | (1309842)  | (2128161)  | (23546)  | (189235)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 66958  | (2386)  | 273714  | 25663  | 63748  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 428865  | 11013657  | 14154459  | 659667  | 1650676  |
| **NET ASSETS AT END OF PERIOD**  | $495823  | $11011271  | $14428173  | $685330  | $1714424  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 21285  | 342216  | 230354  | 38658  | 34688  |
| &nbsp;&nbsp;&nbsp; Units issued  | 238  | 32263  | 3440  | 1795  | 487  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (2921)  | (71193)  | (36847)  | (3083)  | (4289)  |
| Units outstanding at end of period  | 18602  | 303286  | 196947  | 37370  | 30886  |

---

**See notes to financial statements.**

**56**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Putnam VT Small** <br>**Cap Growth Fund -** <br>**Class IB**  | <br>**Putnam VT Small** <br>**Cap Value Fund -** <br>**Class IB**  | <br>**Putnam VT** <br>**Sustainable Future** <br>**Fund - Class IB**  | **Putnam VT** <br>**Sustainable** <br>**Leaders Fund -** <br>**Class IB**  | **Templeton** <br>**Developing** <br>**Markets VIP Fund** <br>**- Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(953)  | $(9878)  | $(4803)  | $(45510)  | $(5294)  |
| Net realized gains (losses)  | 5754  | 119136  | 53377  | 1302622  | 22707  |
| Change in unrealized gains (losses)  | 1203  | (53536)  | (43075)  | (602397)  | 182735  |
| Increase (decrease) in net assets from operations  | 6004  | 55722  | 5499  | 654715  | 200148  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 240  | —  | 180  | 660  |
| Transfers for contract benefits and terminations  | (528)  | (179806)  | (33987)  | (1065483)  | (67693)  |
| Contract maintenance charge  | —  | (555)  | (82)  | (2837)  | (327)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 108  | (27165)  | (26087)  | (63561)  | (33362)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (420)  | (207286)  | (60156)  | (1131701)  | (100722)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 5584  | (151564)  | (54657)  | (476986)  | 99426  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 83517  | 1739889  | 420373  | 8302953  | 503834  |
| **NET ASSETS AT END OF PERIOD**  | $89101  | $1588325  | $365716  | $7825967  | $603260  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 1382  | 29037  | 7143  | 187221  | 13483  |
| &nbsp;&nbsp;&nbsp; Units issued  | 2  | 177  | 7  | 3430  | 514  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (9)  | (3509)  | (1006)  | (28625)  | (2772)  |
| Units outstanding at end of period  | 1375  | 25705  | 6144  | 162026  | 11225  |

---

**See notes to financial statements.**

**57**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2025**

---

| | |
|:---|:---|
|  | **Templeton Foreign** <br>**VIP Fund - Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |
| Net investment income (loss)  | $23818  |
| Net realized gains (losses)  | 261920  |
| Change in unrealized gains (losses)  | 450329  |
| Increase (decrease) in net assets from operations  | 736067  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |
| Deposits  | 60  |
| Transfers for contract benefits and terminations  | (396835)  |
| Contract maintenance charge  | (3405)  |
| Transfers among the sub-accounts and with the  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (200832)  |
| Increase (decrease) in net assets from contract  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (601012)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 135055  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 3000390  |
| **NET ASSETS AT END OF PERIOD**  | $3135445  |
| **UNITS OUTSTANDING**  |  |
| **UNITS OUTSTANDING**  |  |
| Units outstanding at beginning of period  | 136845  |
| &nbsp;&nbsp;&nbsp; Units issued  | 2958  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (27251)  |
| Units outstanding at end of period  | 112552  |

---

**See notes to financial statements.**

**58**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Alliance Bernstein** <br>**VPS Discovery** <br>**Value Portfolio -** <br>**Class B**  | **Alliance Bernstein** <br>**VPS International** <br>**Value Portfolio -** <br>**Class B**  | **Alliance Bernstein** <br>**VPS Large Cap** <br>**Growth Portfolio -** <br>**Class B**  | <br>**Alliance Bernstein** <br>**VPS Relative Value** <br>**Portfolio - Class B**  | <br>**Allspring VT Index** <br>**Asset Allocation** <br>**Fund - Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(4878)  | $605  | $(25911)  | $(5522)  | $120  |
| Net realized gains (losses)  | 21719  | (734)  | 133668  | 80869  | 12941  |
| Change in unrealized gains (losses)  | 12528  | 4880  | 194315  | 94380  | 11108  |
| Increase (decrease) in net assets from operations  | 29369  | 4751  | 302072  | 169727  | 24169  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (17176)  | (7689)  | (91662)  | (72840)  | (816)  |
| Contract maintenance charge  | (2205)  | (519)  | (6067)  | (4119)  | (144)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (12519)  | (9816)  | (76682)  | (26482)  | 290  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (31900)  | (18024)  | (174411)  | (103441)  | (670)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (2531)  | (13273)  | 127661  | 66286  | 23499  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 395593  | 131953  | 1321380  | 1594719  | 180457  |
| **NET ASSETS AT END OF PERIOD**  | $393062  | $118680  | $1449041  | $1661005  | $203956  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 8219  | 12154  | 27999  | 43677  | 5949  |
| &nbsp;&nbsp;&nbsp; Units issued  | 44  | 62  | 2518  | 765  | 12  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (658)  | (1565)  | (6895)  | (3429)  | (34)  |
| Units outstanding at end of period  | 7605  | 10651  | 23622  | 41013  | 5927  |

---

**See notes to financial statements.**

**59**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Allspring VT** <br>**Opportunity Fund -** <br>**Class 2**  | **AST Balanced** <br>**Asset Allocation** <br>**Portfolio\***  | **AST Government** <br>**Money Market** <br>**Portfolio**  | <br>**AST International** <br>**Equity Portfolio**  | **AST J.P. Morgan** <br>**Conservative Multi-** <br>**Asset Portfolio**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(462)  | $(38)  | $7  | $(34)  | $(307)  |
| Net realized gains (losses)  | 4411  | (1)  | —  | 27  | 141  |
| Change in unrealized gains (losses)  | 943  | (1079)  | —  | 99  | 909  |
| Increase (decrease) in net assets from operations  | 4892  | (1118)  | 7  | 92  | 743  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (1601)  | —  | (38807)  | —  | —  |
| Contract maintenance charge  | —  | —  | —  | (3)  | (12)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (653)  | 33282  | 36058  | —  | (1)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (2254)  | 33282  | (2749)  | (3)  | (13)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 2638  | 32164  | (2742)  | 89  | 730  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 36389  | —  | 2751  | 2282  | 17026  |
| **NET ASSETS AT END OF PERIOD**  | $39027  | $32164  | $9  | $2371  | $17756  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 1638  | —  | 289  | 148  | 1170  |
| &nbsp;&nbsp;&nbsp; Units issued  | 14  | 1579  | 2  | —  | —  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (106)  | —  | (289)  | —  | —  |
| Units outstanding at end of period  | 1546  | 1579  | 2  | 148  | 1170  |

---

&nbsp;&nbsp;&nbsp;&nbsp; <sup>\*</sup> (Fund commenced operations December 6, 2024) (On December 6, 2024, AST T. Rowe Price Asset Allocation Portfolio merged into AST Balanced Asset Allocation Portfolio).

**See notes to financial statements.**

**60**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**AST Large-Cap** <br>**Growth Portfolio**  | <br>**AST Large-Cap** <br>**Value Portfolio**  | **AST Multi-Asset** <br>**Diversified Plus** <br>**Portfolio**  | **AST Multi-Asset** <br>**Diversified** <br>**Portfolio**  | **AST PGIM** <br>**Aggressive Multi-** <br>**Asset Portfolio**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(203)  | $(69)  | $(363)  | $(449)  | $(569)  |
| Net realized gains (losses)  | 87  | 11  | 789  | 291  | 4332  |
| Change in unrealized gains (losses)  | 3356  | 137  | 499  | 2349  | (302)  |
| Increase (decrease) in net assets from operations  | 3240  | 79  | 925  | 2191  | 3461  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | —  | —  | (1076)  | —  | (3439)  |
| Contract maintenance charge  | (22)  | (6)  | (30)  | (18)  | —  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 6204  | 8446  | —  | 1  | (15148)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | 6182  | 8440  | (1106)  | (17)  | (18587)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 9422  | 8519  | (181)  | 2174  | (15126)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 12113  | 4157  | 17214  | 24154  | 44296  |
| **NET ASSETS AT END OF PERIOD**  | $21535  | $12676  | $17033  | $26328  | $29170  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 243  | 182  | 1406  | 1233  | 2761  |
| &nbsp;&nbsp;&nbsp; Units issued  | 94  | 330  | —  | —  | 514  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | —  | —  | (87)  | (1)  | (1648)  |
| Units outstanding at end of period  | 337  | 512  | 1319  | 1232  | 1627  |

---

**See notes to financial statements.**

**61**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**AST Preservation** <br>**Asset Allocation** <br>**Portfolio**  | <br>**AST Small-Cap** <br>**Equity Portfolio**  | <br>**BNY Mellon Stock** <br>**Index Fund, Inc.**  | **BNY Mellon** <br>**Sustainable U.S.** <br>**Equity Portfolio,** <br>**Inc.**  | **BNY Mellon VIF,** <br>**Appreciation** <br>**Portfolio - Initial** <br>**Shares**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(891)  | $(72)  | $(1789)  | $(950)  | $(831)  |
| Net realized gains (losses)  | 431  | 11  | 160420  | 2476  | 9732  |
| Change in unrealized gains (losses)  | 4034  | 683  | 245041  | 24918  | 3619  |
| Increase (decrease) in net assets from operations  | 3574  | 622  | 403672  | 26444  | 12520  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | 500  | —  |
| Transfers for contract benefits and terminations  | —  | —  | (61584)  | (3073)  | (48069)  |
| Contract maintenance charge  | (60)  | (8)  | (632)  | (88)  | (28)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | —  | —  | (1537)  | 6  | —  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (60)  | (8)  | (63753)  | (2655)  | (48097)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 3514  | 614  | 339919  | 23789  | (35577)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 57602  | 4715  | 1782425  | 114075  | 106250  |
| **NET ASSETS AT END OF PERIOD**  | $61116  | $5329  | $2122344  | $137864  | $70673  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 3570  | 147  | 47558  | 4432  | 2743  |
| &nbsp;&nbsp;&nbsp; Units issued  | —  | —  | 5  | 16  | —  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (4)  | —  | (1564)  | (105)  | (1105)  |
| Units outstanding at end of period  | 3566  | 147  | 45999  | 4343  | 1638  |

---

**See notes to financial statements.**

**62**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**BNY Mellon VIF,** <br>**Government Money** <br>**Market Portfolio**  | **Fidelity® VIP** <br>**Contrafund<sup>SM</sup>**<br>**Portfolio - Initial** <br>**Class**  | **Fidelity® VIP** <br>**Contrafund<sup>SM</sup>** <br>**Portfolio - Service** <br>**Class 2**  | **Fidelity® VIP** <br>**Equity-Income** <br>**Portfolio<sup>SM</sup> - Initial** <br>**Class**  | **Fidelity® VIP** <br>**Freedom 2010** <br>**Portfolio<sup>SM</sup> -** <br>**Service Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $6224  | $(16715)  | $(28709)  | $4421  | $1053  |
| Net realized gains (losses)  | —  | 229122  | 488705  | 73151  | (242)  |
| Change in unrealized gains (losses)  | —  | 204300  | 12483  | 43108  | 1194  |
| Increase (decrease) in net assets from operations  | 6224  | 416707  | 472479  | 120680  | 2005  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | 375  | 250  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (11735)  | (79072)  | (689721)  | (99822)  | (1358)  |
| Contract maintenance charge  | (196)  | (647)  | (2456)  | (331)  | (64)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 1911  | (13358)  | (62677)  | 773  | —  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (9645)  | (92827)  | (754854)  | (99380)  | (1422)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (3421)  | 323880  | (282375)  | 21300  | 583  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 184168  | 1334553  | 1594756  | 895154  | 56836  |
| **NET ASSETS AT END OF PERIOD**  | $180747  | $1658433  | $1312381  | $916454  | $57419  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 18573  | 25016  | 43991  | 25054  | 3253  |
| &nbsp;&nbsp;&nbsp; Units issued  | 225  | 11  | 528  | 40  | 3  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (1174)  | (1523)  | (17739)  | (2576)  | (79)  |
| Units outstanding at end of period  | 17624  | 23504  | 26780  | 22518  | 3177  |

---

**See notes to financial statements.**

**63**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Fidelity® VIP** <br>**Freedom 2020** <br>**Portfolio<sup>SM</sup> -** <br>**Service Class 2**  | **Fidelity® VIP** <br>**Freedom 2030** <br>**Portfolio<sup>SM</sup> -** <br>**Service Class 2**  | **Fidelity® VIP** <br>**Freedom Income** <br>**Portfolio<sup>SM</sup> -** <br>**Service Class 2**  | **Fidelity® VIP** <br>**Government Money** <br>**Market Portfolio -** <br>**Initial Class**  | **Fidelity® VIP** <br>**Government Money** <br>**Market Portfolio -** <br>**Service Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $18984  | $84  | $12569  | $116331  | $48580  |
| Net realized gains (losses)  | 53862  | 130  | (2422)  | —  | —  |
| Change in unrealized gains (losses)  | 38131  | 1133  | 6934  | —  | —  |
| Increase (decrease) in net assets from operations  | 110977  | 1347  | 17081  | 116331  | 48580  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (52518)  | —  | (28200)  | (231640)  | (83970)  |
| Contract maintenance charge  | (2267)  | (7)  | (3718)  | (1598)  | (4953)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 944  | 1  | 24803  | 2095731  | 247516  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (53841)  | (6)  | (7115)  | 1862493  | 158593  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 57136  | 1341  | 9966  | 1978824  | 207173  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 2003501  | 18223  | 576939  | 3254919  | 1570648  |
| **NET ASSETS AT END OF PERIOD**  | $2060637  | $19564  | $586905  | $5233743  | $1777821  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 107003  | 849  | 38668  | 324014  | 169968  |
| &nbsp;&nbsp;&nbsp; Units issued  | 47  | —  | 1709  | 226580  | 27222  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (2776)  | —  | (2071)  | (48426)  | (11062)  |
| Units outstanding at end of period  | 104274  | 849  | 38306  | 502168  | 186128  |

---

**See notes to financial statements.**

**64**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  | **Fidelity® VIP**  | | | |
|  | **Fidelity® VIP**  | **Growth**  | | | |
|  | **Growth & Income**  | **Opportunities**  | | | |
|  | **Portfolio - Service Portfolio - Initial**  | **Portfolio - Service Portfolio - Initial**  | | | |
|  | **Class 2**  | **Class**  | **Fidelity® VIP** <br>**Growth** <br>**Opportunities** <br>**Portfolio - Service** <br>**Class 2**  | <br>**Fidelity® VIP** <br>**Growth Portfolio -** <br>**Initial Class**  | <br>**Fidelity® VIP High** <br>**Income Portfolio -** <br>**Initial Class**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(132)  | $(5775)  | $(5899)  | $(16292)  | $5635  |
| Net realized gains (losses)  | 5959  | 47776  | 12297  | 462731  | (7246)  |
| Change in unrealized gains (losses)  | 405  | 103415  | 117592  | (111833)  | 10178  |
| Increase (decrease) in net assets from operations  | 6232  | 145416  | 123990  | 334606  | 8567  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (8636)  | (108928)  | (25546)  | (474345)  | (1920)  |
| Contract maintenance charge  | (38)  | (119)  | —  | (465)  | (45)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (350)  | (1670)  | (42736)  | (2005)  | (33642)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (9024)  | (110717)  | (68282)  | (476815)  | (35607)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (2792)  | 34699  | 55708  | (142209)  | (27040)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 33858  | 433361  | 370051  | 1452129  | 148470  |
| **NET ASSETS AT END OF PERIOD**  | $31066  | $468060  | $425759  | $1309920  | $121430  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 919  | 7952  | 6172  | 36629  | 7294  |
| &nbsp;&nbsp;&nbsp; Units issued  | —  | 6  | 180  | 31  | 108  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (227)  | (1696)  | (1121)  | (11267)  | (1858)  |
| Units outstanding at end of period  | 692  | 6262  | 5231  | 25393  | 5544  |

---

**See notes to financial statements.**

**65**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Fidelity® VIP High** <br>**Income Portfolio -** <br>**Service Class 2**  | <br>**Fidelity® VIP** <br>**Index 500 Portfolio** <br>**- Initial Class**  | <br>**Fidelity® VIP** <br>**Index 500 Portfolio** <br>**- Service Class 2**  | **Fidelity® VIP** <br>**Investment Grade** <br>**Bond Portfolio -** <br>**Initial Class**  | <br>**Fidelity® VIP Mid** <br>**Cap Portfolio -** <br>**Service Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $106  | $(1)  | $(4871)  | $6298  | $(3498)  |
| Net realized gains (losses)  | (193)  | 89317  | 236265  | (2934)  | 42119  |
| Change in unrealized gains (losses)  | 253  | 137743  | 16026  | (3196)  | 2982  |
| Increase (decrease) in net assets from operations  | 166  | 227059  | 247420  | 168  | 41603  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (956)  | (128926)  | (480298)  | (18409)  | (9107)  |
| Contract maintenance charge  | (1)  | (361)  | (1306)  | (106)  | (454)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 64  | (4857)  | 1943  | 49001  | (1108)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (893)  | (134144)  | (479661)  | 30486  | (10669)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (727)  | 92915  | (232241)  | 30654  | 30934  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 3097  | 1038701  | 1346278  | 244967  | 273584  |
| **NET ASSETS AT END OF PERIOD**  | $2370  | $1131616  | $1114037  | $275621  | $304518  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 168  | 27877  | 35324  | 12605  | 9115  |
| &nbsp;&nbsp;&nbsp; Units issued  | 5  | —  | 432  | 2437  | 129  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (56)  | (3254)  | (11960)  | (933)  | (470)  |
| Units outstanding at end of period  | 117  | 24623  | 23796  | 14109  | 8774  |

---

**See notes to financial statements.**

**66**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Fidelity® VIP** <br>**Overseas Portfolio -** <br>**Initial Class**  | <br>**Franklin DynaTech** <br>**VIP Fund - Class 2**  | **Franklin Growth** <br>**and Income VIP** <br>**Fund - Class 2**  | <br>**Franklin Income** <br>**VIP Fund - Class 2**  | **Franklin Large Cap** <br>**Growth VIP Fund -** <br>**Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $253  | $(543)  | $28803  | $169395  | $(67674)  |
| Net realized gains (losses)  | 15968  | (217)  | (164321)  | (19083)  | 625025  |
| Change in unrealized gains (losses)  | (10357)  | 7540  | 684249  | 102730  | 436753  |
| Increase (decrease) in net assets from operations  | 5864  | 6780  | 548731  | 253042  | 994104  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | 150  | 204  | —  |
| Transfers for contract benefits and terminations  | (37420)  | —  | (799308)  | (700129)  | (701617)  |
| Contract maintenance charge  | (68)  | (339)  | (2791)  | (3678)  | (3066)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (123)  | 78  | (53171)  | (181239)  | (304036)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (37611)  | (261)  | (855120)  | (884842)  | (1008719)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (31747)  | 6519  | (306389)  | (631800)  | (14615)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 129934  | 24377  | 3741536  | 5008691  | 4372417  |
| **NET ASSETS AT END OF PERIOD**  | $98187  | $30896  | $3435147  | $4376891  | $4357802  |
| UNITS OUTSTANDING  |  |  |  |  |  |
| UNITS OUTSTANDING  |  |  |  |  |  |
| Units outstanding at beginning of period  | 6641  | 669  | 91559  | 205886  | 116535  |
| &nbsp;&nbsp;&nbsp; Units issued  | 16  | 2  | 605  | 1984  | 1927  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (1822)  | (8)  | (19706)  | (38079)  | (24892)  |
| Units outstanding at end of period  | 4835  | 663  | 72458  | 169791  | 93570  |

---

**See notes to financial statements.**

**67**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Franklin Mutual** <br>**Global Discovery** <br>**VIP Fund - Class 2**  | <br>**Franklin Mutual** <br>**Shares VIP Fund -** <br>**Class 2**  | <br>**Franklin Small Cap** <br>**Value VIP Fund -** <br>**Class 2**  | **Franklin U.S.** <br>**Government** <br>**Securities VIP** <br>**Fund - Class 2**  | **Goldman Sachs** <br>**VIT Large Cap** <br>**Value Fund -** <br>**Institutional Class**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(762)  | $10536  | $(13004)  | $14901  | $(35)  |
| Net realized gains (losses)  | 52198  | 48059  | 14197  | (41463)  | 2138  |
| Change in unrealized gains (losses)  | (27650)  | 255374  | 202690  | 30425  | 557  |
| Increase (decrease) in net assets from operations  | 23786  | 313969  | 203883  | 3863  | 2660  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 501  | —  | 254  | —  |
| Transfers for contract benefits and terminations  | (192918)  | (996950)  | (539655)  | (433074)  | (1499)  |
| Contract maintenance charge  | (1211)  | (3598)  | (2248)  | (714)  | (48)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 7105  | (4194)  | (1056)  | 59833  | (115)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (187024)  | (1004241)  | (542959)  | (373701)  | (1662)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (163238)  | (690272)  | (339076)  | (369838)  | 998  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 561294  | 3462337  | 2335743  | 1058625  | 18070  |
| **NET ASSETS AT END OF PERIOD**  | $398056  | $2772065  | $1996667  | $688787  | $19068  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 23591  | 112706  | 43942  | 92161  | 694  |
| &nbsp;&nbsp;&nbsp; Units issued  | 306  | 1320  | 689  | 6126  | 1  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (7974)  | (31938)  | (10129)  | (38385)  | (63)  |
| Units outstanding at end of period  | 15923  | 82088  | 34502  | 59902  | 632  |

---

**See notes to financial statements.**

**68**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Goldman Sachs** <br>**VIT Mid Cap Value** <br>**Fund - Institutional** <br>**Class**  | **Goldman Sachs** <br>**VIT Small Cap** <br>**Equity Insights** <br>**Fund - Institutional** <br>**Class**  | <br>**Goldman Sachs** <br>**VIT U.S. Equity** <br>**Insights Fund -** <br>**Institutional Class**  | <br>**Invesco V.I.** <br>**American** <br>**Franchise Fund -** <br>**Series I**  | <br>**Invesco V.I.** <br>**American** <br>**Franchise Fund -** <br>**Series II**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(554)  | $(416)  | $(397)  | $(81523)  | $(27489)  |
| Net realized gains (losses)  | 3805  | 3886  | 8467  | 303897  | 41067  |
| Change in unrealized gains (losses)  | 2843  | 3619  | 799  | 1570959  | 461717  |
| Increase (decrease) in net assets from operations  | 6094  | 7089  | 8869  | 1793333  | 475295  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | 5375  | 9840  |
| Transfers for contract benefits and terminations  | —  | (2114)  | (12563)  | (902161)  | (61691)  |
| Contract maintenance charge  | (139)  | (59)  | (125)  | (3873)  | (3329)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (1)  | (203)  | (558)  | (116166)  | (72012)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (140)  | (2376)  | (13246)  | (1016825)  | (127192)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 5954  | 4713  | (4377)  | 776508  | 348103  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 59244  | 43356  | 38699  | 5859172  | 1505537  |
| **NET ASSETS AT END OF PERIOD**  | $65198  | $48069  | $34322  | $6635680  | $1853640  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 1823  | 1599  | 1048  | 157521  | 34638  |
| &nbsp;&nbsp;&nbsp; Units issued  | —  | 2  | 1  | 286  | 337  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (4)  | (84)  | (325)  | (27735)  | (2250)  |
| Units outstanding at end of period  | 1819  | 1517  | 724  | 130072  | 32725  |

---

**See notes to financial statements.**

**69**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I.** <br>**American Value** <br>**Fund - Series I**  | **Invesco V.I.** <br>**American Value** <br>**Fund - Series II**  | **Invesco V.I.** <br>**Comstock Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Comstock Fund -** <br>**Series II**  | **Invesco V.I. Core** <br>**Equity Fund -** <br>**Series I**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(10512)  | $(17786)  | $1763  | $(9941)  | $(19930)  |
| Net realized gains (losses)  | 57231  | 89056  | 124896  | 589045  | 337488  |
| Change in unrealized gains (losses)  | 604376  | 399368  | (40754)  | 17998  | 381300  |
| Increase (decrease) in net assets from operations  | 651095  | 470638  | 85905  | 597102  | 698858  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 4316  | —  | —  | 1875  |
| Transfers for contract benefits and terminations  | (303029)  | (342640)  | (83534)  | (870839)  | (363256)  |
| Contract maintenance charge  | (2088)  | (5157)  | (379)  | (11000)  | (2422)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 12786  | (105731)  | (244833)  | (9694)  | (48918)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (292331)  | (449212)  | (328746)  | (891533)  | (412721)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 358764  | 21426  | (242841)  | (294431)  | 286137  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 2433255  | 1862726  | 901046  | 4882927  | 3127222  |
| **NET ASSETS AT END OF PERIOD**  | $2792019  | $1884152  | $658205  | $4588496  | $3413359  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 135526  | 50987  | 21464  | 132390  | 105135  |
| &nbsp;&nbsp;&nbsp; Units issued  | 1245  | 783  | 36  | 821  | 797  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (16578)  | (10769)  | (7326)  | (24323)  | (14223)  |
| Units outstanding at end of period  | 120193  | 41001  | 14174  | 108888  | 91709  |

---

**See notes to financial statements.**

**70**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Invesco V.I. Core** <br>**Equity Fund -** <br>**Series II**  | <br>**Invesco V.I. Core** <br>**Plus Bond Fund -** <br>**Series I**  | <br>**Invesco V.I. Core** <br>**Plus Bond Fund -** <br>**Series II**  | <br>**Invesco V.I.** <br>**Discovery Large** <br>**Cap Fund - Series I**  | **Invesco V.I.** <br>**Discovery Large** <br>**Cap Fund - Series** <br>**II**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(328)  | $8403  | $37720  | $(5951)  | $(85112)  |
| Net realized gains (losses)  | 2312  | (2148)  | (970)  | 61449  | 212744  |
| Change in unrealized gains (losses)  | 3255  | 565  | (10902)  | 88993  | 1441645  |
| Increase (decrease) in net assets from operations  | 5239  | 6820  | 25848  | 144491  | 1569277  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | —  | (30483)  | (249546)  | (158799)  | (880960)  |
| Contract maintenance charge  | (111)  | (150)  | (2961)  | (213)  | (5046)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 9  | (5759)  | 96175  | (217113)  | (150119)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (102)  | (36392)  | (156332)  | (376125)  | (1036125)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 5137  | (29572)  | (130484)  | (231634)  | 533152  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 22693  | 385819  | 2054974  | 678490  | 5300607  |
| **NET ASSETS AT END OF PERIOD**  | $27830  | $356247  | $1924490  | $446856  | $5833759  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 841  | 24163  | 209600  | 23170  | 118030  |
| &nbsp;&nbsp;&nbsp; Units issued  | —  | 683  | 10959  | 31  | 1366  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (4)  | (2926)  | (26503)  | (11684)  | (20786)  |
| Units outstanding at end of period  | 837  | 21920  | 194056  | 11517  | 98610  |

---

**See notes to financial statements.**

**71**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I.** <br>**Discovery Mid Cap** <br>**Growth Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Discovery Mid Cap** <br>**Growth Fund -** <br>**Series II**  | **Invesco V.I.** <br>**Diversified** <br>**Dividend Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Diversified** <br>**Dividend Fund -** <br>**Series II**  | **Invesco V.I.** <br>**Equally-Weighted** <br>**S&P 500 Fund -** <br>**Series I**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(11739)  | $(30522)  | $29514  | $622  | $4646  |
| Net realized gains (losses)  | 7326  | (8944)  | 288395  | 47283  | 66129  |
| Change in unrealized gains (losses)  | 180179  | 433463  | 270952  | 21741  | 205727  |
| Increase (decrease) in net assets from operations  | 175766  | 393997  | 588861  | 69646  | 276502  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 236  | 420  | —  | —  |
| Transfers for contract benefits and terminations  | (88761)  | (256609)  | (182458)  | (9076)  | (196812)  |
| Contract maintenance charge  | (306)  | (4282)  | (2243)  | (532)  | (511)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (692)  | (96602)  | (13888)  | (52001)  | (268)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (89759)  | (357257)  | (198169)  | (61609)  | (197591)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 86007  | 36740  | 390692  | 8037  | 78911  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 806695  | 1955022  | 5090690  | 616183  | 2593556  |
| **NET ASSETS AT END OF PERIOD**  | $892702  | $1991762  | $5481382  | $624220  | $2672467  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 47612  | 66702  | 50034  | 22611  | 240654  |
| &nbsp;&nbsp;&nbsp; Units issued  | 22  | 475  | 659  | 103  | 249  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (5248)  | (10623)  | (2453)  | (1811)  | (17723)  |
| Units outstanding at end of period  | 42386  | 56554  | 48240  | 20903  | 223180  |

---

**See notes to financial statements.**

**72**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I.** <br>**Equally-Weighted** <br>**S&P 500 Fund -** <br>**Series II**  | <br>**Invesco V.I. Equity** <br>**and Income Fund -** <br>**Series I**  | <br>**Invesco V.I. Equity** <br>**and Income Fund -** <br>**Series II**  | **Invesco V.I. EQV** <br>**International** <br>**Equity Fund -** <br>**Series I**  | **Invesco V.I. EQV** <br>**International** <br>**Equity Fund -** <br>**Series II**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(5892)  | $6538  | $2801  | $3371  | $(43)  |
| Net realized gains (losses)  | 44714  | 58779  | 101245  | 20042  | 305  |
| Change in unrealized gains (losses)  | 128128  | 76831  | 55211  | (26513)  | (888)  |
| Increase (decrease) in net assets from operations  | 166950  | 142148  | 159257  | (3100)  | (626)  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | 2760  | —  | 4140  |
| Transfers for contract benefits and terminations  | (55737)  | (118279)  | (451097)  | (59151)  | —  |
| Contract maintenance charge  | (8565)  | (920)  | (2645)  | (404)  | —  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 2272  | 4676  | 1337887  | 61  | (4)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (62030)  | (114523)  | 886905  | (59494)  | 4136  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 104920  | 27625  | 1046162  | (62594)  | 3510  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 1614034  | 1390017  | 851829  | 848442  | 40489  |
| **NET ASSETS AT END OF PERIOD**  | $1718954  | $1417642  | $1897991  | $785848  | $43999  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 151355  | 61983  | 28395  | 35915  | 1475  |
| &nbsp;&nbsp;&nbsp; Units issued  | 316  | 251  | 45375  | 292  | 151  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (5753)  | (4971)  | (15354)  | (2850)  | —  |
| Units outstanding at end of period  | 145918  | 57263  | 58416  | 33357  | 1626  |

---

**See notes to financial statements.**

**73**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I. Global** <br>**Core Equity Fund -** <br>**Series I**  | **Invesco V.I. Global** <br>**Core Equity Fund -** <br>**Series II**  | <br>**Invesco V.I. Global** <br>**Fund - Series I**  | <br>**Invesco V.I. Global** <br>**Fund - Series II**  | **Invesco V.I. Global** <br>**Strategic Income** <br>**Fund - Series I**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(2534)  | $(1191)  | $(6876)  | $(16362)  | $6434  |
| Net realized gains (losses)  | 27970  | 3776  | 43136  | 90923  | (8794)  |
| Change in unrealized gains (losses)  | 124988  | 24298  | 37589  | 71573  | 10177  |
| Increase (decrease) in net assets from operations  | 150424  | 26883  | 73849  | 146134  | 7817  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (53632)  | (6581)  | (34514)  | (128504)  | (74439)  |
| Contract maintenance charge  | (505)  | (385)  | (125)  | (1855)  | (147)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (4707)  | 422  | (29281)  | (37753)  | 7945  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (58844)  | (6544)  | (63920)  | (168112)  | (66641)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 91580  | 20339  | 9929  | (21978)  | (58824)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 1002796  | 180507  | 540621  | 1083231  | 434439  |
| **NET ASSETS AT END OF PERIOD**  | $1094376  | $200846  | $550550  | $1061253  | $375615  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 25967  | 8404  | 14488  | 20702  | 27319  |
| &nbsp;&nbsp;&nbsp; Units issued  | 1646  | 16  | 66  | 278  | 673  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (3028)  | (257)  | (1682)  | (3114)  | (4077)  |
| Units outstanding at end of period  | 24585  | 8163  | 12872  | 17866  | 23915  |

---

**See notes to financial statements.**

**74**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Invesco V.I. Global** <br>**Strategic Income** <br>**Fund - Series II**  | **Invesco V.I.** <br>**Government Money** <br>**Market Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Government Money** <br>**Market Fund -** <br>**Series II**  | **Invesco V.I.** <br>**Government** <br>**Securities Fund -** <br>**Series I**  | <br>**Invesco V.I.** <br>**Growth and Income** <br>**Fund - Series II**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $41868  | $5173  | $1  | $5651  | $(11725)  |
| Net realized gains (losses)  | (93921)  | —  | —  | (10611)  | 209631  |
| Change in unrealized gains (losses)  | 106835  | —  | —  | 7770  | 147006  |
| Increase (decrease) in net assets from operations  | 54782  | 5173  | 1  | 2810  | 344912  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | 1088  | —  | —  | —  | 989  |
| Transfers for contract benefits and terminations  | (650062)  | (3447)  | —  | (80274)  | (638481)  |
| Contract maintenance charge  | (2390)  | (65)  | —  | (329)  | (2491)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 185158  | (1)  | (1)  | 10084  | (43973)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (466206)  | (3513)  | (1)  | (70519)  | (683956)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (411424)  | 1660  | —  | (67709)  | (339044)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 4153596  | 151922  | 15  | 453343  | 2615963  |
| **NET ASSETS AT END OF PERIOD**  | $3742172  | $153582  | $15  | $385634  | $2276919  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 239599  | 15722  | 2  | 29347  | 62578  |
| &nbsp;&nbsp;&nbsp; Units issued  | 14306  | 4  | —  | 637  | 962  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (40098)  | (362)  | —  | (5118)  | (15430)  |
| Units outstanding at end of period  | 213807  | 15364  | 2  | 24866  | 48110  |

---

**See notes to financial statements.**

**75**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I. High** <br>**Yield Fund - Series** <br>**I**  | **Invesco V.I. High** <br>**Yield Fund - Series** <br>**II**  | **Invesco V.I. Main** <br>**Street Fund® -** <br>**Series I**  | **Invesco V.I. Main** <br>**Street Fund® -** <br>**Series II**  | **Invesco V.I. Main** <br>**Street Mid Cap** <br>**Fund® - Series I**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $14342  | $12307  | $(17716)  | $(109260)  | $(4071)  |
| Net realized gains (losses)  | (7446)  | (3734)  | 140974  | 694080  | 9303  |
| Change in unrealized gains (losses)  | 14549  | 9845  | 150775  | 876305  | 53568  |
| Increase (decrease) in net assets from operations  | 21445  | 18418  | 274033  | 1461125  | 58800  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | 375  | 23660  | —  |
| Transfers for contract benefits and terminations  | (64341)  | (17521)  | (39286)  | (1060967)  | (12167)  |
| Contract maintenance charge  | (187)  | (1542)  | (833)  | (3813)  | (200)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 5115  | 6796  | (1010)  | (197228)  | 364  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (59413)  | (12267)  | (40754)  | (1238348)  | (12003)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (37968)  | 6151  | 233279  | 222777  | 46797  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 377989  | 332907  | 1253040  | 7182175  | 384929  |
| **NET ASSETS AT END OF PERIOD**  | $340021  | $339058  | $1486319  | $7404952  | $431726  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 16554  | 16366  | 38153  | 159772  | 10478  |
| &nbsp;&nbsp;&nbsp; Units issued  | 501  | 397  | 23  | 1318  | 9  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (3232)  | (1001)  | (1112)  | (25496)  | (299)  |
| Units outstanding at end of period  | 13823  | 15762  | 37064  | 135594  | 10188  |

---

**See notes to financial statements.**

**76**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Invesco V.I. Main** <br>**Street Mid Cap** <br>**Fund® - Series II**  | **Invesco V.I. Main** <br>**Street Small Cap** <br>**Fund® - Series I**  | **Invesco V.I. Main** <br>**Street Small Cap** <br>**Fund® - Series II**  | **Invesco V.I.** <br>**Technology Fund -** <br>**Series I**  | **Invesco V.I.** <br>**Technology Fund -** <br>**Series II**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(669)  | $(4953)  | $(34984)  | $(6775)  | $(3799)  |
| Net realized gains (losses)  | 1065  | 43950  | 211278  | 24177  | 12036  |
| Change in unrealized gains (losses)  | 5387  | 2612  | 57360  | 116318  | 59170  |
| Increase (decrease) in net assets from operations  | 5783  | 41609  | 233654  | 133720  | 67407  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | 4140  | —  | 120  | —  | 2760  |
| Transfers for contract benefits and terminations  | —  | (60600)  | (529099)  | (35446)  | —  |
| Contract maintenance charge  | —  | (104)  | (2251)  | (215)  | —  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 1  | (63567)  | 6592  | 12  | (1)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | 4141  | (124271)  | (524638)  | (35649)  | 2759  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 9924  | (82662)  | (290984)  | 98071  | 70166  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 37760  | 442229  | 2506195  | 429909  | 211231  |
| **NET ASSETS AT END OF PERIOD**  | $47684  | $359567  | $2215211  | $527980  | $281397  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 1257  | 9278  | 41869  | 9355  | 4957  |
| &nbsp;&nbsp;&nbsp; Units issued  | 126  | 79  | 648  | 7  | 55  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | —  | (2578)  | (8714)  | (683)  | —  |
| Units outstanding at end of period  | 1383  | 6779  | 33803  | 8679  | 5012  |

---

**See notes to financial statements.**

**77**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Lord Abbett Bond** <br>**Debenture Portfolio** <br>**- Class VC**  | **Lord Abbett** <br>**Fundamental** <br>**Equity Portfolio -** <br>**Class VC**  | <br>**Lord Abbett** <br>**Growth and Income** <br>**Portfolio - Class VC**  | **Lord Abbett** <br>**Growth** <br>**Opportunities** <br>**Portfolio - Class VC**  | <br>**Lord Abbett Mid** <br>**Cap Stock Portfolio** <br>**- Class VC**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $68932  | $(5878)  | $(7626)  | $(11624)  | $(17046)  |
| Net realized gains (losses)  | (18801)  | 55282  | 117291  | (24563)  | 216859  |
| Change in unrealized gains (losses)  | 37795  | 53896  | 58207  | 233312  | 2000  |
| Increase (decrease) in net assets from operations  | 87926  | 103300  | 167872  | 197125  | 201813  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (202520)  | (101927)  | (290180)  | (81497)  | (203904)  |
| Contract maintenance charge  | (1022)  | (558)  | (1768)  | (960)  | (495)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 37285  | (5913)  | (22146)  | (13539)  | 5124  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (166257)  | (108398)  | (314094)  | (95996)  | (199275)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (78331)  | (5098)  | (146222)  | 101129  | 2538  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 1759864  | 711818  | 972502  | 707467  | 1568768  |
| **NET ASSETS AT END OF PERIOD**  | $1681533  | $706720  | $826280  | $808596  | $1571306  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 85097  | 21875  | 35385  | 19853  | 59687  |
| &nbsp;&nbsp;&nbsp; Units issued  | 2163  | 95  | 616  | 1139  | 1145  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (10063)  | (3061)  | (10893)  | (3383)  | (7927)  |
| Units outstanding at end of period  | 77197  | 18909  | 25108  | 17609  | 52905  |

---

**See notes to financial statements.<br> 78**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **LVIP Nomura** <br>**SMID Cap Core** <br>**Fund - Standard** <br>**Class**  | <br>**MFS® VIT** <br>**Investors Trust** <br>**Series - Initial Class**  | <br>**MFS® VIT New** <br>**Discovery Series -** <br>**Initial Class**  | <br>**MFS® VIT Total** <br>**Return Bond Series** <br>**- Initial Class**  | <br>**MFS® VIT II High** <br>**Yield Portfolio -** <br>**Initial Class**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(2537)  | $(1020)  | $(2552)  | $5443  | $4277  |
| Net realized gains (losses)  | 27263  | 20775  | (2734)  | (1251)  | (2963)  |
| Change in unrealized gains (losses)  | 20793  | 6607  | 15781  | (2041)  | 3807  |
| Increase (decrease) in net assets from operations  | 45519  | 26362  | 10495  | 2151  | 5121  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits.  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (67995)  | (25352)  | (8326)  | (4035)  | (20704)  |
| Contract maintenance charge  | (82)  | (79)  | (81)  | (30)  | (25)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (199)  | 241  | 1649  | (15458)  | 1168  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (68276)  | (25190)  | (6758)  | (19523)  | (19561)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (22757)  | 1172  | 3737  | (17372)  | (14440)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 370225  | 159013  | 199580  | 199846  | 104853  |
| **NET ASSETS AT END OF PERIOD**  | $347468  | $160185  | $203317  | $182474  | $90413  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 9577  | 4668  | 6089  | 9862  | 4430  |
| &nbsp;&nbsp;&nbsp; Units issued  | 8  | 6  | 52  | —  | 49  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (1651)  | (690)  | (255)  | (970)  | (861)  |
| Units outstanding at end of period  | 7934  | 3984  | 5886  | 8892  | 3618  |

---

**See notes to financial statements. <br> 79**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Morgan Stanley** <br>**VIF Discovery** <br>**Portfolio - Class I**  | <br>**Morgan Stanley** <br>**VIF Discovery** <br>**Portfolio - Class II**  | **Morgan Stanley** <br>**VIF Emerging** <br>**Markets Debt** <br>**Portfolio - Class II**  | **Morgan Stanley** <br>**VIF Emerging** <br>**Markets Equity** <br>**Portfolio - Class I**  | **Morgan Stanley** <br>**VIF Emerging** <br>**Markets Equity** <br>**Portfolio - Class II**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(4056)  | $(24960)  | $60771  | $(51)  | $(14)  |
| Net realized gains (losses)  | (17905)  | (207206)  | (19621)  | 4061  | (239)  |
| Change in unrealized gains (losses)  | 119130  | 760215  | 21724  | 6104  | 844  |
| Increase (decrease) in net assets from operations  | 97169  | 528049  | 62874  | 10114  | 591  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | —  |
| Transfers for contract benefits and terminations  | (23316)  | (121843)  | (46935)  | (10603)  | (3013)  |
| Contract maintenance charge  | (604)  | (6363)  | (164)  | (75)  | (41)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 198  | (140228)  | 2341  | (49763)  | 306  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (23722)  | (268434)  | (44758)  | (60441)  | (2748)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 73447  | 259615  | 18116  | (50327)  | (2157)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 250932  | 1433723  | 671311  | 130093  | 14223  |
| **NET ASSETS AT END OF PERIOD**  | $324379  | $1693338  | $689427  | $79766  | $12066  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 4971  | 35381  | 26223  | 5096  | 401  |
| &nbsp;&nbsp;&nbsp; Units issued  | —  | 1258  | 325  | 1  | 16  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (369)  | (7685)  | (1988)  | (2271)  | (105)  |
| Units outstanding at end of period  | 4602  | 28954  | 24560  | 2826  | 312  |

---

**See notes to financial statements. <br> 80**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Morgan Stanley** <br>**VIF Global** <br>**Strategist Portfolio** <br>**- Class I**  | **Morgan Stanley** <br>**VIF Global** <br>**Strategist Portfolio** <br>**- Class II**  | <br>**Morgan Stanley** <br>**VIF Growth** <br>**Portfolio - Class I**  | <br>**Morgan Stanley** <br>**VIF Growth** <br>**Portfolio - Class II**  | <br>**Nomura VIP Small** <br>**Cap Value Series -** <br>**Standard Class**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(15968)  | $(2594)  | $(96892)  | $(27846)  | $521  |
| Net realized gains (losses)  | (10854)  | (6016)  | (500959)  | (76248)  | 35167  |
| Change in unrealized gains (losses)  | 94835  | 17837  | 3307485  | 773300  | 25293  |
| Increase (decrease) in net assets from operations  | 68013  | 9227  | 2709634  | 669206  | 60981  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | 780  | —  | —  |
| Transfers for contract benefits and terminations  | (90756)  | (50062)  | (630784)  | (49312)  | (42676)  |
| Contract maintenance charge  | (732)  | (306)  | (3813)  | (7261)  | (339)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 377  | 293  | (99769)  | (73910)  | (564)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (91111)  | (50075)  | (733586)  | (130483)  | (43579)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (23098)  | (40848)  | 1976048  | 538723  | 17402  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 1162160  | 195084  | 6612245  | 1568463  | 633415  |
| **NET ASSETS AT END OF PERIOD**  | $1139062  | $154236  | $8588293  | $2107186  | $650817  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 61287  | 10641  | 129156  | 57010  | 9282  |
| &nbsp;&nbsp;&nbsp; Units issued  | 1174  | 30  | 1596  | 337  | 14  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (6108)  | (2538)  | (15191)  | (1932)  | (621)  |
| Units outstanding at end of period  | 56353  | 8133  | 115561  | 55415  | 8675  |

---

**See notes to financial statements. <br> 81**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **PIMCO VIT** <br>**CommodityRealReturn®** <br>**Strategy Portfolio -** <br>**Advisor Class**  | **PIMCO VIT** <br>**Emerging Markets** <br>**Bond Portfolio -** <br>**Advisor Class**  | <br>**PIMCO VIT Real** <br>**Return Portfolio -** <br>**Advisor Class**  | **PIMCO VIT** <br>**Total Return** <br>**Portfolio -** <br>**Advisor Class**  | <br>**Putnam VT Core** <br>**Equity Fund -** <br>**Class IB**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $10  | $263  | $575  | $1464  | $(38759)  |
| Net realized gains (losses)  | (27)  | (21)  | (335)  | (4146)  | 550006  |
| Change in unrealized gains (losses)  | 58  | 66  | 312  | 4060  | 713317  |
| Increase (decrease) in net assets from operations  | 41  | 308  | 552  | 1378  | 1224564  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | —  | —  | —  | 318  |
| Transfers for contract benefits and terminations  | —  | —  | (941)  | (587)  | (839001)  |
| Contract maintenance charge  | (3)  | (17)  | (119)  | (447)  | (1808)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | —  | —  | (5088)  | (24089)  | (19462)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (3)  | (17)  | (6148)  | (25123)  | (859953)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | 38  | 291  | (5596)  | (23745)  | 364611  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 1684  | 5318  | 55037  | 67648  | 5109578  |
| **NET ASSETS AT END OF PERIOD**  | $1722  | $5609  | $49441  | $43903  | $5474189  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 249  | 321  | 3917  | 4683  | 162331  |
| &nbsp;&nbsp;&nbsp; Units issued  | —  | —  | 218  | 18  | 1752  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | —  | (1)  | (632)  | (1676)  | (23750)  |
| Units outstanding at end of period  | 249  | 320  | 3503  | 3025  | 140333  |

---

**See notes to financial statements. <br> 82**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Putnam VT** <br>**Diversified Income** <br>**Fund - Class IB**  | <br>**Putnam VT** <br>**Emerging Markets** <br>**Equity Fund - Class** <br>**IB**  | **Putnam VT** <br>**Focused** <br>**International** <br>**Equity Fund - Class** <br>**IB**  | <br>**Putnam VT George** <br>**Putnam Balanced** <br>**Fund - Class IB**  | <br>**Putnam VT Global** <br>**Asset Allocation** <br>**Fund - Class IB**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $39201  | $486  | $5117  | $(4055)  | $10766  |
| Net realized gains (losses)  | (52329)  | 1738  | (7247)  | 135089  | 60056  |
| Change in unrealized gains (losses)  | 46238  | 41784  | 31673  | 273038  | 120667  |
| Increase (decrease) in net assets from operations  | 33110  | 44008  | 29543  | 404072  | 191489  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 480  | 480  | 56  | —  |
| Transfers for contract benefits and terminations  | (107339)  | (33602)  | (120794)  | (392860)  | (244359)  |
| Contract maintenance charge  | (108)  | (195)  | (537)  | (2080)  | (804)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | 8882  | 1598  | (1694)  | (23468)  | (42868)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (98565)  | (31719)  | (122545)  | (418352)  | (288031)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (65455)  | 12289  | (93002)  | (14280)  | (96542)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 835108  | 316774  | 1401701  | 2836940  | 1417169  |
| **NET ASSETS AT END OF PERIOD**  | $769653  | $329063  | $1308699  | $2822660  | $1320627  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 43194  | 18998  | 77619  | 109737  | 49288  |
| &nbsp;&nbsp;&nbsp; Units issued  | 947  | 180  | 580  | 1355  | 206  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (6011)  | (1849)  | (7267)  | (15562)  | (8788)  |
| Units outstanding at end of period  | 38130  | 17329  | 70932  | 95530  | 40706  |

---

**See notes to financial statements. <br> 83**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Putnam VT Global** <br>**Health Care Fund -** <br>**Class IB**  | **Putnam VT** <br>**Government Money** <br>**Market Fund -** <br>**Class IB**  | <br>**Putnam VT High** <br>**Yield Fund - Class** <br>**IB**  | <br>**Putnam VT Income** <br>**Fund - Class IB**  | **Putnam VT** <br>**International** <br>**Equity Fund - Class** <br>**IB**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(18650)  | $190179  | $67623  | $136593  | $24860  |
| Net realized gains (losses)  | 132803  | —  | (33063)  | (167510)  | 49221  |
| Change in unrealized gains (losses)  | (74873)  | —  | 57328  | 65328  | (15134)  |
| Increase (decrease) in net assets from operations  | 39280  | 190179  | 91888  | 34411  | 58947  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 805  | 183  | 338  | 638  |
| Transfers for contract benefits and terminations  | (306545)  | (1594828)  | (208599)  | (484585)  | (362815)  |
| Contract maintenance charge  | (979)  | (16090)  | (1151)  | (2660)  | (2306)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (7485)  | 1921132  | 12885  | 138112  | 6722  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (315009)  | 311019  | (196682)  | (348795)  | (357761)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (275729)  | 501198  | (104794)  | (314384)  | (298814)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 2001162  | 6522120  | 1514228  | 3452330  | 3072177  |
| **NET ASSETS AT END OF PERIOD**  | $1725433  | $7023318  | $1409434  | $3137946  | $2773363  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 42123  | 702776  | 52983  | 214712  | 151394  |
| &nbsp;&nbsp;&nbsp; Units issued  | 326  | 209362  | 1233  | 10977  | 3498  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (6124)  | (177394)  | (7715)  | (31526)  | (19848)  |
| Units outstanding at end of period  | 36325  | 734744  | 46501  | 194163  | 135044  |

---

**See notes to financial statements. <br> 84**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Putnam VT** <br>**International Value** <br>**Fund - Class IB**  | **Putnam VT Large** <br>**Cap Growth Fund -** <br>**Class IB**  | **Putnam VT Large** <br>**Cap Value Fund -** <br>**Class IB**  | **Putnam VT** <br>**Mortgage Securities** <br>**Fund - Class IB**  | **Putnam VT** <br>**Research Fund -** <br>**Class IB**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $5508  | $(145165)  | $(29609)  | $34796  | $(14903)  |
| Net realized gains (losses)  | 6613  | 1261679  | 1385315  | (20742)  | 126180  |
| Change in unrealized gains (losses)  | 5536  | 1937418  | 1044154  | 8519  | 240391  |
| Increase (decrease) in net assets from operations  | 17657  | 3053932  | 2399860  | 22573  | 351668  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 720  | 638  | 90  | 218  |
| Transfers for contract benefits and terminations  | (37795)  | (1187454)  | (1937810)  | (37243)  | (155285)  |
| Contract maintenance charge  | (103)  | (4565)  | (5648)  | (346)  | (707)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (17197)  | (1008695)  | (247376)  | 28622  | (23572)  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (55095)  | (2199994)  | (2190196)  | (8877)  | (179346)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (37438)  | 853938  | 209664  | 13696  | 172322  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 466303  | 10159719  | 13944795  | 645971  | 1478354  |
| **NET ASSETS AT END OF PERIOD**  | $428865  | $11013657  | $14154459  | $659667  | $1650676  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 23957  | 410880  | 269887  | 39082  | 38537  |
| &nbsp;&nbsp;&nbsp; Units issued  | 340  | 3044  | 1256  | 1780  | 508  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (3012)  | (71708)  | (40789)  | (2204)  | (4357)  |
| Units outstanding at end of period  | 21285  | 342216  | 230354  | 38658  | 34688  |

---

**See notes to financial statements. <br> 85**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | <br>**Putnam VT Small** <br>**Cap Growth Fund -** <br>**Class IB**  | <br>**Putnam VT Small** <br>**Cap Value Fund -** <br>**Class IB**  | <br>**Putnam VT** <br>**Sustainable Future** <br>**Fund - Class IB**  | **Putnam VT** <br>**Sustainable** <br>**Leaders Fund -** <br>**Class IB**  | **Templeton** <br>**Developing** <br>**Markets VIP Fund** <br>**- Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |  |  |  |  |
| Net investment income (loss)  | $(1723)  | $(6279)  | $(5453)  | $(89979)  | $13149  |
| Net realized gains (losses)  | 12605  | 68840  | 162  | 387711  | (3678)  |
| Change in unrealized gains (losses)  | 15793  | 27361  | 55551  | 1278448  | 27454  |
| Increase (decrease) in net assets from operations  | 26675  | 89922  | 50260  | 1576180  | 36925  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |  |  |  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |  |  |  |  |
| Deposits  | —  | 240  | —  | 180  | 660  |
| Transfers for contract benefits and terminations  | (8556)  | (177350)  | (7128)  | (814730)  | (143524)  |
| Contract maintenance charge  | (2)  | (718)  | (87)  | (3076)  | (506)  |
| Transfers among the sub-accounts and with the  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; Fixed Account - net  | (47680)  | (62538)  | 6  | (62115)  | 71  |
| Increase (decrease) in net assets from contract  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; transactions  | (56238)  | (240366)  | (7209)  | (879741)  | (143299)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (29563)  | (150444)  | 43051  | 696439  | (106374)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 113080  | 1890333  | 377322  | 7606514  | 610208  |
| **NET ASSETS AT END OF PERIOD**  | $83517  | $1739889  | $420373  | $8302953  | $503834  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| **UNITS OUTSTANDING**  |  |  |  |  |  |
| Units outstanding at beginning of period  | 2230  | 33014  | 7269  | 207515  | 17038  |
| &nbsp;&nbsp;&nbsp; Units issued  | 247  | 170  | 1  | 878  | 500  |
| &nbsp;&nbsp;&nbsp; Units redeemed  | (1095)  | (4147)  | (127)  | (21172)  | (4055)  |
| Units outstanding at end of period  | 1382  | 29037  | 7143  | 187221  | 13483  |

---

**See notes to financial statements. <br> 86**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**STATEMENT OF CHANGES IN NET ASSETS**

**For the Year Ended December 31, 2024**

---

| | |
|:---|:---|
|  | **Templeton Foreign** <br>**VIP Fund - Class 2**  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |
| &nbsp;&nbsp; **FROM OPERATIONS**  |  |
| Net investment income (loss)  | $30041  |
| Net realized gains (losses)  | 47796  |
| Change in unrealized gains (losses)  | (139555)  |
| Increase (decrease) in net assets from operations  | (61718)  |
| **INCREASE (DECREASE) IN NET ASSETS**  |  |
| &nbsp;&nbsp; **FROM CONTRACT TRANSACTIONS**  |  |
| Deposits  | 310  |
| Transfers for contract benefits and terminations  | (840060)  |
| Contract maintenance charge  | (4443)  |
| Transfers among the sub-accounts and with the  |  |
| &nbsp;&nbsp; Fixed Account - net  | 206382  |
| Increase (decrease) in net assets from contract  |  |
| &nbsp;&nbsp; transactions  | (637811)  |
| **INCREASE (DECREASE) IN NET ASSETS**  | (699529)  |
| **NET ASSETS AT BEGINNING OF PERIOD**  | 3699919  |
| **NET ASSETS AT END OF PERIOD**  | $3000390  |
| **UNITS OUTSTANDING**  |  |
| **UNITS OUTSTANDING**  |  |
| Units outstanding at beginning of period  | 162881  |
| &nbsp;&nbsp; Units issued  | 9964  |
| &nbsp;&nbsp; Units redeemed  | (36000)  |
| Units outstanding at end of period  | 136845  |

---

**See notes to financial statements. <br> 87**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

**1. Organization**

Wilton Reassurance Life Co of New York Separate Account A, formerly known as Allstate Life of New York Separate Account A (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 Co of New York ("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. The Account was established by Allstate Life Insurance Company of New York ("ALNY"), which was acquired by WRAC, on October 1, 2021. On November 1, 2021, ALNY 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"). On June 1, 2006, the Company completed the disposal of substantially all of its variable annuity business through a combination of coinsurance and modified coinsurance reinsurance, and administrative services agreements with subsidiaries of Prudential Financial, Inc. ("Prudential"). Prudential is responsible for servicing the individual annuity contracts, including those of the Account. The reinsurance agreements do not extinguish the Company's contractual obligations to the contractholders. The Company continues to be responsible for all contract terms and conditions. The obligations of Prudential under the reinsurance and administrative agreements are to the Company.

The Company issued the following variable annuity contracts through the Account (collectively the "Contracts"). The Account accepts additional deposits from existing contractholders, but is closed to new contractholders.

AIM Lifetime America Series (Classic, Freedom, and Regal)

AIM Lifetime Enhanced Choice

AIM Lifetime Plus SM Variable Annuity

AIM Lifetime Plus SM Variable Annuity II

Allstate Advisor Variable Annuity (Base, Plus, and Preferred)

Allstate Custom Portfolio

Allstate Custom Portfolio Plus

Allstate Provider

Allstate Retirement Access VA B Series

Allstate Retirement Access VA L Series

Allstate Retirement Access VA X Series

Allstate Variable Annuity (Base, B-Share and L-Share)

Allstate Variable Annuity II

Allstate Variable Annuity 3

Allstate Variable Annuity 3 Asset Manager

Preferred Client Variable Annuity

Provider Ultra

Putnam Allstate Advisor Variable Annuity (Base, Plus, and Preferred)

Scudder Horizon Advantage Variable Annuity

Select Directions Variable Annuity

Absent any contract provisions wherein the Company contractually guarantees either a minimum return or account value upon death or annuitization, a specified contract anniversary date, 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:

Alliance Bernstein VPS Discovery Value Portfolio - Class B

AST Balanced Asset Allocation Portfolio

Alliance Bernstein VPS International Value Portfolio - Class B

AST Government Money Market Portfolio

Alliance Bernstein VPS Large Cap Growth Portfolio - Class B

AST International Equity Portfolio

Alliance Bernstein VPS Relative Value Portfolio - Class B

AST J.P. Morgan Conservative Multi-Asset Portfolio

Allspring VT Index Asset Allocation Fund - Class 2

AST Large-Cap Growth Portfolio

Allspring VT Opportunity Fund - Class 2

AST Large-Cap Value Portfolio

**88**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

AST Multi-Asset Diversified Plus Portfolio\*

Invesco V.I. Equally-Weighted S&P 500 Fund - Series I

AST Multi-Asset Diversified Portfolio\*

Invesco V.I. Equally-Weighted S&P 500 Fund - Series II

AST PGIM Aggressive Multi-Asset Portfolio\*

Invesco V.I. Equity and Income Fund - Series I

AST Preservation Asset Allocation Portfolio

Invesco V.I. Equity and Income Fund - Series II

AST Small-Cap Equity Portfolio

Invesco V.I. EQV International Equity Fund - Series I

BNY Mellon Stock Index Fund, Inc.

Invesco V.I. EQV International Equity Fund - Series II

BNY Mellon Sustainable U.S. Equity Portfolio, Inc.

Invesco V.I. Global Core Equity Fund - Series I

BNY Mellon VIF, Appreciation Portfolio - Initial Shares

Invesco V.I. Global Core Equity Fund - Series II

BNY Mellon VIF, Government Money Market Portfolio

Invesco V.I. Global Fund - Series I

Fidelity® VIP Contrafund<sup>SM</sup> Portfolio - Initial Class

Invesco V.I. Global Fund - Series II

Fidelity® VIP Contrafund<sup>SM</sup> Portfolio - Service Class 2

Invesco V.I. Global Strategic Income Fund - Series I

Fidelity® VIP Equity-Income Portfolio<sup>SM</sup> - Initial Class

Invesco V.I. Global Strategic Income Fund - Series II

Fidelity® VIP Freedom 2010 Portfolio<sup>SM</sup> - Service Class 2

Invesco V.I. Government Money Market Fund - Series I

Fidelity® VIP Freedom 2020 Portfolio<sup>SM</sup> - Service Class 2

Invesco V.I. Government Money Market Fund - Series II

Fidelity® VIP Freedom 2030 Portfolio<sup>SM</sup> - Service Class 2

Invesco V.I. Government Securities Fund - Series I

Fidelity® VIP Freedom Income Portfolio<sup>SM</sup> - Service Class 2

Invesco V.I. Growth and Income Fund - Series II

Fidelity® VIP Government Money Market Portfolio - Initial Class

Invesco V.I. High Yield Fund - Series I

Fidelity® VIP Government Money Market Portfolio - Service Class 2

Invesco V.I. High Yield Fund - Series II

Fidelity® VIP Growth & Income Portfolio - Service Class 2

Invesco V.I. Main Street Fund® - Series I

Fidelity® VIP Growth Opportunities Portfolio - Initial Class

Invesco V.I. Main Street Fund® - Series II

Fidelity® VIP Growth Opportunities Portfolio - Service Class 2

Invesco V.I. Main Street Mid Cap Fund® - Series I

Fidelity® VIP Growth Portfolio - Initial Class

Invesco V.I. Main Street Mid Cap Fund® - Series II

Fidelity® VIP High Income Portfolio - Initial Class

Invesco V.I. Main Street Small Cap Fund® - Series I

Fidelity® VIP High Income Portfolio - Service Class 2

Invesco V.I. Main Street Small Cap Fund® - Series II

Fidelity® VIP Index 500 Portfolio - Initial Class

Invesco V.I. Technology Fund - Series I

Fidelity® VIP Index 500 Portfolio - Service Class 2

Invesco V.I. Technology Fund - Series II

Fidelity® VIP Investment Grade Bond Portfolio - Initial Class

Lord Abbett Bond Debenture Portfolio - Class VC

Fidelity® VIP Mid Cap Portfolio - Service Class 2

Lord Abbett Fundamental Equity Portfolio - Class VC

Fidelity® VIP Overseas Portfolio - Initial Class

Lord Abbett Growth and Income Portfolio - Class VC

Franklin DynaTech VIP Fund - Class 2

Lord Abbett Growth Opportunities Portfolio - Class VC

Franklin Growth and Income VIP Fund - Class 2

Lord Abbett Mid Cap Stock Portfolio - Class VC

Franklin Income VIP Fund - Class 2

LVIP Nomura SMID Cap Core Fund - Standard Class\*

Franklin Large Cap Growth VIP Fund - Class 2

MFS® VIT Investors Trust Series - Initial Class

Franklin Mutual Global Discovery VIP Fund - Class 2

MFS® VIT New Discovery Series - Initial Class

Franklin Mutual Shares VIP Fund - Class 2

MFS® VIT Total Return Bond Series - Initial Class

Franklin Small Cap Value VIP Fund - Class 2

MFS® VIT II High Yield Portfolio - Initial Class

Franklin U.S. Government Securities VIP Fund - Class 2

Morgan Stanley VIF Discovery Portfolio - Class I

Goldman Sachs VIT Large Cap Value Fund - Institutional Class

Morgan Stanley VIF Discovery Portfolio - Class II

Goldman Sachs VIT Mid Cap Value Fund - Institutional Class

Morgan Stanley VIF Emerging Markets Debt Portfolio - Class II

Goldman Sachs VIT Small Cap Equity Insights Fund - Institutional Class

Morgan Stanley VIF Emerging Markets Equity Portfolio - Class I

Goldman Sachs VIT U.S. Equity Insights Fund - Institutional Class

Morgan Stanley VIF Emerging Markets Equity Portfolio - Class II

Invesco V.I. American Franchise Fund - Series I

Morgan Stanley VIF Global Strategist Portfolio - Class I

Invesco V.I. American Franchise Fund - Series II

Morgan Stanley VIF Global Strategist Portfolio - Class II

Invesco V.I. American Value Fund - Series I

Morgan Stanley VIF Growth Portfolio - Class I

Invesco V.I. American Value Fund - Series II

Morgan Stanley VIF Growth Portfolio - Class II

Invesco V.I. Comstock Fund - Series I

Nomura VIP Small Cap Value Series - Standard Class\*

Invesco V.I. Comstock Fund - Series II

PIMCO VIT CommodityRealReturn® Strategy Portfolio - Advisor Class

Invesco V.I. Core Equity Fund - Series I

PIMCO VIT Emerging Markets Bond Portfolio - Advisor Class

Invesco V.I. Core Equity Fund - Series II

PIMCO VIT Real Return Portfolio - Advisor Class

Invesco V.I. Core Plus Bond Fund - Series I

PIMCO VIT Total Return Portfolio - Advisor Class

Invesco V.I. Core Plus Bond Fund - Series II

Putnam VT Core Equity Fund - Class IB

Invesco V.I. Discovery Large Cap Fund - Series I\*

Putnam VT Diversified Income Fund - Class IB

Invesco V.I. Discovery Large Cap Fund - Series II\*

Putnam VT Emerging Markets Equity Fund - Class IB

Invesco V.I. Discovery Mid Cap Growth Fund - Series I

Putnam VT Focused International Equity Fund - Class IB

Invesco V.I. Discovery Mid Cap Growth Fund - Series II

Putnam VT George Putnam Balanced Fund - Class IB

Invesco V.I. Diversified Dividend Fund - Series I

Putnam VT Global Asset Allocation Fund - Class IB

Invesco V.I. Diversified Dividend Fund - Series II

Putnam VT Global Health Care Fund - Class IB

**89**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

Putnam VT Government Money Market Fund - Class IB

Putnam VT Research Fund - Class IB

Putnam VT High Yield Fund - Class IB

Putnam VT Small Cap Growth Fund - Class IB

Putnam VT Income Fund - Class IB

Putnam VT Small Cap Value Fund - Class IB

Putnam VT International Equity Fund - Class IB

Putnam VT Sustainable Future Fund - Class IB

Putnam VT International Value Fund - Class IB

Putnam VT Sustainable Leaders Fund - Class IB

Putnam VT Large Cap Growth Fund - Class IB

Templeton Developing Markets VIP Fund - Class 2

Putnam VT Large Cap Value Fund - Class IB

Templeton Foreign VIP Fund - Class 2

Putnam VT Mortgage Securities Fund - Class IB

(\*) See Note 2 for disclosure of changes to the names of sub-accounts (and Funds) during 2025.

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 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 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 mutual funds and any corresponding underlying Funds may differ substantially.

**2. Portfolio Changes**

The following sub-account name changes occurred during the year ended December 31, 2025:

**New Sub-account Name**

**Old Sub-account Name**

AST Multi-Asset Diversified Plus Portfolio

AST Academic Strategies Asset Allocation Portfolio

AST Multi-Asset Diversified Portfolio

AST Advanced Strategies Portfolio

AST PGIM Aggressive Multi-Asset Portfolio

AST Prudential Growth Allocation Portfolio

Invesco V.I. Discovery Large Cap Fund - Series I

Invesco V.I. Capital Appreciation Fund - Series I

Invesco V.I. Discovery Large Cap Fund - Series II

Invesco V.I. Capital Appreciation Fund - Series II

LVIP Nomura SMID Cap Core Fund - Standard Class

LVIP Macquarie SMID Cap Core Fund - Standard Class

Nomura VIP Small Cap Value Series - Standard Class

Macquarie VIP Small Cap Value Series - Standard Class

***Sub-accounts with No Assets or Activity* –** The following sub-accounts were available, however there were no assets held as of December 31, 2025 nor activity that occurred during the year ended December 31, 2025, except as denoted below:

**90**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

AST Aggressive Asset Allocation Portfolio\*\*

AST T. Rowe Price Natural Resources Portfolio\*

AST Bond Portfolio 2025\*

DWS Capital Growth VIP - Class A

AST Bond Portfolio 2026

DWS Core Equity VIP - Class A

AST Bond Portfolio 2027

DWS CROCI® International VIP - Class A

AST Bond Portfolio 2028

DWS Global Income Builder VIP - Class A

AST Bond Portfolio 2029

DWS Global Small Cap VIP - Class A

AST Bond Portfolio 2030

DWS Government Money Market VIP - Class A

AST Bond Portfolio 2031

DWS Small Mid Cap Growth VIP - Class A

AST Bond Portfolio 2032

Invesco V.I. Government Securities Fund - Series II

AST Bond Portfolio 2033

ProFund VP Communication Services

AST Bond Portfolio 2034

ProFund VP Consumer Discretionary

AST Bond Portfolio 2035

ProFund VP Consumer Staples

AST Bond Portfolio 2036\*

ProFund VP Financials

AST ClearBridge Dividend Growth Portfolio\*

ProFund VP Health Care

AST Cohen & Steers Realty Portfolio\*

ProFund VP Industrials

AST Core Fixed Income Portfolio

ProFund VP Large-Cap Growth

AST Emerging Markets Equity Portfolio\*

ProFund VP Large-Cap Value

AST Global Bond Portfolio\*

ProFund VP Mid-Cap Growth

AST High Yield Portfolio\*

ProFund VP Mid-Cap Value

AST Investment Grade Bond Portfolio

ProFund VP Real Estate

AST J.P. Morgan Moderate Multi-Asset Portfolio

ProFund VP Small-Cap Growth

AST Large-Cap Equity Portfolio\*\*

ProFund VP Small-Cap Value

AST MFS Global Equity Portfolio\*

ProFund VP Utilities

AST Quantitative Modeling Portfolio

\* The following sub-accounts commenced, ceased operations (i.e., liquidated), or merged to another sub-account during the year ended December 31, 2025:

---

| | | |
|:---|:---|:---|
| **Effective Date**  | &nbsp;&nbsp;&nbsp;&nbsp; **Sub-account**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Transaction**  |
| January 2, 2025  | &nbsp;&nbsp;&nbsp;&nbsp; AST Bond Portfolio 2036  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Commenced operations  |
| December 31, 2025  | &nbsp;&nbsp;&nbsp;&nbsp; AST Bond Portfolio 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ceased operations  |
| January 10, 2025  | &nbsp;&nbsp;&nbsp;&nbsp; AST Emerging Markets Equity Portfolio  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Merged to AST International Equity Portfolio  |
| January 24, 2025  | &nbsp;&nbsp;&nbsp;&nbsp; AST ClearBridge Dividend Growth Portfolio  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Merged to AST Large-Cap Equity Portfolio  |
| January 24, 2025  | &nbsp;&nbsp;&nbsp;&nbsp; AST Cohen & Steers Realty Portfolio  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Merged to AST Large-Cap Equity Portfolio  |
| January 24, 2025  | &nbsp;&nbsp;&nbsp;&nbsp; AST MFS Global Equity Portfolio  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Merged to AST Large-Cap Equity Portfolio  |
| January 24, 2025  | &nbsp;&nbsp;&nbsp;&nbsp; AST T. Rowe Price Natural Resources Portfolio  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Merged to AST Large-Cap Equity Portfolio  |
| February 7, 2025  | &nbsp;&nbsp;&nbsp;&nbsp; AST Global Bond Portfolio  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Merged to AST Core Fixed Income Portfolio  |
| February 7, 2025  | &nbsp;&nbsp;&nbsp;&nbsp; AST High Yield Portfolio  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Merged to AST Core Fixed Income Portfolio  |

---

All of the assets of the merged from sub-account were transferred in exchange for shares of the merged to sub-account for units of equal aggregate value and the merged to sub-account's assumption of all of the current and future liabilities of the merged from sub-account effective on the merger date. The merged from sub-account ceased operations on the effective date of the merger.

\*\* The following sub-account name changes occurred during the year ended December 31, 2025:

**New Sub-account Name**

**Old Sub-account Name**

AST Aggressive Asset Allocation Portfolio

AST Capital Growth Asset Allocation Portfolio

AST Large-Cap Equity Portfolio

AST Large-Cap Core Portfolio

**91**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

**3. Summary of Significant Accounting Policies**

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 part of GAAP.

*Investments* - Investments consist of shares of the Funds and are stated at fair value based on the reported net asset value 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 Funds. 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 qualifies 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 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, 2025 and believes that the 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 Actual results could differ from those estimates and those differences could be material.

*Contracts in Payout (Annuitization) Period* - Net assets allocated to contracts in the payout period are computed according to the industry standard mortality tables, depending on the annuitization date. The assumed investment return varies by contract but falls within a minimum of 3.00% and a 6.00% maximum. The mortality risk is fully borne by the Company and may result in additional amounts being transferred into the Account by the Company to cover greater longevity of annuitants than expected. A receivable is established for amounts due to the sub-accounts from the Company but not yet received. Conversely, if amounts allocated exceed amounts required, transfers may be made to the Company. A payable is established for amounts payable to the Company from the sub-accounts but not yet paid. The changes in mortality risks are included in "Transfers for contract benefits and terminations" on the Statement of Changes in Net Assets and in "Contracts in payout (annuitization) period" in the Statement of Net Assets.

*Segment Reporting* - Each sub-account of the Account constitutes a single operating segment and therefore, a single reportable segment. The chief operating decision maker ("CODM") oversees the activities of the Account using information of each sub-account. The Account is engaged in a single line of business as a registered unit investment trust. The Account is a funding vehicle for individual annuity Contracts issued by the Company to support the liabilities of the applicable Contracts. The Account's CODM is a group of executives that consists of the Company's Chief Operating Officer, Assistant General Counsel, and Controller.

The CODM uses the increase (decrease) in net assets from operations as the performance measure to make operational decisions while monitoring the net assets of each of the sub-accounts within the Account. The accounting policies used to measure profit and loss of the segment are the same as those described in the summary of significant accounting policies. The measure of segment assets is reported on the Statement of Assets and Liabilities as net assets. The measure of segment profit and loss is reported on the Statement of Operations and Statement of Changes in Net Assets as increase (decrease) in net assets from operations All assets and the increase (decrease) in net assets from operations are generated in the U.S.

*Subsequent Events -* Subsequent events have been evaluated through April 7, 2026, the date the financial statements were issued, and no subsequent events requiring disclosure or adjustments to the financial statements.

**92**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

**4. Fair Value Measurements**

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:

*Level 1:* Assets whose values are based on unadjusted quoted prices for identical assets in an active market that the account can access.

*Level 2:* Assets whose values are based on the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

(a) Quoted prices for similar assets in active markets; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

(b) Quoted prices for identical or similar assets in markets that are not active; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

(c) Valuation models whose inputs are observable, directly or indirectly, for substantially the full term of the asset.

*Level 3:* Assets whose values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. Unobservable inputs reflect the Account's estimates of the assumptions that market participants would use in valuing the assets.

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 Fund's managers. The Account's policy is to recognize the transfer of securities among the levels at the beginning of the reporting period.

**5. Expenses**

***Withdrawal charge*** - In the event of withdrawal of the account value during a specified period, a withdrawal charge may be imposed. The withdrawal charge varies by contract and ranges from 1.00% to 9.00% in the first year of the contract and declines to 0% in various years as defined in the contract. The Scudder Horizon Advantage does not charge a withdrawal charge. The amounts are included in "Transfers for contract benefits and terminations" on the Statement of Changes in Net Assets, but are remitted to the Company.

***Mortality and Expense Risk Charge*** - The Company assumes mortality and expense risks related to the operations of the Account and deducts charge daily at a rate ranging from 0.40% to 2.10% per annum of the daily net assets of the Account, based on the contract and rider options selected. The mortality and expense risk charge is recognized as a reduction in unit values and reported on the Statement of Operations The mortality and expense risk charge covers insurance benefits available with the Contracts and certain expenses of the Contracts. It also covers the risk that the current charge will not be sufficient in the future to cover the cost of administering the Contracts. The Company guarantees that the amount of this charge will not increase over the lives of the Contracts. At the contractholder's discretion, additional options, may be purchased for an additional charge. For certain living benefits, that charge is based on a protected withdrawal value and is deducted as units.

***Administrative Expense Charge*** - The Company deducts administrative expense charge daily at a rate ranging from 0% to 0.30% per annum of the average daily net assets of the Account. The contract will specify which rate applies. The administrative expense charge is recognized as a reduction in unit values and reported on the Statement of Operations

***Contract Maintenance Charge*** - The Company deducts an annual contract maintenance charge at a rate up to $35 on each contract anniversary and guarantees that this charge will not increase over the lives of the Contracts. This charge will be waived if certain conditions are met. The contract maintenance charge is recognized as a redemption of units and reported on the Statement of Changes in Net Assets.

**6. Purchases of Investments**

The cost of investments purchased during the year ended December 31, 2025 was as follows:

---

| | |
|:---|:---|
|  | <u>Purchases</u>  |
| Alliance Bernstein VPS Discovery Value Portfolio - Class B  | $46904  |
| Alliance Bernstein VPS International Value Portfolio - Class B  | 3334  |
| Alliance Bernstein VPS Large Cap Growth Portfolio - Class B  | 151442  |
| Alliance Bernstein VPS Relative Value Portfolio - Class B  | 152827  |
| Allspring VT Index Asset Allocation Fund - Class 2  | 14789  |
| Allspring VT Opportunity Fund - Class 2  | 5108  |

---

**93**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | |
|:---|:---|
|  | **<u>Purchases</u>**  |
| AST Balanced Asset Allocation Portfolio  | $18843  |
| AST Government Money Market Portfolio  | —  |
| AST International Equity Portfolio  | —  |
| AST J.P. Morgan Conservative Multi-Asset Portfolio  | —  |
| AST Large-Cap Growth Portfolio  | —  |
| AST Large-Cap Value Portfolio  | —  |
| AST Multi-Asset Diversified Plus Portfolio  | —  |
| AST Multi-Asset Diversified Portfolio  | —  |
| AST PGIM Aggressive Multi-Asset Portfolio  | 17164  |
| AST Preservation Asset Allocation Portfolio  | —  |
| AST Small-Cap Equity Portfolio  | —  |
| BNY Mellon Stock Index Fund, Inc.  | 149844  |
| BNY Mellon Sustainable U.S. Equity Portfolio, Inc.  | 12670  |
| BNY Mellon VIF, Appreciation Portfolio - Initial Shares  | 11127  |
| BNY Mellon VIF, Government Money Market Portfolio  | 8737  |
| Fidelity® VIP Contrafund℠ Portfolio - Initial Class  | 319377  |
| Fidelity® VIP Contrafund℠ Portfolio - Service Class 2  | 262452  |
| Fidelity® VIP Equity-Income Portfolio℠ - Initial Class  | 74799  |
| Fidelity® VIP Freedom 2010 Portfolio℠ - Service Class 2  | 490  |
| Fidelity® VIP Freedom 2020 Portfolio℠ - Service Class 2  | 942927  |
| Fidelity® VIP Freedom 2030 Portfolio℠ - Service Class 2  | 1363  |
| Fidelity® VIP Freedom Income Portfolio℠ - Service Class 2  | 18417  |
| Fidelity® VIP Government Money Market Portfolio - Initial Class  | 1396137  |
| Fidelity® VIP Government Money Market Portfolio - Service Class 2  | 151274  |
| Fidelity® VIP Growth & Income Portfolio - Service Class 2  | 3739  |
| Fidelity® VIP Growth Opportunities Portfolio - Initial Class  | 10709  |
| Fidelity® VIP Growth Opportunities Portfolio - Service Class 2  | 6966  |
| Fidelity® VIP Growth Portfolio - Initial Class  | 185246  |
| Fidelity® VIP High Income Portfolio - Initial Class  | 7903  |
| Fidelity® VIP High Income Portfolio - Service Class 2  | 301  |
| Fidelity® VIP Index 500 Portfolio - Initial Class  | 19412  |
| Fidelity® VIP Index 500 Portfolio - Service Class 2  | 103649  |
| Fidelity® VIP Investment Grade Bond Portfolio - Initial Class  | 8847  |
| Fidelity® VIP Mid Cap Portfolio - Service Class 2  | 37488  |
| Fidelity® VIP Overseas Portfolio - Initial Class  | 7060  |
| Franklin DynaTech VIP Fund - Class 2  | —  |
| Franklin Growth and Income VIP Fund - Class 2  | 416475  |
| Franklin Income VIP Fund - Class 2  | 366739  |
| Franklin Large Cap Growth VIP Fund - Class 2  | 1074482  |
| Franklin Mutual Global Discovery VIP Fund - Class 2  | 51520  |
| Franklin Mutual Shares VIP Fund - Class 2  | 383600  |
| Franklin Small Cap Value VIP Fund - Class 2  | 229374  |
| Franklin U.S. Government Securities VIP Fund - Class 2  | 45854  |
| Goldman Sachs VIT Large Cap Value Fund - Institutional Class  | 3147  |
| Goldman Sachs VIT Mid Cap Value Fund - Institutional Class  | 8120  |
| Goldman Sachs VIT Small Cap Equity Insights Fund - Institutional Class  | 4940  |
| Goldman Sachs VIT U.S. Equity Insights Fund - Institutional Class  | 5448  |
| Invesco V.I. American Franchise Fund - Series I  | 671270  |
| Invesco V.I. American Franchise Fund - Series II  | 224748  |
| Invesco V.I. American Value Fund - Series I  | 495075  |
| Invesco V.I. American Value Fund - Series II  | 358239  |
| Invesco V.I. Comstock Fund - Series I  | 84408  |
| Invesco V.I. Comstock Fund - Series II  | 610812  |
| Invesco V.I. Core Equity Fund - Series I  | 287457  |

---

**94**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | |
|:---|:---|
|  | **<u>Purchases</u>**  |
| Invesco V.I. Core Equity Fund - Series II  | $2375  |
| Invesco V.I. Core Plus Bond Fund - Series I  | 19934  |
| Invesco V.I. Core Plus Bond Fund - Series II  | 452748  |
| Invesco V.I. Discovery Large Cap Fund - Series I  | 50971  |
| Invesco V.I. Discovery Large Cap Fund - Series II  | 943134  |
| Invesco V.I. Discovery Mid Cap Growth Fund - Series I  | 72128  |
| Invesco V.I. Discovery Mid Cap Growth Fund - Series II  | 224012  |
| Invesco V.I. Diversified Dividend Fund - Series I  | 554765  |
| Invesco V.I. Diversified Dividend Fund - Series II  | 62676  |
| Invesco V.I. Equally-Weighted S&P 500 Fund - Series I  | 327259  |
| Invesco V.I. Equally-Weighted S&P 500 Fund - Series II  | 169744  |
| Invesco V.I. Equity and Income Fund - Series I  | 114769  |
| Invesco V.I. Equity and Income Fund - Series II  | 170518  |
| Invesco V.I. EQV International Equity Fund - Series I  | 67473  |
| Invesco V.I. EQV International Equity Fund - Series II  | 6032  |
| Invesco V.I. Global Core Equity Fund - Series I  | 118971  |
| Invesco V.I. Global Core Equity Fund - Series II  | 16886  |
| Invesco V.I. Global Fund - Series I  | 100423  |
| Invesco V.I. Global Fund - Series II  | 227423  |
| Invesco V.I. Global Strategic Income Fund - Series I  | 26949  |
| Invesco V.I. Global Strategic Income Fund - Series II  | 291171  |
| Invesco V.I. Government Money Market Fund - Series I  | 6450  |
| Invesco V.I. Government Money Market Fund - Series II  | —  |
| Invesco V.I. Government Securities Fund - Series I  | 16639  |
| Invesco V.I. Growth and Income Fund - Series II  | 225463  |
| Invesco V.I. High Yield Fund - Series I  | 23502  |
| Invesco V.I. High Yield Fund - Series II  | 28071  |
| Invesco V.I. Main Street Fund® - Series I  | 110127  |
| Invesco V.I. Main Street Fund® - Series II  | 620405  |
| Invesco V.I. Main Street Mid Cap Fund® - Series I  | 43227  |
| Invesco V.I. Main Street Mid Cap Fund® - Series II  | 7418  |
| Invesco V.I. Main Street Small Cap Fund® - Series I  | 39172  |
| Invesco V.I. Main Street Small Cap Fund® - Series II  | 276605  |
| Invesco V.I. Technology Fund - Series I  | 62579  |
| Invesco V.I. Technology Fund - Series II  | 42884  |
| Lord Abbett Bond Debenture Portfolio - Class VC  | 148707  |
| Lord Abbett Fundamental Equity Portfolio - Class VC  | 136411  |
| Lord Abbett Growth and Income Portfolio - Class VC  | 112014  |
| Lord Abbett Growth Opportunities Portfolio - Class VC  | 190853  |
| Lord Abbett Mid Cap Stock Portfolio - Class VC  | 150576  |
| LVIP Nomura SMID Cap Core Fund - Standard Class  | 13141  |
| MFS® VIT Investors Trust Series - Initial Class  | 71898  |
| MFS® VIT New Discovery Series - Initial Class  | 654  |
| MFS® VIT Total Return Bond Series - Initial Class  | 4405  |
| MFS® VIT II High Yield Portfolio - Initial Class  | 5319  |
| Morgan Stanley VIF Discovery Portfolio - Class I  | 156568  |
| Morgan Stanley VIF Discovery Portfolio - Class II  | 102499  |
| Morgan Stanley VIF Emerging Markets Debt Portfolio - Class II  | 114219  |
| Morgan Stanley VIF Emerging Markets Equity Portfolio - Class I  | 3485  |
| Morgan Stanley VIF Emerging Markets Equity Portfolio - Class II  | 499  |
| Morgan Stanley VIF Global Strategist Portfolio - Class I  | 43425  |
| Morgan Stanley VIF Global Strategist Portfolio - Class II  | 5856  |
| Morgan Stanley VIF Growth Portfolio - Class I  | 161300  |
| Morgan Stanley VIF Growth Portfolio - Class II  | 13597  |

---

**95**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | |
|:---|:---|
|  | **<u>Purchases</u>**  |
| Nomura VIP Small Cap Value Series - Standard Class  | $54053  |
| PIMCO VIT CommodityRealReturn® Strategy Portfolio - Advisor Class  | 51  |
| PIMCO VIT Emerging Markets Bond Portfolio - Advisor Class  | 416  |
| PIMCO VIT Real Return Portfolio - Advisor Class  | 4231  |
| PIMCO VIT Total Return Portfolio - Advisor Class  | 1951  |
| Putnam VT Core Equity Fund - Class IB  | 538209  |
| Putnam VT Diversified Income Fund - Class IB  | 59585  |
| Putnam VT Emerging Markets Equity Fund - Class IB  | 11199  |
| Putnam VT Focused International Equity Fund - Class IB  | 73884  |
| Putnam VT George Putnam Balanced Fund - Class IB  | 173283  |
| Putnam VT Global Asset Allocation Fund - Class IB  | 169278  |
| Putnam VT Global Health Care Fund - Class IB  | 178206  |
| Putnam VT Government Money Market Fund - Class IB  | 800766  |
| Putnam VT High Yield Fund - Class IB  | 128370  |
| Putnam VT Income Fund - Class IB  | 306847  |
| Putnam VT International Equity Fund - Class IB  | 205472  |
| Putnam VT International Value Fund - Class IB  | 15624  |
| Putnam VT Large Cap Growth Fund - Class IB  | 2082113  |
| Putnam VT Large Cap Value Fund - Class IB  | 1344648  |
| Putnam VT Mortgage Securities Fund - Class IB  | 85674  |
| Putnam VT Research Fund - Class IB  | 128781  |
| Putnam VT Small Cap Growth Fund - Class IB  | 5858  |
| Putnam VT Small Cap Value Fund - Class IB  | 172146  |
| Putnam VT Sustainable Future Fund - Class IB  | 58735  |
| Putnam VT Sustainable Leaders Fund - Class IB  | 1117894  |
| Templeton Developing Markets VIP Fund - Class 2  | 35332  |
| Templeton Foreign VIP Fund - Class 2  | 335863  |

---

**7. Financial Highlights**

The Company offers multiple variable annuity contracts through this Account that have unique combinations of features and fees that are assessed to the contractholders. Differences in these fee structures result in various contract expense rates and unit values which in turn result in various expense and total return ratios.

In the table below, the units outstanding, the range of lowest to highest unit values, the net assets, the investment income ratio, the range of lowest to highest expense ratios, and the range of total returns are presented for each of the sub-accounts. Only rider options within each sub-account that had units outstanding during the respective periods were considered when determining the lowest and highest expense ratio. These ranges of lowest to highest unit values and total return are based on the product groupings that represent lowest and highest expense ratio amounts. Therefore, some individual contract ratios are not within the ranges presented. The range of the lowest and highest unit fair values disclosed in the Statement of Net Assets may differ from the values disclosed herein because the values in the Statement of Net Assets represent the absolute lowest and highest values without consideration of the corresponding expense ratios.

**Items in the following table are notated as follows:**

**\* Investment Income Ratio -** These amounts represent dividends, excluding realized gain distributions, received by the sub-account from the underlying Fund, net of management fees assessed by the fund manager, divided by the average net assets. These ratios exclude those expenses that result in a reduction in the unit values or redemption of units. The recognition of investment income by the sub-account is affected by the timing of the declaration of dividends by the underlying Fund in which the sub-account invests.

Sub-accounts with a date notation indicate the effective date of that investment option in the Account. Consistent with the total return, the 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 beginning and end of the period is zero.

**96**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

\*\*

**Expense Ratio -** These amounts represent the range of annualized contract expenses of the sub-account, consisting of mortality and expense risk charges, and contract administrative expense charges, for each period indicated. The ratios include only those expenses that are charged that result in a reduction in the unit values. Charges made directly to contractholder accounts through the redemption of units and expenses of the underlying Fund have been excluded.

\*\*\*

**Total Return -** These amounts represent the total return for the periods indicated, including changes in the value of the underlying Fund, and expenses assessed through the reduction of unit values. The ratio does not include any expenses assessed through the redemption of units. The total return is calculated as the change in the unit value during the reporting period, or the effective period if less than the reporting period, divided by the beginning of period unit value or the unit value on the effective date.

**97**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **At December 31,**  | **At December 31,**  |  |  | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | | | **Expense Ratio\*\***  | **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | **Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  | <br>**Investment** <br>**Income Ratio\***  | **Lowest to Highest**  | **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  | **Alliance Bernstein VPS Discovery Value Portfolio - Class B** | **Alliance Bernstein VPS Discovery Value Portfolio - Class B** | **Alliance Bernstein VPS Discovery Value Portfolio - Class B** | **Alliance Bernstein VPS Discovery Value Portfolio - Class B** | **Alliance Bernstein VPS Discovery Value Portfolio - Class B** |  |  |
| &nbsp;&nbsp; 2025  | 7  | $51.73  | 59.37  | $386  | 0.60 %  | 1.29  | 1.89% | 0.70  | 1.32% |
| &nbsp;&nbsp; 2024  | 8  | 51.37  | 58.60  | 393  | 0.65  | 1.29  | 1.89  | 7.64  | 8.30  |
| &nbsp;&nbsp; 2023  | 8  | 47.72  | 54.11  | 396  | 0.82  | 1.29  | 1.89  | 14.67  | 15.36  |
| &nbsp;&nbsp; 2022  | 9  | 41.62  | 46.91  | 357  | 0.82  | 1.29  | 1.89  | (17.40)  | (16.90)  |
| &nbsp;&nbsp; 2021  | 9  | 50.39  | 56.45  | 476  | 0.58  | 1.29  | 1.89  | 33.05  | 33.86  |
|  |  |  | **Alliance Bernstein VPS International Value Portfolio - Class B** | **Alliance Bernstein VPS International Value Portfolio - Class B** | **Alliance Bernstein VPS International Value Portfolio - Class B** | **Alliance Bernstein VPS International Value Portfolio - Class B** | **Alliance Bernstein VPS International Value Portfolio - Class B** |  |  |
| &nbsp;&nbsp; 2025  | 10  | 15.16  | 16.49  | 161  | 2.34  | 1.49  | 1.89  | 38.62  | 39.18  |
| &nbsp;&nbsp; 2024  | 11  | 10.94  | 11.85  | 119  | 2.26  | 1.49  | 1.89  | 2.82  | 3.24  |
| &nbsp;&nbsp; 2023  | 12  | 10.64  | 11.48  | 132  | 0.70  | 1.49  | 1.89  | 12.67  | 13.13  |
| &nbsp;&nbsp; 2022  | 12  | 9.44  | 10.14  | 118  | 4.12  | 1.49  | 1.89  | (15.42)  | (15.07)  |
| &nbsp;&nbsp; 2021  | 13  | 11.16  | 12.35  | 150  | 1.66  | 1.29  | 1.89  | 8.77  | 9.43  |
|  |  |  | **Alliance Bernstein VPS Large Cap Growth Portfolio - Class B** | **Alliance Bernstein VPS Large Cap Growth Portfolio - Class B** | **Alliance Bernstein VPS Large Cap Growth Portfolio - Class B** | **Alliance Bernstein VPS Large Cap Growth Portfolio - Class B** | **Alliance Bernstein VPS Large Cap Growth Portfolio - Class B** |  |  |
| &nbsp;&nbsp; 2025  | 20  | 81.37  | 93.39  | 1461  | —  | 1.29  | 1.89  | 10.73  | 11.40  |
| &nbsp;&nbsp; 2024  | 24  | 73.49  | 83.84  | 1449  | —  | 1.29  | 1.89  | 22.59  | 23.34  |
| &nbsp;&nbsp; 2023  | 28  | 59.95  | 67.97  | 1321  | —  | 1.29  | 1.89  | 32.26  | 33.06  |
| &nbsp;&nbsp; 2022  | 38  | 45.33  | 51.09  | 1428  | —  | 1.29  | 1.89  | (30.03)  | (29.61)  |
| &nbsp;&nbsp; 2021  | 39  | 64.78  | 72.57  | 2107  | —  | 1.29  | 1.89  | 26.23  | 27.00  |
|  |  |  | &nbsp;&nbsp;**Alliance Bernstein VPS Relative Value Portfolio - Class B** | &nbsp;&nbsp;**Alliance Bernstein VPS Relative Value Portfolio - Class B** | &nbsp;&nbsp;**Alliance Bernstein VPS Relative Value Portfolio - Class B** | &nbsp;&nbsp;**Alliance Bernstein VPS Relative Value Portfolio - Class B** | &nbsp;&nbsp;**Alliance Bernstein VPS Relative Value Portfolio - Class B** |  |  |
| &nbsp;&nbsp; 2025  | 37  | 45.81  | 52.58  | 1641  | 0.89  | 1.29  | 1.89  | 8.12  | 8.78  |
| &nbsp;&nbsp; 2024  | 41  | 42.37  | 48.34  | 1661  | 1.26  | 1.29  | 1.89  | 10.63  | 11.30  |
| &nbsp;&nbsp; 2023  | 44  | 38.30  | 43.43  | 1595  | 1.23  | 1.29  | 1.89  | 9.62  | 10.29  |
| &nbsp;&nbsp; 2022  | 50  | 34.94  | 39.38  | 1634  | 1.08  | 1.29  | 1.89  | (6.22)  | (5.65)  |
| &nbsp;&nbsp; 2021  | 55  | 37.25  | 41.73  | 1929  | 0.64  | 1.29  | 1.89  | 25.43  | 26.19  |
|  |  |  | &nbsp;&nbsp;**Allspring VT Index Asset Allocation Fund - Class 2** | &nbsp;&nbsp;**Allspring VT Index Asset Allocation Fund - Class 2** | &nbsp;&nbsp;**Allspring VT Index Asset Allocation Fund - Class 2** | &nbsp;&nbsp;**Allspring VT Index Asset Allocation Fund - Class 2** | &nbsp;&nbsp;**Allspring VT Index Asset Allocation Fund - Class 2** |  |  |
| &nbsp;&nbsp; 2025  | 4  | 37.89  | 37.89  | 146  | 1.21  | 1.25  | 1.25  | 10.10  | 10.10  |
| &nbsp;&nbsp; 2024  | 6  | 34.41  | 34.41  | 204  | 1.32  | 1.25  | 1.25  | 13.43  | 13.43  |
| &nbsp;&nbsp; 2023  | 6  | 30.34  | 30.34  | 180  | 0.96  | 1.25  | 1.25  | 15.26  | 15.26  |
| &nbsp;&nbsp; 2022  | 6  | 26.32  | 26.32  | 157  | 0.63  | 1.25  | 1.25  | (18.05)  | (18.05)  |
| &nbsp;&nbsp; 2021  | 6  | 32.12  | 32.12  | 194  | 0.59  | 1.25  | 1.25  | 14.56  | 14.56  |
|  |  |  |  | **Allspring VT Opportunity Fund - Class 2** | **Allspring VT Opportunity Fund - Class 2** | **Allspring VT Opportunity Fund - Class 2** | **Allspring VT Opportunity Fund - Class 2** |  |  |
| &nbsp;&nbsp; 2025  | 2  | 26.58  | 26.58  | 40  | 0.05  | 1.25  | 1.25  | 5.39  | 5.39  |
| &nbsp;&nbsp; 2024  | 2  | 25.22  | 25.22  | 39  | 0.05  | 1.25  | 1.25  | 13.61  | 13.61  |
| &nbsp;&nbsp; 2023  | 2  | 22.20  | 22.20  | 36  | —  | 1.25  | 1.25  | 24.93  | 24.93  |
| &nbsp;&nbsp; 2022  | 2  | 17.77  | 17.77  | 31  | —  | 1.25  | 1.25  | (21.79)  | (21.79)  |
| &nbsp;&nbsp; 2021  | 2  | 22.72  | 22.72  | 42  | 0.04  | 1.25  | 1.25  | 23.23  | 23.23  |
| &nbsp;&nbsp; **AST Balanced Asset Allocation Portfolio (Fund commenced operations December 6, 2024) (On December 6, 2024, AST T. Rowe Price Asset Allocation Portfolio merged into AST Balanced Asset Allocation Portfolio)**  | &nbsp;&nbsp; **AST Balanced Asset Allocation Portfolio (Fund commenced operations December 6, 2024) (On December 6, 2024, AST T. Rowe Price Asset Allocation Portfolio merged into AST Balanced Asset Allocation Portfolio)**  | &nbsp;&nbsp; **AST Balanced Asset Allocation Portfolio (Fund commenced operations December 6, 2024) (On December 6, 2024, AST T. Rowe Price Asset Allocation Portfolio merged into AST Balanced Asset Allocation Portfolio)**  | &nbsp;&nbsp; **AST Balanced Asset Allocation Portfolio (Fund commenced operations December 6, 2024) (On December 6, 2024, AST T. Rowe Price Asset Allocation Portfolio merged into AST Balanced Asset Allocation Portfolio)**  | &nbsp;&nbsp; **AST Balanced Asset Allocation Portfolio (Fund commenced operations December 6, 2024) (On December 6, 2024, AST T. Rowe Price Asset Allocation Portfolio merged into AST Balanced Asset Allocation Portfolio)**  | &nbsp;&nbsp; **AST Balanced Asset Allocation Portfolio (Fund commenced operations December 6, 2024) (On December 6, 2024, AST T. Rowe Price Asset Allocation Portfolio merged into AST Balanced Asset Allocation Portfolio)**  | &nbsp;&nbsp; **AST Balanced Asset Allocation Portfolio (Fund commenced operations December 6, 2024) (On December 6, 2024, AST T. Rowe Price Asset Allocation Portfolio merged into AST Balanced Asset Allocation Portfolio)**  | &nbsp;&nbsp; **AST Balanced Asset Allocation Portfolio (Fund commenced operations December 6, 2024) (On December 6, 2024, AST T. Rowe Price Asset Allocation Portfolio merged into AST Balanced Asset Allocation Portfolio)**  | &nbsp;&nbsp; **AST Balanced Asset Allocation Portfolio (Fund commenced operations December 6, 2024) (On December 6, 2024, AST T. Rowe Price Asset Allocation Portfolio merged into AST Balanced Asset Allocation Portfolio)**  | &nbsp;&nbsp; **AST Balanced Asset Allocation Portfolio (Fund commenced operations December 6, 2024) (On December 6, 2024, AST T. Rowe Price Asset Allocation Portfolio merged into AST Balanced Asset Allocation Portfolio)**  |
| &nbsp;&nbsp; 2025  | < 1  | 22.89  | 22.89  | 16  | —  | 1.75  | 1.75  | 12.38  | 12.38  |
| &nbsp;&nbsp; 2024  | 2  | 20.36  | 20.36  | 32  | —  | 1.75  | 1.75  | 9.96  | 9.96  |
| &nbsp;&nbsp; 2023  | —  | N/A  | N/A  | —  | —  | N/A  | N/A  | N/A  | N/A  |
| &nbsp;&nbsp; 2022  | —  | N/A  | N/A  | —  | —  | N/A  | N/A  | N/A  | N/A  |
| &nbsp;&nbsp; 2021  | —  | N/A  | N/A  | —  | —  | N/A  | N/A  | N/A  | N/A  |

---

**98**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **At December 31,**  | **At December 31,**  |  |  | **For the year ended December 31,** | **For the year ended December 31,** | **For the year ended December 31,** | **For the year ended December 31,** |
|  | | **Unit Value**  | **Unit Value**  | | | **Expense Ratio\*\***  | **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | **Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  | <br>**Investment** <br>**Income Ratio\***  | **Lowest to Highest**  | **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  |  | **AST Government Money Market Portfolio**  | **AST Government Money Market Portfolio**  | **AST Government Money Market Portfolio**  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | $10.13  | 10.13  | < 1  | 3.94 %  | 1.15  | 1.15% | 2.60  | 2.60% |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 9.87  | 9.87  | < 1  | 5.43  | 1.15  | 1.15  | 3.56  | 3.56  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 9.54  | 9.54  | 3  | 4.46  | 1.15  | 1.15  | 3.43  | 3.43  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 9.22  | 9.22  | 5  | 1.02  | 1.15  | 1.15  | 0.07  | 0.07  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  | 9.21  | 9.21  | 9  | <0.01  | 1.15  | 1.15  | (1.14)  | (1.14)  |
|  |  |  |  | &nbsp;&nbsp;&nbsp; **AST International Equity Portfolio**  | &nbsp;&nbsp;&nbsp; **AST International Equity Portfolio**  |  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 20.97  | 20.97  | 3  | —  | 1.40  | 1.40  | 31.00  | 31.00  |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 16.01  | 16.01  | 2  | —  | 1.40  | 1.40  | 3.99  | 3.99  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 15.39  | 15.39  | 2  | —  | 1.40  | 1.40  | 16.13  | 16.13  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 13.26  | 13.26  | 2  | —  | 1.40  | 1.40  | (29.67)  | (29.67)  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 18.85  | 18.85  | 3  | —  | 1.40  | 1.40  | 10.95  | 10.95  |
|  |  |  | **AST J.P. Morgan Conservative Multi-Asset Portfolio**  | **AST J.P. Morgan Conservative Multi-Asset Portfolio**  | **AST J.P. Morgan Conservative Multi-Asset Portfolio**  | **AST J.P. Morgan Conservative Multi-Asset Portfolio**  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 16.45  | 16.45  | —  | —  | 1.75  | 1.75  | 8.47  | 8.47  |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  | 15.17  | 15.17  | 18  | —  | 1.75  | 1.75  | 4.36  | 4.36  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  | 14.54  | 14.54  | 17  | —  | 1.75  | 1.75  | 8.46  | 8.46  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  | 13.40  | 13.40  | 16  | —  | 1.75  | 1.75  | (17.18)  | (17.18)  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  | 16.18  | 16.18  | 19  | —  | 1.75  | 1.75  | 6.09  | 6.09  |
|  |  |  |  | &nbsp;&nbsp;&nbsp; **AST Large-Cap Growth Portfolio**  | &nbsp;&nbsp;&nbsp; **AST Large-Cap Growth Portfolio**  |  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 73.97  | 73.97  | 25  | —  | 1.40  | 1.40  | 15.45  | 15.45  |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 64.07  | 64.07  | 22  | —  | 1.40  | 1.40  | 28.35  | 28.35  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 49.92  | 49.92  | 12  | —  | 1.40  | 1.40  | 41.65  | 41.65  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 35.24  | 35.24  | 9  | —  | 1.40  | 1.40  | (34.13)  | (34.13)  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | N/A  | N/A  | —  | —  | N/A  | N/A  | N/A  | N/A  |
|  |  |  |  | &nbsp;&nbsp;&nbsp; **AST Large-Cap Value Portfolio**  | &nbsp;&nbsp;&nbsp; **AST Large-Cap Value Portfolio**  |  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 28.36  | 28.36  | 14  | —  | 1.40  | 1.40  | 14.45  | 14.45  |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 24.78  | 24.78  | 13  | —  | 1.40  | 1.40  | 8.40  | 8.40  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 22.86  | 22.86  | 4  | —  | 1.40  | 1.40  | 8.24  | 8.24  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 21.12  | 21.12  | 4  | —  | 1.40  | 1.40  | 0.30  | 0.30  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | N/A  | N/A  | —  | —  | N/A  | N/A  | N/A  | N/A  |
|  |  |  |  | **AST Multi-Asset Diversified Plus Portfolio**  | **AST Multi-Asset Diversified Plus Portfolio**  | **AST Multi-Asset Diversified Plus Portfolio**  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  | 14.36  | 14.36  | 18  | —  | 2.10  | 2.10  | 11.21  | 11.21  |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  | 12.91  | 12.91  | 17  | —  | 2.10  | 2.10  | 5.48  | 5.48  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  | 12.24  | 12.24  | 17  | —  | 2.10  | 2.10  | 7.95  | 7.95  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  | 11.34  | 11.34  | 17  | —  | 2.10  | 2.10  | (15.23)  | (15.23)  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2  | 13.38  | 14.78  | 21  | —  | 1.40  | 2.10  | 10.12  | 10.89  |
|  |  |  |  | **AST Multi-Asset Diversified Portfolio**  | **AST Multi-Asset Diversified Portfolio**  | **AST Multi-Asset Diversified Portfolio**  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; —  | 24.27  | 24.27  | —  | —  | 1.75  | 1.75  | 13.56  | 13.56  |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  | 21.37  | 21.37  | 26  | —  | 1.75  | 1.75  | 9.07  | 9.07  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  | 19.59  | 19.59  | 24  | —  | 1.75  | 1.75  | 12.51  | 12.51  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  | 17.41  | 17.41  | 21  | —  | 1.75  | 1.75  | (18.06)  | (18.06)  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1  | 21.25  | 21.25  | 26  | —  | 1.75  | 1.75  | 11.87  | 11.87  |

---

**99**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **At December 31,**  | **At December 31,**  |  |  | **For the year ended December 31,** | **For the year ended December 31,** | **For the year ended December 31,** | **For the year ended December 31,** |
|  | | **Unit Value**  | **Unit Value**  | | | **Expense Ratio\*\***  | **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | **Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  | <br>**Investment** <br>**Income Ratio\***  | **Lowest to Highest**  | **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  |  | **AST PGIM Aggressive Multi-Asset Portfolio** | **AST PGIM Aggressive Multi-Asset Portfolio** | **AST PGIM Aggressive Multi-Asset Portfolio** | **AST PGIM Aggressive Multi-Asset Portfolio** | **AST PGIM Aggressive Multi-Asset Portfolio** |  |
| &nbsp;&nbsp; 2025  | < 1  | $20.43  | 20.43  | $14  | — %  | 1.75  | 1.75% | 14.00  | 14.00% |
| &nbsp;&nbsp; 2024  | 2  | 17.92  | 17.92  | 29  | —  | 1.75  | 1.75  | 11.72  | 11.72  |
| &nbsp;&nbsp; 2023  | 3  | 16.04  | 16.04  | 44  | —  | 1.75  | 1.75  | 16.03  | 16.03  |
| &nbsp;&nbsp; 2022  | 3  | 13.83  | 13.83  | 43  | —  | 1.75  | 1.75  | (19.70)  | (19.70)  |
| &nbsp;&nbsp; 2021  | 8  | 17.22  | 17.22  | 134  | —  | 1.75  | 1.75  | 14.69  | 14.69  |
|  |  |  |  | **AST Preservation Asset Allocation Portfolio** | **AST Preservation Asset Allocation Portfolio** | **AST Preservation Asset Allocation Portfolio** | **AST Preservation Asset Allocation Portfolio** | **AST Preservation Asset Allocation Portfolio** |  |
| &nbsp;&nbsp; 2025  | 4  | 17.18  | 20.05  | 67  | —  | 1.15  | 2.00  | 9.14  | 10.06  |
| &nbsp;&nbsp; 2024  | 4  | 15.74  | 18.21  | 61  | —  | 1.15  | 2.00  | 5.67  | 6.57  |
| &nbsp;&nbsp; 2023  | 4  | 14.89  | 17.09  | 58  | —  | 1.15  | 2.00  | 9.59  | 10.51  |
| &nbsp;&nbsp; 2022  | 4  | 13.59  | 15.47  | 52  | —  | 1.15  | 2.00  | (17.28)  | (16.58)  |
| &nbsp;&nbsp; 2021  | 4  | 16.43  | 18.54  | 63  | —  | 1.15  | 2.00  | 4.16  | 5.03  |
|  |  |  |  | **AST Small-Cap Equity Portfolio** | **AST Small-Cap Equity Portfolio** | **AST Small-Cap Equity Portfolio** | **AST Small-Cap Equity Portfolio** |  |  |
| &nbsp;&nbsp; 2025  | < 1  | 38.55  | 38.55  | 6  | —  | 1.40  | 1.40  | 5.93  | 5.93  |
| &nbsp;&nbsp; 2024  | < 1  | 36.39  | 36.39  | 5  | —  | 1.40  | 1.40  | 13.26  | 13.26  |
| &nbsp;&nbsp; 2023  | < 1  | 32.13  | 32.13  | 5  | —  | 1.40  | 1.40  | 15.48  | 15.48  |
| &nbsp;&nbsp; 2022  | < 1  | 27.82  | 27.82  | 4  | —  | 1.40  | 1.40  | (28.57)  | (28.57)  |
| &nbsp;&nbsp; 2021  | —  | N/A  | N/A  | —  | —  | N/A  | N/A  | N/A  | N/A  |
|  |  |  |  | **BNY Mellon Stock Index Fund, Inc.** | **BNY Mellon Stock Index Fund, Inc.** | **BNY Mellon Stock Index Fund, Inc.** | **BNY Mellon Stock Index Fund, Inc.** |  |  |
| &nbsp;&nbsp; 2025  | 43  | 53.55  | 53.55  | 2281  | 1.03  | 1.25  | 1.25  | 16.07  | 16.07  |
| &nbsp;&nbsp; 2024  | 46  | 46.14  | 46.14  | 2122  | 1.17  | 1.25  | 1.25  | 23.11  | 23.11  |
| &nbsp;&nbsp; 2023  | 48  | 37.48  | 37.48  | 1782  | 1.42  | 1.25  | 1.25  | 24.37  | 24.37  |
| &nbsp;&nbsp; 2022  | 51  | 30.14  | 30.14  | 1541  | 1.33  | 1.25  | 1.25  | (19.33)  | (19.33)  |
| &nbsp;&nbsp; 2021  | 54  | 37.36  | 37.36  | 2007  | 0.89  | 1.25  | 1.25  | 26.82  | 26.82  |
|  |  |  | **BNY Mellon Sustainable U.S. Equity Portfolio, Inc.** | **BNY Mellon Sustainable U.S. Equity Portfolio, Inc.** | **BNY Mellon Sustainable U.S. Equity Portfolio, Inc.** | **BNY Mellon Sustainable U.S. Equity Portfolio, Inc.** | **BNY Mellon Sustainable U.S. Equity Portfolio, Inc.** | **BNY Mellon Sustainable U.S. Equity Portfolio, Inc.** |  |
| &nbsp;&nbsp; 2025  | 4  | 36.36  | 36.36  | 157  | 0.25  | 1.25  | 1.25  | 14.53  | 14.53  |
| &nbsp;&nbsp; 2024  | 4  | 31.75  | 31.75  | 138  | 0.53  | 1.25  | 1.25  | 23.33  | 23.33  |
| &nbsp;&nbsp; 2023  | 4  | 25.74  | 25.74  | 114  | 0.71  | 1.25  | 1.25  | 22.29  | 22.29  |
| &nbsp;&nbsp; 2022  | 6  | 21.05  | 21.05  | 127  | 0.52  | 1.25  | 1.25  | (23.83)  | (23.83)  |
| &nbsp;&nbsp; 2021  | 6  | 27.64  | 27.64  | 169  | 0.75  | 1.25  | 1.25  | 25.42  | 25.42  |
|  |  |  | **BNY Mellon VIF, Appreciation Portfolio - Initial Shares** | **BNY Mellon VIF, Appreciation Portfolio - Initial Shares** | **BNY Mellon VIF, Appreciation Portfolio - Initial Shares** | **BNY Mellon VIF, Appreciation Portfolio - Initial Shares** | **BNY Mellon VIF, Appreciation Portfolio - Initial Shares** | **BNY Mellon VIF, Appreciation Portfolio - Initial Shares** |  |
| &nbsp;&nbsp; 2025  | 2  | 46.91  | 46.91  | 77  | 0.37  | 1.25  | 1.25  | 8.71  | 8.71  |
| &nbsp;&nbsp; 2024  | 2  | 43.16  | 43.16  | 71  | 0.41  | 1.25  | 1.25  | 11.40  | 11.40  |
| &nbsp;&nbsp; 2023  | 3  | 38.74  | 38.74  | 106  | 0.71  | 1.25  | 1.25  | 19.47  | 19.47  |
| &nbsp;&nbsp; 2022  | 5  | 32.43  | 32.43  | 166  | 0.62  | 1.25  | 1.25  | (19.08)  | (19.08)  |
| &nbsp;&nbsp; 2021  | 7  | 40.07  | 40.07  | 291  | 0.44  | 1.25  | 1.25  | 25.55  | 25.55  |
|  |  |  | **BNY Mellon VIF, Government Money Market Portfolio** | **BNY Mellon VIF, Government Money Market Portfolio** | **BNY Mellon VIF, Government Money Market Portfolio** | **BNY Mellon VIF, Government Money Market Portfolio** | **BNY Mellon VIF, Government Money Market Portfolio** | **BNY Mellon VIF, Government Money Market Portfolio** |  |
| &nbsp;&nbsp; 2025  | 16  | 10.53  | 10.53  | 168  | 3.86  | 1.25  | 1.25  | 2.64  | 2.64  |
| &nbsp;&nbsp; 2024  | 18  | 10.26  | 10.26  | 181  | 4.63  | 1.25  | 1.25  | 3.43  | 3.43  |
| &nbsp;&nbsp; 2023  | 19  | 9.92  | 9.92  | 184  | 4.53  | 1.25  | 1.25  | 3.33  | 3.33  |
| &nbsp;&nbsp; 2022  | 19  | 9.60  | 9.60  | 183  | 1.06  | 1.25  | 1.25  | 0.01  | 0.01  |
| &nbsp;&nbsp; 2021  | 28  | 9.60  | 9.60  | 272  | <0.01  | 1.25  | 1.25  | (1.23)  | (1.23)  |

---

**100**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **At December 31,**  | **At December 31,**  |  |  |  | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | |  | | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | **Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  |  | <br>**Investment** <br>**Income Ratio\***  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** **Portfolio - Initial Class** | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** **Portfolio - Initial Class** | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** **Portfolio - Initial Class** | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** **Portfolio - Initial Class** | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** **Portfolio - Initial Class** | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** **Portfolio - Initial Class** | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** **Portfolio - Initial Class** |  |
| &nbsp;&nbsp; 2025  | 22  | $82.70  | 87.61  | $1815  | 0.14  | 0.14% | 1.25  | 1.25% | 19.97  | 19.97% |
| &nbsp;&nbsp; 2024  | 24  | 68.93  | 73.03  | 1658  | 0.19  | 0.19  | 1.25  | 1.25  | 32.12  | 32.12  |
| &nbsp;&nbsp; 2023  | 25  | 52.17  | 55.27  | 1335  | 0.49  | 0.49  | 1.25  | 1.25  | 31.80  | 31.80  |
| &nbsp;&nbsp; 2022  | 27  | 39.58  | 41.94  | 1105  | 0.49  | 0.49  | 1.25  | 1.25  | (27.23)  | (27.23)  |
| &nbsp;&nbsp; 2021  | 30  | 54.39  | 57.63  | 1649  | 0.06  | 0.06  | 1.25  | 1.25  | 26.25  | 26.25  |
|  |  |  | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** Portfolio - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** Portfolio - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** Portfolio - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** Portfolio - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** Portfolio - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** Portfolio - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Contrafund<sup>SM</sup>** Portfolio - Service Class 2** |  |
| &nbsp;&nbsp; 2025  | 23  | 53.14  | 76.30  | 1328  |  | —  | 1.29  | 1.89  | 18.91  | 19.64  |
| &nbsp;&nbsp; 2024  | 27  | 44.69  | 63.77  | 1312  | 0.03  | 0.03  | 1.29  | 1.89  | 30.92  | 31.72  |
| &nbsp;&nbsp; 2023  | 44  | 34.14  | 48.41  | 1595  | 0.26  | 0.26  | 1.29  | 1.89  | 30.62  | 31.41  |
| &nbsp;&nbsp; 2022  | 48  | 26.13  | 36.84  | 1323  | 0.29  | 0.29  | 1.29  | 1.89  | (27.87)  | (27.43)  |
| &nbsp;&nbsp; 2021  | 47  | 36.23  | 50.77  | 1803  | 0.03  | 0.03  | 1.29  | 1.89  | 25.11  | 25.87  |
|  |  |  | &nbsp;&nbsp;**Fidelity® VIP Equity-Income Portfolio<sup>SM</sup>** - Initial Class** | &nbsp;&nbsp;**Fidelity® VIP Equity-Income Portfolio<sup>SM</sup>** - Initial Class** | &nbsp;&nbsp;**Fidelity® VIP Equity-Income Portfolio<sup>SM</sup>** - Initial Class** | &nbsp;&nbsp;**Fidelity® VIP Equity-Income Portfolio<sup>SM</sup>** - Initial Class** | &nbsp;&nbsp;**Fidelity® VIP Equity-Income Portfolio<sup>SM</sup>** - Initial Class** | &nbsp;&nbsp;**Fidelity® VIP Equity-Income Portfolio<sup>SM</sup>** - Initial Class** | &nbsp;&nbsp;**Fidelity® VIP Equity-Income Portfolio<sup>SM</sup>** - Initial Class** |  |
| &nbsp;&nbsp; 2025  | 20  | 47.84  | 47.84  | 975  | 1.78  | 1.78  | 1.25  | 1.25  | 17.54  | 17.54  |
| &nbsp;&nbsp; 2024  | 23  | 40.70  | 40.70  | 916  | 1.73  | 1.73  | 1.25  | 1.25  | 13.91  | 13.91  |
| &nbsp;&nbsp; 2023  | 25  | 35.73  | 35.73  | 895  | 1.88  | 1.88  | 1.25  | 1.25  | 9.28  | 9.28  |
| &nbsp;&nbsp; 2022  | 27  | 32.70  | 32.70  | 876  | 1.83  | 1.83  | 1.25  | 1.25  | (6.14)  | (6.14)  |
| &nbsp;&nbsp; 2021  | 30  | 34.83  | 34.83  | 1043  | 1.90  | 1.90  | 1.25  | 1.25  | 23.34  | 23.34  |
|  |  |  | &nbsp;&nbsp;**Fidelity® VIP Freedom 2010 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2010 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2010 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2010 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2010 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2010 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2010 Portfolio<sup>SM</sup>** - Service Class 2** |  |
| &nbsp;&nbsp; 2025  | < 1  | 18.63  | 20.58  | 11  | 2.42  | 2.42  | 1.29  | 1.79  | 8.29  | 8.84  |
| &nbsp;&nbsp; 2024  | 3  | 17.20  | 18.91  | 57  | 3.37  | 3.37  | 1.29  | 1.79  | 3.27  | 3.79  |
| &nbsp;&nbsp; 2023  | 3  | 16.66  | 18.22  | 57  | 3.74  | 3.74  | 1.29  | 1.79  | 7.14  | 7.68  |
| &nbsp;&nbsp; 2022  | 3  | 15.55  | 16.92  | 54  | 1.93  | 1.93  | 1.29  | 1.79  | (15.20)  | (14.77)  |
| &nbsp;&nbsp; 2021  | 3  | 18.33  | 19.85  | 66  | 0.80  | 0.80  | 1.29  | 1.79  | 3.71  | 4.24  |
|  |  |  | &nbsp;&nbsp;**Fidelity® VIP Freedom 2020 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2020 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2020 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2020 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2020 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2020 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2020 Portfolio<sup>SM</sup>** - Service Class 2** |  |
| &nbsp;&nbsp; 2025  | 22  | 21.57  | 23.83  | 504  | 1.95  | 1.95  | 1.29  | 1.79  | 10.98  | 11.54  |
| &nbsp;&nbsp; 2024  | 104  | 19.43  | 21.37  | 2061  | 2.64  | 2.64  | 1.29  | 1.79  | 5.48  | 6.01  |
| &nbsp;&nbsp; 2023  | 107  | 18.43  | 20.15  | 2004  | 3.02  | 3.02  | 1.29  | 1.79  | 10.22  | 10.78  |
| &nbsp;&nbsp; 2022  | 115  | 16.72  | 18.19  | 1948  | 1.85  | 1.85  | 1.29  | 1.79  | (17.47)  | (17.05)  |
| &nbsp;&nbsp; 2021  | 118  | 20.25  | 21.93  | 2430  | 0.85  | 0.85  | 1.29  | 1.79  | 7.31  | 7.86  |
|  |  |  | &nbsp;&nbsp;**Fidelity® VIP Freedom 2030 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2030 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2030 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2030 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2030 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2030 Portfolio<sup>SM</sup>** - Service Class 2** | &nbsp;&nbsp;**Fidelity® VIP Freedom 2030 Portfolio<sup>SM</sup>** - Service Class 2** |  |
| &nbsp;&nbsp; 2025  | < 1  | 26.16  | 26.16  | 22  | 2.19  | 2.19  | 1.59  | 1.59  | 13.34  | 13.34  |
| &nbsp;&nbsp; 2024  | < 1  | 23.08  | 23.08  | 20  | 2.04  | 2.04  | 1.59  | 1.59  | 7.40  | 7.40  |
| &nbsp;&nbsp; 2023  | < 1  | 21.49  | 21.88  | 18  | 2.26  | 2.26  | 1.49  | 1.59  | 12.65  | 12.76  |
| &nbsp;&nbsp; 2022  | < 1  | 19.08  | 19.40  | 16  | 1.72  | 1.72  | 1.49  | 1.59  | (18.40)  | (18.32)  |
| &nbsp;&nbsp; 2021  | < 1  | 23.38  | 23.75  | 20  | 0.87  | 0.87  | 1.49  | 1.59  | 10.30  | 10.41  |
|  |  |  | **Fidelity® VIP Freedom Income Portfolio<sup>SM</sup>** - Service Class 2** | **Fidelity® VIP Freedom Income Portfolio<sup>SM</sup>** - Service Class 2** | **Fidelity® VIP Freedom Income Portfolio<sup>SM</sup>** - Service Class 2** | **Fidelity® VIP Freedom Income Portfolio<sup>SM</sup>** - Service Class 2** | **Fidelity® VIP Freedom Income Portfolio<sup>SM</sup>** - Service Class 2** | **Fidelity® VIP Freedom Income Portfolio<sup>SM</sup>** - Service Class 2** | **Fidelity® VIP Freedom Income Portfolio<sup>SM</sup>** - Service Class 2** |  |
| &nbsp;&nbsp; 2025  | 35  | 15.91  | 16.56  | 574  | 3.07  | 3.07  | 1.29  | 1.49  | 7.68  | 7.90  |
| &nbsp;&nbsp; 2024  | 38  | 14.78  | 15.35  | 587  | 3.42  | 3.42  | 1.29  | 1.49  | 2.65  | 2.85  |
| &nbsp;&nbsp; 2023  | 39  | 14.14  | 14.92  | 577  | 4.01  | 4.01  | 1.29  | 1.59  | 5.94  | 6.27  |
| &nbsp;&nbsp; 2022  | 41  | 13.35  | 14.04  | 577  | 1.97  | 1.97  | 1.29  | 1.59  | (13.65)  | (13.39)  |
| &nbsp;&nbsp; 2021  | 43  | 15.46  | 16.21  | 702  | 1.16  | 1.16  | 1.29  | 1.59  | 1.39  | 1.70  |

---

**101**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **At December 31,**  | **At December 31,**  |  |  |  | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | |  | | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | **Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  |  | <br>**Investment** <br>**Income Ratio\***  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  | **Fidelity® VIP Government Money Market Portfolio - Initial Class**  | **Fidelity® VIP Government Money Market Portfolio - Initial Class**  | **Fidelity® VIP Government Money Market Portfolio - Initial Class**  | **Fidelity® VIP Government Money Market Portfolio - Initial Class**  | **Fidelity® VIP Government Money Market Portfolio - Initial Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | 469  | $10.59  | 11.09  | $5024  | 4.05  | 4.05% | 1.00  | 1.48% | 2.60  | 3.10% |
| &nbsp;&nbsp; 2024  | 502  | 10.32  | 10.76  | 5234  | 4.98  | 4.98  | 1.00  | 1.48  | 3.55  | 4.05  |
| &nbsp;&nbsp; 2023  | 324  | 9.96  | 10.34  | 3255  | 4.84  | 4.84  | 1.00  | 1.48  | 3.36  | 3.85  |
| &nbsp;&nbsp; 2022  | 194  | 9.64  | 9.95  | 1885  | 1.40  | 1.40  | 1.00  | 1.48  | (0.05)  | 0.43  |
| &nbsp;&nbsp; 2021  | 208  | 9.65  | 10.01  | 2020  | <0.01  | <0.01  | 0.83  | 1.48  | (1.46)  | (0.82)  |
|  |  |  | **Fidelity® VIP Government Money Market Portfolio - Service Class 2**  | **Fidelity® VIP Government Money Market Portfolio - Service Class 2**  | **Fidelity® VIP Government Money Market Portfolio - Service Class 2**  | **Fidelity® VIP Government Money Market Portfolio - Service Class 2**  | **Fidelity® VIP Government Money Market Portfolio - Service Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | 176  | 9.23  | 9.82  | 1718  | 3.79  | 3.79  | 1.25  | 1.89  | 1.91  | 2.57  |
| &nbsp;&nbsp; 2024  | 186  | 9.06  | 9.58  | 1778  | 4.72  | 4.72  | 1.25  | 1.89  | 2.85  | 3.53  |
| &nbsp;&nbsp; 2023  | 170  | 8.81  | 9.25  | 1571  | 4.58  | 4.58  | 1.25  | 1.89  | 2.67  | 3.34  |
| &nbsp;&nbsp; 2022  | 108  | 8.58  | 8.95  | 955  | 1.16  | 1.16  | 1.25  | 1.89  | (0.64)  | 0.01  |
| &nbsp;&nbsp; 2021  | 143  | 8.63  | 8.95  | 1272  | 0.01  | 0.01  | 1.25  | 1.89  | (1.87)  | (1.23)  |
|  |  |  | **Fidelity® VIP Growth & Income Portfolio - Service Class 2**  | **Fidelity® VIP Growth & Income Portfolio - Service Class 2**  | **Fidelity® VIP Growth & Income Portfolio - Service Class 2**  | **Fidelity® VIP Growth & Income Portfolio - Service Class 2**  | **Fidelity® VIP Growth & Income Portfolio - Service Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 49.38  | 55.99  | 36  | 1.35  | 1.35  | 1.29  | 1.89  | 18.93  | 19.65  |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 41.52  | 46.80  | 31  | 1.15  | 1.15  | 1.29  | 1.89  | 19.65  | 20.38  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 34.70  | 38.87  | 34  | 1.49  | 1.49  | 1.29  | 1.89  | 16.14  | 16.85  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 29.88  | 33.27  | 30  | 1.47  | 1.47  | 1.29  | 1.89  | (6.96)  | (6.39)  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 32.11  | 35.54  | 33  | 2.21  | 2.21  | 1.29  | 1.89  | 23.27  | 24.02  |
|  |  |  | **Fidelity® VIP Growth Opportunities Portfolio - Initial Class**  | **Fidelity® VIP Growth Opportunities Portfolio - Initial Class**  | **Fidelity® VIP Growth Opportunities Portfolio - Initial Class**  | **Fidelity® VIP Growth Opportunities Portfolio - Initial Class**  | **Fidelity® VIP Growth Opportunities Portfolio - Initial Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | 6  | 90.02  | 90.02  | 564  |  | —  | 1.25  | 1.25  | 20.43  | 20.43  |
| &nbsp;&nbsp; 2024  | 6  | 74.74  | 74.74  | 468  |  | —  | 1.25  | 1.25  | 37.16  | 37.16  |
| &nbsp;&nbsp; 2023  | 8  | 54.50  | 54.50  | 433  |  | —  | 1.25  | 1.25  | 43.85  | 43.85  |
| &nbsp;&nbsp; 2022  | 8  | 37.88  | 37.88  | 302  |  | —  | 1.25  | 1.25  | (38.92)  | (38.92)  |
| &nbsp;&nbsp; 2021  | 10  | 62.02  | 62.02  | 625  |  | —  | 1.25  | 1.25  | 10.55  | 10.55  |
|  |  |  | **Fidelity® VIP Growth Opportunities Portfolio - Service Class 2**  | **Fidelity® VIP Growth Opportunities Portfolio - Service Class 2**  | **Fidelity® VIP Growth Opportunities Portfolio - Service Class 2**  | **Fidelity® VIP Growth Opportunities Portfolio - Service Class 2**  | **Fidelity® VIP Growth Opportunities Portfolio - Service Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | 5  | 95.30  | 101.17  | 465  |  | —  | 1.29  | 1.59  | 19.71  | 20.07  |
| &nbsp;&nbsp; 2024  | 5  | 79.61  | 84.26  | 426  |  | —  | 1.29  | 1.59  | 36.35  | 36.77  |
| &nbsp;&nbsp; 2023  | 6  | 58.39  | 61.61  | 370  |  | —  | 1.29  | 1.59  | 43.01  | 43.44  |
| &nbsp;&nbsp; 2022  | 6  | 40.83  | 42.95  | 263  |  | —  | 1.29  | 1.59  | (39.30)  | (39.11)  |
| &nbsp;&nbsp; 2021  | 6  | 67.26  | 70.54  | 409  |  | —  | 1.29  | 1.59  | 9.90  | 10.23  |
|  |  |  |  | **Fidelity® VIP Growth Portfolio - Initial Class**  | **Fidelity® VIP Growth Portfolio - Initial Class**  | **Fidelity® VIP Growth Portfolio - Initial Class**  | **Fidelity® VIP Growth Portfolio - Initial Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 24  | 55.57  | 61.18  | 1420  | 0.30  | 0.30  | 1.25  | 1.25  | 13.47  | 13.47  |
| &nbsp;&nbsp; 2024  | 25  | 48.97  | 53.92  | 1310  | <0.01  | <0.01  | 1.25  | 1.25  | 28.76  | 28.76  |
| &nbsp;&nbsp; 2023  | 37  | 38.03  | 41.88  | 1452  | 0.13  | 0.13  | 1.25  | 1.25  | 34.55  | 34.55  |
| &nbsp;&nbsp; 2022  | 40  | 28.27  | 31.12  | 1170  | 0.62  | 0.62  | 1.25  | 1.25  | (25.39)  | (25.39)  |
| &nbsp;&nbsp; 2021  | 41  | 37.89  | 41.72  | 1640  |  | —  | 1.25  | 1.25  | 21.68  | 21.68  |
|  |  |  | &nbsp;&nbsp;&nbsp;&nbsp; **Fidelity® VIP High Income Portfolio - Initial Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **Fidelity® VIP High Income Portfolio - Initial Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **Fidelity® VIP High Income Portfolio - Initial Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **Fidelity® VIP High Income Portfolio - Initial Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **Fidelity® VIP High Income Portfolio - Initial Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | 5  | 23.87  | 23.87  | 123  | 6.45  | 6.45  | 1.25  | 1.25  | 8.99  | 8.99  |
| &nbsp;&nbsp; 2024  | 6  | 21.90  | 21.90  | 121  | 5.92  | 5.92  | 1.25  | 1.25  | 7.61  | 7.61  |
| &nbsp;&nbsp; 2023  | 7  | 20.35  | 20.35  | 148  | 4.75  | 4.75  | 1.25  | 1.25  | 9.11  | 9.11  |
| &nbsp;&nbsp; 2022  | 10  | 18.65  | 18.65  | 182  | 4.82  | 4.82  | 1.25  | 1.25  | (12.47)  | (12.47)  |
| &nbsp;&nbsp; 2021  | 11  | 21.31  | 21.31  | 227  | 5.29  | 5.29  | 1.25  | 1.25  | 3.11  | 3.11  |

---

**102**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **At December 31,**  | **At December 31,**  |  |  |  | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | |  | | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | **Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  |  | <br>**Investment** <br>**Income Ratio\***  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP High Income Portfolio - Service Class 2**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP High Income Portfolio - Service Class 2**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP High Income Portfolio - Service Class 2**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP High Income Portfolio - Service Class 2**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP High Income Portfolio - Service Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | $22.01  | 22.01  | $3  | 6.90  | 6.90% | 1.49  | 1.49% | 8.67  | 8.67% |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 18.70  | 20.26  | 2  | 5.54  | 5.54  | 1.49  | 1.89  | 6.56  | 7.00  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 17.55  | 18.93  | 3  | 5.80  | 5.80  | 1.49  | 1.89  | 8.17  | 8.61  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 16.23  | 17.43  | 3  | 4.78  | 4.78  | 1.49  | 1.89  | (13.34)  | (12.98)  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 18.72  | 20.03  | 4  | 3.12  | 3.12  | 1.49  | 1.89  | 2.33  | 2.74  |
|  |  |  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Index 500 Portfolio - Initial Class**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Index 500 Portfolio - Initial Class**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Index 500 Portfolio - Initial Class**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Index 500 Portfolio - Initial Class**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Index 500 Portfolio - Initial Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 22  | 53.45  | 53.45  | 1200  | 1.15  | 1.15  | 1.25  | 1.25  | 16.31  | 16.31  |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 25  | 45.96  | 45.96  | 1132  | 1.26  | 1.26  | 1.25  | 1.25  | 23.34  | 23.34  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 28  | 37.26  | 37.26  | 1039  | 1.47  | 1.47  | 1.25  | 1.25  | 24.63  | 24.63  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 30  | 29.90  | 29.90  | 901  | 1.42  | 1.42  | 1.25  | 1.25  | (19.23)  | (19.23)  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 36  | 37.01  | 37.01  | 1347  | 1.26  | 1.26  | 1.25  | 1.25  | 26.98  | 26.98  |
|  |  |  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Index 500 Portfolio - Service Class 2**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Index 500 Portfolio - Service Class 2**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Index 500 Portfolio - Service Class 2**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Index 500 Portfolio - Service Class 2**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Index 500 Portfolio - Service Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 23  | 49.24  | 55.49  | 1221  | 0.87  | 0.87  | 1.29  | 1.89  | 15.27  | 15.97  |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 24  | 42.71  | 47.85  | 1114  | 1.01  | 1.01  | 1.29  | 1.89  | 22.23  | 22.97  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 35  | 34.95  | 38.91  | 1346  | 1.21  | 1.21  | 1.29  | 1.89  | 23.52  | 24.26  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 45  | 28.29  | 31.31  | 1374  | 1.23  | 1.23  | 1.29  | 1.89  | (19.95)  | (19.47)  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 37  | 35.35  | 38.88  | 1398  | 1.07  | 1.07  | 1.29  | 1.89  | 25.84  | 26.61  |
|  |  |  | **Fidelity® VIP Investment Grade Bond Portfolio - Initial Class**  | **Fidelity® VIP Investment Grade Bond Portfolio - Initial Class**  | **Fidelity® VIP Investment Grade Bond Portfolio - Initial Class**  | **Fidelity® VIP Investment Grade Bond Portfolio - Initial Class**  | **Fidelity® VIP Investment Grade Bond Portfolio - Initial Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 6  | 20.69  | 20.69  | 134  | 2.88  | 2.88  | 1.25  | 1.25  | 5.89  | 5.89  |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 14  | 19.54  | 19.54  | 276  | 3.74  | 3.74  | 1.25  | 1.25  | 0.52  | 0.52  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 13  | 19.43  | 19.43  | 245  | 2.61  | 2.61  | 1.25  | 1.25  | 4.89  | 4.89  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 13  | 18.53  | 18.53  | 237  | 2.25  | 2.25  | 1.25  | 1.25  | (14.04)  | (14.04)  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 13  | 21.56  | 21.56  | 284  | 2.03  | 2.03  | 1.25  | 1.25  | (1.84)  | (1.84)  |
|  |  |  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Mid Cap Portfolio - Service Class 2**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Mid Cap Portfolio - Service Class 2**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Mid Cap Portfolio - Service Class 2**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Mid Cap Portfolio - Service Class 2**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Mid Cap Portfolio - Service Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 8  | 33.17  | 50.85  | 303  | 0.24  | 0.24  | 1.29  | 1.89  | 9.39  | 10.05  |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 9  | 30.32  | 46.20  | 305  | 0.35  | 0.35  | 1.29  | 1.89  | 14.96  | 15.66  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 9  | 26.37  | 39.95  | 274  | 0.30  | 0.30  | 1.29  | 1.89  | 12.65  | 13.33  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 13  | 23.41  | 35.25  | 355  | 0.27  | 0.27  | 1.29  | 1.89  | (16.57)  | (16.06)  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 15  | 28.06  | 42.00  | 468  | 0.36  | 0.36  | 1.29  | 1.89  | 22.95  | 23.69  |
|  |  |  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Overseas Portfolio - Initial Class**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Overseas Portfolio - Initial Class**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Overseas Portfolio - Initial Class**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Overseas Portfolio - Initial Class**  | &nbsp;&nbsp;&nbsp; **Fidelity® VIP Overseas Portfolio - Initial Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2  | 23.73  | 24.65  | 51  | 1.28  | 1.28  | 1.25  | 1.25  | 18.90  | 18.90  |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5  | 19.96  | 20.73  | 98  | 1.47  | 1.47  | 1.25  | 1.25  | 3.74  | 3.74  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 7  | 19.24  | 19.98  | 130  | 0.97  | 0.97  | 1.25  | 1.25  | 19.01  | 19.01  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 9  | 16.17  | 16.79  | 140  | 1.06  | 1.06  | 1.25  | 1.25  | (25.42)  | (25.42)  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 9  | 21.68  | 22.51  | 201  | 0.49  | 0.49  | 1.25  | 1.25  | 18.21  | 18.21  |
|  |  |  |  | **Franklin DynaTech VIP Fund - Class 2**  | **Franklin DynaTech VIP Fund - Class 2**  | **Franklin DynaTech VIP Fund - Class 2**  | **Franklin DynaTech VIP Fund - Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 54.04  | 54.04  | 36  |  | —  | 1.89  | 1.89  | 15.91  | 15.91  |
| &nbsp;&nbsp; 2024  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 46.62  | 46.62  | 31  |  | —  | 1.89  | 1.89  | 27.98  | 27.98  |
| &nbsp;&nbsp; 2023  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 36.43  | 36.43  | 24  |  | —  | 1.89  | 1.89  | 41.07  | 41.07  |
| &nbsp;&nbsp; 2022  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 25.82  | 25.82  | 17  |  | —  | 1.89  | 1.89  | (41.09)  | (41.09)  |
| &nbsp;&nbsp; 2021  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; < 1  | 43.83  | 43.83  | 30  |  | —  | 1.89  | 1.89  | 13.96  | 13.96  |

---

**103**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | &nbsp;&nbsp;&nbsp;&nbsp; **At December 31,**  | &nbsp;&nbsp;&nbsp;&nbsp; **At December 31,**  |  |  |  | **For the year ended December 31,** | **For the year ended December 31,** | **For the year ended December 31,** | **For the year ended December 31,** |
|  | | **Unit Value**  | **Unit Value**  | |  | | **Expense Ratio\*\***  | **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | **Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  |  | <br>**Investment** <br>**Income Ratio\***  | **Lowest to Highest**  | **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  | **Franklin Growth and Income VIP Fund - Class 2**  | **Franklin Growth and Income VIP Fund - Class 2**  | **Franklin Growth and Income VIP Fund - Class 2**  | **Franklin Growth and Income VIP Fund - Class 2**  | **Franklin Growth and Income VIP Fund - Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | 66  | $48.98  | &nbsp;&nbsp;&nbsp;&nbsp; 57.74  | $3620  | 2.15  | 2.15% | 1.29  | 1.99% | 14.58  | 15.40% |
| &nbsp;&nbsp; 2024  | 72  | 42.75  | &nbsp;&nbsp;&nbsp;&nbsp; 50.04  | 3435  | 2.29  | 2.29  | 1.29  | 1.99  | 15.64  | 16.46  |
| &nbsp;&nbsp; 2023  | 92  | 36.97  | &nbsp;&nbsp;&nbsp;&nbsp; 42.97  | 3742  | 2.19  | 2.19  | 1.29  | 1.99  | 6.83  | 7.58  |
| &nbsp;&nbsp; 2022  | 104  | 34.61  | &nbsp;&nbsp;&nbsp;&nbsp; 39.94  | 3969  | 3.01  | 3.01  | 1.29  | 1.99  | (8.65)  | (8.01)  |
| &nbsp;&nbsp; 2021  | 111  | 37.89  | &nbsp;&nbsp;&nbsp;&nbsp; 43.41  | 4580  | 2.44  | 2.44  | 1.29  | 1.99  | 22.76  | 23.63  |
|  |  |  |  | &nbsp;&nbsp;&nbsp;&nbsp; **Franklin Income VIP Fund - Class 2**  | &nbsp;&nbsp;&nbsp;&nbsp; **Franklin Income VIP Fund - Class 2**  | &nbsp;&nbsp;&nbsp;&nbsp; **Franklin Income VIP Fund - Class 2**  |  |  |  |  |
| &nbsp;&nbsp; 2025  | 150  | 25.47  | &nbsp;&nbsp;&nbsp;&nbsp; 29.70  | 4285  | 5.08  | 5.08  | 1.29  | 1.99  | 10.33  | 11.11  |
| &nbsp;&nbsp; 2024  | 170  | 23.09  | &nbsp;&nbsp;&nbsp;&nbsp; 26.73  | 4377  | 5.16  | 5.16  | 1.29  | 1.99  | 5.07  | 5.82  |
| &nbsp;&nbsp; 2023  | 206  | 21.97  | &nbsp;&nbsp;&nbsp;&nbsp; 25.26  | 5009  | 5.21  | 5.21  | 1.29  | 1.99  | 6.47  | 7.23  |
| &nbsp;&nbsp; 2022  | 220  | 20.64  | &nbsp;&nbsp;&nbsp;&nbsp; 23.56  | 5003  | 4.81  | 4.81  | 1.29  | 1.99  | (7.34)  | (6.69)  |
| &nbsp;&nbsp; 2021  | 248  | 22.27  | &nbsp;&nbsp;&nbsp;&nbsp; 25.25  | 6044  | 4.42  | 4.42  | 1.29  | 1.99  | 14.44  | 15.25  |
|  |  |  | **Franklin Large Cap Growth VIP Fund - Class 2**  | **Franklin Large Cap Growth VIP Fund - Class 2**  | **Franklin Large Cap Growth VIP Fund - Class 2**  | **Franklin Large Cap Growth VIP Fund - Class 2**  | **Franklin Large Cap Growth VIP Fund - Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | 86  | 45.16  | &nbsp;&nbsp;&nbsp;&nbsp; 51.39  | 4228  |  | —  | 1.29  | 1.89  | 5.20  | 5.84  |
| &nbsp;&nbsp; 2024  | 94  | 42.93  | &nbsp;&nbsp;&nbsp;&nbsp; 48.55  | 4358  |  | —  | 1.29  | 1.89  | 23.91  | 24.66  |
| &nbsp;&nbsp; 2023  | 117  | 34.64  | &nbsp;&nbsp;&nbsp;&nbsp; 38.95  | 4372  |  | —  | 1.29  | 1.89  | 37.81  | 38.64  |
| &nbsp;&nbsp; 2022  | 146  | 25.14  | &nbsp;&nbsp;&nbsp;&nbsp; 28.09  | 3949  |  | —  | 1.29  | 1.89  | (37.73)  | (37.35)  |
| &nbsp;&nbsp; 2021  | 145  | 40.37  | &nbsp;&nbsp;&nbsp;&nbsp; 44.84  | 6252  |  | —  | 1.29  | 1.89  | 13.10  | 13.79  |
|  |  |  | **Franklin Mutual Global Discovery VIP Fund - Class 2**  | **Franklin Mutual Global Discovery VIP Fund - Class 2**  | **Franklin Mutual Global Discovery VIP Fund - Class 2**  | **Franklin Mutual Global Discovery VIP Fund - Class 2**  | **Franklin Mutual Global Discovery VIP Fund - Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | 11  | 27.39  | &nbsp;&nbsp;&nbsp;&nbsp; 30.86  | 328  | 1.90  | 1.90  | 1.29  | 1.89  | 21.02  | 21.75  |
| &nbsp;&nbsp; 2024  | 16  | 22.63  | &nbsp;&nbsp;&nbsp;&nbsp; 25.35  | 398  | 1.35  | 1.35  | 1.29  | 1.89  | 2.67  | 3.30  |
| &nbsp;&nbsp; 2023  | 24  | 22.04  | &nbsp;&nbsp;&nbsp;&nbsp; 24.54  | 561  | 2.46  | 2.46  | 1.29  | 1.89  | 18.05  | 18.77  |
| &nbsp;&nbsp; 2022  | 25  | 18.67  | &nbsp;&nbsp;&nbsp;&nbsp; 20.66  | 507  | 1.37  | 1.37  | 1.29  | 1.89  | (6.54)  | (5.97)  |
| &nbsp;&nbsp; 2021  | 20  | 19.98  | &nbsp;&nbsp;&nbsp;&nbsp; 21.98  | 433  | 2.11  | 2.11  | 1.29  | 1.89  | 16.88  | 17.59  |
|  |  |  |  | **Franklin Mutual Shares VIP Fund - Class 2**  | **Franklin Mutual Shares VIP Fund - Class 2**  | **Franklin Mutual Shares VIP Fund - Class 2**  | **Franklin Mutual Shares VIP Fund - Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | 71  | 33.41  | &nbsp;&nbsp;&nbsp;&nbsp; 39.38  | 2631  | 2.00  | 2.00  | 1.29  | 1.99  | 9.31  | 10.08  |
| &nbsp;&nbsp; 2024  | 82  | 30.56  | &nbsp;&nbsp;&nbsp;&nbsp; 35.77  | 2772  | 1.86  | 1.86  | 1.29  | 1.99  | 9.05  | 9.83  |
| &nbsp;&nbsp; 2023  | 113  | 28.02  | &nbsp;&nbsp;&nbsp;&nbsp; 32.57  | 3462  | 1.86  | 1.86  | 1.29  | 1.99  | 11.22  | 12.01  |
| &nbsp;&nbsp; 2022  | 123  | 25.20  | &nbsp;&nbsp;&nbsp;&nbsp; 29.08  | 3376  | 1.73  | 1.73  | 1.29  | 1.99  | (9.26)  | (8.62)  |
| &nbsp;&nbsp; 2021  | 150  | 27.77  | &nbsp;&nbsp;&nbsp;&nbsp; 31.82  | 4497  | 2.80  | 2.80  | 1.29  | 1.99  | 16.81  | 17.63  |
|  |  |  |  | **Franklin Small Cap Value VIP Fund - Class 2**  | **Franklin Small Cap Value VIP Fund - Class 2**  | **Franklin Small Cap Value VIP Fund - Class 2**  | **Franklin Small Cap Value VIP Fund - Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | 31  | 58.73  | &nbsp;&nbsp;&nbsp;&nbsp; 69.23  | 1904  | 1.07  | 1.07  | 1.29  | 1.99  | 5.52  | 6.27  |
| &nbsp;&nbsp; 2024  | 35  | 55.66  | &nbsp;&nbsp;&nbsp;&nbsp; 65.15  | 1997  | 0.94  | 0.94  | 1.29  | 1.99  | 9.48  | 10.26  |
| &nbsp;&nbsp; 2023  | 44  | 50.84  | &nbsp;&nbsp;&nbsp;&nbsp; 59.09  | 2336  | 0.52  | 0.52  | 1.29  | 1.99  | 10.52  | 11.30  |
| &nbsp;&nbsp; 2022  | 49  | 46.00  | &nbsp;&nbsp;&nbsp;&nbsp; 53.09  | 2356  | 0.99  | 0.99  | 1.29  | 1.99  | (11.85)  | (11.22)  |
| &nbsp;&nbsp; 2021  | 55  | 52.18  | &nbsp;&nbsp;&nbsp;&nbsp; 59.80  | 2984  | 0.99  | 0.99  | 1.29  | 1.99  | 22.88  | 23.75  |
|  |  |  | &nbsp;&nbsp;&nbsp;**Franklin U.S. Government Securities VIP Fund - Class 2** | &nbsp;&nbsp;&nbsp;**Franklin U.S. Government Securities VIP Fund - Class 2** | &nbsp;&nbsp;&nbsp;**Franklin U.S. Government Securities VIP Fund - Class 2** | &nbsp;&nbsp;&nbsp;**Franklin U.S. Government Securities VIP Fund - Class 2** | &nbsp;&nbsp;&nbsp;**Franklin U.S. Government Securities VIP Fund - Class 2** | &nbsp;&nbsp;&nbsp;**Franklin U.S. Government Securities VIP Fund - Class 2** |  |  |
| &nbsp;&nbsp; 2025  | 59  | 10.89  | &nbsp;&nbsp;&nbsp;&nbsp; 12.70  | 715  | 3.25  | 3.25  | 1.29  | 1.99  | 4.58  | 5.32  |
| &nbsp;&nbsp; 2024  | 60  | 10.41  | &nbsp;&nbsp;&nbsp;&nbsp; 12.06  | 689  | 3.32  | 3.32  | 1.29  | 1.99  | (0.65)  | 0.06  |
| &nbsp;&nbsp; 2023  | 92  | 10.48  | &nbsp;&nbsp;&nbsp;&nbsp; 12.05  | 1059  | 2.68  | 2.68  | 1.29  | 1.99  | 2.40  | 3.12  |
| &nbsp;&nbsp; 2022  | 104  | 10.24  | &nbsp;&nbsp;&nbsp;&nbsp; 11.69  | 1159  | 2.34  | 2.34  | 1.29  | 1.99  | (11.54)  | (10.91)  |
| &nbsp;&nbsp; 2021  | 126  | 11.57  | &nbsp;&nbsp;&nbsp;&nbsp; 13.12  | 1583  | 2.29  | 2.29  | 1.29  | 1.99  | (3.77)  | (3.09)  |

---

**104**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **At December 31,**  | **At December 31,**  |  |  |  | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | |  | | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | **Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  |  | <br>**Investment** <br>**Income Ratio\***  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  | **Goldman Sachs VIT Large Cap Value Fund - Institutional Class**  | **Goldman Sachs VIT Large Cap Value Fund - Institutional Class**  | **Goldman Sachs VIT Large Cap Value Fund - Institutional Class**  | **Goldman Sachs VIT Large Cap Value Fund - Institutional Class**  | **Goldman Sachs VIT Large Cap Value Fund - Institutional Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | < 1  | $30.70  | 33.39  | $21  | 1.13  | 1.13% | 1.49  | 1.89% | 8.80  | 9.24% |
| &nbsp;&nbsp; 2024  | < 1  | 28.22  | 30.56  | 19  | 1.40  | 1.40  | 1.49  | 1.89  | 14.88  | 15.35  |
| &nbsp;&nbsp; 2023  | < 1  | 24.56  | 26.50  | 18  | 1.81  | 1.81  | 1.49  | 1.89  | 10.89  | 11.34  |
| &nbsp;&nbsp; 2022  | < 1  | 22.15  | 23.80  | 16  | 1.36  | 1.36  | 1.49  | 1.89  | (8.13)  | (7.76)  |
| &nbsp;&nbsp; 2021  | < 1  | 24.11  | 25.80  | 18  | 1.15  | 1.15  | 1.49  | 1.89  | 21.80  | 22.29  |
|  |  |  | **Goldman Sachs VIT Mid Cap Value Fund - Institutional Class**  | **Goldman Sachs VIT Mid Cap Value Fund - Institutional Class**  | **Goldman Sachs VIT Mid Cap Value Fund - Institutional Class**  | **Goldman Sachs VIT Mid Cap Value Fund - Institutional Class**  | **Goldman Sachs VIT Mid Cap Value Fund - Institutional Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | 2  | 38.48  | 38.48  | 70  | 1.22  | 1.22  | 1.89  | 1.89  | 7.33  | 7.33  |
| &nbsp;&nbsp; 2024  | 2  | 35.85  | 35.85  | 65  | 1.03  | 1.03  | 1.89  | 1.89  | 10.27  | 10.27  |
| &nbsp;&nbsp; 2023  | 2  | 32.51  | 32.51  | 59  | 1.04  | 1.04  | 1.89  | 1.89  | 9.33  | 9.33  |
| &nbsp;&nbsp; 2022  | 2  | 29.74  | 29.74  | 54  | 0.70  | 0.70  | 1.89  | 1.89  | (11.68)  | (11.68)  |
| &nbsp;&nbsp; 2021  | 2  | 33.67  | 33.67  | 62  | 0.48  | 0.48  | 1.89  | 1.89  | 28.49  | 28.49  |
|  |  | &nbsp;&nbsp;&nbsp;&nbsp; **Goldman Sachs VIT Small Cap Equity Insights Fund - Institutional Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **Goldman Sachs VIT Small Cap Equity Insights Fund - Institutional Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **Goldman Sachs VIT Small Cap Equity Insights Fund - Institutional Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **Goldman Sachs VIT Small Cap Equity Insights Fund - Institutional Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **Goldman Sachs VIT Small Cap Equity Insights Fund - Institutional Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **Goldman Sachs VIT Small Cap Equity Insights Fund - Institutional Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **Goldman Sachs VIT Small Cap Equity Insights Fund - Institutional Class**  |  |  |
| &nbsp;&nbsp; 2025  | 2  | 35.91  | 39.05  | 55  | 0.76  | 0.76  | 1.49  | 1.89  | 13.96  | 14.42  |
| &nbsp;&nbsp; 2024  | 2  | 31.51  | 34.13  | 48  | 0.98  | 0.98  | 1.49  | 1.89  | 16.80  | 17.27  |
| &nbsp;&nbsp; 2023  | 2  | 26.98  | 29.10  | 43  | 1.04  | 1.04  | 1.49  | 1.89  | 17.04  | 17.51  |
| &nbsp;&nbsp; 2022  | 2  | 23.05  | 24.77  | 37  | 0.31  | 0.31  | 1.49  | 1.89  | (20.90)  | (20.58)  |
| &nbsp;&nbsp; 2021  | 2  | 29.14  | 32.25  | 48  | 0.44  | 0.44  | 1.29  | 1.89  | 21.46  | 22.20  |
|  |  |  | **Goldman Sachs VIT U.S. Equity Insights Fund - Institutional Class**  | **Goldman Sachs VIT U.S. Equity Insights Fund - Institutional Class**  | **Goldman Sachs VIT U.S. Equity Insights Fund - Institutional Class**  | **Goldman Sachs VIT U.S. Equity Insights Fund - Institutional Class**  | **Goldman Sachs VIT U.S. Equity Insights Fund - Institutional Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | < 1  | 50.64  | 55.08  | 39  | 0.72  | 0.72  | 1.49  | 1.89  | 13.57  | 14.03  |
| &nbsp;&nbsp; 2024  | < 1  | 44.59  | 48.30  | 34  | 0.57  | 0.57  | 1.49  | 1.89  | 25.89  | 26.41  |
| &nbsp;&nbsp; 2023  | 1  | 35.42  | 38.21  | 39  | 0.71  | 0.71  | 1.49  | 1.89  | 21.48  | 21.97  |
| &nbsp;&nbsp; 2022  | 1  | 29.16  | 31.33  | 32  | 0.83  | 0.83  | 1.49  | 1.89  | (21.25)  | (20.93)  |
| &nbsp;&nbsp; 2021  | 1  | 37.02  | 39.62  | 40  | 0.82  | 0.82  | 1.49  | 1.89  | 26.97  | 27.49  |
|  |  |  | &nbsp;&nbsp;&nbsp;&nbsp; **Invesco V.I. American Franchise Fund - Series I**  | &nbsp;&nbsp;&nbsp;&nbsp; **Invesco V.I. American Franchise Fund - Series I**  | &nbsp;&nbsp;&nbsp;&nbsp; **Invesco V.I. American Franchise Fund - Series I**  | &nbsp;&nbsp;&nbsp;&nbsp; **Invesco V.I. American Franchise Fund - Series I**  | &nbsp;&nbsp;&nbsp;&nbsp; **Invesco V.I. American Franchise Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 116  | 57.66  | 64.84  | 6536  |  | —  | 1.10  | 1.70  | 9.78  | 10.44  |
| &nbsp;&nbsp; 2024  | 130  | 52.52  | 58.71  | 6636  |  | —  | 1.10  | 1.70  | 32.60  | 33.41  |
| &nbsp;&nbsp; 2023  | 158  | 39.61  | 44.01  | 5859  |  | —  | 1.10  | 1.70  | 38.56  | 39.39  |
| &nbsp;&nbsp; 2022  | 175  | 28.59  | 31.57  | 4743  |  | —  | 1.10  | 1.70  | (32.27)  | (31.87)  |
| &nbsp;&nbsp; 2021  | 186  | 42.21  | 46.34  | 7450  |  | —  | 1.10  | 1.70  | 10.04  | 10.70  |
|  |  |  | &nbsp;&nbsp;&nbsp;&nbsp; **Invesco V.I. American Franchise Fund - Series II**  | &nbsp;&nbsp;&nbsp;&nbsp; **Invesco V.I. American Franchise Fund - Series II**  | &nbsp;&nbsp;&nbsp;&nbsp; **Invesco V.I. American Franchise Fund - Series II**  | &nbsp;&nbsp;&nbsp;&nbsp; **Invesco V.I. American Franchise Fund - Series II**  | &nbsp;&nbsp;&nbsp;&nbsp; **Invesco V.I. American Franchise Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 32  | 70.11  | 80.72  | 2012  |  | —  | 1.29  | 1.89  | 9.29  | 9.95  |
| &nbsp;&nbsp; 2024  | 33  | 64.15  | 73.41  | 1854  |  | —  | 1.29  | 1.89  | 32.01  | 32.82  |
| &nbsp;&nbsp; 2023  | 35  | 48.60  | 55.27  | 1506  |  | —  | 1.29  | 1.89  | 37.96  | 38.79  |
| &nbsp;&nbsp; 2022  | 37  | 35.23  | 39.82  | 1170  |  | —  | 1.29  | 1.89  | (32.59)  | (32.18)  |
| &nbsp;&nbsp; 2021  | 38  | 52.25  | 58.72  | 1749  |  | —  | 1.29  | 1.89  | 9.54  | 10.21  |
|  |  |  |  | **Invesco V.I. American Value Fund - Series I**  | **Invesco V.I. American Value Fund - Series I**  | **Invesco V.I. American Value Fund - Series I**  | **Invesco V.I. American Value Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 111  | 17.92  | 54.61  | 3027  | 0.47  | 0.47  | 1.10  | 1.99  | 18.60  | 19.68  |
| &nbsp;&nbsp; 2024  | 120  | 14.97  | 46.04  | 2792  | 0.99  | 0.99  | 1.10  | 1.99  | 27.81  | 28.98  |
| &nbsp;&nbsp; 2023  | 136  | 11.61  | 36.02  | 2433  | 0.64  | 0.64  | 1.10  | 1.99  | 13.31  | 14.34  |
| &nbsp;&nbsp; 2022  | 157  | 10.15  | 31.79  | 2427  | 0.76  | 0.76  | 1.10  | 1.99  | (4.54)  | (3.68)  |
| &nbsp;&nbsp; 2021  | 161  | 10.54  | 33.30  | 2569  | 0.43  | 0.43  | 1.10  | 1.99  | 5.40  | 25.41  |

---

**105**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **At December 31,**  | **At December 31,**  |  |  |  | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | |  | | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | **Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  |  | <br>**Investment** <br>**Income Ratio\***  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  |  | **Invesco V.I. American Value Fund - Series II**  | **Invesco V.I. American Value Fund - Series II**  | **Invesco V.I. American Value Fund - Series II**  | **Invesco V.I. American Value Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 39  | $53.53  | 81.75  | $2103  | 0.22  | 0.22% | 1.29  | 1.89% | 18.48  | 19.20% |
| &nbsp;&nbsp; 2024  | 41  | 45.18  | 68.58  | 1884  | 0.71  | 0.71  | 1.29  | 1.89  | 27.63  | 28.41  |
| &nbsp;&nbsp; 2023  | 51  | 35.40  | 53.41  | 1863  | 0.38  | 0.38  | 1.29  | 1.89  | 13.12  | 13.81  |
| &nbsp;&nbsp; 2022  | 53  | 31.29  | 46.93  | 1725  | 0.44  | 0.44  | 1.29  | 1.89  | (4.69)  | (4.11)  |
| &nbsp;&nbsp; 2021  | 55  | 32.83  | 48.94  | 1908  | 0.23  | 0.23  | 1.29  | 1.89  | 25.22  | 25.98  |
|  |  |  |  | **Invesco V.I. Comstock Fund - Series I**  | **Invesco V.I. Comstock Fund - Series I**  | **Invesco V.I. Comstock Fund - Series I**  | **Invesco V.I. Comstock Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 13  | 49.93  | 59.48  | 703  | 1.70  | 1.70  | 1.25  | 1.58  | 15.60  | 15.99  |
| &nbsp;&nbsp; 2024  | 14  | 43.19  | 51.28  | 658  | 1.65  | 1.65  | 1.25  | 1.58  | 13.36  | 13.74  |
| &nbsp;&nbsp; 2023  | 21  | 38.10  | 45.08  | 901  | 1.80  | 1.80  | 1.25  | 1.58  | 10.60  | 10.97  |
| &nbsp;&nbsp; 2022  | 24  | 34.45  | 40.63  | 909  | 1.55  | 1.55  | 1.25  | 1.58  | (0.46)  | (0.13)  |
| &nbsp;&nbsp; 2021  | 28  | 34.61  | 40.68  | 1058  | 1.72  | 1.72  | 1.25  | 1.58  | 31.27  | 31.70  |
|  |  |  |  | **Invesco V.I. Comstock Fund - Series II**  | **Invesco V.I. Comstock Fund - Series II**  | **Invesco V.I. Comstock Fund - Series II**  | **Invesco V.I. Comstock Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 99  | 40.70  | 60.62  | 4834  | 1.45  | 1.45  | 1.29  | 1.99  | 14.82  | 15.63  |
| &nbsp;&nbsp; 2024  | 109  | 35.44  | 52.43  | 4588  | 1.43  | 1.43  | 1.29  | 1.99  | 12.58  | 13.38  |
| &nbsp;&nbsp; 2023  | 132  | 31.48  | 46.24  | 4883  | 1.51  | 1.51  | 1.29  | 1.99  | 9.88  | 10.66  |
| &nbsp;&nbsp; 2022  | 156  | 28.65  | 41.79  | 5240  | 1.36  | 1.36  | 1.29  | 1.99  | (1.15)  | (0.45)  |
| &nbsp;&nbsp; 2021  | 177  | 28.99  | 41.98  | 5961  | 1.58  | 1.58  | 1.29  | 1.99  | 30.41  | 31.33  |
|  |  |  |  | **Invesco V.I. Core Equity Fund - Series I**  | **Invesco V.I. Core Equity Fund - Series I**  | **Invesco V.I. Core Equity Fund - Series I**  | **Invesco V.I. Core Equity Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 78  | 36.20  | 45.86  | 3315  | 0.64  | 0.64  | 1.10  | 1.70  | 14.21  | 14.90  |
| &nbsp;&nbsp; 2024  | 92  | 31.51  | 40.15  | 3413  | 0.69  | 0.69  | 1.10  | 1.70  | 23.48  | 24.23  |
| &nbsp;&nbsp; 2023  | 105  | 25.36  | 32.52  | 3127  | 0.73  | 0.73  | 1.10  | 1.70  | 21.29  | 22.02  |
| &nbsp;&nbsp; 2022  | 124  | 20.79  | 26.81  | 3025  | 0.88  | 0.88  | 1.10  | 1.70  | (21.88)  | (21.41)  |
| &nbsp;&nbsp; 2021  | 142  | 26.45  | 34.32  | 4436  | 0.66  | 0.66  | 1.10  | 1.70  | 25.59  | 26.34  |
|  |  |  |  | **Invesco V.I. Core Equity Fund - Series II**  | **Invesco V.I. Core Equity Fund - Series II**  | **Invesco V.I. Core Equity Fund - Series II**  | **Invesco V.I. Core Equity Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | < 1  | 34.50  | 44.10  | 32  | 0.42  | 0.42  | 1.55  | 1.89  | 13.70  | 14.10  |
| &nbsp;&nbsp; 2024  | < 1  | 30.34  | 38.65  | 28  | 0.50  | 0.50  | 1.55  | 1.89  | 22.92  | 23.35  |
| &nbsp;&nbsp; 2023  | < 1  | 24.68  | 33.11  | 23  | 0.46  | 0.46  | 1.30  | 1.89  | 20.77  | 21.50  |
| &nbsp;&nbsp; 2022  | 1  | 20.44  | 27.25  | 26  | 0.63  | 0.63  | 1.30  | 1.89  | (22.24)  | (21.78)  |
| &nbsp;&nbsp; 2021  | 1  | 26.28  | 34.83  | 34  | 0.44  | 0.44  | 1.30  | 1.89  | 24.98  | 25.74  |
|  |  |  |  | **Invesco V.I. Core Plus Bond Fund - Series I**  | **Invesco V.I. Core Plus Bond Fund - Series I**  | **Invesco V.I. Core Plus Bond Fund - Series I**  | **Invesco V.I. Core Plus Bond Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 20  | 14.88  | 17.55  | 341  | 4.22  | 4.22  | 1.10  | 1.70  | 5.29  | 5.92  |
| &nbsp;&nbsp; 2024  | 22  | 14.13  | 16.57  | 356  | 3.55  | 3.55  | 1.10  | 1.70  | 1.31  | 1.93  |
| &nbsp;&nbsp; 2023  | 24  | 13.95  | 16.26  | 386  | 2.58  | 2.58  | 1.10  | 1.70  | 4.35  | 4.98  |
| &nbsp;&nbsp; 2022  | 25  | 13.37  | 15.49  | 389  | 0.65  | 0.65  | 1.10  | 1.70  | (15.97)  | (15.47)  |
| &nbsp;&nbsp; 2021  | 14  | 15.91  | 18.32  | 263  | 1.47  | 1.47  | 1.10  | 1.70  | (2.33)  | (1.74)  |
|  |  |  |  | **Invesco V.I. Core Plus Bond Fund - Series II**  | **Invesco V.I. Core Plus Bond Fund - Series II**  | **Invesco V.I. Core Plus Bond Fund - Series II**  | **Invesco V.I. Core Plus Bond Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 151  | 10.26  | 10.53  | 1581  | 3.96  | 3.96  | 1.29  | 1.99  | 4.84  | 5.59  |
| &nbsp;&nbsp; 2024  | 194  | 9.79  | 9.98  | 1924  | 3.41  | 3.41  | 1.29  | 1.99  | 0.67  | 1.39  |
| &nbsp;&nbsp; 2023  | 210  | 9.72  | 9.84  | 2055  | 2.44  | 2.44  | 1.29  | 1.99  | 3.75  | 4.49  |
| &nbsp;&nbsp; 2022  | 231  | 9.37  | 9.42  | 2177  | 0.57  | 0.57  | 1.29  | 1.99  | (6.29)  | (5.84)  |
| &nbsp;&nbsp; 2021  | < 1  | 15.06  | 15.84  | 2  | 1.44  | 1.44  | 1.50  | 1.75  | (2.73)  | (2.48)  |

---

**106**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **At December 31,**  | **At December 31,**  |  |  | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | | | **Expense Ratio\*\***  | **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | **Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  | <br>**Investment** <br>**Income Ratio\***  | **Lowest to Highest**  | **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  | &nbsp;&nbsp; **Invesco V.I. Discovery Large Cap Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Discovery Large Cap Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Discovery Large Cap Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Discovery Large Cap Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 10  | $43.22  | 43.22  | $422  | — %  | 1.25  | 1.25% | 11.40  | 11.40% |
| &nbsp;&nbsp; 2024  | 12  | 38.80  | 38.80  | 447  | —  | 1.25  | 1.25  | 32.49  | 32.49  |
| &nbsp;&nbsp; 2023  | 23  | 29.28  | 29.28  | 678  | —  | 1.25  | 1.25  | 33.70  | 33.70  |
| &nbsp;&nbsp; 2022  | 24  | 21.90  | 21.90  | 532  | —  | 1.25  | 1.25  | (31.64)  | (31.64)  |
| &nbsp;&nbsp; 2021  | 25  | 32.04  | 32.04  | 798  | —  | 1.25  | 1.25  | 21.05  | 21.05  |
|  |  |  | **Invesco V.I. Discovery Large Cap Fund - Series II**  | **Invesco V.I. Discovery Large Cap Fund - Series II**  | **Invesco V.I. Discovery Large Cap Fund - Series II**  | **Invesco V.I. Discovery Large Cap Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 85  | 58.87  | 69.14  | 5545  | —  | 1.29  | 1.99  | 10.30  | 11.08  |
| &nbsp;&nbsp; 2024  | 99  | 53.37  | 62.24  | 5834  | —  | 1.29  | 1.99  | 31.16  | 32.09  |
| &nbsp;&nbsp; 2023  | 118  | 40.69  | 47.12  | 5301  | —  | 1.29  | 1.99  | 32.36  | 33.30  |
| &nbsp;&nbsp; 2022  | 132  | 30.74  | 35.35  | 4442  | —  | 1.29  | 1.99  | (32.33)  | (31.85)  |
| &nbsp;&nbsp; 2021  | 150  | 45.43  | 51.87  | 7421  | —  | 1.29  | 1.99  | 19.86  | 20.71  |
|  |  |  | &nbsp;&nbsp; **Invesco V.I. Discovery Mid Cap Growth Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Discovery Mid Cap Growth Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Discovery Mid Cap Growth Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Discovery Mid Cap Growth Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 35  | 16.30  | 16.87  | 764  | —  | 1.10  | 1.70  | 3.02  | 3.64  |
| &nbsp;&nbsp; 2024  | 42  | 15.82  | 16.27  | 893  | —  | 1.10  | 1.70  | 22.13  | 22.87  |
| &nbsp;&nbsp; 2023  | 48  | 12.96  | 13.25  | 807  | —  | 1.10  | 1.70  | 11.25  | 11.92  |
| &nbsp;&nbsp; 2022  | 65  | 11.65  | 11.84  | 947  | —  | 1.10  | 1.70  | (32.14)  | (31.74)  |
| &nbsp;&nbsp; 2021  | 70  | 17.16  | 17.34  | 1479  | —  | 1.10  | 1.70  | 17.09  | 17.80  |
|  |  |  | **Invesco V.I. Discovery Mid Cap Growth Fund - Series II**  | **Invesco V.I. Discovery Mid Cap Growth Fund - Series II**  | **Invesco V.I. Discovery Mid Cap Growth Fund - Series II**  | **Invesco V.I. Discovery Mid Cap Growth Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 53  | 37.12  | 59.54  | 1972  | —  | 1.29  | 1.99  | 2.46  | 3.19  |
| &nbsp;&nbsp; 2024  | 57  | 36.23  | 57.70  | 1992  | —  | 1.29  | 1.99  | 21.45  | 22.32  |
| &nbsp;&nbsp; 2023  | 67  | 29.83  | 47.17  | 1955  | —  | 1.29  | 1.99  | 10.62  | 11.40  |
| &nbsp;&nbsp; 2022  | 73  | 26.97  | 42.35  | 1952  | —  | 1.29  | 1.99  | (32.50)  | (32.02)  |
| &nbsp;&nbsp; 2021  | 82  | 39.95  | 62.29  | 3280  | —  | 1.29  | 1.99  | 16.44  | 17.26  |
|  |  |  | &nbsp;&nbsp; **Invesco V.I. Diversified Dividend Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Diversified Dividend Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Diversified Dividend Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Diversified Dividend Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 45  | 122.48  | 125.78  | 5815  | 1.62  | 1.00  | 1.48  | 14.04  | 14.59  |
| &nbsp;&nbsp; 2024  | 48  | 106.89  | 110.29  | 5481  | 1.89  | 1.00  | 1.48  | 11.54  | 12.08  |
| &nbsp;&nbsp; 2023  | 50  | 95.36  | 98.88  | 5091  | 1.98  | 1.00  | 1.48  | 7.45  | 7.96  |
| &nbsp;&nbsp; 2022  | 54  | 88.33  | 92.02  | 5071  | 1.88  | 1.00  | 1.48  | (3.12)  | (2.66)  |
| &nbsp;&nbsp; 2021  | 55  | 90.74  | 94.99  | 5384  | 2.11  | 1.00  | 1.48  | 17.15  | 17.71  |
|  |  |  | &nbsp;&nbsp; **Invesco V.I. Diversified Dividend Fund - Series II**  | &nbsp;&nbsp; **Invesco V.I. Diversified Dividend Fund - Series II**  | &nbsp;&nbsp; **Invesco V.I. Diversified Dividend Fund - Series II**  | &nbsp;&nbsp; **Invesco V.I. Diversified Dividend Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 19  | 39.92  | 43.76  | 655  | 1.41  | 1.29  | 1.69  | 13.49  | 13.95  |
| &nbsp;&nbsp; 2024  | 21  | 35.17  | 38.40  | 624  | 1.58  | 1.29  | 1.69  | 11.05  | 11.50  |
| &nbsp;&nbsp; 2023  | 23  | 30.38  | 34.44  | 616  | 1.71  | 1.29  | 1.89  | 6.73  | 7.37  |
| &nbsp;&nbsp; 2022  | 24  | 28.46  | 32.08  | 622  | 1.64  | 1.29  | 1.89  | (3.77)  | (3.18)  |
| &nbsp;&nbsp; 2021  | 25  | 29.58  | 33.13  | 673  | 1.99  | 1.29  | 1.89  | 16.36  | 17.07  |
| &nbsp;&nbsp; **Invesco V.I. Equally-Weighted S&P 500 Fund - Series I (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series I merged into Invesco V.I. Equally-Weighted S&P 500 Fund - Series I)**  | &nbsp;&nbsp; **Invesco V.I. Equally-Weighted S&P 500 Fund - Series I (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series I merged into Invesco V.I. Equally-Weighted S&P 500 Fund - Series I)**  | &nbsp;&nbsp; **Invesco V.I. Equally-Weighted S&P 500 Fund - Series I (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series I merged into Invesco V.I. Equally-Weighted S&P 500 Fund - Series I)**  | &nbsp;&nbsp; **Invesco V.I. Equally-Weighted S&P 500 Fund - Series I (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series I merged into Invesco V.I. Equally-Weighted S&P 500 Fund - Series I)**  | &nbsp;&nbsp; **Invesco V.I. Equally-Weighted S&P 500 Fund - Series I (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series I merged into Invesco V.I. Equally-Weighted S&P 500 Fund - Series I)**  | &nbsp;&nbsp; **Invesco V.I. Equally-Weighted S&P 500 Fund - Series I (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series I merged into Invesco V.I. Equally-Weighted S&P 500 Fund - Series I)**  | &nbsp;&nbsp; **Invesco V.I. Equally-Weighted S&P 500 Fund - Series I (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series I merged into Invesco V.I. Equally-Weighted S&P 500 Fund - Series I)**  | &nbsp;&nbsp; **Invesco V.I. Equally-Weighted S&P 500 Fund - Series I (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series I merged into Invesco V.I. Equally-Weighted S&P 500 Fund - Series I)**  | &nbsp;&nbsp; **Invesco V.I. Equally-Weighted S&P 500 Fund - Series I (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series I merged into Invesco V.I. Equally-Weighted S&P 500 Fund - Series I)**  | &nbsp;&nbsp; **Invesco V.I. Equally-Weighted S&P 500 Fund - Series I (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series I merged into Invesco V.I. Equally-Weighted S&P 500 Fund - Series I)**  |
| &nbsp;&nbsp; 2025  | 199  | 13.09  | 13.15  | 2610  | 1.56  | 1.35  | 1.48  | 9.47  | 9.61  |
| &nbsp;&nbsp; 2024  | 223  | 11.95  | 11.99  | 2672  | 1.60  | 1.35  | 1.48  | 11.04  | 11.19  |
| &nbsp;&nbsp; 2023  | 241  | 10.76  | 10.79  | 2594  | 1.36  | 1.35  | 1.48  | 12.05  | 12.19  |
| &nbsp;&nbsp; 2022  | 267  | 9.61  | 9.62  | 2571  | 1.04  | 1.35  | 1.48  | (3.93)  | (3.84)  |
| &nbsp;&nbsp; 2021  | —  | N/A  | N/A  | —  | —  | N/A  | N/A  | N/A  | N/A  |

---

**107**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  |  | **At December 31,**  | **At December 31,**  |  |  | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | | | **Expense Ratio\*\***  | **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | **Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  | <br>**Investment** <br>**Income Ratio\***  | **Lowest to Highest**  | **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
| **Invesco V.I. Equally-Weighted S&P 500 Fund - Series II (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series II merged into Invesco V.I. Equally-Weighted S&P 500 - Series II)** | **Invesco V.I. Equally-Weighted S&P 500 Fund - Series II (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series II merged into Invesco V.I. Equally-Weighted S&P 500 - Series II)** | **Invesco V.I. Equally-Weighted S&P 500 Fund - Series II (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series II merged into Invesco V.I. Equally-Weighted S&P 500 - Series II)** | **Invesco V.I. Equally-Weighted S&P 500 Fund - Series II (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series II merged into Invesco V.I. Equally-Weighted S&P 500 - Series II)** | **Invesco V.I. Equally-Weighted S&P 500 Fund - Series II (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series II merged into Invesco V.I. Equally-Weighted S&P 500 - Series II)** | **Invesco V.I. Equally-Weighted S&P 500 Fund - Series II (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series II merged into Invesco V.I. Equally-Weighted S&P 500 - Series II)** | **Invesco V.I. Equally-Weighted S&P 500 Fund - Series II (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series II merged into Invesco V.I. Equally-Weighted S&P 500 - Series II)** | **Invesco V.I. Equally-Weighted S&P 500 Fund - Series II (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series II merged into Invesco V.I. Equally-Weighted S&P 500 - Series II)** | **Invesco V.I. Equally-Weighted S&P 500 Fund - Series II (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series II merged into Invesco V.I. Equally-Weighted S&P 500 - Series II)** | **Invesco V.I. Equally-Weighted S&P 500 Fund - Series II (Fund commenced operations April 29, 2022) (On April 22, 2022, Invesco V.I. S&P 500 Index - Series II merged into Invesco V.I. Equally-Weighted S&P 500 - Series II)** |
| &nbsp;&nbsp; 2025  | 143  | $12.77  | 13.05  | $1831  | 1.42 %  | 1.29  | 1.89% | 8.74  | 9.40% |
| &nbsp;&nbsp; 2024  | 146  | 11.74  | 11.93  | 1719  | 1.44  | 1.29  | 1.89  | 10.34  | 11.01  |
| &nbsp;&nbsp; 2023  | 151  | 10.64  | 10.75  | 1614  | 1.10  | 1.29  | 1.89  | 11.30  | 11.97  |
| &nbsp;&nbsp; 2022  | 212  | 9.56  | 9.60  | 2027  | 0.84  | 1.29  | 1.89  | (4.39)  | (4.00)  |
| &nbsp;&nbsp; 2021  | —  | N/A  | N/A  | —  | —  | N/A  | N/A  | N/A  | N/A  |
|  |  |  | &nbsp;&nbsp; **Invesco V.I. Equity and Income Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Equity and Income Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Equity and Income Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Equity and Income Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 50  | 25.01  | 25.58  | 1370  | 2.08  | 1.10  | 1.70  | 10.90  | 11.57  |
| &nbsp;&nbsp; 2024  | 57  | 22.42  | 23.06  | 1418  | 1.78  | 1.10  | 1.70  | 10.22  | 10.89  |
| &nbsp;&nbsp; 2023  | 62  | 20.22  | 20.92  | 1390  | 1.93  | 1.10  | 1.70  | 8.70  | 9.35  |
| &nbsp;&nbsp; 2022  | 71  | 18.49  | 19.25  | 1458  | 1.70  | 1.10  | 1.70  | (9.07)  | (8.52)  |
| &nbsp;&nbsp; 2021  | 79  | 20.21  | 21.17  | 1763  | 1.93  | 1.10  | 1.70  | 16.65  | 17.35  |
|  |  |  | &nbsp;&nbsp; **Invesco V.I. Equity and Income Fund - Series II**  | &nbsp;&nbsp; **Invesco V.I. Equity and Income Fund - Series II**  | &nbsp;&nbsp; **Invesco V.I. Equity and Income Fund - Series II**  | &nbsp;&nbsp; **Invesco V.I. Equity and Income Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 54  | 31.99  | 37.31  | 1934  | 1.84  | 1.29  | 1.99  | 10.29  | 11.07  |
| &nbsp;&nbsp; 2024  | 58  | 29.01  | 33.59  | 1898  | 1.77  | 1.29  | 1.99  | 9.68  | 10.46  |
| &nbsp;&nbsp; 2023  | 28  | 26.98  | 30.41  | 852  | 1.64  | 1.29  | 1.89  | 8.17  | 8.82  |
| &nbsp;&nbsp; 2022  | 34  | 24.94  | 27.94  | 934  | 1.41  | 1.29  | 1.89  | (9.45)  | (8.90)  |
| &nbsp;&nbsp; 2021  | 40  | 27.55  | 30.67  | 1192  | 1.60  | 1.29  | 1.89  | 16.12  | 16.83  |
|  |  |  | **Invesco V.I. EQV International Equity Fund - Series I**  | **Invesco V.I. EQV International Equity Fund - Series I**  | **Invesco V.I. EQV International Equity Fund - Series I**  | **Invesco V.I. EQV International Equity Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 25  | 23.06  | 33.23  | 705  | 1.41  | 1.10  | 1.70  | 14.54  | 15.23  |
| &nbsp;&nbsp; 2024  | 33  | 20.01  | 29.01  | 786  | 1.71  | 1.10  | 1.70  | (1.09)  | (0.49)  |
| &nbsp;&nbsp; 2023  | 36  | 20.11  | 29.33  | 848  | 0.19  | 1.10  | 1.70  | 16.16  | 16.86  |
| &nbsp;&nbsp; 2022  | 44  | 17.21  | 25.25  | 866  | 1.67  | 1.10  | 1.70  | (19.68)  | (19.20)  |
| &nbsp;&nbsp; 2021  | 48  | 21.30  | 31.44  | 1164  | 1.14  | 1.10  | 1.70  | 4.10  | 4.73  |
|  |  |  | &nbsp;&nbsp; **Invesco V.I. EQV International Equity Fund - Series II**  | &nbsp;&nbsp; **Invesco V.I. EQV International Equity Fund - Series II**  | &nbsp;&nbsp; **Invesco V.I. EQV International Equity Fund - Series II**  | &nbsp;&nbsp; **Invesco V.I. EQV International Equity Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 2  | 30.24  | 32.51  | 51  | 1.20  | 1.45  | 1.75  | 14.21  | 14.56  |
| &nbsp;&nbsp; 2024  | 2  | 26.48  | 28.38  | 44  | 1.56  | 1.45  | 1.75  | (1.41)  | (1.11)  |
| &nbsp;&nbsp; 2023  | 1  | 26.86  | 28.70  | 40  | —  | 1.45  | 1.75  | 15.83  | 16.17  |
| &nbsp;&nbsp; 2022  | 1  | 11.22  | 24.70  | 33  | 1.37  | 1.45  | 1.89  | (20.04)  | (19.68)  |
| &nbsp;&nbsp; 2021  | 2  | 14.03  | 31.69  | 44  | 0.78  | 1.30  | 1.89  | 3.62  | 4.24  |
|  |  |  | &nbsp;&nbsp; **Invesco V.I. Global Core Equity Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Global Core Equity Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Global Core Equity Fund - Series I**  | &nbsp;&nbsp; **Invesco V.I. Global Core Equity Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 23  | 48.83  | 56.77  | 1172  | 1.37  | 1.00  | 1.48  | 13.86  | 14.41  |
| &nbsp;&nbsp; 2024  | 25  | 42.88  | 49.62  | 1094  | 1.12  | 1.00  | 1.48  | 15.12  | 15.68  |
| &nbsp;&nbsp; 2023  | 26  | 37.25  | 42.89  | 1003  | 0.58  | 1.00  | 1.48  | 19.94  | 20.52  |
| &nbsp;&nbsp; 2022  | 27  | 31.05  | 35.59  | 883  | 0.34  | 1.00  | 1.48  | (23.02)  | (22.65)  |
| &nbsp;&nbsp; 2021  | 29  | 40.34  | 46.01  | 1209  | 0.96  | 1.00  | 1.48  | 14.27  | 14.82  |
|  |  |  | **Invesco V.I. Global Core Equity Fund - Series II**  | **Invesco V.I. Global Core Equity Fund - Series II**  | **Invesco V.I. Global Core Equity Fund - Series II**  | **Invesco V.I. Global Core Equity Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 8  | 28.61  | 32.83  | 221  | 1.13  | 1.29  | 1.89  | 13.04  | 13.73  |
| &nbsp;&nbsp; 2024  | 8  | 25.31  | 28.87  | 201  | 0.86  | 1.29  | 1.89  | 14.51  | 15.21  |
| &nbsp;&nbsp; 2023  | 8  | 22.10  | 25.06  | 181  | 0.29  | 1.29  | 1.89  | 19.18  | 19.90  |
| &nbsp;&nbsp; 2022  | 9  | 18.54  | 20.90  | 167  | 0.02  | 1.29  | 1.89  | (23.62)  | (23.16)  |
| &nbsp;&nbsp; 2021  | 10  | 24.28  | 27.20  | 239  | 0.74  | 1.29  | 1.89  | 13.53  | 14.22  |

---

**108**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | **At December 31,**  | **At December 31,**  | | | **For the year ended December 31,** | **For the year ended December 31,** | **For the year ended December 31,** | **For the year ended December 31,** |
|  | | **Unit Value**  | **Unit Value**  | | | **Expense Ratio\*\***  | **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | <br>**Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  | <br>**Investment** <br>**Income Ratio\***  | **Lowest to Highest**  | **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  |  | **Invesco V.I. Global Fund - Series I**  | **Invesco V.I. Global Fund - Series I**  |  |  |  |  |
| &nbsp;&nbsp; 2025  | 11  | $48.71  | 48.71  | $559  | — %  | 1.25  | 1.25% | 13.89  | 13.89% |
| &nbsp;&nbsp; 2024  | 13  | 42.77  | 42.77  | 551  | —  | 1.25  | 1.25  | 14.62  | 14.62  |
| &nbsp;&nbsp; 2023  | 14  | 37.31  | 37.31  | 541  | 0.23  | 1.25  | 1.25  | 33.07  | 33.07  |
| &nbsp;&nbsp; 2022  | 15  | 28.04  | 28.04  | 426  | —  | 1.25  | 1.25  | (32.61)  | (32.61)  |
| &nbsp;&nbsp; 2021  | 15  | 41.61  | 41.61  | 641  | —  | 1.25  | 1.25  | 14.06  | 14.06  |
|  |  |  |  | **Invesco V.I. Global Fund - Series II** | **Invesco V.I. Global Fund - Series II** | **Invesco V.I. Global Fund - Series II** |  |  |  |
| &nbsp;&nbsp; 2025  | 17  | 61.06  | 71.98  | 1143  | —  | 1.29  | 1.99  | 12.73  | 13.53  |
| &nbsp;&nbsp; 2024  | 18  | 54.17  | 63.40  | 1061  | —  | 1.29  | 1.99  | 13.48  | 14.28  |
| &nbsp;&nbsp; 2023  | 21  | 47.73  | 55.48  | 1083  | —  | 1.29  | 1.99  | 31.79  | 32.72  |
| &nbsp;&nbsp; 2022  | 24  | 36.22  | 41.80  | 948  | —  | 1.29  | 1.99  | (33.29)  | (32.81)  |
| &nbsp;&nbsp; 2021  | 26  | 54.29  | 62.21  | 1522  | —  | 1.29  | 1.99  | 12.89  | 13.69  |
|  |  |  | **Invesco V.I. Global Strategic Income Fund - Series I**  | **Invesco V.I. Global Strategic Income Fund - Series I**  | **Invesco V.I. Global Strategic Income Fund - Series I**  | **Invesco V.I. Global Strategic Income Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 19  | 4.84  | 23.94  | 332  | 5.89  | 1.25  | 1.25  | 11.58  | 11.58  |
| &nbsp;&nbsp; 2024  | 24  | 4.33  | 21.46  | 376  | 2.85  | 1.25  | 1.25  | 1.87  | 1.87  |
| &nbsp;&nbsp; 2023  | 27  | 4.25  | 21.06  | 434  | —  | 1.25  | 1.25  | 7.53  | 7.53  |
| &nbsp;&nbsp; 2022  | 28  | 3.96  | 19.59  | 418  | —  | 1.25  | 1.25  | (12.56)  | (12.56)  |
| &nbsp;&nbsp; 2021  | 29  | 4.52  | 22.40  | 494  | 4.54  | 1.25  | 1.25  | (4.61)  | (4.61)  |
|  |  |  | **Invesco V.I. Global Strategic Income Fund - Series II**  | **Invesco V.I. Global Strategic Income Fund - Series II**  | **Invesco V.I. Global Strategic Income Fund - Series II**  | **Invesco V.I. Global Strategic Income Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 185  | 17.59  | 20.74  | 3602  | 5.21  | 1.29  | 1.99  | 10.52  | 11.30  |
| &nbsp;&nbsp; 2024  | 214  | 15.92  | 18.63  | 3742  | 2.58  | 1.29  | 1.99  | 0.74  | 1.46  |
| &nbsp;&nbsp; 2023  | 240  | 15.80  | 18.36  | 4154  | —  | 1.29  | 1.99  | 6.45  | 7.20  |
| &nbsp;&nbsp; 2022  | 285  | 14.84  | 17.13  | 4604  | —  | 1.29  | 1.99  | (13.46)  | (12.85)  |
| &nbsp;&nbsp; 2021  | 310  | 17.15  | 19.65  | 5764  | 4.30  | 1.29  | 1.99  | (5.48)  | (4.80)  |
|  |  |  | **Invesco V.I. Government Money Market Fund - Series I**  | **Invesco V.I. Government Money Market Fund - Series I**  | **Invesco V.I. Government Money Market Fund - Series I**  | **Invesco V.I. Government Money Market Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 15  | 9.46  | 11.76  | 154  | 3.94  | 1.10  | 1.70  | 2.26  | 2.88  |
| &nbsp;&nbsp; 2024  | 15  | 9.26  | 11.43  | 154  | 4.86  | 1.10  | 1.70  | 3.20  | 3.82  |
| &nbsp;&nbsp; 2023  | 16  | 8.97  | 11.01  | 152  | 4.74  | 1.10  | 1.70  | 3.10  | 3.72  |
| &nbsp;&nbsp; 2022  | 17  | 8.70  | 10.61  | 161  | 1.34  | 1.10  | 1.70  | (0.25)  | 0.35  |
| &nbsp;&nbsp; 2021  | 20  | 8.72  | 10.58  | 194  | <0.01  | 1.10  | 1.70  | (1.68)  | (1.09)  |
|  |  |  | **Invesco V.I. Government Money Market Fund - Series II**  | **Invesco V.I. Government Money Market Fund - Series II**  | **Invesco V.I. Government Money Market Fund - Series II**  | **Invesco V.I. Government Money Market Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | < 1  | 9.12  | 9.12  | < 1  | 0.32  | 1.70  | 1.70  | 2.01  | 2.01  |
| &nbsp;&nbsp; 2024  | < 1  | 8.95  | 8.95  | < 1  | 3.35  | 1.70  | 1.70  | 2.94  | 2.94  |
| &nbsp;&nbsp; 2023  | < 1  | 8.69  | 8.69  | < 1  | 2.85  | 1.70  | 1.70  | 2.84  | 2.84  |
| &nbsp;&nbsp; 2022  | < 1  | 8.45  | 8.45  | < 1  | 0.07  | 1.70  | 1.70  | (0.45)  | (0.45)  |
| &nbsp;&nbsp; 2021  | < 1  | 8.49  | 8.49  | < 1  | —  | 1.70  | 1.70  | (1.68)  | (1.68)  |
|  |  |  | **Invesco V.I. Government Securities Fund - Series I**  | **Invesco V.I. Government Securities Fund - Series I**  | **Invesco V.I. Government Securities Fund - Series I**  | **Invesco V.I. Government Securities Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 20  | 13.67  | 17.31  | 332  | 2.83  | 1.10  | 1.50  | 5.77  | 6.20  |
| &nbsp;&nbsp; 2024  | 25  | 12.93  | 16.30  | 386  | 2.52  | 1.10  | 1.50  | 0.20  | 0.60  |
| &nbsp;&nbsp; 2023  | 29  | 12.90  | 16.21  | 453  | 2.08  | 1.10  | 1.50  | 3.07  | 3.48  |
| &nbsp;&nbsp; 2022  | 30  | 12.52  | 15.66  | 455  | 1.77  | 1.10  | 1.50  | (11.63)  | (11.27)  |
| &nbsp;&nbsp; 2021  | 41  | 13.61  | 17.65  | 699  | 2.34  | 1.10  | 1.70  | (3.91)  | (3.34)  |

---

**109**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | **At December 31,**  | **At December 31,**  | |  | | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | |  | | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | <br>**Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  |  | <br>**Investment** <br>**Income Ratio\***  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  | &nbsp;&nbsp; **Invesco V.I. Growth and Income Fund - Series II**  | &nbsp;&nbsp; **Invesco V.I. Growth and Income Fund - Series II**  | &nbsp;&nbsp; **Invesco V.I. Growth and Income Fund - Series II**  | &nbsp;&nbsp; **Invesco V.I. Growth and Income Fund - Series II**  | &nbsp;&nbsp; **Invesco V.I. Growth and Income Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 43  | $51.76  | 61.01  | $2304  | 1.17  | 1.17% | 1.29  | 1.99% | 13.01  | 13.81% |
| &nbsp;&nbsp; 2024  | 48  | 45.80  | 53.61  | 2277  | 1.08  | 1.08  | 1.29  | 1.99  | 13.41  | 14.22  |
| &nbsp;&nbsp; 2023  | 63  | 40.38  | 46.93  | 2616  | 1.27  | 1.27  | 1.29  | 1.99  | 10.18  | 10.96  |
| &nbsp;&nbsp; 2022  | 79  | 36.65  | 42.30  | 2974  | 1.25  | 1.25  | 1.29  | 1.99  | (7.86)  | (7.21)  |
| &nbsp;&nbsp; 2021  | 84  | 39.78  | 45.58  | 3442  | 1.34  | 1.34  | 1.29  | 1.99  | 25.65  | 26.54  |
|  |  |  |  | **Invesco V.I. High Yield Fund - Series I**  | **Invesco V.I. High Yield Fund - Series I**  | **Invesco V.I. High Yield Fund - Series I**  | **Invesco V.I. High Yield Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 12  | 23.06  | 26.21  | 321  | 6.71  | 6.71  | 1.10  | 1.70  | 4.93  | 5.56  |
| &nbsp;&nbsp; 2024  | 14  | 21.85  | 24.98  | 340  | 5.40  | 5.40  | 1.10  | 1.70  | 5.90  | 6.54  |
| &nbsp;&nbsp; 2023  | 17  | 20.51  | 23.59  | 378  | 5.24  | 5.24  | 1.10  | 1.70  | 8.32  | 8.97  |
| &nbsp;&nbsp; 2022  | 18  | 18.82  | 21.78  | 369  | 4.61  | 4.61  | 1.10  | 1.70  | (11.08)  | (10.54)  |
| &nbsp;&nbsp; 2021  | 18  | 21.04  | 24.49  | 433  | 4.08  | 4.08  | 1.10  | 1.70  | 2.62  | 3.24  |
|  |  |  |  | **Invesco V.I. High Yield Fund - Series II**  | **Invesco V.I. High Yield Fund - Series II**  | **Invesco V.I. High Yield Fund - Series II**  | **Invesco V.I. High Yield Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 14  | 22.42  | 25.73  | 309  | 6.26  | 6.26  | 1.29  | 1.89  | 4.35  | 4.98  |
| &nbsp;&nbsp; 2024  | 16  | 21.48  | 24.51  | 339  | 5.47  | 5.47  | 1.29  | 1.89  | 5.56  | 6.20  |
| &nbsp;&nbsp; 2023  | 16  | 20.35  | 23.08  | 333  | 5.13  | 5.13  | 1.29  | 1.89  | 7.71  | 8.37  |
| &nbsp;&nbsp; 2022  | 16  | 18.90  | 21.30  | 311  | 4.34  | 4.34  | 1.29  | 1.89  | (11.25)  | (10.71)  |
| &nbsp;&nbsp; 2021  | 18  | 21.29  | 23.85  | 375  | 4.60  | 4.60  | 1.29  | 1.89  | 2.05  | 2.66  |
|  |  |  |  | **Invesco V.I. Main Street Fund® - Series I**  | **Invesco V.I. Main Street Fund® - Series I**  | **Invesco V.I. Main Street Fund® - Series I**  | **Invesco V.I. Main Street Fund® - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 35  | 45.91  | 45.91  | 1624  | 0.54  | 0.54  | 1.25  | 1.25  | 14.49  | 14.49  |
| &nbsp;&nbsp; 2024  | 37  | 40.10  | 40.10  | 1486  |  | —  | 1.25  | 1.25  | 22.10  | 22.10  |
| &nbsp;&nbsp; 2023  | 38  | 32.84  | 32.84  | 1253  | 0.84  | 0.84  | 1.25  | 1.25  | 21.69  | 21.69  |
| &nbsp;&nbsp; 2022  | 42  | 26.99  | 26.99  | 1123  | 1.48  | 1.48  | 1.25  | 1.25  | (21.12)  | (21.12)  |
| &nbsp;&nbsp; 2021  | 44  | 34.22  | 34.22  | 1504  | 0.68  | 0.68  | 1.25  | 1.25  | 25.99  | 25.99  |
|  |  |  |  | **Invesco V.I. Main Street Fund® - Series II**  | **Invesco V.I. Main Street Fund® - Series II**  | **Invesco V.I. Main Street Fund® - Series II**  | **Invesco V.I. Main Street Fund® - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 119  | 56.19  | 66.23  | 7407  | 0.31  | 0.31  | 1.29  | 1.99  | 13.35  | 14.15  |
| &nbsp;&nbsp; 2024  | 136  | 49.57  | 58.02  | 7405  |  | —  | 1.29  | 1.99  | 20.93  | 21.80  |
| &nbsp;&nbsp; 2023  | 160  | 40.99  | 47.64  | 7182  | 0.48  | 0.48  | 1.29  | 1.99  | 20.40  | 21.25  |
| &nbsp;&nbsp; 2022  | 187  | 34.05  | 39.29  | 6931  | 1.11  | 1.11  | 1.29  | 1.99  | (21.89)  | (21.33)  |
| &nbsp;&nbsp; 2021  | 195  | 43.59  | 49.95  | 9209  | 0.51  | 0.51  | 1.29  | 1.99  | 24.71  | 25.59  |
|  |  |  | &nbsp;&nbsp; **Invesco V.I. Main Street Mid Cap Fund® - Series I**  | &nbsp;&nbsp; **Invesco V.I. Main Street Mid Cap Fund® - Series I**  | &nbsp;&nbsp; **Invesco V.I. Main Street Mid Cap Fund® - Series I**  | &nbsp;&nbsp; **Invesco V.I. Main Street Mid Cap Fund® - Series I**  | &nbsp;&nbsp; **Invesco V.I. Main Street Mid Cap Fund® - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 9  | 40.60  | 51.37  | 432  | 0.33  | 0.33  | 1.10  | 1.70  | 7.35  | 8.00  |
| &nbsp;&nbsp; 2024  | 10  | 37.82  | 47.57  | 432  | 0.34  | 0.34  | 1.10  | 1.70  | 15.08  | 15.78  |
| &nbsp;&nbsp; 2023  | 10  | 32.86  | 41.08  | 385  | 0.29  | 0.29  | 1.10  | 1.70  | 12.54  | 13.22  |
| &nbsp;&nbsp; 2022  | 11  | 29.20  | 36.29  | 357  | 0.35  | 0.35  | 1.10  | 1.70  | (15.70)  | (15.20)  |
| &nbsp;&nbsp; 2021  | 12  | 34.64  | 42.79  | 451  | 0.43  | 0.43  | 1.10  | 1.70  | 21.17  | 21.90  |
|  |  |  | &nbsp;&nbsp; **Invesco V.I. Main Street Mid Cap Fund® - Series II**  | &nbsp;&nbsp; **Invesco V.I. Main Street Mid Cap Fund® - Series II**  | &nbsp;&nbsp; **Invesco V.I. Main Street Mid Cap Fund® - Series II**  | &nbsp;&nbsp; **Invesco V.I. Main Street Mid Cap Fund® - Series II**  | &nbsp;&nbsp; **Invesco V.I. Main Street Mid Cap Fund® - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 1  | 36.45  | 38.71  | 53  | 0.11  | 0.11  | 1.50  | 1.75  | 7.08  | 7.34  |
| &nbsp;&nbsp; 2024  | 1  | 34.04  | 36.06  | 48  | 0.13  | 0.13  | 1.50  | 1.75  | 14.76  | 15.05  |
| &nbsp;&nbsp; 2023  | 1  | 29.66  | 31.35  | 38  | 0.04  | 0.04  | 1.50  | 1.75  | 12.17  | 12.45  |
| &nbsp;&nbsp; 2022  | 1  | 22.82  | 27.88  | 32  | 0.07  | 0.07  | 1.50  | 1.89  | (16.06)  | (15.73)  |
| &nbsp;&nbsp; 2021  | 1  | 27.18  | 33.08  | 45  | 0.25  | 0.25  | 1.50  | 1.89  | 20.55  | 21.04  |

---

**110**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | **At December 31,**  | **At December 31,**  | |  | | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | |  | | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | <br>**Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  |  | <br>**Investment** <br>**Income Ratio\***  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  | &nbsp;&nbsp;**Invesco V.I. Main Street Small Cap Fund® - Series I** | &nbsp;&nbsp;**Invesco V.I. Main Street Small Cap Fund® - Series I** | &nbsp;&nbsp;**Invesco V.I. Main Street Small Cap Fund® - Series I** | &nbsp;&nbsp;**Invesco V.I. Main Street Small Cap Fund® - Series I** | &nbsp;&nbsp;**Invesco V.I. Main Street Small Cap Fund® - Series I** | &nbsp;&nbsp;**Invesco V.I. Main Street Small Cap Fund® - Series I** |  |  |
| &nbsp;&nbsp; 2025  | 6  | $56.94  | 56.94  | $328  | 0.44  | 0.44% | 1.25  | 1.25% | 7.35  | 7.35% |
| &nbsp;&nbsp; 2024  | 7  | 53.04  | 53.04  | 360  |  | —  | 1.25  | 1.25  | 11.28  | 11.28  |
| &nbsp;&nbsp; 2023  | 9  | 47.66  | 47.66  | 442  | 1.13  | 1.13  | 1.25  | 1.25  | 16.67  | 16.67  |
| &nbsp;&nbsp; 2022  | 10  | 40.85  | 40.85  | 411  | 0.49  | 0.49  | 1.25  | 1.25  | (16.88)  | (16.88)  |
| &nbsp;&nbsp; 2021  | 12  | 49.15  | 49.15  | 601  | 0.36  | 0.36  | 1.25  | 1.25  | 21.03  | 21.03  |
|  |  |  | &nbsp;&nbsp; **Invesco V.I. Main Street Small Cap Fund® - Series II**  | &nbsp;&nbsp; **Invesco V.I. Main Street Small Cap Fund® - Series II**  | &nbsp;&nbsp; **Invesco V.I. Main Street Small Cap Fund® - Series II**  | &nbsp;&nbsp; **Invesco V.I. Main Street Small Cap Fund® - Series II**  | &nbsp;&nbsp; **Invesco V.I. Main Street Small Cap Fund® - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 31  | 65.62  | 77.35  | 2198  | 0.23  | 0.23  | 1.29  | 1.99  | 6.29  | 7.04  |
| &nbsp;&nbsp; 2024  | 34  | 61.74  | 72.26  | 2215  |  | —  | 1.29  | 1.99  | 10.16  | 10.95  |
| &nbsp;&nbsp; 2023  | 42  | 56.04  | 65.13  | 2506  | 0.91  | 0.91  | 1.29  | 1.99  | 15.49  | 16.31  |
| &nbsp;&nbsp; 2022  | 49  | 48.53  | 56.00  | 2543  | 0.25  | 0.25  | 1.29  | 1.99  | (17.71)  | (17.12)  |
| &nbsp;&nbsp; 2021  | 53  | 58.97  | 67.57  | 3318  | 0.18  | 0.18  | 1.29  | 1.99  | 19.84  | 20.69  |
|  |  |  |  | **Invesco V.I. Technology Fund - Series I**  | **Invesco V.I. Technology Fund - Series I**  | **Invesco V.I. Technology Fund - Series I**  | **Invesco V.I. Technology Fund - Series I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 8  | 70.76  | 77.17  | 580  |  | —  | 1.10  | 1.50  | 18.67  | 19.15  |
| &nbsp;&nbsp; 2024  | 9  | 59.63  | 64.77  | 528  |  | —  | 1.10  | 1.50  | 32.26  | 32.79  |
| &nbsp;&nbsp; 2023  | 9  | 45.08  | 48.77  | 430  |  | —  | 1.10  | 1.50  | 44.76  | 45.34  |
| &nbsp;&nbsp; 2022  | 11  | 31.14  | 33.56  | 333  |  | —  | 1.10  | 1.50  | (40.84)  | (40.61)  |
| &nbsp;&nbsp; 2021  | 11  | 52.64  | 56.50  | 609  |  | —  | 1.10  | 1.50  | 12.71  | 13.16  |
|  |  |  |  | **Invesco V.I. Technology Fund - Series II**  | **Invesco V.I. Technology Fund - Series II**  | **Invesco V.I. Technology Fund - Series II**  | **Invesco V.I. Technology Fund - Series II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 5  | 64.05  | 66.90  | 335  |  | —  | 1.50  | 1.70  | 18.14  | 18.37  |
| &nbsp;&nbsp; 2024  | 5  | 54.22  | 56.51  | 281  |  | —  | 1.50  | 1.70  | 31.59  | 31.85  |
| &nbsp;&nbsp; 2023  | 5  | 41.21  | 42.86  | 211  |  | —  | 1.50  | 1.70  | 44.25  | 44.54  |
| &nbsp;&nbsp; 2022  | 5  | 28.56  | 29.65  | 145  |  | —  | 1.50  | 1.70  | (41.12)  | (41.01)  |
| &nbsp;&nbsp; 2021  | 5  | 48.52  | 50.26  | 246  |  | —  | 1.50  | 1.70  | 12.16  | 12.38  |
|  |  |  | &nbsp;&nbsp; **Lord Abbett Bond Debenture Portfolio - Class VC**  | &nbsp;&nbsp; **Lord Abbett Bond Debenture Portfolio - Class VC**  | &nbsp;&nbsp; **Lord Abbett Bond Debenture Portfolio - Class VC**  | &nbsp;&nbsp; **Lord Abbett Bond Debenture Portfolio - Class VC**  | &nbsp;&nbsp; **Lord Abbett Bond Debenture Portfolio - Class VC**  |  |  |  |
| &nbsp;&nbsp; 2025  | 71  | 20.57  | 24.09  | 1649  | 5.87  | 5.87  | 1.29  | 1.99  | 6.18  | 6.93  |
| &nbsp;&nbsp; 2024  | 77  | 19.38  | 22.52  | 1682  | 5.43  | 5.43  | 1.29  | 1.99  | 4.59  | 5.34  |
| &nbsp;&nbsp; 2023  | 85  | 18.53  | 21.38  | 1760  | 4.88  | 4.88  | 1.29  | 1.99  | 4.44  | 5.18  |
| &nbsp;&nbsp; 2022  | 83  | 17.74  | 20.33  | 1626  | 4.25  | 4.25  | 1.29  | 1.99  | (14.53)  | (13.92)  |
| &nbsp;&nbsp; 2021  | 91  | 20.75  | 23.62  | 2078  | 2.99  | 2.99  | 1.29  | 1.99  | 1.23  | 1.95  |
|  |  |  | &nbsp;&nbsp; **Lord Abbett Fundamental Equity Portfolio - Class VC**  | &nbsp;&nbsp; **Lord Abbett Fundamental Equity Portfolio - Class VC**  | &nbsp;&nbsp; **Lord Abbett Fundamental Equity Portfolio - Class VC**  | &nbsp;&nbsp; **Lord Abbett Fundamental Equity Portfolio - Class VC**  | &nbsp;&nbsp; **Lord Abbett Fundamental Equity Portfolio - Class VC**  |  |  |  |
| &nbsp;&nbsp; 2025  | 17  | 37.63  | 43.75  | 732  | 0.43  | 0.43  | 1.29  | 1.99  | 12.03  | 12.82  |
| &nbsp;&nbsp; 2024  | 19  | 33.59  | 38.78  | 707  | 0.68  | 0.68  | 1.29  | 1.99  | 14.32  | 15.14  |
| &nbsp;&nbsp; 2023  | 22  | 29.38  | 33.68  | 712  | 0.59  | 0.59  | 1.29  | 1.99  | 12.37  | 13.16  |
| &nbsp;&nbsp; 2022  | 23  | 26.15  | 29.77  | 670  | 1.05  | 1.05  | 1.29  | 1.99  | (13.73)  | (13.11)  |
| &nbsp;&nbsp; 2021  | 25  | 30.31  | 34.26  | 832  | 0.82  | 0.82  | 1.29  | 1.99  | 24.79  | 25.67  |
|  |  |  | &nbsp;&nbsp; **Lord Abbett Growth and Income Portfolio - Class VC**  | &nbsp;&nbsp; **Lord Abbett Growth and Income Portfolio - Class VC**  | &nbsp;&nbsp; **Lord Abbett Growth and Income Portfolio - Class VC**  | &nbsp;&nbsp; **Lord Abbett Growth and Income Portfolio - Class VC**  | &nbsp;&nbsp; **Lord Abbett Growth and Income Portfolio - Class VC**  |  |  |  |
| &nbsp;&nbsp; 2025  | 24  | 34.83  | 39.63  | 927  | 0.58  | 0.58  | 1.29  | 1.89  | 15.08  | 15.78  |
| &nbsp;&nbsp; 2024  | 25  | 30.27  | 34.23  | 826  | 0.73  | 0.73  | 1.29  | 1.89  | 18.32  | 19.04  |
| &nbsp;&nbsp; 2023  | 35  | 25.58  | 28.76  | 973  | 0.92  | 0.92  | 1.29  | 1.89  | 11.06  | 11.73  |
| &nbsp;&nbsp; 2022  | 38  | 23.03  | 25.74  | 949  | 1.51  | 1.51  | 1.29  | 1.89  | (11.14)  | (10.60)  |
| &nbsp;&nbsp; 2021  | 34  | 25.92  | 28.79  | 950  | 0.99  | 0.99  | 1.29  | 1.89  | 26.59  | 27.36  |

---

**111**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | &nbsp;&nbsp;&nbsp;&nbsp; **At December 31,**  | &nbsp;&nbsp;&nbsp;&nbsp; **At December 31,**  | | | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | | | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | <br>**Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  | <br>**Investment** <br>**Income Ratio\***  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  | &nbsp;&nbsp;&nbsp;**Lord Abbett Growth Opportunities Portfolio - Class VC** | &nbsp;&nbsp;&nbsp;**Lord Abbett Growth Opportunities Portfolio - Class VC** | &nbsp;&nbsp;&nbsp;**Lord Abbett Growth Opportunities Portfolio - Class VC** | &nbsp;&nbsp;&nbsp;**Lord Abbett Growth Opportunities Portfolio - Class VC** | &nbsp;&nbsp;&nbsp;**Lord Abbett Growth Opportunities Portfolio - Class VC** |  |  |
| &nbsp;&nbsp; 2025  | 16  | $45.60  | &nbsp;&nbsp;&nbsp;&nbsp; 53.03  | $815  | — %  | 1.29  | 1.99% | 10.70  | 11.49% |
| &nbsp;&nbsp; 2024  | 18  | 41.20  | &nbsp;&nbsp;&nbsp;&nbsp; 47.57  | 809  | —  | 1.29  | 1.99  | 28.00  | 28.91  |
| &nbsp;&nbsp; 2023  | 20  | 32.18  | &nbsp;&nbsp;&nbsp;&nbsp; 36.90  | 707  | —  | 1.29  | 1.99  | 8.48  | 9.25  |
| &nbsp;&nbsp; 2022  | 24  | 29.67  | &nbsp;&nbsp;&nbsp;&nbsp; 33.77  | 771  | —  | 1.29  | 1.99  | (33.87)  | (33.40)  |
| &nbsp;&nbsp; 2021  | 23  | 44.86  | &nbsp;&nbsp;&nbsp;&nbsp; 50.71  | 1138  | —  | 1.29  | 1.99  | 4.34  | 5.09  |
|  |  |  | **Lord Abbett Mid Cap Stock Portfolio - Class VC**  | **Lord Abbett Mid Cap Stock Portfolio - Class VC**  | **Lord Abbett Mid Cap Stock Portfolio - Class VC**  | **Lord Abbett Mid Cap Stock Portfolio - Class VC**  |  |  |  |
| &nbsp;&nbsp; 2025  | 48  | 29.04  | &nbsp;&nbsp;&nbsp;&nbsp; 33.05  | 1492  | 0.33  | 1.29  | 1.89  | 5.04  | 5.67  |
| &nbsp;&nbsp; 2024  | 53  | 27.65  | &nbsp;&nbsp;&nbsp;&nbsp; 31.27  | 1571  | 0.45  | 1.29  | 1.89  | 12.72  | 13.41  |
| &nbsp;&nbsp; 2023  | 60  | 24.53  | &nbsp;&nbsp;&nbsp;&nbsp; 27.57  | 1569  | 0.45  | 1.29  | 1.89  | 13.25  | 13.94  |
| &nbsp;&nbsp; 2022  | 69  | 21.66  | &nbsp;&nbsp;&nbsp;&nbsp; 24.20  | 1601  | 0.80  | 1.29  | 1.89  | (12.88)  | (12.36)  |
| &nbsp;&nbsp; 2021  | 75  | 24.86  | &nbsp;&nbsp;&nbsp;&nbsp; 27.61  | 1978  | 0.58  | 1.29  | 1.89  | 26.27  | 27.04  |
|  |  |  | **LVIP Nomura SMID Cap Core Fund - Standard Class**  | **LVIP Nomura SMID Cap Core Fund - Standard Class**  | **LVIP Nomura SMID Cap Core Fund - Standard Class**  | **LVIP Nomura SMID Cap Core Fund - Standard Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | 8  | 47.09  | &nbsp;&nbsp;&nbsp;&nbsp; 47.09  | 369  | 0.58  | 1.25  | 1.25  | 7.50  | 7.50  |
| &nbsp;&nbsp; 2024  | 8  | 43.80  | &nbsp;&nbsp;&nbsp;&nbsp; 43.80  | 347  | 0.56  | 1.25  | 1.25  | 13.30  | 13.30  |
| &nbsp;&nbsp; 2023  | 10  | 38.66  | &nbsp;&nbsp;&nbsp;&nbsp; 38.66  | 370  | 1.14  | 1.25  | 1.25  | 15.01  | 15.01  |
| &nbsp;&nbsp; 2022  | 10  | 33.62  | &nbsp;&nbsp;&nbsp;&nbsp; 33.62  | 325  | 0.45  | 1.25  | 1.25  | (14.80)  | (14.80)  |
| &nbsp;&nbsp; 2021  | 10  | 39.45  | &nbsp;&nbsp;&nbsp;&nbsp; 39.45  | 382  | 0.99  | 1.25  | 1.25  | 21.65  | 21.65  |
|  |  |  | **MFS® VIT Investors Trust Series - Initial Class**  | **MFS® VIT Investors Trust Series - Initial Class**  | **MFS® VIT Investors Trust Series - Initial Class**  | **MFS® VIT Investors Trust Series - Initial Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | 4  | 45.09  | &nbsp;&nbsp;&nbsp;&nbsp; 45.09  | 179  | 1.62  | 1.25  | 1.25  | 12.16  | 12.16  |
| &nbsp;&nbsp; 2024  | 4  | 40.20  | &nbsp;&nbsp;&nbsp;&nbsp; 40.20  | 160  | 0.64  | 1.25  | 1.25  | 18.03  | 18.03  |
| &nbsp;&nbsp; 2023  | 5  | 34.06  | &nbsp;&nbsp;&nbsp;&nbsp; 34.06  | 159  | 0.71  | 1.25  | 1.25  | 17.51  | 17.51  |
| &nbsp;&nbsp; 2022  | 5  | 28.99  | &nbsp;&nbsp;&nbsp;&nbsp; 28.99  | 151  | 0.67  | 1.25  | 1.25  | (17.52)  | (17.52)  |
| &nbsp;&nbsp; 2021  | 5  | 35.15  | &nbsp;&nbsp;&nbsp;&nbsp; 35.15  | 186  | 0.63  | 1.25  | 1.25  | 25.24  | 25.24  |
|  |  |  | **MFS® VIT New Discovery Series - Initial Class**  | **MFS® VIT New Discovery Series - Initial Class**  | **MFS® VIT New Discovery Series - Initial Class**  | **MFS® VIT New Discovery Series - Initial Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | 6  | 38.54  | &nbsp;&nbsp;&nbsp;&nbsp; 38.54  | 216  | —  | 1.25  | 1.25  | 11.56  | 11.56  |
| &nbsp;&nbsp; 2024  | 6  | 34.55  | &nbsp;&nbsp;&nbsp;&nbsp; 34.55  | 203  | —  | 1.25  | 1.25  | 5.39  | 5.39  |
| &nbsp;&nbsp; 2023  | 6  | 32.78  | &nbsp;&nbsp;&nbsp;&nbsp; 32.78  | 200  | —  | 1.25  | 1.25  | 13.00  | 13.00  |
| &nbsp;&nbsp; 2022  | 6  | 29.01  | &nbsp;&nbsp;&nbsp;&nbsp; 29.01  | 179  | —  | 1.25  | 1.25  | (30.63)  | (30.63)  |
| &nbsp;&nbsp; 2021  | 7  | 41.82  | &nbsp;&nbsp;&nbsp;&nbsp; 41.82  | 285  | —  | 1.25  | 1.25  | 0.53  | 0.53  |
|  |  |  | **MFS® VIT Total Return Bond Series - Initial Class**  | **MFS® VIT Total Return Bond Series - Initial Class**  | **MFS® VIT Total Return Bond Series - Initial Class**  | **MFS® VIT Total Return Bond Series - Initial Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | 5  | 21.72  | &nbsp;&nbsp;&nbsp;&nbsp; 21.72  | 101  | 3.49  | 1.25  | 1.25  | 5.84  | 5.84  |
| &nbsp;&nbsp; 2024  | 9  | 20.52  | &nbsp;&nbsp;&nbsp;&nbsp; 20.52  | 182  | 4.22  | 1.25  | 1.25  | 1.27  | 1.27  |
| &nbsp;&nbsp; 2023  | 10  | 20.26  | &nbsp;&nbsp;&nbsp;&nbsp; 20.26  | 200  | 3.23  | 1.25  | 1.25  | 6.05  | 6.05  |
| &nbsp;&nbsp; 2022  | 10  | 19.11  | &nbsp;&nbsp;&nbsp;&nbsp; 19.11  | 198  | 2.74  | 1.25  | 1.25  | (15.00)  | (15.00)  |
| &nbsp;&nbsp; 2021  | 11  | 22.48  | &nbsp;&nbsp;&nbsp;&nbsp; 22.48  | 241  | 2.70  | 1.25  | 1.25  | (2.05)  | (2.05)  |
|  |  |  | **MFS® VIT II High Yield Portfolio - Initial Class**  | **MFS® VIT II High Yield Portfolio - Initial Class**  | **MFS® VIT II High Yield Portfolio - Initial Class**  | **MFS® VIT II High Yield Portfolio - Initial Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | 3  | 26.82  | &nbsp;&nbsp;&nbsp;&nbsp; 26.82  | 81  | 6.66  | 1.25  | 1.25  | 7.30  | 7.30  |
| &nbsp;&nbsp; 2024  | 4  | 24.99  | &nbsp;&nbsp;&nbsp;&nbsp; 24.99  | 90  | 5.71  | 1.25  | 1.25  | 5.59  | 5.59  |
| &nbsp;&nbsp; 2023  | 4  | 23.67  | &nbsp;&nbsp;&nbsp;&nbsp; 23.67  | 105  | 5.98  | 1.25  | 1.25  | 11.02  | 11.02  |
| &nbsp;&nbsp; 2022  | 5  | 21.32  | &nbsp;&nbsp;&nbsp;&nbsp; 21.32  | 117  | 5.60  | 1.25  | 1.25  | (11.62)  | (11.62)  |
| &nbsp;&nbsp; 2021  | 6  | 24.12  | &nbsp;&nbsp;&nbsp;&nbsp; 24.12  | 134  | 4.90  | 1.25  | 1.25  | 2.20  | 2.20  |

---

**112**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | **At December 31,**  | **At December 31,**  | |  | | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | |  | | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | <br>**Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  |  | <br>**Investment** <br>**Income Ratio\***  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Discovery Portfolio - Class I**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Discovery Portfolio - Class I**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Discovery Portfolio - Class I**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Discovery Portfolio - Class I**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Discovery Portfolio - Class I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 6  | $76.80  | 81.10  | $433  | 0.45  | 0.45% | 1.35  | 1.58% | 10.82  | 11.07% |
| &nbsp;&nbsp; 2024  | 5  | 69.31  | 73.02  | 324  |  | —  | 1.35  | 1.58  | 39.60  | 39.92  |
| &nbsp;&nbsp; 2023  | 5  | 49.65  | 52.18  | 251  |  | —  | 1.35  | 1.58  | 42.09  | 42.41  |
| &nbsp;&nbsp; 2022  | 6  | 34.94  | 36.64  | 202  |  | —  | 1.35  | 1.58  | (63.55)  | (63.46)  |
| &nbsp;&nbsp; 2021  | 6  | 95.85  | 100.28  | 561  |  | —  | 1.35  | 1.58  | (12.46)  | (12.25)  |
|  |  |  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Discovery Portfolio - Class II**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Discovery Portfolio - Class II**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Discovery Portfolio - Class II**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Discovery Portfolio - Class II**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Discovery Portfolio - Class II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 28  | 45.74  | 51.55  | 1796  | 0.39  | 0.39  | 1.29  | 1.89  | 10.32  | 10.99  |
| &nbsp;&nbsp; 2024  | 29  | 41.46  | 46.44  | 1693  |  | —  | 1.29  | 1.89  | 39.05  | 39.90  |
| &nbsp;&nbsp; 2023  | 35  | 29.82  | 33.20  | 1434  |  | —  | 1.29  | 1.89  | 41.43  | 42.28  |
| &nbsp;&nbsp; 2022  | 42  | 21.08  | 23.33  | 1162  |  | —  | 1.29  | 1.89  | (63.67)  | (63.45)  |
| &nbsp;&nbsp; 2021  | 33  | 58.03  | 63.83  | 2646  |  | —  | 1.29  | 1.89  | (12.87)  | (12.34)  |
|  |  |  | **Morgan Stanley VIF Emerging Markets Debt Portfolio - Class II**  | **Morgan Stanley VIF Emerging Markets Debt Portfolio - Class II**  | **Morgan Stanley VIF Emerging Markets Debt Portfolio - Class II**  | **Morgan Stanley VIF Emerging Markets Debt Portfolio - Class II**  | **Morgan Stanley VIF Emerging Markets Debt Portfolio - Class II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 23  | 19.11  | 33.52  | 723  | 14.42  | 14.42  | 1.29  | 1.99  | 12.95  | 13.75  |
| &nbsp;&nbsp; 2024  | 25  | 16.92  | 29.47  | 689  | 10.36  | 10.36  | 1.29  | 1.99  | 9.06  | 9.84  |
| &nbsp;&nbsp; 2023  | 26  | 15.51  | 26.83  | 671  | 8.61  | 8.61  | 1.29  | 1.99  | 9.48  | 10.25  |
| &nbsp;&nbsp; 2022  | 29  | 14.17  | 24.34  | 667  | 7.66  | 7.66  | 1.29  | 1.99  | (20.42)  | (19.85)  |
| &nbsp;&nbsp; 2021  | 29  | 17.80  | 30.36  | 850  | 5.02  | 5.02  | 1.29  | 1.99  | (3.91)  | (3.23)  |
|  |  |  | **Morgan Stanley VIF Emerging Markets Equity Portfolio - Class I**  | **Morgan Stanley VIF Emerging Markets Equity Portfolio - Class I**  | **Morgan Stanley VIF Emerging Markets Equity Portfolio - Class I**  | **Morgan Stanley VIF Emerging Markets Equity Portfolio - Class I**  | **Morgan Stanley VIF Emerging Markets Equity Portfolio - Class I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 3  | 33.55  | 34.78  | 99  | 0.40  | 0.40  | 1.35  | 1.48  | 31.01  | 31.18  |
| &nbsp;&nbsp; 2024  | 3  | 24.67  | 26.51  | 80  | 1.44  | 1.44  | 1.35  | 1.58  | 6.12  | 6.36  |
| &nbsp;&nbsp; 2023  | 5  | 23.25  | 24.93  | 130  | 1.62  | 1.62  | 1.35  | 1.58  | 10.22  | 10.48  |
| &nbsp;&nbsp; 2022  | 6  | 21.09  | 29.09  | 146  | 0.44  | 0.44  | 1.35  | 1.58  | (26.26)  | (26.09)  |
| &nbsp;&nbsp; 2021  | 7  | 28.60  | 39.35  | 208  | 0.79  | 0.79  | 1.35  | 1.58  | 1.37  | 1.61  |
|  |  |  | **Morgan Stanley VIF Emerging Markets Equity Portfolio - Class II**  | **Morgan Stanley VIF Emerging Markets Equity Portfolio - Class II**  | **Morgan Stanley VIF Emerging Markets Equity Portfolio - Class II**  | **Morgan Stanley VIF Emerging Markets Equity Portfolio - Class II**  | **Morgan Stanley VIF Emerging Markets Equity Portfolio - Class II**  |  |  |  |
| &nbsp;&nbsp; 2025  | < 1  | 49.22  | 51.52  | 15  | 0.36  | 0.36  | 1.29  | 1.49  | 30.92  | 31.19  |
| &nbsp;&nbsp; 2024  | < 1  | 34.42  | 39.27  | 12  | 1.27  | 1.27  | 1.29  | 1.89  | 5.68  | 6.32  |
| &nbsp;&nbsp; 2023  | < 1  | 32.57  | 36.94  | 14  | 1.57  | 1.57  | 1.29  | 1.89  | 9.86  | 10.53  |
| &nbsp;&nbsp; 2022  | < 1  | 29.65  | 33.42  | 13  | 0.32  | 0.32  | 1.29  | 1.89  | (26.54)  | (26.09)  |
| &nbsp;&nbsp; 2021  | < 1  | 40.36  | 45.22  | 25  | 0.70  | 0.70  | 1.29  | 1.89  | 1.01  | 1.63  |
|  |  |  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Global Strategist Portfolio - Class I**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Global Strategist Portfolio - Class I**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Global Strategist Portfolio - Class I**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Global Strategist Portfolio - Class I**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Global Strategist Portfolio - Class I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 49  | 19.54  | 94.82  | 1159  |  | —  | 1.00  | 1.58  | 15.56  | 16.24  |
| &nbsp;&nbsp; 2024  | 56  | 16.91  | 81.58  | 1139  |  | —  | 1.00  | 1.58  | 5.77  | 6.39  |
| &nbsp;&nbsp; 2023  | 61  | 15.98  | 76.68  | 1162  | 1.61  | 1.61  | 1.00  | 1.58  | 12.29  | 12.94  |
| &nbsp;&nbsp; 2022  | 73  | 14.23  | 67.89  | 1215  |  | —  | 1.00  | 1.58  | (18.24)  | (17.77)  |
| &nbsp;&nbsp; 2021  | 80  | 17.41  | 82.56  | 1627  | 1.79  | 1.79  | 1.00  | 1.58  | 6.67  | 7.29  |
|  |  |  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Global Strategist Portfolio - Class II**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Global Strategist Portfolio - Class II**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Global Strategist Portfolio - Class II**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Global Strategist Portfolio - Class II**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Global Strategist Portfolio - Class II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 8  | 23.60  | 23.80  | 176  |  | —  | 1.35  | 1.89  | 15.15  | 15.78  |
| &nbsp;&nbsp; 2024  | 8  | 20.38  | 20.67  | 154  |  | —  | 1.35  | 1.89  | 5.39  | 5.97  |
| &nbsp;&nbsp; 2023  | 11  | 19.23  | 19.62  | 195  | 1.62  | 1.62  | 1.35  | 1.89  | 11.80  | 12.42  |
| &nbsp;&nbsp; 2022  | 13  | 17.11  | 17.54  | 208  |  | —  | 1.35  | 1.89  | (18.63)  | (18.18)  |
| &nbsp;&nbsp; 2021  | 13  | 20.91  | 21.56  | 263  | 1.75  | 1.75  | 1.35  | 1.89  | 6.18  | 6.77  |

---

**113**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | **At December 31,**  | **At December 31,**  | **At December 31,**  | | | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | **Unit Value**  | | | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | <br>**Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  | <br>**Investment** <br>**Income Ratio\***  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  |  | &nbsp;&nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Growth Portfolio - Class I**  | &nbsp;&nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Growth Portfolio - Class I**  | &nbsp;&nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Growth Portfolio - Class I**  | &nbsp;&nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Growth Portfolio - Class I**  |  |  |  |
| &nbsp;&nbsp; 2025  | 105  | $25.57  | &nbsp;&nbsp; -  | 110.12  | $10554  | — %  | 1.00  | 1.89% | 33.17  | 34.37% |
| &nbsp;&nbsp; 2024  | 116  | 19.03  | &nbsp;&nbsp; -  | 82.69  | 8588  | —  | 1.00  | 1.89  | 43.82  | 45.13  |
| &nbsp;&nbsp; 2023  | 129  | 13.11  | &nbsp;&nbsp; -  | 57.50  | 6612  | —  | 1.00  | 1.89  | 45.88  | 47.19  |
| &nbsp;&nbsp; 2022  | 148  | 8.91  | &nbsp;&nbsp; -  | 39.41  | 5204  | —  | 1.00  | 1.89  | (60.82)  | (60.47)  |
| &nbsp;&nbsp; 2021  | 156  | 22.54  | &nbsp;&nbsp; -  | 100.60  | 13894  | —  | 1.00  | 1.89  | (1.78)  | (0.89)  |
|  |  |  |  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Growth Portfolio - Class II**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Growth Portfolio - Class II**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Growth Portfolio - Class II**  | &nbsp;&nbsp;&nbsp; **Morgan Stanley VIF Growth Portfolio - Class II**  |  |  |  |
| &nbsp;&nbsp; 2025  | 54  | 104.47  | &nbsp;&nbsp; -  | 137.34  | 2689  | —  | 1.29  | 1.99  | 32.71  | 33.64  |
| &nbsp;&nbsp; 2024  | 55  | 78.72  | &nbsp;&nbsp; -  | 102.77  | 2107  | —  | 1.29  | 1.99  | 43.29  | 44.31  |
| &nbsp;&nbsp; 2023  | 57  | 54.94  | &nbsp;&nbsp; -  | 71.21  | 1568  | —  | 1.29  | 1.99  | 45.40  | 46.42  |
| &nbsp;&nbsp; 2022  | 60  | 37.78  | &nbsp;&nbsp; -  | 48.64  | 1212  | —  | 1.29  | 1.99  | (60.95)  | (60.68)  |
| &nbsp;&nbsp; 2021  | 59  | 96.77  | &nbsp;&nbsp; -  | 123.69  | 3011  | —  | 1.29  | 1.99  | (2.13)  | (1.44)  |
|  |  |  |  | &nbsp;&nbsp;&nbsp; **Nomura VIP Small Cap Value Series - Standard Class**  | &nbsp;&nbsp;&nbsp; **Nomura VIP Small Cap Value Series - Standard Class**  | &nbsp;&nbsp;&nbsp; **Nomura VIP Small Cap Value Series - Standard Class**  | &nbsp;&nbsp;&nbsp; **Nomura VIP Small Cap Value Series - Standard Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | 8  | 80.13  | &nbsp;&nbsp; -  | 80.13  | 620  | 1.29  | 1.25  | 1.25  | 6.82  | 6.82  |
| &nbsp;&nbsp; 2024  | 9  | 75.01  | &nbsp;&nbsp; -  | 75.01  | 651  | 1.34  | 1.25  | 1.25  | 9.93  | 9.93  |
| &nbsp;&nbsp; 2023  | 9  | 68.24  | &nbsp;&nbsp; -  | 68.24  | 633  | 1.00  | 1.25  | 1.25  | 8.09  | 8.09  |
| &nbsp;&nbsp; 2022  | 11  | 63.13  | &nbsp;&nbsp; -  | 63.13  | 673  | 0.85  | 1.25  | 1.25  | (13.18)  | (13.18)  |
| &nbsp;&nbsp; 2021  | 11  | 72.71  | &nbsp;&nbsp; -  | 72.71  | 831  | 0.85  | 1.25  | 1.25  | 32.75  | 32.75  |
|  |  |  | **PIMCO VIT CommodityRealReturn® Strategy Portfolio - Advisor Class**  | **PIMCO VIT CommodityRealReturn® Strategy Portfolio - Advisor Class**  | **PIMCO VIT CommodityRealReturn® Strategy Portfolio - Advisor Class**  | **PIMCO VIT CommodityRealReturn® Strategy Portfolio - Advisor Class**  | **PIMCO VIT CommodityRealReturn® Strategy Portfolio - Advisor Class**  | **PIMCO VIT CommodityRealReturn® Strategy Portfolio - Advisor Class**  |  |  |
| &nbsp;&nbsp; 2025  | < 1  | 8.12  | &nbsp;&nbsp; -  | 8.12  | 2  | 2.73  | 1.49  | 1.49  | 16.90  | 16.90  |
| &nbsp;&nbsp; 2024  | < 1  | 6.95  | &nbsp;&nbsp; -  | 6.95  | 2  | 2.07  | 1.49  | 1.49  | 2.41  | 2.41  |
| &nbsp;&nbsp; 2023  | < 1  | 6.78  | &nbsp;&nbsp; -  | 6.78  | 2  | 15.68  | 1.49  | 1.49  | (9.30)  | (9.30)  |
| &nbsp;&nbsp; 2022  | < 1  | 7.48  | &nbsp;&nbsp; -  | 7.48  | 2  | 20.52  | 1.49  | 1.49  | 7.05  | 7.05  |
| &nbsp;&nbsp; 2021  | < 1  | 6.99  | &nbsp;&nbsp; -  | 6.99  | 2  | 4.13  | 1.49  | 1.49  | 31.13  | 31.13  |
|  |  |  |  | **PIMCO VIT Emerging Markets Bond Portfolio - Advisor Class**  | **PIMCO VIT Emerging Markets Bond Portfolio - Advisor Class**  | **PIMCO VIT Emerging Markets Bond Portfolio - Advisor Class**  | **PIMCO VIT Emerging Markets Bond Portfolio - Advisor Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | < 1  | 19.86  | &nbsp;&nbsp; -  | 19.86  | 6  | 6.80  | 1.49  | 1.49  | 13.16  | 13.16  |
| &nbsp;&nbsp; 2024  | < 1  | 17.55  | &nbsp;&nbsp; -  | 17.55  | 6  | 6.32  | 1.49  | 1.49  | 5.82  | 5.82  |
| &nbsp;&nbsp; 2023  | < 1  | 16.59  | &nbsp;&nbsp; -  | 16.59  | 5  | 5.60  | 1.49  | 1.49  | 9.36  | 9.36  |
| &nbsp;&nbsp; 2022  | < 1  | 15.17  | &nbsp;&nbsp; -  | 15.17  | 5  | 4.71  | 1.49  | 1.49  | (17.05)  | (17.05)  |
| &nbsp;&nbsp; 2021  | < 1  | 18.28  | &nbsp;&nbsp; -  | 18.28  | 6  | 4.38  | 1.49  | 1.49  | (4.10)  | (4.10)  |
|  |  |  |  | &nbsp;&nbsp;&nbsp;&nbsp; **PIMCO VIT Real Return Portfolio - Advisor Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **PIMCO VIT Real Return Portfolio - Advisor Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **PIMCO VIT Real Return Portfolio - Advisor Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **PIMCO VIT Real Return Portfolio - Advisor Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | 3  | 14.35  | &nbsp;&nbsp; -  | 15.55  | 47  | 3.22  | 1.29  | 1.69  | 5.92  | 6.35  |
| &nbsp;&nbsp; 2024  | 4  | 13.55  | &nbsp;&nbsp; -  | 14.62  | 49  | 2.56  | 1.29  | 1.69  | 0.30  | 0.71  |
| &nbsp;&nbsp; 2023  | 4  | 13.04  | &nbsp;&nbsp; -  | 14.51  | 55  | 2.90  | 1.29  | 1.89  | 1.62  | 2.24  |
| &nbsp;&nbsp; 2022  | 6  | 12.83  | &nbsp;&nbsp; -  | 14.20  | 80  | 6.89  | 1.29  | 1.89  | (13.65)  | (13.12)  |
| &nbsp;&nbsp; 2021  | 7  | 14.86  | &nbsp;&nbsp; -  | 16.34  | 109  | 4.68  | 1.29  | 1.89  | 3.49  | 4.12  |
|  |  |  |  | &nbsp;&nbsp;&nbsp;&nbsp; **PIMCO VIT Total Return Portfolio - Advisor Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **PIMCO VIT Total Return Portfolio - Advisor Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **PIMCO VIT Total Return Portfolio - Advisor Class**  | &nbsp;&nbsp;&nbsp;&nbsp; **PIMCO VIT Total Return Portfolio - Advisor Class**  |  |  |  |
| &nbsp;&nbsp; 2025  | 3  | 14.55  | &nbsp;&nbsp; -  | 15.76  | 41  | 4.00  | 1.49  | 1.89  | 6.73  | 7.17  |
| &nbsp;&nbsp; 2024  | 3  | 13.63  | &nbsp;&nbsp; -  | 14.70  | 44  | 3.93  | 1.49  | 1.89  | 0.49  | 0.90  |
| &nbsp;&nbsp; 2023  | 5  | 13.56  | &nbsp;&nbsp; -  | 14.57  | 68  | 3.45  | 1.49  | 1.89  | 3.84  | 4.26  |
| &nbsp;&nbsp; 2022  | 6  | 13.06  | &nbsp;&nbsp; -  | 13.98  | 78  | 2.46  | 1.49  | 1.89  | (16.00)  | (15.66)  |
| &nbsp;&nbsp; 2021  | 8  | 15.55  | &nbsp;&nbsp; -  | 17.10  | 127  | 1.71  | 1.29  | 1.89  | (3.22)  | (2.64)  |

---

**114**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | **At December 31,**  | **At December 31,**  | | | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | | | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | <br>**Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  | <br>**Investment** <br>**Income Ratio\***  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  |  | **Putnam VT Core Equity Fund - Class IB**  | **Putnam VT Core Equity Fund - Class IB**  | **Putnam VT Core Equity Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 129  | $44.92  | 68.96  | $5752  | 0.41 %  | 1.25  | 1.89% | 14.61  | 15.35% |
| &nbsp;&nbsp; 2024  | 140  | 38.94  | 60.17  | 5474  | 0.63  | 1.25  | 1.89  | 24.56  | 25.36  |
| &nbsp;&nbsp; 2023  | 162  | 31.06  | 48.31  | 5110  | 0.51  | 1.25  | 1.89  | 25.68  | 26.49  |
| &nbsp;&nbsp; 2022  | 178  | 24.56  | 41.12  | 4425  | 0.99  | 1.25  | 1.89  | (17.35)  | (16.82)  |
| &nbsp;&nbsp; 2021  | 189  | 29.52  | 49.75  | 5596  | 0.64  | 1.25  | 1.89  | 28.54  | 29.37  |
|  |  |  | **Putnam VT Diversified Income Fund - Class IB**  | **Putnam VT Diversified Income Fund - Class IB**  | **Putnam VT Diversified Income Fund - Class IB**  | **Putnam VT Diversified Income Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 33  | 19.94  | 21.69  | 712  | 6.02  | 1.25  | 1.60  | 6.85  | 7.23  |
| &nbsp;&nbsp; 2024  | 38  | 18.66  | 20.22  | 770  | 6.25  | 1.25  | 1.60  | 4.06  | 4.43  |
| &nbsp;&nbsp; 2023  | 43  | 17.93  | 19.37  | 835  | 6.12  | 1.25  | 1.60  | 3.15  | 3.51  |
| &nbsp;&nbsp; 2022  | 45  | 17.46  | 18.71  | 844  | 6.62  | 1.25  | 1.65  | (3.95)  | (3.56)  |
| &nbsp;&nbsp; 2021  | 53  | 18.18  | 19.40  | 1021  | 0.66  | 1.25  | 1.65  | (8.48)  | (8.11)  |
|  |  |  | **Putnam VT Emerging Markets Equity Fund - Class IB**  | **Putnam VT Emerging Markets Equity Fund - Class IB**  | **Putnam VT Emerging Markets Equity Fund - Class IB**  | **Putnam VT Emerging Markets Equity Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 16  | 12.05  | 25.58  | 396  | 0.66  | 1.25  | 1.60  | 32.02  | 32.48  |
| &nbsp;&nbsp; 2024  | 17  | 9.13  | 19.31  | 329  | 1.41  | 1.25  | 1.60  | 13.71  | 14.12  |
| &nbsp;&nbsp; 2023  | 19  | 8.03  | 16.92  | 317  | 0.50  | 1.25  | 1.60  | 9.81  | 10.20  |
| &nbsp;&nbsp; 2022  | 21  | 7.31  | 15.35  | 314  | —  | 1.25  | 1.60  | (28.63)  | (28.38)  |
| &nbsp;&nbsp; 2021  | 28  | 10.24  | 21.44  | 586  | 0.48  | 1.25  | 1.60  | (5.72)  | (5.39)  |
|  |  |  | **Putnam VT Focused International Equity Fund - Class IB** | **Putnam VT Focused International Equity Fund - Class IB** | **Putnam VT Focused International Equity Fund - Class IB** | **Putnam VT Focused International Equity Fund - Class IB** | **Putnam VT Focused International Equity Fund - Class IB** |  |  |
| &nbsp;&nbsp; 2025  | 61  | 16.86  | 26.69  | 1514  | 3.31  | 1.25  | 1.79  | 34.01  | 34.73  |
| &nbsp;&nbsp; 2024  | 71  | 12.58  | 19.81  | 1309  | 1.67  | 1.25  | 1.79  | 1.44  | 2.00  |
| &nbsp;&nbsp; 2023  | 78  | 12.40  | 19.42  | 1402  | 0.70  | 1.25  | 1.79  | 17.13  | 17.76  |
| &nbsp;&nbsp; 2022  | 94  | 10.59  | 16.49  | 1415  | 1.80  | 1.25  | 1.79  | (19.65)  | (19.22)  |
| &nbsp;&nbsp; 2021  | 112  | 13.18  | 20.42  | 2095  | 0.76  | 1.25  | 1.79  | 10.57  | 11.17  |
|  |  |  | **Putnam VT George Putnam Balanced Fund - Class IB**  | **Putnam VT George Putnam Balanced Fund - Class IB**  | **Putnam VT George Putnam Balanced Fund - Class IB**  | **Putnam VT George Putnam Balanced Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 86  | 30.64  | 32.53  | 2868  | 1.43  | 1.25  | 1.89  | 11.81  | 12.53  |
| &nbsp;&nbsp; 2024  | 96  | 27.41  | 28.91  | 2823  | 1.20  | 1.25  | 1.89  | 14.52  | 15.26  |
| &nbsp;&nbsp; 2023  | 110  | 23.93  | 25.08  | 2837  | 1.25  | 1.25  | 1.89  | 17.65  | 18.41  |
| &nbsp;&nbsp; 2022  | 117  | 20.34  | 21.18  | 2565  | 0.90  | 1.25  | 1.89  | (17.57)  | (17.04)  |
| &nbsp;&nbsp; 2021  | 129  | 24.68  | 25.54  | 3398  | 0.87  | 1.25  | 1.89  | 11.81  | 12.53  |
|  |  |  | **Putnam VT Global Asset Allocation Fund - Class IB**  | **Putnam VT Global Asset Allocation Fund - Class IB**  | **Putnam VT Global Asset Allocation Fund - Class IB**  | **Putnam VT Global Asset Allocation Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 29  | 33.59  | 37.42  | 1061  | 2.17  | 1.25  | 1.99  | 12.11  | 12.95  |
| &nbsp;&nbsp; 2024  | 41  | 29.73  | 33.38  | 1321  | 2.27  | 1.25  | 1.99  | 14.04  | 14.89  |
| &nbsp;&nbsp; 2023  | 49  | 25.88  | 29.27  | 1417  | 1.60  | 1.25  | 1.99  | 15.16  | 16.02  |
| &nbsp;&nbsp; 2022  | 62  | 22.31  | 25.42  | 1522  | 1.35  | 1.25  | 1.99  | (17.69)  | (17.08)  |
| &nbsp;&nbsp; 2021  | 69  | 26.90  | 30.88  | 2057  | 0.70  | 1.25  | 1.99  | 11.69  | 12.53  |
|  |  |  | **Putnam VT Global Health Care Fund - Class IB**  | **Putnam VT Global Health Care Fund - Class IB**  | **Putnam VT Global Health Care Fund - Class IB**  | **Putnam VT Global Health Care Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 33  | 50.55  | 56.02  | 1791  | —  | 1.25  | 1.99  | 12.77  | 13.61  |
| &nbsp;&nbsp; 2024  | 36  | 44.83  | 49.31  | 1725  | 0.48  | 1.25  | 1.99  | (0.60)  | 0.15  |
| &nbsp;&nbsp; 2023  | 42  | 45.10  | 49.23  | 2001  | 0.31  | 1.25  | 1.99  | 6.98  | 7.77  |
| &nbsp;&nbsp; 2022  | 49  | 42.15  | 45.68  | 2154  | 0.41  | 1.25  | 1.99  | (6.56)  | (5.86)  |
| &nbsp;&nbsp; 2021  | 48  | 45.11  | 48.53  | 2249  | 1.10  | 1.25  | 1.99  | 17.03  | 17.91  |

---

**115**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | &nbsp;&nbsp;&nbsp;&nbsp; **At December 31,**  | &nbsp;&nbsp;&nbsp;&nbsp; **At December 31,**  | | | **For the year ended December 31,** | **For the year ended December 31,** | **For the year ended December 31,** | **For the year ended December 31,** |
|  | | **Unit Value**  | **Unit Value**  | | | **Expense Ratio\*\***  | **Expense Ratio\*\***  | **Total Return\*\*\***  | **Total Return\*\*\***  |
|  | <br>**Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  | <br>**Investment** <br>**Income Ratio\***  | **Lowest to Highest**  | **Lowest to Highest**  | **Lowest to Highest**  | **Lowest to Highest**  |
|  |  |  | &nbsp;&nbsp;&nbsp;**Putnam VT Government Money Market Fund - Class IB** | &nbsp;&nbsp;&nbsp;**Putnam VT Government Money Market Fund - Class IB** | &nbsp;&nbsp;&nbsp;**Putnam VT Government Money Market Fund - Class IB** | &nbsp;&nbsp;&nbsp;**Putnam VT Government Money Market Fund - Class IB** | &nbsp;&nbsp;&nbsp;**Putnam VT Government Money Market Fund - Class IB** |  |  |
| &nbsp;&nbsp; 2025  | 584  | $8.68  | &nbsp;&nbsp;&nbsp;&nbsp; 11.32  | $5761  | 3.62 %  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99 %  | 1.62  | 2.38% |
| &nbsp;&nbsp; 2024  | 735  | 8.55  | &nbsp;&nbsp;&nbsp;&nbsp; 11.05  | 7023  | 4.56  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | 2.57  | 3.34  |
| &nbsp;&nbsp; 2023  | 703  | 8.33  | &nbsp;&nbsp;&nbsp;&nbsp; 10.70  | 6522  | 4.35  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | 2.37  | 3.13  |
| &nbsp;&nbsp; 2022  | 614  | 8.14  | &nbsp;&nbsp;&nbsp;&nbsp; 10.37  | 5536  | 1.06  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | (0.88)  | (0.14)  |
| &nbsp;&nbsp; 2021  | 687  | 8.21  | &nbsp;&nbsp;&nbsp;&nbsp; 10.39  | 6224  | 0.01  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | (1.97)  | (1.24)  |
|  |  |  |  | **Putnam VT High Yield Fund - Class IB**  | **Putnam VT High Yield Fund - Class IB**  | **Putnam VT High Yield Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 43  | 29.80  | &nbsp;&nbsp;&nbsp;&nbsp; 29.91  | 1412  | 6.21  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | 6.52  | 7.31  |
| &nbsp;&nbsp; 2024  | 47  | 27.77  | &nbsp;&nbsp;&nbsp;&nbsp; 28.08  | 1409  | 5.95  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | 5.71  | 6.51  |
| &nbsp;&nbsp; 2023  | 53  | 26.08  | &nbsp;&nbsp;&nbsp;&nbsp; 26.56  | 1514  | 5.37  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | 9.92  | 10.74  |
| &nbsp;&nbsp; 2022  | 60  | 23.55  | &nbsp;&nbsp;&nbsp;&nbsp; 24.16  | 1546  | 5.32  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | (13.35)  | (12.71)  |
| &nbsp;&nbsp; 2021  | 68  | 26.97  | &nbsp;&nbsp;&nbsp;&nbsp; 27.89  | 2003  | 4.87  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | 2.89  | 3.66  |
|  |  |  |  | **Putnam VT Income Fund - Class IB** | **Putnam VT Income Fund - Class IB** | **Putnam VT Income Fund - Class IB** |  |  |  |
| &nbsp;&nbsp; 2025  | 176  | 14.47  | &nbsp;&nbsp;&nbsp;&nbsp; 19.72  | 3006  | 4.84  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | 5.12  | 5.91  |
| &nbsp;&nbsp; 2024  | 194  | 13.77  | &nbsp;&nbsp;&nbsp;&nbsp; 18.62  | 3138  | 5.51  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | 0.28  | 1.03  |
| &nbsp;&nbsp; 2023  | 215  | 13.73  | &nbsp;&nbsp;&nbsp;&nbsp; 18.43  | 3452  | 5.91  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | 2.62  | 3.39  |
| &nbsp;&nbsp; 2022  | 246  | 13.38  | &nbsp;&nbsp;&nbsp;&nbsp; 17.82  | 3817  | 5.72  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | (15.52)  | (14.89)  |
| &nbsp;&nbsp; 2021  | 271  | 15.84  | &nbsp;&nbsp;&nbsp;&nbsp; 20.94  | 4943  | 1.36  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | (6.48)  | (5.78)  |
|  |  |  | &nbsp;&nbsp; **Putnam VT International Equity Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT International Equity Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT International Equity Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT International Equity Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 117  | 28.97  | &nbsp;&nbsp;&nbsp;&nbsp; 30.46  | 3245  | 0.01  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.89  | 35.09  | 35.96  |
| &nbsp;&nbsp; 2024  | 135  | 21.31  | &nbsp;&nbsp;&nbsp;&nbsp; 22.55  | 2773  | 2.19  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.89  | 1.02  | 1.68  |
| &nbsp;&nbsp; 2023  | 151  | 20.96  | &nbsp;&nbsp;&nbsp;&nbsp; 22.32  | 3072  | 0.04  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.89  | 16.28  | 17.03  |
| &nbsp;&nbsp; 2022  | 169  | 17.91  | &nbsp;&nbsp;&nbsp;&nbsp; 19.20  | 2943  | 1.54  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.89  | (16.37)  | (15.83)  |
| &nbsp;&nbsp; 2021  | 180  | 21.28  | &nbsp;&nbsp;&nbsp;&nbsp; 22.95  | 3740  | 1.12  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.89  | 6.77  | 7.46  |
|  |  |  | **Putnam VT International Value Fund - Class IB**  | **Putnam VT International Value Fund - Class IB**  | **Putnam VT International Value Fund - Class IB**  | **Putnam VT International Value Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 19  | 23.95  | &nbsp;&nbsp;&nbsp;&nbsp; 27.51  | 496  | 1.31  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.60  | 32.53  | 33.00  |
| &nbsp;&nbsp; 2024  | 21  | 18.07  | &nbsp;&nbsp;&nbsp;&nbsp; 20.68  | 429  | 2.55  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.60  | 3.53  | 3.89  |
| &nbsp;&nbsp; 2023  | 24  | 16.51  | &nbsp;&nbsp;&nbsp;&nbsp; 19.91  | 466  | 1.54  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.65  | 16.73  | 17.20  |
| &nbsp;&nbsp; 2022  | 28  | 14.14  | &nbsp;&nbsp;&nbsp;&nbsp; 16.99  | 471  | 2.01  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.65  | (8.34)  | (7.97)  |
| &nbsp;&nbsp; 2021  | 30  | 15.43  | &nbsp;&nbsp;&nbsp;&nbsp; 18.46  | 536  | 2.02  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.65  | 13.05  | 13.50  |
|  |  |  | **Putnam VT Large Cap Growth Fund - Class IB**  | **Putnam VT Large Cap Growth Fund - Class IB**  | **Putnam VT Large Cap Growth Fund - Class IB**  | **Putnam VT Large Cap Growth Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 303  | 35.85  | &nbsp;&nbsp;&nbsp;&nbsp; 40.44  | 11011  | —  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.89  | 12.19  | 12.91  |
| &nbsp;&nbsp; 2024  | 342  | 31.75  | &nbsp;&nbsp;&nbsp;&nbsp; 36.05  | 11014  | —  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.89  | 30.88  | 31.73  |
| &nbsp;&nbsp; 2023  | 411  | 24.10  | &nbsp;&nbsp;&nbsp;&nbsp; 27.54  | 10160  | —  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.89  | 41.76  | 42.68  |
| &nbsp;&nbsp; 2022  | 465  | 16.89  | &nbsp;&nbsp;&nbsp;&nbsp; 19.43  | 8049  | —  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.89  | (31.81)  | (31.37)  |
| &nbsp;&nbsp; 2021  | 508  | 28.49  | &nbsp;&nbsp;&nbsp;&nbsp; 30.10  | 12886  | —  | 0.83  | &nbsp;&nbsp;&nbsp;&nbsp; 1.89  | 20.35  | 21.64  |
|  |  |  |  | **Putnam VT Large Cap Value Fund - Class IB**  | **Putnam VT Large Cap Value Fund - Class IB**  | **Putnam VT Large Cap Value Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 197  | 62.18  | &nbsp;&nbsp;&nbsp;&nbsp; 80.08  | 14428  | 1.47  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | 17.96  | 18.85  |
| &nbsp;&nbsp; 2024  | 230  | 52.71  | &nbsp;&nbsp;&nbsp;&nbsp; 67.38  | 14154  | 1.14  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | 16.77  | 17.65  |
| &nbsp;&nbsp; 2023  | 270  | 45.14  | &nbsp;&nbsp;&nbsp;&nbsp; 57.27  | 13945  | 2.08  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | 13.38  | 14.22  |
| &nbsp;&nbsp; 2022  | 304  | 39.81  | &nbsp;&nbsp;&nbsp;&nbsp; 50.14  | 13795  | 1.50  | 1.25  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | (5.05)  | (4.34)  |
| &nbsp;&nbsp; 2021  | 334  | 17.47  | &nbsp;&nbsp;&nbsp;&nbsp; 41.93  | 16027  | 1.22  | 0.83  | &nbsp;&nbsp;&nbsp;&nbsp; 1.99  | 24.78  | 26.25  |

---

**116**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | **At December 31,**  | **At December 31,**  | | | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | | | **Expense Ratio\*\***  | **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | <br>**Units** <br>**Outstanding** <br>**(000s)**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  | <br>**Investment** <br>**Income Ratio\***  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  | &nbsp;&nbsp; **Putnam VT Mortgage Securities Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT Mortgage Securities Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT Mortgage Securities Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT Mortgage Securities Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 37  | $16.79  | 18.71  | $685  | 8.43 %  | 1.25  | 1.60% | 7.35  | 7.72% |
| &nbsp;&nbsp; 2024  | 39  | 15.64  | 17.37  | 660  | 6.57  | 1.25  | 1.60  | 3.08  | 3.44  |
| &nbsp;&nbsp; 2023  | 39  | 15.17  | 16.79  | 646  | 15.67  | 1.25  | 1.60  | 3.60  | 3.96  |
| &nbsp;&nbsp; 2022  | 40  | 14.64  | 16.15  | 645  | 9.49  | 1.25  | 1.60  | (11.51)  | (11.20)  |
| &nbsp;&nbsp; 2021  | 50  | 16.55  | 18.19  | 893  | —  | 1.25  | 1.60  | (5.30)  | (4.97)  |
|  |  |  |  | **Putnam VT Research Fund - Class IB**  | **Putnam VT Research Fund - Class IB**  | **Putnam VT Research Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 31  | 55.57  | 73.71  | 1714  | 0.58  | 1.25  | 1.89  | 15.66  | 16.41  |
| &nbsp;&nbsp; 2024  | 35  | 47.74  | 63.73  | 1651  | 0.39  | 1.25  | 1.89  | 23.89  | 24.69  |
| &nbsp;&nbsp; 2023  | 39  | 38.29  | 51.44  | 1478  | 0.81  | 1.25  | 1.89  | 26.44  | 27.25  |
| &nbsp;&nbsp; 2022  | 43  | 30.09  | 40.68  | 1293  | 0.57  | 1.25  | 1.89  | (18.84)  | (18.31)  |
| &nbsp;&nbsp; 2021  | 45  | 36.83  | 50.13  | 1668  | 0.10  | 1.25  | 1.89  | 21.80  | 22.58  |
|  |  |  | &nbsp;&nbsp; **Putnam VT Small Cap Growth Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT Small Cap Growth Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT Small Cap Growth Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT Small Cap Growth Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 1  | 62.45  | 68.43  | 89  | 0.37  | 1.25  | 1.65  | 7.02  | 7.45  |
| &nbsp;&nbsp; 2024  | 1  | 58.35  | 63.69  | 84  | —  | 1.25  | 1.65  | 21.29  | 21.78  |
| &nbsp;&nbsp; 2023  | 2  | 48.11  | 52.30  | 113  | —  | 1.25  | 1.65  | 21.12  | 21.61  |
| &nbsp;&nbsp; 2022  | 3  | 39.72  | 43.01  | 133  | —  | 1.25  | 1.65  | (29.48)  | (29.20)  |
| &nbsp;&nbsp; 2021  | 3  | 56.32  | 60.74  | 190  | —  | 1.25  | 1.65  | 12.00  | 12.45  |
|  |  |  |  | **Putnam VT Small Cap Value Fund - Class IB**  | **Putnam VT Small Cap Value Fund - Class IB**  | **Putnam VT Small Cap Value Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 26  | 56.72  | 68.84  | 1588  | 0.70  | 1.25  | 1.65  | 3.54  | 3.96  |
| &nbsp;&nbsp; 2024  | 29  | 54.78  | 66.22  | 1740  | 0.97  | 1.25  | 1.65  | 4.44  | 4.86  |
| &nbsp;&nbsp; 2023  | 33  | 52.45  | 63.15  | 1890  | 0.17  | 1.25  | 1.65  | 21.72  | 22.21  |
| &nbsp;&nbsp; 2022  | 41  | 43.09  | 51.67  | 1872  | 0.17  | 1.25  | 1.65  | (14.41)  | (14.07)  |
| &nbsp;&nbsp; 2021  | 45  | 41.35  | 50.35  | 2399  | 0.71  | 0.83  | 1.65  | 37.60  | 38.75  |
|  |  |  | &nbsp;&nbsp; **Putnam VT Sustainable Future Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT Sustainable Future Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT Sustainable Future Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT Sustainable Future Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 6  | 55.76  | 60.41  | 366  | 0.10  | 1.25  | 1.60  | 1.02  | 1.37  |
| &nbsp;&nbsp; 2024  | 7  | 55.19  | 59.59  | 420  | —  | 1.25  | 1.60  | 13.04  | 13.44  |
| &nbsp;&nbsp; 2023  | 7  | 48.83  | 52.53  | 377  | —  | 1.25  | 1.60  | 26.48  | 26.92  |
| &nbsp;&nbsp; 2022  | 8  | 38.60  | 41.39  | 320  | —  | 1.25  | 1.60  | (35.08)  | (34.85)  |
| &nbsp;&nbsp; 2021  | 8  | 59.46  | 63.53  | 517  | —  | 1.25  | 1.60  | 4.38  | 4.75  |
|  |  |  | &nbsp;&nbsp; **Putnam VT Sustainable Leaders Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT Sustainable Leaders Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT Sustainable Leaders Fund - Class IB**  | &nbsp;&nbsp; **Putnam VT Sustainable Leaders Fund - Class IB**  |  |  |  |
| &nbsp;&nbsp; 2025  | 162  | 48.75  | 78.64  | 7826  | 0.68  | 1.25  | 1.99  | 8.50  | 9.31  |
| &nbsp;&nbsp; 2024  | 187  | 44.60  | 72.48  | 8303  | 0.21  | 1.25  | 1.99  | 20.57  | 21.48  |
| &nbsp;&nbsp; 2023  | 208  | 36.71  | 60.12  | 7607  | 0.53  | 1.25  | 1.99  | 23.61  | 24.54  |
| &nbsp;&nbsp; 2022  | 237  | 29.48  | 48.63  | 6957  | 0.55  | 1.25  | 1.99  | (24.44)  | (23.87)  |
| &nbsp;&nbsp; 2021  | 259  | 38.73  | 64.36  | 9999  | 0.14  | 1.25  | 1.99  | 21.08  | 21.99  |
|  |  |  | &nbsp;&nbsp; **Templeton Developing Markets VIP Fund - Class 2**  | &nbsp;&nbsp; **Templeton Developing Markets VIP Fund - Class 2**  | &nbsp;&nbsp; **Templeton Developing Markets VIP Fund - Class 2**  | &nbsp;&nbsp; **Templeton Developing Markets VIP Fund - Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | 11  | 50.89  | 59.99  | 603  | 0.54  | 1.29  | 1.99  | 43.37  | 44.39  |
| &nbsp;&nbsp; 2024  | 13  | 35.50  | 41.55  | 504  | 3.85  | 1.29  | 1.99  | 5.52  | 6.27  |
| &nbsp;&nbsp; 2023  | 17  | 33.64  | 39.10  | 610  | 1.99  | 1.29  | 1.99  | 10.40  | 11.18  |
| &nbsp;&nbsp; 2022  | 22  | 30.47  | 35.17  | 693  | 2.61  | 1.29  | 1.99  | (23.53)  | (22.99)  |
| &nbsp;&nbsp; 2021  | 22  | 39.85  | 45.66  | 895  | 0.88  | 1.29  | 1.99  | (7.61)  | (6.95)  |

---

**117**

------

**WILTON REASSURANCE LIFE CO OF NEW YORK SEPARATE ACCOUNT A**

**NOTES TO FINANCIAL STATEMENTS**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | **At December 31,**  | **At December 31,**  | | | **For the year ended December 31,**  | **For the year ended December 31,**  | **For the year ended December 31,**  |  |
|  | | **Unit Value**  | **Unit Value**  | | | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Expense Ratio\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  | &nbsp;&nbsp; **Total Return\*\*\***  |
|  | <br>**Units** <br>**Outstanding** <br>**(000s)**  | **Lowest to Highest**  | **Lowest to Highest**  | <br>**Net Assets** <br>**(000s)**  | <br>**Investment** <br>**Income Ratio\***  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  | &nbsp;&nbsp; **Lowest to Highest**  |
|  |  |  |  | &nbsp;&nbsp; **Templeton Foreign VIP Fund - Class 2**  | &nbsp;&nbsp; **Templeton Foreign VIP Fund - Class 2**  | &nbsp;&nbsp; **Templeton Foreign VIP Fund - Class 2**  |  |  |  |
| &nbsp;&nbsp; 2025  | 113  | $19.90  | 21.31  | $3135  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2.26 %  | 1.25  | 1.89% | 26.76  | 27.59% |
| &nbsp;&nbsp; 2024  | 137  | 15.70  | 16.70  | 3000  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2.39  | 1.25  | 1.89  | (2.87)  | (2.23)  |
| &nbsp;&nbsp; 2023  | 163  | 16.16  | 17.08  | 3700  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3.14  | 1.25  | 1.89  | 18.49  | 19.26  |
| &nbsp;&nbsp; 2022  | 203  | 13.64  | 14.32  | 3847  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3.04  | 1.25  | 1.89  | (9.34)  | (8.75)  |
| &nbsp;&nbsp; 2021  | 225  | 15.05  | 15.70  | 4696  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1.82  | 1.25  | 1.89  | 2.20  | 2.86  |

---

**118**

------

PART C<br>333-278375<br>OTHER INFORMATION

ITEM 27. EXHIBITS:

---

| | |
|:---|:---|
| (a)(1) | [Board of Directors Resolution approving plan of merger - Allstate New York. Incorporated herein by reference to Form N-4 Registration Statement of Wilton Reassurance Life Co of New York Separate Account A (SEC File No. 333-260625) dated November 1, 2021.](https://www.sec.gov/Archives/edgar/data/948255/000119312521313728/d126014dex991b.htm) |
| (2) | [Board of Directors Resolution approving plan of merger - WRNY. Incorporated herein by reference to Form N-4 Registration Statement of Wilton Reassurance Life Co of New York Separate Account A (SEC File No. 333-260625) dated November 1, 2021.](https://www.sec.gov/Archives/edgar/data/948255/000119312521313728/d126014dex991c.htm) |
| (b) | Not Applicable. |
| (c) | [Principal Underwriting Agreement by and between Wilton Reassurance Life Company of New York and Wilton Re Distributors LLC dated October 1, 2024. Incorporated herein by reference to Form S-1 Registration Statement of Wilton Reassurance Life Company of New York (SEC File No. 333-278375) filed on April 1, 2025.](https://www.sec.gov/Archives/edgar/data/1553899/000114036125011435/ny20044349x1_posam.htm) |
| (d)(1) | [Form of AIM Lifetime Plus(SM) Variable Annuity Contract (Incorporated herein by reference to Pre-Effective Amendment No. 1 to Form N-4 Registration Statement of Allstate Life of New York Separate Account A (SEC File No. 033-65381) dated September 23, 1996.)](http://www.sec.gov/Archives/edgar/data/948255/0000950131-96-004662.txt) |
| (2) | [Form of AIM Lifetime Plus(SM) II Variable Annuity Contract (Incorporated herein by reference to Post-Effective Amendment No. 4 to Form N-4 Registration Statement of Allstate Life of New York Separate Account A (SEC File No. 033-65381) dated November 12, 1999.)](http://www.sec.gov/Archives/edgar/data/948255/000094509499000304/0000945094-99-000304.txt) |
| (3) | [Form of "Allstate Custom Portfolio" and "SelectDirections(SM)" Variable Annuity Contract (Incorporated herein by reference to Form N-4 Registration Statement of Allstate Life of New York Separate Account A (SEC File No. 333-94785) dated January 14, 2000.)](http://www.sec.gov/Archives/edgar/data/948255/000094509400000010/0000945094-00-000010.txt) |
| (4) | [Form of Death Benefit Endorsement (Previously filed in Post-Effective Amendment No. 11 to this Registration Statement (File No. 033-65381) dated April 11, 2003.)](https://www.sec.gov/Archives/edgar/data/948255/000094509403000217/exhibit4.txt) |
| (5) | [Form of Amendatory Endorsement to Add Dollar Cost Averaging Fixed Accounts to the "Allstate Custom Portfolio", "Allstate Provider", or "SelectDirections" Variable Annuity, a group flexible premium deferred variable annuity contract. (Previously filed in Post-Effective Amendment No. 2 to this Registration Statement (File No. 333-94785) dated April 20, 2001.)](https://www.sec.gov/Archives/edgar/data/948255/000094509401000161/0000945094-01-000161-index.htm) |
| (6) | [Form of Amendatory Endorsement for Transfer Limitations under the "Allstate Custom Portfolio", "Allstate Provider", or "SelectDirections" Variable Annuity, a group flexible premium deferred variable annuity contract. (Previously filed in Post-Effective Amendment No. 2 to this Registration Statement (File No. 333-94785) dated April 20, 2001.)](https://www.sec.gov/Archives/edgar/data/948255/000094509401000161/0000945094-01-000161-index.htm) |
| (7) | [Form of Death Benefit Endorsement (Previously filed in Post-Effective Amendment No. 5 to this Registration Statement (File No. 333-94785) dated April 11, 2003.)](https://www.sec.gov/Archives/edgar/data/948255/000094509403000220/0000945094-03-000220-index.htm) |
| (e) | Not Applicable. |
| (f) | [Amended and Restated Charter of Wilton Reassurance Life Company of New York. Incorporated herein by reference to Form S-1 Registration Statement of Wilton Reassurance Life Company of New York (SEC File No. 333-260635) filed on November 1, 2021.](https://www.sec.gov/Archives/edgar/data/1553899/000119312521313798/d205539dex31.htm) |
| (g) | [Indemnity Reinsurance Agreement between Allstate Life Insurance Company of New York and The Prudential Insurance Company of America. Filed Herewith.](wm-efp23951_ex99g.htm) |
| (h) | Not Applicable. |
| (i) | [Service Agreement among Allstate Life Insurance Company of New York, Intramerica Life Insurance Company and Wilton Re Services, Inc., effective October 1, 2021. Incorporated herein by reference to Form S-1 Registration Statement of Wilton Reassurance Life Company of New York (SEC File No. 333-260626) filed on November 1, 2021.](https://www.sec.gov/Archives/edgar/data/1553899/000119312521313798/d205539dex101.htm) |
| (j) | Not Applicable. |
| (k) | [Opinion Of Counsel. Filed Herewith.](wm-efp23951_ex99k.htm) |
| (l)(1) | [Consent of Independent Registered Public Accounting Firm. Filed Herewith.](wm-efp23951_ex99l1.htm) |
| (l)(2) | [Consent of Independent Auditors. Filed Herewith.](wm-efp23951_ex99l2.htm) |
| (m) | Not Applicable. |
| (n) | Not Applicable. |
| (o) | Not Applicable. |

---

------

---

| | |
|:---|:---|
| (p)(1) | [Powers of Attorney: Braun, Dwyer, Fahr, Lash, Mak, McGroarty, Moser, Overbeeke, Ponomarev, Quinn, Sheefel, and Treglia. Filed Herewith.](wm-efp23951_ex99p1.htm) |
| (2) | [Resolution of Board of Directors authorizing Chief Executive Officer to sign on Wilton Reassurance Life Company of New York's behalf pursuant to power of attorney. Incorporated by reference from Post-Effective Amendment No. 3 for this Registration Statement filed on April 11, 2023 (File No. 333-260634)](https://www.sec.gov/Archives/edgar/data/1553899/000162828023011293/wrnyseccert113022.htm) |
| (q) | Not Applicable. |
| (r) | Not Applicable. |

---

------

ITEM 28. DIRECTORS AND OFFICERS OF THE INSURANCE COMPANY:

Unless otherwise indicated, the principal business address of each of the directors and officers of Wilton Reassurance Life Company of New York is 801 Main Avenue, 5th Floor, Norwalk, CT 06851.

---

| | |
|:---|:---|
| **NAME AND PRINCIPAL BUSINESS ADDRESS** | **POSITION AND OFFICES WITH INSURANCE COMPANY** |
| Perry H. Braun\* | Director |
| Steve Brogan | Chief Legal Officer, Secretary |
| Karen Carpenter\*\* | Chief Compliance Officer - Separate Accounts |
| Leah Chai | Tax Director |
| James Conway\*\* | Illustration Actuary |
| James Dwyer\* | Director |
| Rob Fahr | Vice President, Controller |
| Nik Godon\*\* | Vice President, Valuation Actuary |
| Shilpa Lakhani | Senior Vice President, Chief Investment Officer |
| Steven D. Lash | Director, Senior Vice President, Group Chief Financial Officer |
| Brent McGroarty | Senior Vice President, Chief Operating Officer |
| Lauren Mak | Senior Vice President, Chief Financial Officer |
| Brandon Melton | Chief Information Security Officer |
| Jaime Merritt | Assistant Secretary |
| Susan Moser | Director |
| David Overbeeke\* | Director |
| Susan Paternoster | Chief Information Officer |
| Dmitri Ponomarev | Chairman of the Board of Directors |
| John J. Quinn\* | Director |
| Scott Sheefel | Director, President and Chief Executive Officer |
| Enrico Treglia | Director |

---

Individuals marked with an \* are outside directors whose address is c/o WRNY, 800 Westchester Avenue, Suite 641 N, Rye Brook, NY 10573. The principal business address for the individuals marked with \*\* is 4840 N. River Blvd, Suite 400, Cedar Rapids, Iowa 52411.

------

ITEM 29. PERSONS CONTROLLED BY OR UNDER COMMON CONTROL WITH THE INSURANCE COMPANY OR THE REGISTERED SEPARATE ACCOUNT:

<br>![](pa1087img001.jpg)

ITEM 30. INDEMNIFICATION:

The Amended and Restated Charter of Wilton Reassurance Life Company of New York ("WRNY") provides for the indemnification of its directors against damages for breach of duty as a director, so long as such person's acts or omissions were not in bad faith or involve intentional misconduct or acts or omissions that such person know or reasonably should have known violated the Insurance law or that constituted a knowing violation of any other law that such person personally gains in fact a financial profit or other advantage to which such person was not legally entitled.

Under the terms of the underwriting agreement, WRNY agrees to indemnify Wilton Re Distributors LLC ("Distributors") for any act or omission in the course of or in connection with rendering services under the underwriting agreement or arising out of the purchase, retention or surrender of a contract; provided however that the company will not indemnify Distributors for any such liability that results from the willful misfeasance, bad faith or gross negligence of Distributors or from the reckless disregard by Distributors of its duties and obligations arising under the underwriting agreement.

Insofar as indemnification for liability arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of WRNY pursuant to the forgoing provisions, or otherwise, WRNY has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by WRNY of expenses incurred or paid by a director, officer or controlling person of WRNY in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, WRNY will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.

ITEM 31. PRINCIPAL UNDERWRITERS:

&nbsp;&nbsp;&nbsp;&nbsp;(a) Wilton Re Distributors LLC ("Distributors")

Wilton Re Distributors LLC serves as principal underwriter of the Policies.

In addition to Wilton Reassurance Life Co of New York Separate Account A, Distributors is the principal underwriter for the following separate accounts:

• Wilton
 Reassurance Life Co of New York Variable Life Separate Account A

• Wilton
 Reassurance Life Co of New York Variable Annuity Account

(b) The following are the directors and officers of Distributors. The principal business address is 4840 N. River Blvd., Suite 400, Cedar Rapids, Iowa 52411.

------

---

| | |
|:---|:---|
| **Name** | **Position** |
| Karen Carpenter | CEO, Chief Compliance Officer |
| David Brant | FINOP |

---

&nbsp;&nbsp;&nbsp;&nbsp;(c) Commissions received by Distributors during 2025 with respect to all individual annuities issued by Wilton Reassurance Life Company of New York.

---

| | | | | |
|:---|:---|:---|:---|:---|
| NAME OF PRINCIPAL UNDERWRITER | NET UNDERWRITING DISCOUNTS AND COMMISSIONS | COMPENSATION AND REDEMPTION | BROKERAGE COMMISSIONS | COMPENSATION |
| Wilton Re Distributors LLC\* | $429524.31 | $-0- | $-0- | $-0- |

---

\* Distributors did not retain any of these commissions.

ITEM 31A. INFORMATION ABOUT CONTRACTS WITH INDEX-LINKED OPTIONS AND FIXED OPTIONS SUBJECT TO A CONTRACT ADJUSTMENT:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) As of December 31, 2025:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Name of the Contract** | **Number of** **Contracts** **Outstanding** | **Total Value** **Attributable to** **the** **Index-Linked** **Option and/or** **Fixed Option** **subject to an** **Adjustment** | **Number of** **Contracts Sold** **During the Prior** **Calendar Year** | **Gross** **Premiums** **Received** **During the Prior** **Calendar Year** | **Amount of** **Contract Value** **Redeemed** **During the Prior** **Calendar Year** | **Combination** **Contract** |
|  AIM Lifetime Plus Variable Annuity | 99 | $1435658.00 | 0 | $62869.00 | $-501067.00 | Yes |
|  AIM Lifetime Plus II Variable Annuity | 0 | $0.00 | 0 | $220659.00 | $-1807919.00 | Yes |
|  Custom Portfolio Variable Annuity | 241 | $7859206.00 | 0 | $290021.00 | $-2662242.00 | Yes |
|  SelectDirections Variable Annuity | 95 | $1791772.00 | 0 | $65619.00 | $-2111685.00 | Yes |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Not Applicable.

ITEM 32. LOCATION OF ACCOUNTS AND RECORDS:

Not Applicable.

ITEM 33. MANAGEMENT SERVICES:

None.

ITEM 34. FEE REPRESENTATION AND UNDERTAKINGS:

With regard to the offering of the Guarantee Period options under this registration statement, the Company undertakes:

(1) To
 file, during any period in which offers or sales are being made, a post-effective amendment to the registration statement to include any prospectus required
 by section 10(a)(3) of the Securities Act; and

(2) That,
 for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement
 relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona
 fide offering thereof.

------

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it meets all of the requirements for effectiveness of this registration statement under rule 485(b) under the Securities Act and has duly caused this registration statement to be signed on its behalf by the undersigned, duly authorized, in the City of Norwalk and State of Connecticut on this 17th day of April 2026.

---

| | |
|:---|:---|
| WILTON REASSURANCE LIFE COMPANY OF NEW YORK<br>(INSURANCE COMPANY) | WILTON REASSURANCE LIFE COMPANY OF NEW YORK<br>(INSURANCE COMPANY) |
| By: | Scott Sheefel\* |
|  | Scott Sheefel<br>Director, President and Chief Executive Officer |

---

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.

---

| | | |
|:---|:---|:---|
|  SIGNATURE | TITLE |  |
|  Perry H. Braun\*<br> Perry H. Braun | Director | April 17, 2026 |
|  James Dwyer\*<br> James Dwyer | Director | April 17, 2026 |
|  Rob Fahr\*<br> Rob Fahr | Vice President, Controller | April 17, 2026 |
|  Steven D. Lash\*<br> Steven D. Lash | Director, Group Chief Financial Officer, Senior Vice President | April 17, 2026 |
|  Lauren Mak\*<br> Lauren Mak | Senior Vice President, Chief Financial Officer | April 17, 2026 |
|  Brent McGroarty\*<br> Brent McGroarty | Senior Vice President, Chief Operating Officer | April 17, 2026 |
|  Susan Moser\*<br> Susan Moser | Director | April 17, 2026 |
|  David Overbeeke\*<br> David Overbeeke | Director | April 17, 2026 |
|  Dmitri Ponomarev\*<br> Dmitri Ponomarev | Director, Chairman of the Board | April 17, 2026 |
|  John J. Quinn\*<br> John J. Quinn | Director | April 17, 2026 |
|  Scott Sheefel\*<br> Scott Sheefel | Director, President, Chief Executive Officer | April 17, 2026 |
|  Enrico Treglia\*<br> Enrico Treglia | Director | April 17, 2026 |

---

---

| | |
|:---|:---|
| By: | /s/ Karen Carpenter |
|  | Karen Carpenter |

---

\* Signed by Karen Carpenter as Attorney in Fact, on behalf of those indicated pursuant to Powers of Attorney.

------

## Ex-99.(G)

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## Ex-99.(K)

![](img001.jpg)

April 17, 2026

Wilton Reassurance Life Company of New York

800 Westchester Avenue, Suite 641 North

Rye Brook, NY 10573

---

| | |
|:---|:---|
| **Re:** | **Wilton Reassurance Life Company of New York** |
|  | **Post-Effective Amendment No. 2 to Registration Statement on Form N-4** |
|  | **Registration No. 333-278375** |

---

Ladies and Gentlemen:

I have acted as counsel to Wilton Reassurance Life Company of New York (the "Company") in connection with the preparation and filing of the above-referenced Registration Statement with the Securities and Exchange Commission, under the Securities Act of 1933, as amended.

I have examined or caused to be examined the Registration Statement, and reviewed such documents and laws as I considered necessary and appropriate to enable me to render the following opinion:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The Company is a corporation
duly organized and validly existing in accordance with the laws of the state of New York and is a duly authorized life insurance company
under the laws of New York and the laws of those states in which the Company is admitted to do business.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The Contracts have been duly
authorized by the Company and, when issued pursuant to the terms described in the Registration Statement, constitute validly issued and
binding obligations of the Company in accordance with their terms, subject, as to enforceability, to applicable bankruptcy, insolvency,
fraudulent transfer, reorganization, moratorium or other laws affecting creditors' rights generally from time to time in effect
and to general principles of equity (regardless of whether enforceability is considered in a proceeding in equity or at law).

I hereby consent to the use of this opinion as an exhibit to said Registration Statement.

Sincerely,

---

| |
|:---|
| /s/ Karen Carpenter |
| Karen Carpenter |
| Assistant General Counsel |

---

801 Main Avenue, 5th Floor, Norwalk, CT 06851 t: 203.762.4400

## Ex-99.(L)(1)

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the use in this Post-Effective Amendment to Registration Statement No. 333-278375 on Form N-4 of our report dated April 7, 2026, relating to the financial statements and financial highlights of each of the sub-accounts comprising Wilton Reassurance Life Co of New York Separate Account A, appearing in the Statement of Additional Information, which is a part of such Registration Statement. We also consent to the reference to us under the headings "Financial Statements" in the Statement of Additional Information, which is part of such Registration Statement.

/s/ DELOITTE & TOUCHE LLP

Stamford, Connecticut

April 17, 2026

## Ex-99.(L)(2)

**CONSENT OF INDEPENDENT AUDITORS**

We consent to the use in this Post-Effective Amendment to Registration Statement No. 333-278375 on Form N-4 of our report dated April 9, 2026, relating to the statutory-basis financial statements of Wilton Reassurance Life Company of New York. We also consent to the references to us under the heading "Financial Statements" in the Statement of Additional Information, which is part of such Registration Statement.

/s/ DELOITTE & TOUCHE LLP

Stamford, Connecticut

April 17, 2026

## Ex-99.(P)(1)

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Perry Braun of Wilton Reassurance Life Company of New York, a New York life insurance company, do hereby appoint Jaime Merritt and Karen Carpenter, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| **Product Name** | **Separate Account Name** | **File No. Investment Company Act of 1940** |
| &nbsp;&nbsp; <br> New Consultant Accumulator | Wilton Reassurance Life Co of New York Variable Life Separate Account A | 811-21250 |
| New Consultant Protector |  |  |
| New TotalAccumulator |  |  |
| New FutureVest |  |  |
|  | Wilton Reassurance Life Co of New York Separate Account A | 811-07467 |
| SelectDirections<br> Custom Portfolio<br> AIM Lifetime Plus<br> AIM Lifetime Plus II |  |  |
| Allstate RetirementAccess Variable Annuity Series<br> Provider Ultra Variable Annuity<br> AIM Lifetime Enhanced Choice VA<br> The Scudder Horizon Advantage VA<br> Allstate Variable Annuity<br> Allstate Variable Annuity II<br> Allstate Variable Annuity 3<br> Allstate Variable Annuity 3 AssetManager<br> Preferred Client Variable Annuity<br> AIM Lifetime America Classic<br> AIM Lifetime America Regal<br> AIM Lifetime America Freedom<br> Allstate Advisor Variable Annuity<br> Allstate Advisor Plus<br> Allstate Advisor Preferred<br> Allstate Variable Annuity – B Share<br> Allstate Variable Annuity – L share<br> Putnam Allstate Advisor<br> Putnam Allstate Advisor Plus<br> Putnam Allstate Advisor Preferred<br> Morgan Stanley Variable Annuity<br> Morgan Stanley Plus Variable Annuity<br> Morgan Stanley Preferred Variable Annuity<br>|  |  |
| New The Scudder Horizon Plan Variable Annuity<br>| Wilton Reassurance Life Co of New York Variable Annuity Account | 811-05649 |

---

---

| | |
|:---|:---|
| **Product Name** | **File No. Securities Act of 1933** |
| Market Value Adjustment Contract | No. 333-278375 |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 4th day of March, 2026.

---

| |
|:---|
| /s/ Perry H. Braun |
| Perry H. Braun |
| **Director** |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, James R. Dwyer, Director, of Wilton Reassurance Life Company of New York, a New York life insurance company, do hereby appoint Jaime Merritt and Karen Carpenter, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| **Product Name** | **Separate Account Name** | **File No. Investment Company Act of 1940** |
| &nbsp;&nbsp; <br> New Consultant Accumulator | Wilton Reassurance Life Co of New York Variable Life Separate Account A | 811-21250 |
| New Consultant Protector |  |  |
| New TotalAccumulator |  |  |
| New FutureVest |  |  |
|  | Wilton Reassurance Life Co of New York Separate Account A | 811-07467 |
| SelectDirections<br> Custom Portfolio<br> AIM Lifetime Plus<br> AIM Lifetime Plus II |  |  |
| Allstate RetirementAccess Variable Annuity Series<br> Provider Ultra Variable Annuity<br> AIM Lifetime Enhanced Choice VA<br> The Scudder Horizon Advantage VA<br> Allstate Variable Annuity<br> Allstate Variable Annuity II<br> Allstate Variable Annuity 3<br> Allstate Variable Annuity 3 AssetManager<br> Preferred Client Variable Annuity<br> AIM Lifetime America Classic<br> AIM Lifetime America Regal<br> AIM Lifetime America Freedom<br> Allstate Advisor Variable Annuity<br> Allstate Advisor Plus<br> Allstate Advisor Preferred<br> Allstate Variable Annuity – B Share<br> Allstate Variable Annuity – L share<br> Putnam Allstate Advisor<br> Putnam Allstate Advisor Plus<br> Putnam Allstate Advisor Preferred<br> Morgan Stanley Variable Annuity<br> Morgan Stanley Plus Variable Annuity<br> Morgan Stanley Preferred Variable Annuity<br>|  |  |
| New The Scudder Horizon Plan Variable Annuity<br>| Wilton Reassurance Life Co of New York Variable Annuity Account | 811-05649 |

---

---

| | |
|:---|:---|
| **Product Name** | **File No. Securities Act of 1933** |
| Market Value Adjustment Contract | No. 333-278375 |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 4th day of March, 2026.

---

| |
|:---|
| /s/ James R. Dwyer |
| James R. Dwyer |
| **Director** |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Rob Fahr of Wilton Reassurance Life Company of New York, a New York life insurance company, do hereby appoint Jaime Merritt and Karen Carpenter, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| **Product Name** | **Separate Account Name** | **File No. Investment Company Act of 1940** |
| &nbsp;&nbsp; <br> New Consultant Accumulator | Wilton Reassurance Life Co of New York Variable Life Separate Account A | 811-21250 |
| New Consultant Protector |  |  |
| New TotalAccumulator |  |  |
| New FutureVest |  |  |
|  | Wilton Reassurance Life Co of New York Separate Account A | 811-07467 |
| SelectDirections<br> Custom Portfolio<br> AIM Lifetime Plus<br> AIM Lifetime Plus II |  |  |
| Allstate RetirementAccess Variable Annuity Series<br> Provider Ultra Variable Annuity<br> AIM Lifetime Enhanced Choice VA<br> The Scudder Horizon Advantage VA<br> Allstate Variable Annuity<br> Allstate Variable Annuity II<br> Allstate Variable Annuity 3<br> Allstate Variable Annuity 3 AssetManager<br> Preferred Client Variable Annuity<br> AIM Lifetime America Classic<br> AIM Lifetime America Regal<br> AIM Lifetime America Freedom<br> Allstate Advisor Variable Annuity<br> Allstate Advisor Plus<br> Allstate Advisor Preferred<br> Allstate Variable Annuity – B Share<br> Allstate Variable Annuity – L share<br> Putnam Allstate Advisor<br> Putnam Allstate Advisor Plus<br> Putnam Allstate Advisor Preferred<br> Morgan Stanley Variable Annuity<br> Morgan Stanley Plus Variable Annuity<br> Morgan Stanley Preferred Variable Annuity<br>|  |  |
| New The Scudder Horizon Plan Variable Annuity<br>| Wilton Reassurance Life Co of New York Variable Annuity Account | 811-05649 |

---

---

| | |
|:---|:---|
| **Product Name** | **File No. Securities Act of 1933** |
| Market Value Adjustment Contract | No. 333-278375 |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 31st day of March, 2026.

---

| |
|:---|
| /s/ Rob Fahr |
| Rob Fahr |
| **Vice President, Controller** |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Steven Lash of Wilton Reassurance Life Company of New York, a New York life insurance company, do hereby appoint Jaime Merritt and Karen Carpenter, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| **Product Name** | **Separate Account Name** | **File No. Investment Company Act of 1940** |
| &nbsp;&nbsp; <br> New Consultant Accumulator | Wilton Reassurance Life Co of New York Variable Life Separate Account A | 811-21250 |
| New Consultant Protector |  |  |
| New TotalAccumulator |  |  |
| New FutureVest |  |  |
|  | Wilton Reassurance Life Co of New York Separate Account A | 811-07467 |
| SelectDirections<br> Custom Portfolio<br> AIM Lifetime Plus<br> AIM Lifetime Plus II |  |  |
| Allstate RetirementAccess Variable Annuity Series<br> Provider Ultra Variable Annuity<br> AIM Lifetime Enhanced Choice VA<br> The Scudder Horizon Advantage VA<br> Allstate Variable Annuity<br> Allstate Variable Annuity II<br> Allstate Variable Annuity 3<br> Allstate Variable Annuity 3 AssetManager<br> Preferred Client Variable Annuity<br> AIM Lifetime America Classic<br> AIM Lifetime America Regal<br> AIM Lifetime America Freedom<br> Allstate Advisor Variable Annuity<br> Allstate Advisor Plus<br> Allstate Advisor Preferred<br> Allstate Variable Annuity – B Share<br> Allstate Variable Annuity – L share<br> Putnam Allstate Advisor<br> Putnam Allstate Advisor Plus<br> Putnam Allstate Advisor Preferred<br> Morgan Stanley Variable Annuity<br> Morgan Stanley Plus Variable Annuity<br> Morgan Stanley Preferred Variable Annuity<br>|  |  |
| New The Scudder Horizon Plan Variable Annuity<br>| Wilton Reassurance Life Co of New York Variable Annuity Account | 811-05649 |

---

---

| | |
|:---|:---|
| **Product Name** | **File No. Securities Act of 1933** |
| Market Value Adjustment Contract | No. 333-278375 |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 23rd day of March, 2026.

---

| |
|:---|
| /s/ Steven D. Lash |
| Steven D. Lash |
| **Director, Group Chief Financial Officer and Senior Vice President** |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Lauren Mak of Wilton Reassurance Life Company of New York, a New York life insurance company, do hereby appoint Jaime Merritt and Karen Carpenter, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| **Product Name** | **Separate Account Name** | **File No. Investment Company Act of 1940** |
| &nbsp;&nbsp; <br> New Consultant Accumulator | Wilton Reassurance Life Co of New York Variable Life Separate Account A | 811-21250 |
| New Consultant Protector |  |  |
| New TotalAccumulator |  |  |
| New FutureVest |  |  |
|  | Wilton Reassurance Life Co of New York Separate Account A | 811-07467 |
| SelectDirections<br> Custom Portfolio<br> AIM Lifetime Plus<br> AIM Lifetime Plus II |  |  |
| Allstate RetirementAccess Variable Annuity Series<br> Provider Ultra Variable Annuity<br> AIM Lifetime Enhanced Choice VA<br> The Scudder Horizon Advantage VA<br> Allstate Variable Annuity<br> Allstate Variable Annuity II<br> Allstate Variable Annuity 3<br> Allstate Variable Annuity 3 AssetManager<br> Preferred Client Variable Annuity<br> AIM Lifetime America Classic<br> AIM Lifetime America Regal<br> AIM Lifetime America Freedom<br> Allstate Advisor Variable Annuity<br> Allstate Advisor Plus<br> Allstate Advisor Preferred<br> Allstate Variable Annuity – B Share<br> Allstate Variable Annuity – L share<br> Putnam Allstate Advisor<br> Putnam Allstate Advisor Plus<br> Putnam Allstate Advisor Preferred<br> Morgan Stanley Variable Annuity<br> Morgan Stanley Plus Variable Annuity<br> Morgan Stanley Preferred Variable Annuity<br>|  |  |
| New The Scudder Horizon Plan Variable Annuity<br>| Wilton Reassurance Life Co of New York Variable Annuity Account | 811-05649 |

---

---

| | |
|:---|:---|
| **Product Name** | **File No. Securities Act of 1933** |
| Market Value Adjustment Contract | No. 333-278375 |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 23rd day of March, 2026.

---

| |
|:---|
| /s/ Lauren Mak |
| Lauren Mak |
| Senior Vice President and Chief Financial Officer |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Brent McGroarty of Wilton Reassurance Life Company of New York, a New York life insurance company, do hereby appoint Jaime Merritt and Karen Carpenter, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| **Product Name** | **Separate Account Name** | **File No. Investment Company Act of 1940** |
| &nbsp;&nbsp; <br> New Consultant Accumulator | Wilton Reassurance Life Co of New York Variable Life Separate Account A | 811-21250 |
| New Consultant Protector |  |  |
| New TotalAccumulator |  |  |
| New FutureVest |  |  |
|  | Wilton Reassurance Life Co of New York Separate Account A | 811-07467 |
| SelectDirections<br> Custom Portfolio<br> AIM Lifetime Plus<br> AIM Lifetime Plus II |  |  |
| Allstate RetirementAccess Variable Annuity Series<br> Provider Ultra Variable Annuity<br> AIM Lifetime Enhanced Choice VA<br> The Scudder Horizon Advantage VA<br> Allstate Variable Annuity<br> Allstate Variable Annuity II<br> Allstate Variable Annuity 3<br> Allstate Variable Annuity 3 AssetManager<br> Preferred Client Variable Annuity<br> AIM Lifetime America Classic<br> AIM Lifetime America Regal<br> AIM Lifetime America Freedom<br> Allstate Advisor Variable Annuity<br> Allstate Advisor Plus<br> Allstate Advisor Preferred<br> Allstate Variable Annuity – B Share<br> Allstate Variable Annuity – L share<br> Putnam Allstate Advisor<br> Putnam Allstate Advisor Plus<br> Putnam Allstate Advisor Preferred<br> Morgan Stanley Variable Annuity<br> Morgan Stanley Plus Variable Annuity<br> Morgan Stanley Preferred Variable Annuity<br>|  |  |
| New The Scudder Horizon Plan Variable Annuity<br>| Wilton Reassurance Life Co of New York Variable Annuity Account | 811-05649 |

---

---

| | |
|:---|:---|
| **Product Name** | **File No. Securities Act of 1933** |
| Market Value Adjustment Contract | No. 333-278375 |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 23rd day of March, 2026.

---

| |
|:---|
| /s/ Brent McGroarty |
| Brent McGroarty |
| Senior Vice President and Chief Operating Officer |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Susan Moser of Wilton Reassurance Life Company of New York, a New York life insurance company, do hereby appoint Jaime Merritt and Karen Carpenter, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| **Product Name** | **Separate Account Name** | **File No. Investment Company Act of 1940** |
| &nbsp;&nbsp; <br> New Consultant Accumulator | Wilton Reassurance Life Co of New York Variable Life Separate Account A | 811-21250 |
| New Consultant Protector |  |  |
| New TotalAccumulator |  |  |
| New FutureVest |  |  |
|  | Wilton Reassurance Life Co of New York Separate Account A | 811-07467 |
| SelectDirections<br> Custom Portfolio<br> AIM Lifetime Plus<br> AIM Lifetime Plus II |  |  |
| Allstate RetirementAccess Variable Annuity Series<br> Provider Ultra Variable Annuity<br> AIM Lifetime Enhanced Choice VA<br> The Scudder Horizon Advantage VA<br> Allstate Variable Annuity<br> Allstate Variable Annuity II<br> Allstate Variable Annuity 3<br> Allstate Variable Annuity 3 AssetManager<br> Preferred Client Variable Annuity<br> AIM Lifetime America Classic<br> AIM Lifetime America Regal<br> AIM Lifetime America Freedom<br> Allstate Advisor Variable Annuity<br> Allstate Advisor Plus<br> Allstate Advisor Preferred<br> Allstate Variable Annuity – B Share<br> Allstate Variable Annuity – L share<br> Putnam Allstate Advisor<br> Putnam Allstate Advisor Plus<br> Putnam Allstate Advisor Preferred<br> Morgan Stanley Variable Annuity<br> Morgan Stanley Plus Variable Annuity<br> Morgan Stanley Preferred Variable Annuity<br>|  |  |
| New The Scudder Horizon Plan Variable Annuity<br>| Wilton Reassurance Life Co of New York Variable Annuity Account | 811-05649 |

---

---

| | |
|:---|:---|
| **Product Name** | **File No. Securities Act of 1933** |
| Market Value Adjustment Contract | No. 333-278375 |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 31st day of March, 2026.

---

| |
|:---|
| /s/ Susan Moser |
| Susan Moser |
| **Director** |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, David Overbeeke, Director, of Wilton Reassurance Life Company of New York, a New York life insurance company, do hereby appoint Jaime Merritt and Karen Carpenter, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| **Product Name** | **Separate Account Name** | **File No. Investment Company Act of 1940** |
| &nbsp;&nbsp; <br> New Consultant Accumulator | Wilton Reassurance Life Co of New York Variable Life Separate Account A | 811-21250 |
| New Consultant Protector |  |  |
| New TotalAccumulator |  |  |
| New FutureVest |  |  |
|  | Wilton Reassurance Life Co of New York Separate Account A | 811-07467 |
| SelectDirections<br> Custom Portfolio<br> AIM Lifetime Plus<br> AIM Lifetime Plus II |  |  |
| Allstate RetirementAccess Variable Annuity Series<br> Provider Ultra Variable Annuity<br> AIM Lifetime Enhanced Choice VA<br> The Scudder Horizon Advantage VA<br> Allstate Variable Annuity<br> Allstate Variable Annuity II<br> Allstate Variable Annuity 3<br> Allstate Variable Annuity 3 AssetManager<br> Preferred Client Variable Annuity<br> AIM Lifetime America Classic<br> AIM Lifetime America Regal<br> AIM Lifetime America Freedom<br> Allstate Advisor Variable Annuity<br> Allstate Advisor Plus<br> Allstate Advisor Preferred<br> Allstate Variable Annuity – B Share<br> Allstate Variable Annuity – L share<br> Putnam Allstate Advisor<br> Putnam Allstate Advisor Plus<br> Putnam Allstate Advisor Preferred<br> Morgan Stanley Variable Annuity<br> Morgan Stanley Plus Variable Annuity<br> Morgan Stanley Preferred Variable Annuity<br>|  |  |
| New The Scudder Horizon Plan Variable Annuity<br>| Wilton Reassurance Life Co of New York Variable Annuity Account | 811-05649 |

---

---

| | |
|:---|:---|
| **Product Name** | **File No. Securities Act of 1933** |
| Market Value Adjustment Contract | No. 333-278375 |

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IN WITNESS WHEREOF, I have hereunto set my hand this 6th day of March, 2026.

---

| |
|:---|
| /s/ David Overbeeke |
| David Overbeeke |
| **Director** |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Dmitri Ponomarev of Wilton Reassurance Life Company of New York, a New York life insurance company, do hereby appoint Jaime Merritt and Karen Carpenter, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| **Product Name** | **Separate Account Name** | **File No. Investment Company Act of 1940** |
| &nbsp;&nbsp; <br> New Consultant Accumulator | Wilton Reassurance Life Co of New York Variable Life Separate Account A | 811-21250 |
| New Consultant Protector |  |  |
| New TotalAccumulator |  |  |
| New FutureVest |  |  |
|  | Wilton Reassurance Life Co of New York Separate Account A | 811-07467 |
| SelectDirections<br> Custom Portfolio<br> AIM Lifetime Plus<br> AIM Lifetime Plus II |  |  |
| Allstate RetirementAccess Variable Annuity Series<br> Provider Ultra Variable Annuity<br> AIM Lifetime Enhanced Choice VA<br> The Scudder Horizon Advantage VA<br> Allstate Variable Annuity<br> Allstate Variable Annuity II<br> Allstate Variable Annuity 3<br> Allstate Variable Annuity 3 AssetManager<br> Preferred Client Variable Annuity<br> AIM Lifetime America Classic<br> AIM Lifetime America Regal<br> AIM Lifetime America Freedom<br> Allstate Advisor Variable Annuity<br> Allstate Advisor Plus<br> Allstate Advisor Preferred<br> Allstate Variable Annuity – B Share<br> Allstate Variable Annuity – L share<br> Putnam Allstate Advisor<br> Putnam Allstate Advisor Plus<br> Putnam Allstate Advisor Preferred<br> Morgan Stanley Variable Annuity<br> Morgan Stanley Plus Variable Annuity<br> Morgan Stanley Preferred Variable Annuity<br>|  |  |
| New The Scudder Horizon Plan Variable Annuity<br>| Wilton Reassurance Life Co of New York Variable Annuity Account | 811-05649 |

---

---

| | |
|:---|:---|
| **Product Name** | **File No. Securities Act of 1933** |
| Market Value Adjustment Contract | No. 333-278375 |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 10th day of April, 2026.

---

| |
|:---|
| /s/ Dmitri Ponomarev |
| Dmitri Ponomarev |
| **Chairman of the Board of Directors** |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, John J. Quinn, Director, of Wilton Reassurance Life Company of New York, a New York life insurance company, do hereby appoint Jaime Merritt and Karen Carpenter, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| **Product Name** | **Separate Account Name** | **File No. Investment Company Act of 1940** |
| &nbsp;&nbsp; <br> New Consultant Accumulator | Wilton Reassurance Life Co of New York Variable Life Separate Account A | 811-21250 |
| New Consultant Protector |  |  |
| New TotalAccumulator |  |  |
| New FutureVest |  |  |
|  | Wilton Reassurance Life Co of New York Separate Account A | 811-07467 |
| SelectDirections<br> Custom Portfolio<br> AIM Lifetime Plus<br> AIM Lifetime Plus II |  |  |
| Allstate RetirementAccess Variable Annuity Series<br> Provider Ultra Variable Annuity<br> AIM Lifetime Enhanced Choice VA<br> The Scudder Horizon Advantage VA<br> Allstate Variable Annuity<br> Allstate Variable Annuity II<br> Allstate Variable Annuity 3<br> Allstate Variable Annuity 3 AssetManager<br> Preferred Client Variable Annuity<br> AIM Lifetime America Classic<br> AIM Lifetime America Regal<br> AIM Lifetime America Freedom<br> Allstate Advisor Variable Annuity<br> Allstate Advisor Plus<br> Allstate Advisor Preferred<br> Allstate Variable Annuity – B Share<br> Allstate Variable Annuity – L share<br> Putnam Allstate Advisor<br> Putnam Allstate Advisor Plus<br> Putnam Allstate Advisor Preferred<br> Morgan Stanley Variable Annuity<br> Morgan Stanley Plus Variable Annuity<br> Morgan Stanley Preferred Variable Annuity<br>|  |  |
| New The Scudder Horizon Plan Variable Annuity<br>| Wilton Reassurance Life Co of New York Variable Annuity Account | 811-05649 |

---

---

| | |
|:---|:---|
| **Product Name** | **File No. Securities Act of 1933** |
| Market Value Adjustment Contract | No. 333-278375 |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 4th day of March, 2026.

---

| |
|:---|
| /s/ John J. Quinn |
| John J. Quinn |
| **Director** |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Scott Sheefel of Wilton Reassurance Life Company of New York, a New York life insurance company, do hereby appoint Jaime Merritt and Karen Carpenter, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| **Product Name** | **Separate Account Name** | **File No. Investment Company Act of 1940** |
| &nbsp;&nbsp; <br> New Consultant Accumulator | Wilton Reassurance Life Co of New York Variable Life Separate Account A | 811-21250 |
| New Consultant Protector |  |  |
| New TotalAccumulator |  |  |
| New FutureVest |  |  |
|  | Wilton Reassurance Life Co of New York Separate Account A | 811-07467 |
| SelectDirections<br> Custom Portfolio<br> AIM Lifetime Plus<br> AIM Lifetime Plus II |  |  |
| Allstate RetirementAccess Variable Annuity Series<br> Provider Ultra Variable Annuity<br> AIM Lifetime Enhanced Choice VA<br> The Scudder Horizon Advantage VA<br> Allstate Variable Annuity<br> Allstate Variable Annuity II<br> Allstate Variable Annuity 3<br> Allstate Variable Annuity 3 AssetManager<br> Preferred Client Variable Annuity<br> AIM Lifetime America Classic<br> AIM Lifetime America Regal<br> AIM Lifetime America Freedom<br> Allstate Advisor Variable Annuity<br> Allstate Advisor Plus<br> Allstate Advisor Preferred<br> Allstate Variable Annuity – B Share<br> Allstate Variable Annuity – L share<br> Putnam Allstate Advisor<br> Putnam Allstate Advisor Plus<br> Putnam Allstate Advisor Preferred<br> Morgan Stanley Variable Annuity<br> Morgan Stanley Plus Variable Annuity<br> Morgan Stanley Preferred Variable Annuity<br>|  |  |
| New The Scudder Horizon Plan Variable Annuity<br>| Wilton Reassurance Life Co of New York Variable Annuity Account | 811-05649 |

---

---

| | |
|:---|:---|
| **Product Name** | **File No. Securities Act of 1933** |
| Market Value Adjustment Contract | No. 333-278375 |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 31st day of March, 2026.

---

| |
|:---|
| /s/ Scott Sheefel |
| Scott Sheefel |
| **Director, President and Chief Executive Officer** |

---

**POWER OF ATTORNEY**

KNOW ALL MEN BY THESE PRESENTS, that I, Enrico Treglia of Wilton Reassurance Life Company of New York, a New York life insurance company, do hereby appoint Jaime Merritt and Karen Carpenter, and each of them severally, my true and lawful attorney-in-fact, for me and in my name, place and stead to execute and file any instrument or document to be filed as part of or in connection with or in any way related to the Registration Statements and any and all amendments thereto, filed by said Company under the Securities Act of 1933 and/or the Investment Company Act of 1940, as amended, in connection with the registration of the variable contracts listed below, and to have full power and authority to do or cause to be done in my name, place and stead each and every act and thing necessary or appropriate in order to effectuate the same, as fully to all intents and purposes I might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or any of them, may do or cause to be done by virtue hereof. Each said attorney-in-fact shall have power to act hereunder without the others.

---

| | | |
|:---|:---|:---|
| **Product Name** | **Separate Account Name** | **File No. Investment Company Act of 1940** |
| &nbsp;&nbsp; <br> New Consultant Accumulator | Wilton Reassurance Life Co of New York Variable Life Separate Account A | 811-21250 |
| New Consultant Protector |  |  |
| New TotalAccumulator |  |  |
| New FutureVest |  |  |
|  | Wilton Reassurance Life Co of New York Separate Account A | 811-07467 |
| SelectDirections<br> Custom Portfolio<br> AIM Lifetime Plus<br> AIM Lifetime Plus II |  |  |
| Allstate RetirementAccess Variable Annuity Series<br> Provider Ultra Variable Annuity<br> AIM Lifetime Enhanced Choice VA<br> The Scudder Horizon Advantage VA<br> Allstate Variable Annuity<br> Allstate Variable Annuity II<br> Allstate Variable Annuity 3<br> Allstate Variable Annuity 3 AssetManager<br> Preferred Client Variable Annuity<br> AIM Lifetime America Classic<br> AIM Lifetime America Regal<br> AIM Lifetime America Freedom<br> Allstate Advisor Variable Annuity<br> Allstate Advisor Plus<br> Allstate Advisor Preferred<br> Allstate Variable Annuity – B Share<br> Allstate Variable Annuity – L share<br> Putnam Allstate Advisor<br> Putnam Allstate Advisor Plus<br> Putnam Allstate Advisor Preferred<br> Morgan Stanley Variable Annuity<br> Morgan Stanley Plus Variable Annuity<br> Morgan Stanley Preferred Variable Annuity<br>|  |  |
| New The Scudder Horizon Plan Variable Annuity<br>| Wilton Reassurance Life Co of New York Variable Annuity Account | 811-05649 |

---

---

| | |
|:---|:---|
| **Product Name** | **File No. Securities Act of 1933** |
| Market Value Adjustment Contract | No. 333-278375 |

---

IN WITNESS WHEREOF, I have hereunto set my hand this 23rd day of March, 2026.

---

| |
|:---|
| /s/ Enrico Treglia |
| Enrico Treglia |
| Director |

---