supplsub.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, DjCdr+PEq6nhQguXyrnBJ0mdKX6pMgmwldGFQy+WDFzIcNAMTW+6f9ony3Z9pEfC SV9m048cTeXR8/c+xrPWVg== 0000836687-07-000066.txt : 20070301 0000836687-07-000066.hdr.sgml : 20070301 20070228173220 ACCESSION NUMBER: 0000836687-07-000066 CONFORMED SUBMISSION TYPE: 497 PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070301 DATE AS OF CHANGE: 20070228 EFFECTIVENESS DATE: 20070301 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VARIABLE ANNUITY ACCOUNT B OF ING LIFE INSURANCE & ANNUITY CO CENTRAL INDEX KEY: 0000103005 IRS NUMBER: 710294708 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 497 SEC ACT: 1933 Act SEC FILE NUMBER: 333-56297 FILM NUMBER: 07659488 BUSINESS ADDRESS: STREET 1: 151 FARMINGTON AVE CITY: HARTFORD STATE: CT ZIP: 06156 BUSINESS PHONE: 860-723-4646 MAIL ADDRESS: STREET 1: 151 FARMINGTON AVE CITY: HARTFORD STATE: CT ZIP: 06156 FORMER COMPANY: FORMER CONFORMED NAME: VARIABLE ANNUITY ACCOUNT B OF ING LIFE INS & ANNUITY CO DATE OF NAME CHANGE: 20020319 FORMER COMPANY: FORMER CONFORMED NAME: VARIABLE ANNUITY ACCOUNT B OF AETNA LIFE INS & ANNUITY CO DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: VARIABLE ANNUITY ACCOUNT B OF AETNA VARIABLE ANNUITY LIFE IN DATE OF NAME CHANGE: 19791108

0000103005 S000000900 VARIABLE ANNUITY ACCOUNT B OF ING LIFE INS & ANNUITY CO

C000002574 ING VARIABLE ANNUITY

497 1 supplsub.htm SUBSITUTION SUPPLEMENT supplsub.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

February 28, 2007

Prospectus SUPPLEMENT

ING Life Insurance and Annuity Company

ING USA Annuity and Life Insurance Company

ReliaStar Life Insurance Company of New York

This supplement updates the current prospectus for your variable annuity contract. Please read it carefully and keep it with your copy of the prospectus for future reference. If you have any questions, please call our Customer Service Center at 1-800-366-0066.

SUBSTITUTION NOTICE

The above-named companies filed an application with the Securities and Exchange Commission (SEC) for an order permitting the following fund substitution:

Replaced Fund		Substitute Fund

Franklin Templeton VIP Mutual Shares		ING Franklin Mutual Shares Portfolio –
Securities Fund – Class 2		Service Class

Subaccounts of the following separate accounts invest in the Replaced Fund:

Variable Annuity Account B of ING Life Insurance and		Separate Account EQ of ING USA Annuity and Life
Annuity Company		Insurance Company
Separate Account B of ING USA Annuity and Life		ReliaStar Life Insurance Company of New York Separate
Insurance Company		Account NY-B

Important information about the proposed substitution:

· Prior to the effective date of this substitution and for 30 days thereafter, we will not impose restrictions or fees on transfers from the Replaced Fund (other than restrictions related to frequent or disruptive transfers).

· On the effective date of this substitution, all amounts you have allocated to the subaccount investing in the Replaced Fund will automatically be reallocated to the corresponding Substitute Fund.

Thereafter, all future allocations directed to the subaccount that invested in the Replaced Fund will be automatically allocated to the Substitute Fund.

· You will not incur any fees or charges, or any tax liability, because of the substitutions, and your account value immediately before this substitution will equal your account value immediately after this substitution.

· The total expenses are equal for each of the Substitute Fund and the Replaced Fund.

· The investment objective and policies are the same for each of the Substitute Fund and the Replaced Fund.

· Prior to the effective date of this substitution, you will receive another supplement indicating the effective date of this substitution, providing you with further details about the Substitute Fund and reiterating your rights related to the substitution. You will also receive a prospectus for the Substitute Fund.

142495-INGUSA; RLNY, ILIAC

02/28/07

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