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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>UNITED STATES</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>SECURITIES AND EXCHANGE COMMISSION</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>WASHINGTON, D.C. 20549</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>FORM 8-K</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>CURRENT REPORT</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Date of Report (Date of earliest event reported) February 1, 2006</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>ReliaStar Life Insurance Company of New York</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>--------------------------------------</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Exact name of registrant as specified in its charter)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>New York</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(State of Incorporation)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:6pt;text-align:center;'><font size=2>333-114338</font></p>

<p style=' margin-bottom:6pt; margin-top:0pt;text-align:center;'><font size=2>(Commission File Number)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>#53-024530</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(IRS Employer Identification Number)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>1000 Woodbury Road, Suite 208, Woodbury, NY  11797</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Address of principal executive offices)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Zip Code)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>Registrant's telephone number, including area code&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;516-682-8700</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>filing obligation of the registrant under any of the following provisions:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face=Wingdings>o</font> Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face=Wingdings>o</font> Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face=Wingdings>o</font> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="594" style='border-collapse:collapse'>
    <tr >
        <td width="37" nowrap valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td>
        <td width="557" nowrap valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>(17 CFR 240.14d-2(b))</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face=Wingdings>o</font> Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act </font></p>


<table border="0" cellspacing=0 cellpadding=0 width="594" style='border-collapse:collapse'>
    <tr >
        <td width="37" nowrap valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td>
        <td width="557" nowrap valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>(17 CFR 240.13e-4(c))</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font SIZE=2>THIS FILING IS MADE IN ACCORDANCE WITH ITEM NO. 1.01 OF SECTION 1 OF FORM 8-K:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="596" style='border-collapse:collapse'>
    <tr >
        <td width="109" nowrap valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><b><font size=2>Item 1.01 </font></b></p> </td>
        <td width="487" nowrap valign=top >
            <p style='margin:0in;margin-bottom:.0001pt'><b><font size=2>Entry into a Material Definitive Agreement.</font></b></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>On February 1, 2006, ReliaStar Life Insurance Company of New York (&#147;RLNY&#148;) entered into a Tax Sharing Agreement by and among ING America Insurance Holdings, Inc. (&#147;ING AIH&#148;), RLNY, ReliaStar Life Insurance Company (&#147;ReliaStar&#148;) and Lion Connecticut Holdings Inc. (&#147;Lion&#148;) (the &#147;Tax Sharing Agreement&#148;).  RLNY is a direct, wholly-owned subsidiary of ReliaStar which is a direct, wholly-owned subsidiary of Lion.  Lion is a direct, wholly owned subsidiary of ING AIH.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>The Tax Sharing Agreement documents the addition of RLNY to the ING AIH affiliated group, which consists of ING AIH and those direct and indirect subsidiaries of ING AIH that are eligible corporations qualified to file a consolidated federal income tax return.  The Tax Sharing Agreement adds RLNY to the ING AIH affiliated group for the taxable year 2006 and for all subsequent periods unless and until the Tax Sharing Agreement is amended or terminated in accordance with its terms.  The Tax Sharing Agreement provides for the manner of computation  and timing of payments by and to RLNY with respect to RLNY&#146;s tax liabilities and tax assets in relation to the consolidated federal income tax returns of the ING AIH affiliated group.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>SIGNATURES</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>ReliaStar Life Insurance Company of New York</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Registrant)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="247" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Date: February 2, 2006</font></p> </td>
        <td width="343" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><u><font size=2>/s/James A. Shuchart</font></u><u></u></p> </td> </tr>
    <tr >
        <td width="247" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="343" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>James A. Shuchart</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'>&nbsp;</p>


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{"company-data": {"conformed-name": "RELIASTAR LIFE INSURANCE CO OF NEW YORK", "cik": "0001163710", "assigned-sic": "6351", "irs-number": "530242530", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-75938", "film-number": "06574574"}, "business-address": {"street1": "1000 WOODBURY ROAD", "street2": "SUITE 208", "city": "WOODBURY", "state": "NY", "zip": "11797", "phone": "610-425-3400"}, "mail-address": {"street1": "1475 DUNWOODY DRIVE", "city": "WEST CHESTER", "state": "PA", "zip": "19380-1478"}}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) February 1, 2006
ReliaStar Life Insurance Company of New York
--------------------------------------
(Exact name of registrant as specified in its charter)
New York
(State of Incorporation)
333-114338
(Commission File Number)
#53-024530
(IRS Employer Identification Number)
1000 Woodbury Road, Suite 208, Woodbury, NY  11797
(Address of principal executive offices)                 (Zip Code)
Registrant's telephone number, including area code      516-682-8700
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the
filing obligation of the registrant under any of the following provisions:
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c))
THIS FILING IS MADE IN ACCORDANCE WITH ITEM NO. 1.01 OF SECTION 1 OF FORM 8-K:
Item 1.01
Entry into a Material Definitive Agreement.
On February 1, 2006, ReliaStar Life Insurance Company of New York ("RLNY") entered into a Tax Sharing Agreement by and among ING America Insurance Holdings, Inc. ("ING AIH"), RLNY, ReliaStar Life Insurance Company ("ReliaStar") and Lion Connecticut Holdings Inc. ("Lion") (the "Tax Sharing Agreement").  RLNY is a direct, wholly-owned subsidiary of ReliaStar which is a direct, wholly-owned subsidiary of Lion.  Lion is a direct, wholly owned subsidiary of ING AIH.
The Tax Sharing Agreement documents the addition of RLNY to the ING AIH affiliated group, which consists of ING AIH and those direct and indirect subsidiaries of ING AIH that are eligible corporations qualified to file a consolidated federal income tax return.  The Tax Sharing Agreement adds RLNY to the ING AIH affiliated group for the taxable year 2006 and for all subsequent periods unless and until the Tax Sharing Agreement is amended or terminated in accordance with its terms.  The Tax Sharing Agreement provides for the manner of computation  and timing of payments by and to RLNY with respect to RLNY's tax liabilities and tax assets in relation to the consolidated federal income tax returns of the ING AIH affiliated group.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
ReliaStar Life Insurance Company of New York
(Registrant)
Date: February 2, 2006
/s/James A. Shuchart
James A. Shuchart