Document:

<PAGE>

           Consent of Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Independent
Registered Public Accounting Firm" in the Statement of Additional Information
and to the use of our reports dated February 27, 2006 with respect to the
financial statements of American Centurion Life Assurance Company and IDS Life
Insurance Company of New York (name subsequently changed to RiverSource Life
Insurance Co. of New York), January 2, 2007 with respect to the supplemental
financial statements of IDS Life Insurance Company of New York (name
subsequently changed to RiverSource Life Insurance Co. of New York), and March
31, 2006 with respect to the financial statements of ACL Variable Annuity
Account 2 (name subsequently changed to RiverSource of New York Variable
Annuity Account 2) included in the Initial Registration Statement on Form N-4
for the registration of the RiverSource Innovations(SM) Select Variable Annuity
offered by RiverSource Life Insurance Co. of New York.

                                                 /s/ Ernst & Young LLP
                                                 ----------------------------
                                                     Ernst & Young LLP

Minneapolis, Minnesota
January 2, 2007<PAGE>

           Consent of Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Independent
Registered Public Accounting Firm" in the Statement of Additional Information
and to the use of our reports dated February 27, 2006 with respect to the
financial statements of American Centurion Life Assurance Company and IDS Life
Insurance Company of New York (name subsequently changed to RiverSource Life
Insurance Co. of New York), January 2, 2007 with respect to the supplemental
financial statements of IDS Life Insurance Company of New York (name
subsequently changed to RiverSource Life Insurance Co. of New York), and March
31, 2006 with respect to the financial statements of ACL Variable Annuity
Account 2 (name subsequently changed to RiverSource of New York Variable
Annuity Account 2) included in the Initial Registration Statement on Form N-4
for the registration of the RiverSource Innovations(SM) Variable Annuity
offered by RiverSource Life Insurance Co. of New York.

                                                 /s/ Ernst & Young LLP
                                                 ----------------------------
                                                     Ernst & Young LLP

Minneapolis, Minnesota
January 2, 2007<PAGE>

RIVERSOURCE LIFE INSURANCE CO. OF NEW YORK               RIVERSOURCE [LOGO](SM)
     HOME OFFICE:
     20 Madison Avenue Extension
     Albany, New York 12203

                        COMPANY NAME CHANGE ENDORSEMENT

Effective December 31, 2006, IDS Life Insurance Company of New York has
changed its name to RiverSource Life Insurance Co. of New York. All references
in the policy, certificate or contract to the name of IDS Life Insurance
Company of New York are replaced with the name RiverSource Life Insurance Co.
of New York as of that date.

The address and telephone number you previously used for premium payments,
claims, notices or actions regarding your coverage remain unchanged. To
communicate with the company regarding questions about the name change,
contact us at:

                  RiverSource Life Insurance Co. of New York
                                 P.O. Box 5144
                            Albany, New York 12205
                         [ (800) 541-2251, Option 3 ]

All benefits remain the same under the company's new name. All liabilities of
the company in the former name will be honored, and the status or terms of the
policy, certificate or contract will not be changed as a result of the name
change. All other provisions of the policy, certificate or contract remain
unchanged.

                                           /s/ Thomas R. Moore

                                               Secretary

IMPORTANT: This endorsement should be attached to and made a part of your
policy, certificate or contract.

139491<PAGE>

IDS LIFE INSURANCE COMPANY                               [RIVERSOURCE LOGO(SM)
                                                         ]
     HOME OFFICE:
     227 Ameriprise Financial Center
     Minneapolis, Minnesota 55474

                          COMPANY MERGER ENDORSEMENT

Effective December 31, 2006, American Partners Life Insurance Company merged
into IDS Life Insurance Company. IDS Life Insurance Company is the surviving
company, and is now your insurance company.

The address to which you should communicate with the Company with questions and
premium payments is:

                    [   70100 Ameriprise Financial Center
                         Minneapolis, Minnesota 55474
                              (800) 862-7919   ]

                              [   For Questions:
                      70100 Ameriprise Financial Center
                         Minneapolis, Minnesota 55474
                                (800) 862-7919

                            For Premium Payments:
                      70100 Ameriprise Financial Center
                         Minneapolis, Minnesota 55474
                              (800) 862-7919   ]

Your benefits will not change as a result of the merger. All other provisions
of your policy or contract remain the same.

                                       [      /s/ Thomas R. Moore       ]

                                                 Secretary

IMPORTANT:  This endorsement should be attached to and made a part of your
policy or contract.

131113<PAGE>

                      VARIABLE ANNUITY UNISEX ENDORSEMENT

     This endorsement is made part of this contract to which it is attached.
     It changes the contract by substituting the following Life Income Plan
     Payments table for that table in the contract.

Table A below shows the amount of the first monthly variable annuity payment,
based on a 5% assumed investment return, for each $1,000 of value applied
under any payment plan. The amount of the first and all subsequent monthly
fixed dollar annuity payments for each $1,000 of value applied under any
payment plan will be based on our fixed dollar Table of Annuity Rates in
effect at annuitization. Such rates are guaranteed to be not less than those
shown in the Table B. The amount of such payments under Plans A, B, and C will
depend on the adjusted age of the annuitant(s) at annuitization. The amount of
such payments under Plan D will depend on the adjusted age of the annuitant
and the joint annuitant at annuitization.

Adjusted age shall be equal to the age nearest birthday minus an "adjustment"
depending on the calendar year of birth of the annuitant as follows:

<TABLE>
<CAPTION>
Calendar                           Calendar
Year of                            Year of
Annuitant's         Adjust-        Annuitant's          Adjust-
Birth                ment          Birth                 ment
-----                ----          -----                 ----
<S>                   <C>          <C>                   <C>
Prior to 1920          0           1945 - 1949            6
1920 - 1924            1           1950 - 1959            7
1925 - 1929            2           1960 - 1969            8
1930 - 1934            3           1970 - 1979            9
1935 - 1939            4           1980 - 1989            10
1940 - 1944            5           After 1989             11
</TABLE>

<TABLE>
                     TABLE A - DOLLAR AMOUNT OF FIRST MONTHLY VARIABLE ANNUITY PAYMENT PER $1,000 APPLIED
<CAPTION>
------------------------------------------------------------------------------------------------------------------------------
          PLAN A                 PLAN B                PLAN C                               PLAN D
------------------------------------------------------------------------------------------------------------------------------
                                                                                      JOINT AND SURVIVOR
                                                                                ADJUSTED AGE OF JOINT ANNUITANT
ADJ.                    5 YEARS  10 YEARS   15 YEARS   WITH       ADJ.    10 YEARS    5 YEARS    SAME     5 YEARS   10 YEARS
AGE*      LIFE INCOME   CERTAIN  CERTAIN    CERTAIN    REFUND     AGE*    YOUNGER     YOUNGER    AGE      OLDER     OLDER
<S>           <C>        <C>       <C>        <C>        <C>        <C>      <C>        <C>       <C>       <C>       <C>
   45         4.87       4.87      4.86       4.84       4.82       45       4.43       4.50      4.57      4.63      4.69
   46         4.91       4.91      4.90       4.88       4.86       46       4.45       4.52      4.60      4.67      4.73
   47         4.96       4.96      4.94       4.92       4.91       47       4.47       4.55      4.63      4.70      4.77
   48         5.01       5.00      4.99       4.96       4.95       48       4.49       4.57      4.66      4.74      4.81
   49         5.06       5.05      5.04       5.01       4.99       49       4.52       4.60      4.69      4.77      4.85
   50         5.12       5.11      5.09       5.06       5.04       50       4.54       4.63      4.73      4.82      4.89
   51         5.17       5.17      5.14       5.11       5.09       51       4.57       4.67      4.77      4.86      4.94
   52         5.23       5.23      5.20       5.16       5.15       52       4.60       4.70      4.81      4.91      4.99
   53         5.30       5.29      5.26       5.22       5.20       53       4.63       4.74      4.85      4.95      5.05
   54         5.37       5.36      5.33       5.28       5.26       54       4.66       4.77      4.89      5.01      5.11
   55         5.44       5.43      5.40       5.34       5.33       55       4.69       4.82      4.94      5.06      5.17
   56         5.52       5.51      5.47       5.40       5.39       56       4.73       4.86      4.99      5.12      5.24
   57         5.60       5.59      5.54       5.47       5.47       57       4.77       4.91      5.05      5.19      5.31
   58         5.69       5.68      5.62       5.54       5.54       58       4.81       4.95      5.11      5.26      5.38
   59         5.79       5.77      5.71       5.62       5.62       59       4.85       5.01      5.17      5.33      5.46
   60         5.89       5.87      5.80       5.69       5.70       60       4.89       5.06      5.24      5.41      5.55
   61         6.00       5.97      5.90       5.78       5.79       61       4.94       5.12      5.31      5.49      5.65
   62         6.11       6.08      6.00       5.86       5.89       62       4.99       5.19      5.39      5.58      5.75
   63         6.23       6.20      6.11       5.95       5.99       63       5.05       5.26      5.47      5.68      5.85
   64         6.37       6.33      6.22       6.04       6.10       64       5.11       5.33      5.56      5.78      5.97
   65         6.51       6.47      6.34       6.14       6.21       65       5.17       5.41      5.65      5.89      6.09
   66         6.66       6.61      6.47       6.24       6.33       66       5.24       5.49      5.76      6.01      6.23
   67         6.82       6.77      6.60       6.34       6.46       67       5.31       5.58      5.86      6.14      6.37
   68         7.00       6.93      6.74       6.44       6.60       68       5.38       5.68      5.98      6.28      6.53
   69         7.19       7.11      6.89       6.54       6.74       69       5.46       5.78      6.11      6.43      6.70
   70         7.39       7.31      7.05       6.65       6.90       70       5.55       5.89      6.25      6.59      6.88
   71         7.62       7.51      7.21       6.75       7.06       71       5.65       6.01      6.40      6.77      7.07
   72         7.86       7.74      7.38       6.86       7.24       72       5.75       6.14      6.56      6.96      7.29
   73         8.12       7.98      7.56       6.96       7.42       73       5.85       6.28      6.73      7.16      7.52
   74         8.41       8.23      7.74       7.06       7.63       74       5.97       6.43      6.92      7.39      7.77
   75         8.72       8.51      7.93       7.15       7.84       75       6.09       6.59      7.12      7.63      8.04
------------------------------------------------------------------------------------------------------------------------------
*Adjusted age of annuitant.
------------------------------------------------------------------------------------------------------------------------------
</TABLE>
Table A above is based on the "1983 Individual Female Annuitant Mortality
Table A." Annuity rates for any age not shown above will be calculated on the
same basis as those rates shown in the table above. Such rates will be
furnished by us upon request.

272307                              Page 1                           A(11/2002)
<PAGE>

<TABLE>
                       TABLE B - DOLLAR AMOUNT OF FIRST MONTHLY FIXED ANNUITY PAYMENT PER $1,000 APPLIED
<CAPTION>
------------------------------------------------------------------------------------------------------------------------------
          PLAN A                 PLAN B                PLAN C                               PLAN D
------------------------------------------------------------------------------------------------------------------------------
                                                                                      JOINT AND SURVIVOR
                                                                                ADJUSTED AGE OF JOINT ANNUITANT
ADJ.                    5 YEARS  10 YEARS   15 YEARS   WITH       ADJ.    10 YEARS    5 YEARS    SAME     5 YEARS   10 YEARS
AGE*      LIFE INCOME   CERTAIN  CERTAIN    CERTAIN    REFUND     AGE*    YOUNGER     YOUNGER    AGE      OLDER     OLDER
<S>           <C>        <C>       <C>        <C>        <C>        <C>      <C>        <C>       <C>       <C>       <C>
   45         3.63       3.63      3.63       3.61       3.57       45       3.15       3.24      3.33      3.41      3.47
   46         3.68       3.68      3.67       3.66       3.61       46       3.17       3.27      3.36      3.44      3.51
   47         3.73       3.73      3.72       3.71       3.66       47       3.20       3.30      3.40      3.48      3.56
   48         3.79       3.79      3.77       3.76       3.70       48       3.23       3.33      3.44      3.53      3.60
   49         3.84       3.84      3.83       3.81       3.75       49       3.26       3.37      3.48      3.57      3.65
   50         3.90       3.90      3.89       3.86       3.80       50       3.29       3.41      3.52      3.62      3.71
   51         3.97       3.96      3.95       3.92       3.86       51       3.32       3.44      3.56      3.67      3.76
   52         4.03       4.03      4.01       3.98       3.91       52       3.36       3.48      3.61      3.72      3.82
   53         4.10       4.10      4.08       4.04       3.97       53       3.39       3.53      3.66      3.78      3.88
   54         4.18       4.17      4.15       4.11       4.03       54       3.43       3.57      3.71      3.84      3.94
   55         4.25       4.25      4.22       4.18       4.10       55       3.47       3.62      3.77      3.90      4.01
   56         4.34       4.33      4.30       4.25       4.17       56       3.51       3.67      3.83      3.97      4.08
   57         4.42       4.41      4.38       4.32       4.24       57       3.56       3.72      3.89      4.04      4.16
   58         4.52       4.50      4.47       4.40       4.31       58       3.60       3.78      3.95      4.11      4.24
   59         4.61       4.60      4.56       4.48       4.39       59       3.65       3.84      4.02      4.19      4.33
   60         4.72       4.70      4.66       4.57       4.48       60       3.71       3.90      4.10      4.28      4.42
   61         4.83       4.81      4.76       4.66       4.56       61       3.76       3.97      4.17      4.36      4.52
   62         4.95       4.93      4.86       4.75       4.66       62       3.82       4.04      4.26      4.46      4.63
   63         5.07       5.05      4.98       4.85       4.75       63       3.88       4.11      4.35      4.56      4.74
   64         5.21       5.18      5.10       4.95       4.86       64       3.94       4.19      4.44      4.67      4.86
   65         5.35       5.32      5.22       5.05       4.97       65       4.01       4.28      4.54      4.79      4.99
   66         5.51       5.47      5.36       5.16       5.08       66       4.08       4.36      4.65      4.91      5.13
   67         5.67       5.63      5.50       5.26       5.20       67       4.16       4.46      4.76      5.04      5.28
   68         5.85       5.80      5.65       5.37       5.33       68       4.24       4.56      4.89      5.19      5.43
   69         6.04       5.98      5.80       5.49       5.47       69       4.33       4.67      5.02      5.34      5.61
   70         6.25       6.18      5.96       5.60       5.61       70       4.42       4.79      5.16      5.51      5.79
   71         6.47       6.39      6.14       5.71       5.76       71       4.52       4.91      5.31      5.69      5.99
   72         6.71       6.62      6.31       5.83       5.93       72       4.63       5.04      5.48      5.88      6.20
   73         6.97       6.86      6.50       5.94       6.10       73       4.74       5.19      5.66      6.09      6.43
   74         7.26       7.12      6.69       6.04       6.28       74       4.86       5.34      5.85      6.32      6.68
   75         7.56       7.39      6.89       6.14       6.48       75       4.99       5.51      6.06      6.56      6.96
------------------------------------------------------------------------------------------------------------------------------
*Adjusted age of annuitant.
------------------------------------------------------------------------------------------------------------------------------
</TABLE>
Table B above is based on the "1983 Individual Female Annuitant Mortality
Table A" assuming an interest rate of 3% per year compounded annually. Annuity
rates for any age not shown above, or any combination of ages not shown above,
will be calculated on the same basis as those rates shown in the table above.
Such rates will be furnished by us upon request. Amounts shown in the Table
below are based on an assumed interest rate of 3% annual effective interest
rate.

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
PLAN E  Dollar Amount of Each Monthly Fixed Dollar Annuity Payment Per $1,000 Applied
-------------------------------------------------------------------------------------------------
              Years         Monthly        Years          Monthly         Years         Monthly
              Payable       Payment        Payable        Payment         Payable       Payment
              -------       -------        -------        -------         -------       -------
<S>                          <C>            <C>           <C>              <C>           <C>
                10            $9.61          17            $6.23            24            $4.84
                11             8.86          18             5.96            25             4.71
                12             8.24          19             5.73            26             4.59
                13             7.71          20             5.51            27             4.47
                14             7.26          21             5.32            28             4.37
                15             6.87          22             5.15            29             4.27
                16             6.53          23             4.99            30             4.18
-------------------------------------------------------------------------------------------------
</TABLE>

This endorsement is issued and effective as of the contract date of this
contract.

AMERICAN CENTURION LIFE ASSURANCE COMPANY

ABCD

Secretary
272307                              Page 2                           A(11/2002)

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