485BPOS 1 architectfinal.htm REGISTRATION STATEMENT architectfinal.htm - Generated by SEC Publisher for SEC Filing
As filed with the Securities and Exchange  Registration No. 333-145826 
Commission on August 18, 2009  Registration No. 811-07935 

UNITED STATES   
SECURITIES AND EXCHANGE COMMISSION   
WASHINGTON, D.C. 20549   
 
FORM N-4   
 
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933   
                     Pre-Effective Amendment No.  [ ] 
                     Post-Effective Amendment No. 3  [ X ] 
and/or   
 
REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940 
                     Amendment No.  [ X ] 
 
SEPARATE ACCOUNT NY-B   
(Exact Name of Registrant)   
 
RELIASTAR LIFE INSURANCE COMPANY OF NEW YORK 
(Name of Depositor)   
1000 Woodbury Road, Suite 208   
Woodbury, New York 11797   
(800) 963-9539   
(Address and Telephone Number of Depositor’s Principal Offices) 
 
John S. (Scott) Kreighbaum, Esq.   
ReliaStar Life Insurance Company of New York   
1475 Dunwoody Drive, West Chester, Pennsylvania 19380-1478 
(610) 425-3404   
 
(Name and Address of Agent for Service of Process)   
Approximate Date of Proposed Public Offering:   
As soon as practical after the effective date of the Registration Statement   

It is proposed that this filing will become effective (check appropriate box): 
                     [ X ]  immediately upon filing pursuant to paragraph (b) of Rule 485 
                     [  ]  on [ ] pursuant to paragraph (b) of Rule 485 
                     [  ]  60 days after filing pursuant to paragraph (a)(1) of Rule 485 
                     [  ]  on (date) pursuant to paragraph (a)(1) 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. 
 
Title of Securities Being Registered: 
Deferred Variable Annuity Contracts 


PARTS A and B

EXPLANATORY NOTE: Each of the Prospectus and Statement of Additional Information, dated May 1, 2009, as supplemented, is incorporated into Parts A and B, respectively, of this amendment by reference to the Registrant’s filing under Rule 497(c), as filed on May 6, 2009 (Accession No. 0000836687-09-000167). This amendment is a supplement to the prospectus and also updates the information in Part C of this registration statement, as previously amended, including exhibits and undertaking.


SUPPLEMENT Dated August 18, 2009
To The Prospectuses Dated May 1, 2009 For
 
ING Architect New York
ING Empire Innovations
ING Empire Traditions
 
Issued By ReliaStar Life Insurance Company of New York 
Through Its Separate Account NY-B

The purpose of this supplement is:

· To notify you of forthcoming reorganizations and liquidations involving certain investment portfolios currently available under your variable annuity contract; and

· To make available additional investment portfolios to facilitate the reorganizations.

PLEASE NOTE: These new investment portfolios will not be available under your variable annuity contract until a date near in time to the effective date of the reorganizations.

If you have any questions, or to give us alternative allocation instructions, please call our Customer Service Center at 1-800-366-0066.

PLEASE READ THIS SUPPLEMENT CAREFULLY AND KEEP IT WITH YOUR COPY OF THE PROSPECTUS FOR FUTURE REFERENCE.

NOTICE OF REORGANIZATIONS

Effective after the close of business on October 23, 2009, the following investment portfolios indicated as Disappearing Portfolios will reorganize into and become part of the investment portfolios indicated as Surviving Portfolios:

Disappearing Portfolios  Surviving Portfolios 
ING LifeStyle Aggressive Growth Portfolio (Class S)  ING Retirement Growth Portfolio (ADV Class) 
ING LifeStyle Growth Portfolio (Class S)  ING Retirement Growth Portfolio (ADV Class) 
ING LifeStyle Conservative Portfolio (Class S)  ING Retirement Conservative Portfolio (ADV Class) 
ING LifeStyle Moderate Growth Portfolio (Class S)  ING Retirement Moderate Growth Portfolio (ADV Class) 
ING LifeStyle Moderate Portfolio (Class S)  ING Retirement Moderate Portfolio (ADV Class) 

Each of the Surviving Portfolios is an Accepted Fund. This designation is important for you to know if you purchased a living benefit rider, along with your contract, which has an asset allocation requirement and is subject to periodic rebalancing, namely, Fixed Allocation Funds Automatic Rebalancing.

Each of these Surviving Portfolios is designated as a Covered Fund for purposes of the minimum guaranteed income benefit rider. Contract value allocated to a Covered Fund is eligible for accumulation at the MGIB Rate in calculating the guaranteed MGIB annuity income associated with your contract.

Please refer to the prospectus for more information.

RLNY – NY-B – 154358  1 of 4  08/2009 


Important Information Regarding Reorganizations:

These reorganizations will be administered pursuant to an agreement, which has been approved by the board of trustees of the Disappearing Portfolios. The reorganization agreement will also be subject to shareholder approval. If shareholder approval is obtained, it is expected that the reorganizations will take place after the close of business on October 23, 2009, resulting in a shareholder of a given Disappearing Portfolio becoming a shareholder of the corresponding Surviving Portfolio. Each shareholder will thereafter hold shares of the Surviving Portfolio having equal aggregate value as shares of the Disappearing Portfolio, and the Disappearing Portfolio will no longer be available under the contract.

Unless you provide us with alternative allocation instructions, all future allocations directed to a given Disappearing Portfolio will be automatically allocated to the corresponding Surviving Portfolio. As a consequence of these reorganizations, pursuant to Fixed Allocation Funds Automatic Rebalancing, your contract value may be automatically rebalanced in order to conform to the required specified percentage of contract value in the Fixed Allocation Funds. Please refer to the prospectus for the details of Fixed Allocation Funds Automatic Rebalancing.

References in the prospectus to the Disappearing Portfolios are hereby deleted, effective on and after October 26, 2009.

NOTICE OF LIQUIDATIONS

Effective after the close of business on October 23, 2009, the following investment portfolios indicated as Liquidating Portfolios will liquidate and the proceeds will be placed in the investment portfolios indicated as Surviving Portfolios:

Liquidating Portfolios  Surviving Portfolios 
ING Multi-Manager International Small Cap Equity  ING Intermediate Bond Portfolio (Class S) 
Portfolio (Class S)   
ING Global Equity Option Portfolio (Class S)  ING Intermediate Bond Portfolio (Class S) 

The Surviving Portfolio is a Fixed Allocation Fund. This designation is important for you to know if you purchased a living benefit rider, along with your contract, which has an asset allocation requirement and is subject to periodic rebalancing, namely, Fixed Allocation Funds Automatic Rebalancing.

The Surviving Portfolio is designated as a Covered Fund for purposes of the minimum guaranteed income benefit rider. Contract value allocated to a Covered Fund is eligible for accumulation at the MGIB Rate in calculating the guaranteed MGIB annuity income associated with your contract.

Please refer to the prospectus for more information.

Important Information Regarding Liquidations:

Each liquidation will be administered pursuant to a plan of liquidation and dissolution, which has been approved by the boards of trustees of the Liquidating Portfolios. The plans are subject to shareholder approval. If shareholder approval is obtained, each liquidation and dissolution is expected to take place after the close of business on October 23, 2009. These liquidations and dissolutions are being proposed because the Liquidating Portfolios have been less than popular with the public than originally anticipated, and it is not anticipated that the Liquidating Portfolios will gather substantial assets in the future. Maintaining the Liquidating Portfolios at their respective current asset levels has been determined not to be beneficial in the long-term to shareholders.

RLNY – NY-B – 154358  2 of 4  08/2009 


Before the liquidation date, you may reallocate contract value in a Liquidating Portfolio to another investment portfolio currently available under the contract. This reallocation will neither count as a transfer for purposes of our Excessive Trading Policy nor be subject to a transfer charge under the contract. Contract value remaining in the Liquidating Portfolios on the liquidation date will be placed in the Surviving Portfolio. Thereafter, the Liquidating Portfolios will no longer be available under the contract.

Unless you provide us with alternative allocation instructions, all future allocations directed to a given Liquidating Portfolio will be automatically allocated to the Surviving Portfolio. As a consequence of these liquidations, pursuant to Fixed Allocation Funds Automatic Rebalancing, your contract value may be automatically rebalanced in order to conform to the required specified percentage of contract value in the Fixed Allocation Funds. Please refer to the prospectus for the details of Fixed Allocation Funds Automatic Rebalancing. It is important to request a reallocation before the liquidation date if you do not want your contract value in a Liquidating Portfolio to be placed in the Surviving Portfolio.

References in the prospectus to the Liquidating Portfolios are hereby deleted, effective on and after October 26, 2009.

ADDITIONAL INVESTMENT PORTFOLIOS

The additional investment portfolios of each of the ING Investors Trust and ING Variable Portfolios, Inc. indicated below are hereby available under your contract, effective on and after October 26, 2009.

ING Investors Trust

Effective on and after October 26, 2009, the following investment portfolios will be available under your Contract – with more information about them hereby added to “Appendix B – The Investment Portfolios” (and their names hereby added to the list of available investment portfolios toward the front of the prospectus).

Fund Name  Investment Adviser/Subadviser  Investment Objective 
     
ING Investors Trust     
ING Retirement Growth Portfolio  Investment Adviser: Directed  Seeks a high level of total return 
(ADV Class)  Services, LLC  (consisting of capital appreciation and 
  Asset Allocation Consultants:  income) consistent with a level of risk that 
  ING Investment Management Co.  can be expected to be greater than that of 
    ING Retirement Moderate Growth Portfolio.
     
ING Retirement Conservative Portfolio  Investment Adviser: Directed  Seeks a high level of total return 
(ADV Class)  Services, LLC  (consisting of capital appreciation and 
  Asset Allocation Consultants:  income) consistent with a conservative 
  ING Investment Management Co.  level of risk relative to the other ING 
    Retirement Portfolios. 
ING Retirement Moderate Growth  Investment Adviser: Directed  Seeks a high level of total return 
Portfolio (ADV Class)  Services, LLC  (consisting of capital appreciation and 
  Asset Allocation Consultants:  income) consistent with a level of risk that 
  ING Investment Management Co.  can be expected to be greater than that of 
    ING Retirement Moderate Portfolio but 
    less than that of ING Retirement Growth Portfolio.
     

RLNY – NY-B – 154358  3 of 4  08/2009 


ING Retirement Moderate Portfolio  Investment Adviser: Directed  Seeks a high level of total return 
(ADV Class)  Services, LLC  (consisting of capital appreciation and 
  Asset Allocation Consultants:  income) consistent with a level of risk that 
  ING Investment Management Co.  can be expected to be greater than that of 
    ING Retirement Conservative Portfolio 
    but less than that of ING Retirement 
    Moderate Growth Portfolio. 

Each of the above investment portfolios is an Accepted Fund. This designation is important for you to know if you purchased a living benefit rider, along with your contract, which has an asset allocation requirement and is subject to periodic rebalancing, namely, Fixed Allocation Funds Automatic Rebalancing. These investment portfolios are hereby added to the list of currently available Accepted Funds, wherever appropriate.

Each of the above investment portfolios is designated as a Covered Fund for purposes of the minimum guaranteed income benefit rider. Contract value allocated to a Covered Fund is eligible for accumulation at the MGIB Rate in calculating the guaranteed MGIB annuity income associated with your contract.

Please refer to the prospectus for more information.

ING Variable Portfolios, Inc.

Effective on and after October 26, 2009, the following investment portfolios will be available under your Contract –with more information about them hereby added to “Appendix B – The Investment Portfolios” (and their names hereby added to the list of available investment portfolios toward the front of the prospectus).

Fund Name  Investment Adviser/Subadviser   Investment Objective 
   
ING Variable Portfolios, Inc.     
ING Dow Jones Euro STOXX 50®  Investment Adviser: ING  Seeks investment results (before fees and 
Index Portfolio (ADV Class)  Investments, LLC  expenses) that correspond to the total 
  Investment Subadviser: ING  return of the Dow Jones Euro STOXX 
  Investment Management Co.  (“DJES”) 50® Index (“Index”). 
ING FTSE 100 Index® Portfolio (ADV  Investment Adviser: ING  Seeks investment results (before fees and 
Class)  Investments, LLC  expenses) that correspond to the total 
  Investment Subadviser: ING  return of the FTSE 100 Index® (“Index”). 
  Investment Management Co.   
ING Japan Equity Index Portfolio  Investment Adviser: ING  Seeks investment results (before fees and 
(ADV Class)  Investments, LLC  expenses) that correspond to the total 
  Investment Subadviser: ING  return of the Tokyo Price (“TOPIX”) 
  Investment Management Co.  Index® (“Index”). 
ING NASDAQ 100 Index® Portfolio  Investment Adviser: ING  Seeks investment results (before fees and 
(ADV Class)  Investments, LLC  expenses) that correspond to the total 
  Investment Subadviser: ING  return of the NASDAQ-100 Index® 
  Investment Management Co.  (“Index”). 

Each of these investment portfolios is an Other Fund. This designation is important for you to know if you purchased a living benefit rider, along with your contract, which has an asset allocation requirement and is subject to periodic rebalancing, namely, Fixed Allocation Funds Automatic Rebalancing.

Each of these investment portfolios is also a Covered Fund for purposes of the minimum guaranteed income rider. Contract value allocated to a Covered Fund is eligible for accumulation at the MGIB Rate in calculating the guaranteed MGIB annuity income associated with your contract.

Please refer to the prospectus for more information.

RLNY – NY-B – 154358  4 of 4  08/2009 


PART C -- OTHER INFORMATION 

 ITEM 24:  FINANCIAL STATEMENTS AND EXHIBITS 
 
   Financial Statements: 
(a)(1)   Incorporated in Part A: 
     Condensed Financial Information 
  (2)   Incorporated in Part B: 
     Statutory Basis Financial Statements of ReliaStar Life Insurance Company of New York: 
               -           Report of Independent Registered Public Accounting Firm 
               -           Statements of Operations - Statutory Basis for the years ended December 31, 2008, 
             2007 and 2006 
               -           Balance Sheets – Statutory Basis as of December 31, 2008 and 2007 
               -           Statements of Changes in Capital and Surplus - Statutory Basis for the years ended 
             December 31, 2008, 2007 and 2006 
               -           Statements of Cash Flows - Statutory Basis for the years ended December 31, 2008, 
             2007 and 2006 
               -           Notes to Financial Statements 
     Financial Statements of Separate Account NY-B: 
               -           Report of Independent Registered Public Accounting Firm 
               -           Statements of Assets and Liabilities as of December 31, 2008 
               -           Statements of Operations for the year ended December 31, 2008 
               -           Statements of Changes in Net Assets for the years ended December 31, 2008 and 2007 
               -           Notes to Financial Statements 
     Condensed Financial Information (Accumulation Unit Values) 
 
   Exhibits:   
(b)     
 (1)             Resolution of the board of directors of ReliaStar Life Insurance Company of New 
             York authorizing the establishment of the Registrant, incorporated herein by 
             reference to the initial filing of a registration statement on Form N-4 for ReliaStar 
             Life Insurance Company of New York Separate Account NY-B filed with the 
             Securities and Exchange Commission on April 5, 2002 (File Nos. 333-85618, 811- 
             07935). 
 
 (2)             Custodial Agreement between Registrant and the Bank of New York, incorporated 
             herein by reference to the initial filing of a registration statement on Form N-4 for 
             ReliaStar Life Insurance Company of New York Separate Account NY-B filed with 
             the Securities and Exchange Commission on April 5, 2002 (File Nos. 333-85618, 
             811-07935). 
 
 (3)   (a)           Distribution Agreement between the Depositor and Directed Services, Inc., 
             incorporated herein by reference to the initial filing of a registration statement on 
             Form N-4 for ReliaStar Life Insurance Company of New York Separate Account 
             NY-B filed with the Securities and Exchange Commission on April 5, 2002 (File 
             Nos. 333-85618, 811-07935). 


  (b)  Dealers Agreement, incorporated herein by reference to the initial filing of a 
    registration statement on Form N-4 for ReliaStar Life Insurance Company of New 
    York Separate Account NY-B filed with the Securities and Exchange Commission 
    on April 5, 2002 (File Nos. 333-85618, 811-07935). 
 
  (c)  Form of Rule 22c-2 Agreement, incorporated herein by reference to Post-Effective 
    Amendment No. 10 to a Registration Statement on Form N-4 for ReliaStar Life 
    Insurance Company of New York Separate Account NY-B filed with the Securities 
    and Exchange Commission on April 12, 2007 (File Nos. 333-115515, 811-07935). 
 
(4)  (a)  Flexible Premium Deferred Variable Annuity Contract (RLNY-IA-3040), 
    incorporated herein by reference to Pre-Effective Amendment No. 1 to a Registration 
    Statement on Form N-4 for ReliaStar Life Insurance Company of New York Separate 
    Account NY-B filed with the Securities and Exchange Commission on April 22, 2008 
    (File Nos. 333-145826, 811-07935). 
 
  (b)  Premium Credit Rider (RLNY-RA-3043), incorporated herein by reference to Pre- 
    Effective Amendment No. 1 to a Registration Statement on Form N-4 for ReliaStar 
    Life Insurance Company of New York Separate Account NY-B filed with the 
    Securities and Exchange Commission on April 22, 2008 (File Nos. 333-145826, 811- 
    07935). 
 
  (c)  Premium Credit Rider (RLNY-RA-3044), incorporated herein by reference to Pre- 
    Effective Amendment No. 1 to a Registration Statement on Form N-4 for ReliaStar 
    Life Insurance Company of New York Separate Account NY-B filed with the 
    Securities and Exchange Commission on April 22, 2008 (File Nos. 333-145826, 811- 
    07935). 
 
  (d)  403(b) Rider (RLNY-RA-1036), incorporated herein by reference to Post-Effective 
    Amendment No. 1 to a Registration Statement on Form N-4 for ReliaStar Life 
    Insurance Company of New York Separate Account NY-B filed with the Securities 
    and Exchange Commission on April 17, 2003 (File Nos. 333-85618, 811-07935). 
 
  (e)  Standard Death Benefit Endorsement (RLNY-RA-1044-3), incorporated herein by 
    reference to Pre-Effective Amendment No. 1 to a Registration Statement on Form N- 
    4 for ReliaStar Life Insurance Company of New York Separate Account NY-B filed 
    with the Securities and Exchange Commission on April 22, 2008 (File Nos. 333- 
    145826, 811-07935). 
 
  (f)  Annual Ratchet Death Benefit Endorsement (RLNY-RA-1044-2), incorporated herein 
    by reference to Pre-Effective Amendment No. 1 to a Registration Statement on Form 
    N-4 for ReliaStar Life Insurance Company of New York Separate Account NY-B filed 
    with the Securities and Exchange Commission on April 22, 2008 (File Nos. 333- 
    145826, 811-07935). 


(g)  Surrender Charge Reduction Endorsement (RLNY-RA-3042), incorporated herein 
  by reference to Pre-Effective Amendment No. 1 to a Registration Statement on Form 
  N-4 for ReliaStar Life Insurance Company of New York Separate Account NY-B 
  filed with the Securities and Exchange Commission on April 22, 2008 (File Nos. 
  333-145826, 811-07935). 
 
(h)  Roth Individual Retirement Annuity Rider (Group) (RLNY-RA-1038)(12/02)(CA), 
incorporated herein by reference to Post-Effective Amendment No. 1 to a
  Registration Statement on Form N-4 for ReliaStar Life Insurance Company of New 
  York Separate Account NY-B filed with the Securities and Exchange Commission 
  on April 17, 2003 (File Nos. 333-85618, 811-07935). 
 
(i)  Roth Individual Retirement Annuity Rider (RLNY-RA-1038)(12/02)(IA), 
incorporated herein by reference to Post-Effective Amendment No. 1 to a
  Registration Statement on Form N-4 for ReliaStar Life Insurance Company of New 
  York Separate Account NY-B filed with the Securities and Exchange Commission 
  on April 17, 2003 (File Nos. 333-85618, 811-07935). 
 
(j)  Individual Retirement Annuity Rider (Group) (RLNY-RA-1009)(12/02)(CA), 
incorporated herein by reference to Post-Effective Amendment No. 1 to a
  Registration Statement on Form N-4 for ReliaStar Life Insurance Company of New 
  York Separate Account NY-B filed with the Securities and Exchange Commission 
  on April 17, 2003 (File Nos. 333-85618, 811-07935). 
 
(k)  Section 72 Rider (Group) (FG-RA-1002-08/97), incorporated herein by reference to 
  the initial filing of a registration statement on Form N-4 for ReliaStar Life Insurance 
Company of New York Separate Account NY-B filed with the Securities and
Exchange Commission on April 1, 2002 (File Nos. 333-85326, 811-07935).
 
(l)  Section 72 Rider (Individual) (FG-RA-1001-08/95), incorporated herein by reference 
to the initial filing of a registration statement on Form N-4 for ReliaStar Life
  Insurance Company of New York Separate Account NY-B filed with the Securities 
  and Exchange Commission on April 1, 2002 (File Nos. 333-85326, 811-07935). 
 
(m)  Individual Retirement Annuity Rider (RLNY-RA-1009)(12/02)(IA), incorporated 
  herein by reference to Post-Effective Amendment No. 1 to a Registration Statement 
  on Form N-4 for ReliaStar Life Insurance Company of New York Separate Account 
  NY-B filed with the Securities and Exchange Commission on April 17, 2003 (File 
  Nos. 333-85618, 811-07935). 
 
(n)  Minimum Guaranteed Income Benefit Rider (RLNY-RA-2025) (10/06), 
incorporated herein by reference to Post-Effective Amendment No. 19 to a
  Registration Statement on Form N-4 for ReliaStar Life Insurance Company of New 
  York Separate Account NY-B filed with the Securities and Exchange Commission 
  on June 4, 2007 (File Nos. 333-85618, 811-07935). 


  (o)  Minimum Guaranteed Withdrawal Benefit Rider with Automatic Reset (ING 
    LifePay Plus) (RLNY-RA-3061), incorporated herein by reference to Pre-Effective 
    Amendment No. 1 to a Registration Statement on Form N-4 for ReliaStar Life 
    Insurance Company of New York Separate Account NY-B filed with the Securities 
    and Exchange Commission on April 22, 2008 (File Nos. 333-145826, 811-07935). 
 
  (p)  Minimum Guaranteed Withdrawal Benefit Rider with Automatic Reset (ING Joint 
    LifePay Plus) (RLNY-RA-3062), incorporated herein by reference to Pre-Effective 
    Amendment No. 1 to a Registration Statement on Form N-4 for ReliaStar Life 
    Insurance Company of New York Separate Account NY-B filed with the Securities 
    and Exchange Commission on April 22, 2008 (File Nos. 333-145826, 811-07935). 
 
(5)  (a)  ING Architect New York Variable Annuity Application 145048 (04/08) NY 
    04/28/2008, incorporated herein by reference to Pre-Effective Amendment No. 1 to a 
    Registration Statement on Form N-4 for ReliaStar Life Insurance Company of New 
    York Separate Account NY-B filed with the Securities and Exchange Commission 
    on April 22, 2008 (File Nos. 333-145826, 811-07935). 
 
  (b)  ING Architect New York Variable Annuity Application 145552 (04/08) NY 
    04/28/2008, incorporated herein by reference to Pre-Effective Amendment No. 1 to a 
    Registration Statement on Form N-4 for ReliaStar Life Insurance Company of New 
    York Separate Account NY-B filed with the Securities and Exchange Commission 
    on April 22, 2008 (File Nos. 333-145826, 811-07935). 
 
  (c)  ING Architect New York Deferred Variable Annuity Application (145048) 
    (02/02/2009), incorporated herein by reference to Post-Effective Amendment No. 2 
    to a Registration Statement on Form N-4 for ReliaStar Life Insurance Company of 
    New York Separate Account NY-B filed with the Securities and Exchange 
    Commission on April 15, 2009 (File Nos. 333-145826). 
 
  (d)  ING Architect New York Deferred Variable Annuity Application (145552) 
    (02/02/2009), incorporated herein by reference to Post-Effective Amendment No. 2 
    to a Registration Statement on Form N-4 for ReliaStar Life Insurance Company of 
    New York Separate Account NY-B filed with the Securities and Exchange 
    Commission on April 15, 2009 (File Nos. 333-145826). 
 
  (e)  ING Architect New York Deferred Variable Annuity Application (151285) 
    (05/01/2009), incorporated herein by reference to Post-Effective Amendment No. 2 
    to a Registration Statement on Form N-4 for ReliaStar Life Insurance Company of 
    New York Separate Account NY-B filed with the Securities and Exchange 
    Commission on April 15, 2009 (File Nos. 333-145826). 
 
(6)  (a)  Articles of Incorporation of ReliaStar Life Insurance Company of New York, 
    incorporated herein by reference to the initial filing of a registration statement on 
    Form S-6 filed with the Securities and Exchange Commission on March 6, 1998 
    (File Nos. 333-47527, 811-03427). 


  (b)  By-Laws of ReliaStar Life Insurance Company of New York, incorporated herein by 
    reference to the initial filing of a registration statement on Form S-6 with the 
    Securities and Exchange Commission on March 6, 1998 (File Nos. 333-47527, 811- 
    03427). 
 
  (c)  Resolution of board of directors for Powers of Attorney, incorporated herein by 
    reference to the initial filing of a registration statement on Form N-4 for ReliaStar 
    Life Insurance Company of New York Separate Account NY-B filed with the 
    Securities and Exchange Commission on April 5, 2002 (File Nos. 333-85618, 811- 
    07935). 
 
(7)    Not applicable. 
 
(8)  (a)  Services Agreement effective November 8, 1996 between Directed Services, Inc. and 
    First Golden American Life Insurance Company of New York, incorporated herein 
    by reference to the initial filing of a registration statement on Form N-4 for ReliaStar 
    Life Insurance Company of New York Separate Account NY-B filed with the 
    Securities and Exchange Commission on April 5, 2002 (File Nos. 333-85618, 811- 
    07935). 
 
  (b)  Administrative Services Agreement effective November 8, 1996 between First 
    Golden American Life Insurance Company of New York and Golden American Life 
    Insurance Company, incorporated herein by reference to the initial filing of a 
    registration statement on Form N-4 for ReliaStar Life Insurance Company of New 
    York Separate Account NY-B filed with the Securities and Exchange Commission 
    on April 5, 2002 (File Nos. 333-85618, 811-07935). 
 
  (c)  Asset Management Agreement effective March 30, 1998 between ReliaStar Life 
    Insurance Company of New York and ING Investment Management LLC, 
    incorporated herein by reference to the initial filing of a registration statement on 
    Form N-4 for ReliaStar Life Insurance Company of New York Separate Account 
    NY-B filed with the Securities and Exchange Commission on April 5, 2002 (File 
    Nos. 333-85618, 811-07935). 
 
  (d)  Participation Agreement entered into as of the 2nd day of September, 2003, as 
    amended and restated on May 17, 2004 by and among ING USA Annuity and Life 
    Insurance Company, ReliaStar Life Insurance Company of New York, ING Investors 
    Trust, ING Investments, LLC, Directed Services, Inc., American Funds Insurance 
    Series and Capital Research and Management Company, incorporated herein by 
    reference to Post-Effective Amendment No. 8 to Registration Statement on Form N- 
    4 for ING USA Annuity and Life Insurance Company Separate Account B filed with 
    Securities and Exchange Commission on August 1, 2005 (File Nos. 333-70600, 811- 
    05626). 


(e)  Amendment No. 1 to the Business Agreement dated April 30, 2003, as amended on 
  January 1, 2008 by and among ING USA Annuity and Life Insurance Company, 
  ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of New York, 
  Security Life of Denver Insurance Company, ING Life Insurance and Annuity 
  Company, ING American Equities, Inc., ING Financial Advisers, LLC, Directed 
  Services LLC, American Funds Distributors and Capital Research and Management 
  Company, incorporated herein by reference to Pre-Effective Amendment No. 1 to the 
  Form N-6 Registration Statement of Security Life of Denver Insurance Company and 
  its Security Life Separate Account L1, File No. 333-153337, as filed on November 
  14, 2008. 
 
(f)  Fourth Amended and Restated Fund Participation Agreement entered into as of the 
  28th day of April, 2008, as amended among ING USA Annuity and Life Insurance 
  Company, ReliaStar Life Insurance Company of New York, ING Investors Trust, 
  Directed Services, LLC, ING Funds Distributor, LLC, American Funds Insurance 
  Series and Capital Research and Management Company, incorporated herein by 
  reference to Post-Effective Amendment No. 14 to a Registration Statement on Form 
  N-4 for ReliaStar Life Insurance Company of New York Separate Account NY-B 
  filed with the Securities and Exchange Commission on December 29, 2008 (File 
  Nos. 333-115515, 811-07935). 
 
(g)  Participation Agreement entered into as of the 15th day of September, 2008, as 
  amended among ING USA Annuity and Life Insurance Company, ReliaStar Life 
  Insurance Company of New York, ING Investors Trust, Directed Services, LLC, 
ING Funds Distributor, LLC, American Funds Insurance Series and Capital
  Research and Management Company, incorporated herein by reference to Post- 
  Effective Amendment No. 14 to a Registration Statement on Form N-4 for ReliaStar 
  Life Insurance Company of New York Separate Account NY-B filed with the 
  Securities and Exchange Commission on December 29, 2008 (File Nos. 333-115515, 
  811-07935). 
 
(h)  Rule 22c-2 Agreement dated no later than April 16, 2007 is effective October 16, 
2007 between ING Funds Services, LLC, ING Life Insurance and Annuity
  Company, ING National Trust, ING USA Annuity and Life Insurance Company, 
  ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of New York, 
  Security Life of Denver Insurance Company and Systematized Benefits 
  Administrators Inc., incorporated by reference to Post-Effective Amendment No. 50 
  to Registration Statement on Form N-4 (File No. 033-75962), as filed on June 15, 
  2007. 
 
(i)  Participation Agreement enter into as of 28th day of April, 2000 between ReliaStar 
  Life Insurance Company of New York, ING Variable Insurance Trust, ING Mutual 
  Funds Management Co. LLC and ING Funds Distributor, Inc., incorporated herein 
  by reference to the initial filing of a registration statement on Form N-4 for ReliaStar 
  Life Insurance Company of New York Separate Account NY-B filed with the 
  Securities and Exchange Commission on April 5, 2002 (File Nos. 333-85618, 811- 
  07935). 


(j)  Form of Participation Agreement between ReliaStar Life Insurance Company of 
  New York and ING Variable Products Trust, incorporated herein by reference to the 
  initial filing of a registration statement on Form N-4 for ReliaStar Life Insurance 
Company of New York Separate Account NY-B filed with the Securities and
Exchange Commission on April 5, 2002 (File Nos. 333-85618, 811-07935).
 
(k)  Participation Agreement by and between Variable Insurance Products Funds, 
  Fidelity Distributors Corporation, ING Partners, Inc., ING Life Insurance and 
  Annuity Company, ING Insurance Company of America, ReliaStar Life Insurance 
  Company, ReliaStar Life Insurance Company of New York and Security Life of 
  Denver Insurance Company, incorporated herein by reference to Post-Effective 
  amendment No. 8 to a Registration Statement on Form N-4 for ING USA Annuity 
  and Life Insurance Company Separate Account B filed with the Securities and 
  Exchange Commission on December 2, 2005 (File Nos. 333-33914, 811-05626). 
 
(l)  Rule 22c-2 Agreement dated no later than April 16, 2007 and is effective as of 
  October 16, 2007 between Fidelity Distributors Corporation, ING Life Insurance and 
  Annuity Company, ING National Trust, ING USA Annuity and Life Insurance 
  Company, ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of 
  New York, Security Life of Denver Insurance Company and Systematized Benefits 
  Administrators Inc., incorporated by reference to Post-Effective Amendment No. 50 
  to Registration Statement on Form N-4 (File No. 033-75962), as filed on June 15, 
  2007. 
 
(m)  Rule 22c-2 Agreement dated no later than April 16, 2007, and is effective as of 
October 16, 2007, between BlackRock Distributors, Inc., on behalf of and as
  distributor for the BlackRock Funds and the Merrill Lynch family of funds and ING 
  Life Insurance and Annuity Company, ING National Trust, ING USA Annuity and 
Life Insurance Company, ReliaStar Life Insurance Company, ReliaStar Life
  Insurance Company of New York, Security Life of Denver Insurance Company and 
  Systematized Benefits Administrators Inc., incorporated by reference to Post- 
  Effective Amendment No. 43 to a Registration Statement on Form N-4 for ING USA 
  Annuity and Life Insurance Company Separate Account B filed with the Securities 
  and Exchange Commission on April 7, 2008 (File Nos. 333-28755, 811-05626). 
 
(n)  Participation Agreement dated April 25, 2008, by and among BlackRock Variable 
Series Funds, Inc., BlackRock Distributors, Inc., ING USA Annuity and Life
Insurance Company and ReliaStar Life Insurance Company of New York,
  incorporated herein by reference to Post-Effective Amendment No. 26 to the Form 
  N-6 Registration Statement of ReliaStar Life Insurance Company and its Select*Life 
  Separate Account, filed on April 7, 2009; file No. 33-57244. 
 
(o)  Amendment to Participation Agreement dated April 25, 2008, by and among 
  BlackRock Variable Series Funds, Inc., BlackRock Distributors, Inc., ING USA 
  Annuity and Life Insurance Company and ReliaStar Life Insurance Company of 
  New York, incorporated herein by reference to Post-Effective Amendment No. 26 to 
  the Form N-6 Registration Statement of ReliaStar Life Insurance Company and its 
  Select*Life Separate Account, filed on April 7, 2009; file No. 33-57244. 


  (p)  Amendment No. 1 to the Participation Agreement dated April 25, 2008, by and 
    between BlackRock Variable Series Funds, Inc., BlackRock Investments, LLC and 
    ING USA Annuity and Life Insurance Company and ReliaStar Life Insurance 
    Company of New York, incorporated herein by reference to Post-Effective 
    Amendment No. 27 to the Form N-6 Registration Statement of ReliaStar Life 
    Insurance Company and its Select*Life Separate Account, filed on August 18, 2009; 
    file No. 33-57244. 
 
  (q)  Administrative Services Agreement dated April 25, 2008, by and among BlackRock 
    Advisors, LLC and ING USA Annuity and Life Insurance Company and ReliaStar 
    Life Insurance Company of New York, incorporated herein by reference to Post- 
    Effective Amendment No. 26 to the Form N-6 Registration Statement of ReliaStar 
    Life Insurance Company and its Select*Life Separate Account, filed on April 7, 
    2009; file No. 33-57244. 
 
  (r)  Amendment to Administrative Services Agreement dated April 25, 2008, by and 
    among BlackRock Advisors, LLC and ING USA Annuity and Life Insurance 
    Company and ReliaStar Life Insurance Company of New York, incorporated herein 
    by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration 
    Statement of ReliaStar Life Insurance Company and its Select*Life Separate 
    Account, filed on April 7, 2009; file No. 33-57244. 
 
  (s)  First Amendment to Administrative Services Agreement dated April 25, 2008, by 
    and among BlackRock Variable Series Funds, Inc., BlackRock Investments, LLC 
    and ING USA Annuity and Life Insurance Company and ReliaStar Life Insurance 
    Company of New York, incorporated herein by reference to Post-Effective 
    Amendment No. 27 to the Form N-6 Registration Statement of ReliaStar Life 
    Insurance Company and its Select*Life Separate Account, filed on August 18, 2009; 
    file No. 33-57244, . 
 
(9)    Opinion and Consent of Counsel, attached. 
 
(10)    Consent of Independent Registered Public Accounting Firm, attached. 
 
(11)    Not applicable. 
 
(12)    Not applicable. 
 
(13)    Powers of Attorney, incorporated herein by reference to Post-Effective Amendment 
    No. 2 to a Registration Statement on Form N-4 for ReliaStar Life Insurance 
    Company of New York Separate Account NY-B filed with the Securities and 
    Exchange Commission on April 15, 2009 (File Nos. 333-145826, 811-07935). 


ITEM 25: DIRECTORS AND OFFICERS OF THE DEPOSITOR

Name  Principal Business Address  Positions and Offices with Depositor 
 
Donald W. Britton*  5780 Powers Ferry Road  President, Chief Executive Officer, 
  Atlanta, GA 30327-4390  Chairman and Director 
 
David A. Wheat*  5780 Powers Ferry Road  Executive Vice President, Chief Financial 
  Atlanta, GA 30327-4390  Officer and Director 
 
James R. Gelder*  1250 Capital of Texas Hwy. S.  Director 
  Building 2, Suite 125   
  Austin, TX 78746   
 
R. Michael Conley*  2910 Holly Lane  Director 
  Plymouth, MN 55447   
 
Carol V. Coleman*  1000 Woodbury Road  Director 
  Suite 208   
  Woodbury, NY 11797   
 
Richard K. Lau*  1475 Dunwoody Drive  Director, Vice President and Actuary 
  West Chester, PA 19380-1478   
 
James F. Lille*  46 Hearthstone Drive  Director 
  Gansevoort, NY 12831   
 
Charles B. Updike*  60 East 42nd Street  Director 
  New York, NY 10165   
 
Thomas R. Voglewede*  5780 Powers Ferry Road  Director 
  Atlanta, GA 30327-4390   
 
Ross M. Weale*  56 Cove Rd.  Director 
  South Salem, NY 10590   
 
Brian D. Comer*  One Orange Way  Director and Senior Vice President 
  Windsor, CT 06095-4774   
 
Ivan J. Gilreath*  20 Washington Avenue South  Director and Senior Vice President 
  Minneapolis, MN 55401   
 
Daniel P. Mulheran, Sr.*  20 Washington Avenue South  Director and Senior Vice President 
  Minneapolis, MN 55401   
 
Bridget M. Healy  230 Park Avenue, 13th Floor  Executive Vice President and Chief Legal 
  New York, NY 10169  Officer 
 
Steven T. Pierson*  5780 Powers Ferry Road  Senior Vice President and Chief 
  Atlanta, GA 30327-4390  Accounting Officer 


Name  Principal Business Address  Positions and Offices with Depositor 
 
Stephen J. Preston  1475 Dunwoody Drive  Senior Vice President 
  West Chester, PA 19380-1478   
 
Boyd G. Combs  5780 Powers Ferry Road  Senior Vice President, Tax 
  Atlanta, GA 30327-4390   
 
David S. Pendergrass  5780 Powers Ferry Road  Senior Vice President and Treasurer 
  Atlanta, GA 30327-4390   
 
Spencer T. Shell  5780 Powers Ferry Road  Vice President, Assistant Treasurer and 
  Atlanta, GA 30327-4390  Assistant Secretary 
 
Valerie G. Brown  1475 Dunwoody Drive  Senior Vice President 
  West Chester, PA 19380-1478   
 
Ralph R.Ferraro  One Orange Way  Senior Vice President 
  Windsor, CT 06095-4774   
 
Michael L. Emerson  20 Washington Avenue South  CEO, ING Re 
  Minneapolis, MN 55401   
 
John F. Todd  One Orange Way  General Counsel 
  Windsor, CT 06095-4774   
 
Joy M. Benner  20 Washington Avenue South  Secretary 
  Minneapolis, MN 55401   

*Principal delegated legal authority to execute this registration statement pursuant to Powers of Attorney, 
Exhibit 13 attached. 
 
ITEM 26: PERSONS CONTROLLED BY OR UNDER COMMON CONTROL WITH THE 
             DEPOSITOR OR REGISTRANT 
 
Incorporated herein by reference to Item 26 in Post-Effective Amendment No. 39 to Registration 
Statement on Form N-4 for ING Life Insurance and Annuity Company Variable Annuity Account B 
(Form No. 033-75996), as filed with the Securities and Exchange Commission on July 16, 2009. 
 
ITEM 27: NUMBER OF CONTRACT OWNERS 
 
As of June 30, 2009, there are 247 qualified contract owners and 86 non-qualified contract owners. 
 
ITEM 28: INDEMNIFICATION 
 
ReliaStar Life Insurance Company of New York (“RLNY”) shall indemnify (including therein the 
prepayment of expenses) any person who is or was a director, officer or employee, or who is or was 
serving at the request of RLNY as a director, officer or employee of another corporation, partnership, 
joint venture, trust or other enterprise for expenses (including attorney’s fees), judgments, fines and 
amounts paid in settlement actually and reasonably incurred by him with respect to any threatened, 


pending or completed action, suit or proceedings against him by reason of the fact that he is or was such a director, officer or employee to the extent and in the manner permitted by law.

RLNY may also, to the extent permitted by law, indemnify any other person who is or was serving RLNY in any capacity. The Board of Directors shall have the power and authority to determine who may be indemnified under this paragraph and to what extent (not to exceed the extent provided in the above paragraph) any such person may be indemnified.

A corporation may procure indemnification insurance on behalf of an individual who is or was a director of the corporation. Consistent with the laws of the State of New York, ING America Insurance Holdings, Inc. maintains a Professional Liability and fidelity bond insurance policy issued by an international insurer. The policy covers ING America Insurance Holdings, Inc. and any company in which ING America Insurance Holdings, Inc. has a controlling financial interest of 50% or more. These policies include the principal underwriter, as well as, the depositor. Additionally, the parent company of ING America Insurance Holdings, Inc., ING Groep N.V., maintains excess umbrella coverage with limits in excess of €125,000,000. The policies provide for the following types of coverage: errors and omissions/professional liability, directors and officers, employment practices, fiduciary and fidelity.

Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended, may be permitted to directors, officers and controlling persons of the Registrant, as provided above or otherwise, the Registrant has been advised that in the opinion of the SEC such indemnification by the Depositor is against public policy, as expressed in the Securities Act of 1933, and therefore may be unenforceable. In the event that a claim of such indemnification (except insofar as it provides for the payment by the Depositor of expenses incurred or paid by a director, officer or controlling person in the successful defense of any action, suit or proceeding) is asserted against the Depositor by such director, officer or controlling person and the SEC is still of the same opinion, the Depositor or Registrant 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 of whether such indemnification by the Depositor is against public policy as expressed by the Securities Act of 1933 and will be governed by the final adjudication of such issue.

ITEM 29: PRINCIPAL UNDERWRITER

(a) At present, Directed Services LLC, the Registrant’s Distributor, serves as principal underwriter for all contracts issued by: ING USA Annuity and Life Insurance Company through its Separate Accounts A, B, and EQ, and Alger Separate Account A; and ReliaStar Life Insurance Company of New York through its Separate Account NY-B.

(b) The following information is furnished with respect to the principal officers and directors of Directed Services LLC, the Registrant’s Distributor.

Name  Principal Business Address  Positions and Offices with Underwriter 
 
Ann H. Hughes  1475 Dunwoody Drive, Floor 2B  Director and President 
  West Chester, PA 19380-1478   
 
Shaun P. Mathews  10 State House Square  Director and Executive Vice President 
  Hartford, CT 06103   
 
William L. Lowe  One Orange Way  Director 
  Windsor, CT 06095   


Name  Principal Business Address  Positions and Offices with Underwriter 
Richard E. Gelfand  1475 Dunwoody Drive  Chief Financial Officer 
  West Chester, PA 19380-1478   
 
Kimberly A. Anderson  7337 E Doubletree Ranch Road  Senior Vice President 
  Scottsdale, AZ 85258   
 
Michael J. Roland  7337 E Doubletree Ranch Road  Senior Vice President 
  Scottsdale, AZ 85258   
 
Stanley D. Vyner  230 Park Avenue, 13th Floor  Senior Vice President 
  New York, NY 10169   
 
William Wilcox  One Orange Way  Chief Compliance Officer 
  Windsor, CT 06095   
 
Ernest C’Debaca  7337 E Doubletree Ranch Road  Investment Advisor Chief Compliance 
  Scottsdale, AZ 85258  Officer and Senior Vice President 
 
Julius A. Drelick, III  7337 E Doubletree Ranch Road  Vice President 
  Scottsdale, AZ 85258   
 
William A. Evans  10 State House Square  Vice President 
  Hartford, CT 06103   
 
Heather H. Hackett  230 Park Avenue, 13th Floor  Vice President 
  New York, NY 10169   
 
Todd R. Modic  7337 E Doubletree Ranch Road  Vice President 
  Scottsdale, AZ 85258   
 
David S. Pendergrass  7337 E Doubletree Ranch Road  Vice President and Treasurer 
  Scottsdale, AZ 85258   
 
Spencer T. Shell  5780 Powers Ferry Road  Vice President and Assistant Treasurer 
  Atlanta, GA 30327-4390   
 
Joy M. Benner  20 Washington Avenue South  Secretary 
  Minneapolis, MN 55401   
 
Randall K. Price  20 Washington Avenue South  Assistant Secretary 
  Minneapolis, MN 55401   
 
Susan M. Vega  20 Washington Avenue South  Assistant Secretary 
  Minneapolis, MN 55401   
 
G. Stephen Wastek  7337 E Doubletree Ranch Road  Assistant Secretary 
  Scottsdale, AZ 85258   
 
Bruce Kuennen  1475 Dunwoody Drive  Attorney-in-Fact 
  West Chester, PA 19380-1478   


(c)         
  2008 Net       
  Underwriting       
Name of Principal  Discounts and  Compensation  Brokerage   
Underwriter  Commission  on Redemption  Commissions  Compensation 
Directed Services LLC  $603,785,462  $0  $0  $0 

ITEM 30: LOCATION OF ACCOUNTS AND RECORDS

All accounts, books and other documents required to be maintained by Section 31(a) of the 1940 Act and the rules under it relating to the securities described in and issued under this Registration Statement are maintained by the Depositor and located at: ReliaStar Life Insurance Company of New York at 1000 Woodbury Road, Suite 208, Woodbury, NY 11797 and 1475 Dunwoody Drive, West Chester, PA 19380.

ITEM 31: MANAGEMENT SERVICES

None.

ITEM 32: UNDERTAKINGS

(a) Registrant hereby undertakes to file a post-effective amendment to this registration statement as frequently as it is necessary to ensure that the audited financial statements in the registration statement are never more that 16 months old so long as payments under the variable annuity contracts may be accepted.

(b) Registrant hereby undertakes to include either (1) as part of any application to purchase a contract offered by the prospectus, a space that an applicant can check to request a Statement of Additional Information, or (2) a post card or similar written communication affixed to or included in the prospectus that the applicant can remove to send for a Statement of Additional Information; and, (c) Registrant hereby undertakes to deliver any Statement of Additional Information and any financial statements required to be made available under this Form promptly upon written or oral request.

(d) Registrant hereby undertakes to mail notices to current contract owners promptly after the happening of significant events related to the guarantee issued by ReliaStar Life Insurance Company of New York with respect to allocation of contract value to a series of the ING GET U.S. Core Portfolio (the “Guarantee”). These significant events include (i) the termination of the Guarantee; (ii) a default under the Guarantee that has a material adverse effect on a contract owner’s right to receive his or her guaranteed amount on the maturity date; (iii) the insolvency of ReliaStar Life Insurance Company of New York; or (iv) a reduction in the credit rating of ReliaStar Life Insurance Company of New York’s long-term debt as issued by Standard & Poor’s or Moody’s Investors Service, Inc. to BBB+ or lower or Baa1 or lower, respectively.

During the Guarantee Period, the Registrant hereby undertakes to include in the Registrant’s prospectus, an offer to supply the most recent annual and/or quarterly report of each of ReliaStar Life Insurance Company of New York, or their successors to the Guarantee, free of charge, upon a contract owner’s request.


REPRESENTATIONS
 
1.  The account meets definition of a “separate account” under federal securities laws. 
 
2.  ReliaStar Life Insurance Company of New York hereby represents that the fees and charges 
  deducted under the Contract, in the aggregate, are reasonable in relation to the services rendered, the 
  expenses expected to be incurred, and the risks assumed by ReliaStar Life Insurance Company of 
  New York. 

SIGNATURES
 
As required by the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant 
certifies that it meets the requirement of Securities Act Rule 485(b) for effectiveness of this Post- 
Effective Amendment to its Registration Statement on Form N-4 and has caused this Post-Effective 
Amendment to be signed on its behalf in the City of West Chester and Commonwealth of Pennsylvania, 
on the 18th day of August, 2009.   
 
SEPARATE ACCOUNT NY-B   
(Registrant)   
 
By:  RELIASTAR LIFE INSURANCE COMPANY OF NEW YORK 
  (Depositor)   
 
 
By:     
  Donald W. Britton*   
  President, Chief Executive Officer, Chairman and Director 
  (principal executive officer)   
 
 By:   /s/ John S. Kreighbaum   
   John S. (Scott) Kreighbaum as   
  Attorney-in-Fact   
 
As required by the Securities Act of 1933, this Post-Effective Amendment to the Registration Statement 
has been signed by the following persons in the capacities indicated on August 18, 2009. 
 
Signature  Title 
 
    President, Chief Executive Officer, 
Donald W. Britton*  Chairman and Director 
    (principal executive officer) 
 
 
    Senior Vice President and 
Steven T. Pierson*  Chief Accounting Officer 
 
 
    Director 
James R. Gelder*   


Signature  Title 
 
 
  Executive Vice President, 
David A. Wheat*  Chief Financial Officer and Director 
 
 
  Director, Vice President and Actuary 
Richard K. Lau*   
 
 
  Director 
R. Michael Conley*   
 
 
  Director 
Carol V. Coleman*   
 
 
  Director 
James F. Lille*   
 
 
  Director 
Charles B. Updike*   
 
 
  Director 
Ross M. Weale*   
 
 
  Director and Senior Vice President 
Brian D. Comer*   
 
 
  Director and Senior Vice President 
Ivan J. Gilreath*   
 
 
  Director and Senior Vice President 
Daniel P. Mulheran, Sr.*   
 
 
  Director 
Thomas R. Voglewede*   
 
By: /s/ John S. Kreighbaum   
             John S. (Scott) Kreighbaum as   
             Attorney-in-Fact   

*Executed by John S. (Scott) Kreighbaum on behalf of those indicated pursuant to Powers of Attorney.


  EXHIBIT INDEX   
ITEM                                                                             EXHIBIT  PAGE # 
24(b)(9)  Opinion and Consent of Counsel  EX-99.B9 
24(b)(10)  Consent of Independent Registered Public Accounting Firm  EX-99.B10