485APOS 1 final.htm REGISTRATION STATEMENT Architect M&E -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing
As filed with the Securities and Exchange Commission    Registration No. 333-133944 
on October 23, 2007    Registration No. 811-05626 

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. 4    [X] 

REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940

Amendment No.        [X] 
    (Check appropriate box or boxes.)     
 
    SEPARATE ACCOUNT B     
    (Exact Name of Registrant)     

ING USA ANNUITY AND LIFE INSURANCE COMPANY 
(Name of Depositor)
 
1475 Dunwoody Drive
West Chester, Pennsylvania 19380-1478
(Address of Depositor's Principal Executive Offices)
Depositor's Telephone Number, including Area Code: (610) 425-3400 

John S. (Scott) Kreighbaum, Esq.
ING Americas (U.S. Legal Services)
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): 
                                       [ ] immediately upon filing pursuant to paragraph (b) of Rule 485 
                                       [ ] on (date) pursuant to paragraph (b) of Rule 485 
                                       [X] 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 Combination Variable and Fixed Annuity Contracts

EXPLANATORY NOTE: Each of the Prospectus and Statement of Additional Information, dated April
30, 2007 and as supplemented, is incorporated into Parts A and B, respectively, of this amendment by
reference to Post-Effective Amendment No. 2 to this Registration Statement, as filed on April 18, 2007
(Accession No. 0000836687-07-000117). This amendment further supplements the prospectus and does
not otherwise delete, amend, or supersede any other information in this registration statement, as
previously amended, including exhibits and undertakings.

THE INFORMATION IN THIS SUPPLEMENT TO THE PROSPECTUS IS NOT COMPLETE AND WILL BE CHANGED. WE MAY NOT SELL THESE SECURITIES UNTIL THE REGISTRATION STATEMENT FILED WITH THE SECURITIES AND EXCHANGE COMMISSION IS EFFECTIVE. THIS PROSPECTUS SUPPLEMENT IS NOT AN OFFER TO SELL THESE SECURITIES IN ANY STATE WHERE THE OFFER OR SALE IS NOT PERMITTED.

SUPPLEMENT Dated ____________, 2007
To The Prospectus Dated April 30, 2007 For
 
ING Architect
 
Issued By ING USA Annuity and Life Insurance Company 
Through Its Separate Account B

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. 

1.      Under the “FEES AND EXPENSES” section on page 1, replace the Separate Account Annual Charges Table and the introductory paragraph that precedes it with:
 

The next table describes the fees and expenses that you will pay periodically during the time that you own the contract, not including Trust or Fund fees and expenses.

Separate Account Annual Charges
Contract without any of the optional riders that may be available

  Annual Contract Administrative Charge1                                    $40

(We waive this charge if the total of your premium payments is $100,000 or more, or if your contract value
at the end of a contract year is $100,000 or more.)

        Enhanced Death Benefits 
    Standard Death    Quarterly     
    Benefit    Ratchet    Max 7 
Mortality and Expense Risk Charge 2    1.00%    1.25%    1.55% 
Asset-Based Administrative Charge    0.15%    0.15%    0.15% 
         Total 3    1.15%    1.40%    1.70% 

1      We deduct this charge on each contract anniversary and on surrender.
 
2      Mortality and Expense Risk Charges for Contracts purchased before _____________: Standard Death Benefit – 0.85%; Quarterly Ratchet – 1.10%; and Max 7 – 1.40%.
 
3      These charges are as a percentage of average contract value in each subaccount. These annual charges are deducted daily.
 

Page 1 of 3

2.      Also under the “FEES AND EXPENSES” section on page 3, replace the Maximum Charges and Current Charges Tables and the paragraph that precedes them with:
 

The next two tables show the total annual charges you could pay, based on the amounts you have invested in
the subaccounts (unless otherwise indicated), for the Contract and each death benefit, and the most expensive
combination of riders possible. Maximum and current charges are shown, but not the Annual Contract
Administrative Charge. Also, these tables do not show the Trust or Fund fees and expenses. For purposes of these
tables, we have assumed that the value of the amounts invested in the subaccounts and the MGIB Charge Base are
both the same as the contract value. The charge for the Optional Surrender Charge Schedule rider lasts for your first
four contract years. The charge for the Premium Credit rider is for a Contract with the optional surrender charge
schedule and lasts for your first four contract years.

        Enhanced Death Benefits 
    Standard Death    Quarterly    Max 7 
MAXIMUM CHARGES    Benefit    Ratchet     
Mortality and Expense Risk Charge    1.00%    1.25%    1.55% 
Asset-Based Administrative Charge    0.15%    0.15%    0.15% 
Maximum Premium Credit Rider Charge    0.50%    0.50%    0.50% 
Maximum Optional Surrender Charge Schedule Rider             
   Charge    0.90%    0.90%    0.90% 
Maximum Minimum Guaranteed Income Benefit             
   Rider Charge (as percentage of the MGIB Charge             
   Base)    1.50%    1.50%    1.50% 
         Total    4.05%    4.30%    4.60% 
 
 
 
        Enhanced Death Benefits 
    Standard Death    Quarterly    Max 7 
CURRENT CHARGES    Benefit    Ratchet     
Mortality and Expense Risk Charge    1.00%    1.25%    1.55% 
Asset-Based Administrative Charge    0.15%    0.15%    0.15% 
Premium Credit Rider Charge    0.45%    0.45%    0.45% 
Optional Surrender Charge Schedule Rider Charge    0.45%    0.45%    0.45% 
Current Minimum Guaranteed Income Benefit Rider             
   Charge (as percentage of the MGIB Charge Base)    0.75%    0.75%    0.75% 
         Total    2.80%    3.05%    3.35% 

3. Also under the “FEES AND EXPENSES” section on page 4, replace the Example with:

Example
This example is intended to help you compare the cost of investing in the Contract with the cost of investing in other
variable annuity contracts.

The Example assumes that you invest $10,000 in the Contract for the time periods indicated. The costs reflected are
the maximum charges for the Contract with the Max 7 Enhanced Death Benefit and the most expensive combination
of riders possible. The Example also assumes that your investment has a 5% return each year, and assumes the
maximum Trust or Fund fees and expenses. Excluded are premium taxes and any transfer charges.

Page 2 of 3

Although your actual costs may be higher or lower, based on these assumptions, your costs would be:

1) If you surrender or annuitize* your contract at the end of the applicable time period: 
1 year    3 years    5 years    10 years 
$1,380    $2,387    $3,461    $6,583 
2) If you do not surrender your contract:         
1 year    3 years    5 years    10 years 
$580    $1,787    $3,061    $6,583 

* You cannot annuitize the Contract before the fifth contract anniversary.

Compensation is paid for the sale of the Contracts. For information about this compensation, see “Other Contract
Provisions – Selling the Contract.”

4.      Under the “CHARGES AND FEES” section on page 11, Replace the Mortality and Expense Risk Charge Table and the introductory paragraph that precedes it with:
 

Charges Deducted from the Subaccounts

Mortality and Expense Risk Charge. The amount of the mortality and expense risk charge depends on the
death benefit you have elected. The charge is deducted on each business day and is a percentage of average daily
assets based on the assets you have in each subaccount. The mortality and expense risk charge compensates the
Company for death benefit and annuitization risks and the risk that expense charges will not cover actual expenses.
The death benefit risk is that actual mortality rates in the aggregate may exceed expected mortality rates. The
annuitization risk is that actual mortality rates may be lower than expected mortality rates. If there are any profits
from the mortality and expense risk charge, we may use such profits to finance the distribution of contracts.

    Quarterly Ratchet    Max 7 
Standard    Enhanced    Enhanced 
Death Benefit    Death Benefit    Death Benefit 
 
Annual Charge    Annual Charge    Annual Charge 
1.00%    1.25%    1.55% 

Mortality and Expense Risk Charges for Contracts purchased before
_____________
: Standard Death Benefit –
0.85%; Quarterly Ratchet – 1.10%; and Max 7 – 1.40% .

Page 3 of 3

  PART C

ITEM 24: FINANCIAL STATEMENTS AND EXHIBITS

(a)
FINANCIAL STATEMENTS: [TO BE FILED BY AMENDMENT.]

(1)      Included in Part A: Condensed Financial Information
 
(2)      Included in Part B:
 
  Financial Statements of ING USA Annuity and Life Insurance Company:
 
 
  		• Report of Independent Registered Public Accounting Firm
     
     
  		• Statements of Operations for the years ended December 31, 2006, 2005, and 2004
     
     
  		• Balance Sheets as of December 31, 2006 and 2005
     
     
  		• Statements of Changes in Shareholder’s Equity for the years ended December 31, 2006, 2005, and 2004
     
     
  		• Statements of Cash Flows for the years ended December 31, 2006, 2005, and 2004
     
     
  		• Notes to Financial Statements
     
       Financial Statements of Separate Account B:
     
     
  		• Report of Independent Registered Public Accounting Firm
     
     
  		• Statements of Assets and Liabilities as of December 31, 2006
     
     
  		• Statements of Operations for the year ended December 31, 2006
     
     
  		• Statements of Changes in Net Assets for the years ended December 31, 2006 and 2005
     
     
  		• Notes to Financial Statements
     
    (b)         
       EXHIBITS:     
     
     (1)        Resolution of the Board of Directors of Depositor authorizing the establishment of 
            the Registrant, incorporated herein by reference to Post-Effective amendment No. 
            29 to a Registration Statement on form N-4 for Golden American Life Insurance 
            Company Separate Account B filed with the Securities and Exchange Commission 
            on April 30, 1999 (File Nos. 033-23351, 811-05626). 
     
     
     (2)        Not applicable 
     
     (3)    a.    Distribution Agreement between the Depositor and Directed Services, Inc., 
            incorporated herein by reference to Post-Effective amendment No. 29 to a 
            Registration Statement on form N-4 for Golden American Life Insurance Company 
            Separate Account B filed with the Securities and Exchange Commission on April 
            30, 1999 (File Nos. 033-23351, 811-05626). 
     
        b.    Form of Dealers Agreement, incorporated herein by reference to Post-Effective 
            amendment No. 29 to a Registration Statement on form N-4 for Golden American 
            Life Insurance Company Separate Account B filed with the Securities and 
            Exchange Commission on April 30, 1999 (File Nos. 033-23351, 811-05626). 
     
        c.    Organizational Agreement, incorporated herein by reference to Post-Effective 
            amendment No. 29 to a Registration Statement on form N-4 for Golden American 
            Life Insurance Company Separate Account B filed with the Securities and 
            Exchange Commission on April 30, 1999 (File Nos. 033-23351, 811-05626). 

        d.    Addendum to Organizational Agreement, incorporated herein by reference to Post- 
            Effective amendment No. 29 to a Registration Statement on form N-4 for Golden 
            American Life Insurance Company Separate Account B filed with the Securities 
            and Exchange Commission on April 30, 1999 (File Nos. 033-23351, 811-05626). 
     
        e.    Expense Reimbursement Agreement, incorporated herein by reference to Post- 
            Effective amendment No. 29 to a Registration Statement on form N-4 for Golden 
            American Life Insurance Company Separate Account B filed with the Securities 
            and Exchange Commission on April 30, 1999 (File Nos. 033-23351, 811-05626). 
     
        f.    Form of Assignment Agreement for Organizational Agreement, incorporated herein 
            by reference to Post-Effective amendment No. 29 to a Registration Statement on 
            form N-4 for Golden American Life Insurance Company Separate Account B filed 
            with the Securities and Exchange Commission on April 30, 1999 (File Nos. 033- 
            23351, 811-05626). 
     
        g.    Amendment to the Distribution Agreement between ING USA and DSI, 
            incorporated herein by reference to Post-Effective Amendment No. 26 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 13, 2004 (File Nos. 333-28755, 811-05626). 
     
        h.    Form of Rule 22c-2 Agreement, incorporated herein by reference to Post-Effective 
            Amendment No. 9 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 11, 2007 (File Nos. 333-115515, 811-07935). 
     
     
    (4)    a.    Flexible Premium Deferred Variable Annuity Group Master Contract (IU-MA- 
            3040), incorporated herein by reference to Pre-Effective Amendment No. 1 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 August 4, 2006 (File Nos. 333-133944, 811-05626). 
     
        b.    Flexible Premium Deferred Variable Annuity Certificate (IU-CA-3040), 
            incorporated herein by reference 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 May 9, 2006 (File Nos. 333-133944, 811- 
            05626). 
     
        c.    Flexible Premium Deferred Variable Annuity Contract (IU-IA-3040), incorporated 
            herein by reference 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 May 9, 2006 (File Nos. 333-133944, 811-05626). 
     
        d.    Surrender Charge Reduction Endorsement (IU-RA-3042), incorporated herein by 
            reference 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 May 9, 2006 (File Nos. 333-133944, 811-05626).
     
        e.    Premium Credit Rider 2% (IU-RA-3043), incorporated herein by reference 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 May 9, 2006 (File Nos. 333-133944, 811-05626). 

    f.    Premium Credit Rider 4% (IU-RA-3044), incorporated herein by reference 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 May 9, 2006 (File Nos. 333-133944, 811-05626). 
     
    g.    Minimum Guaranteed Income Benefit Rider (IU-RA-1047) (08-06), incorporated 
        herein by reference 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 May 9, 2006 (File Nos. 333-133944, 811-05626). 
     
    h.    Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING 
        PrincipalGuard) (GA-RA-1046), incorporated herein by reference to Post-Effective 
        Amendment No. 25 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 February 13, 2004 (File Nos. 333-28679, 811- 
        05626). 
     
    i.    Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING LifePay) 
        (IU-RA-3023), incorporated herein by reference to Post-Effective Amendment No. 
        32 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 August 5, 2005 (File Nos. 333-28755, 811-05626). 
     
    j.    Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING Joint 
        LifePay) (IU-RA-3029), incorporated herein by reference 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 May 9, 
        2006 (File Nos. 333-133944, 811-05626). 
     
    k.    Individual Retirement Annuity Rider (GA-RA-1009) (12-02), incorporated herein 
        by reference to Post-Effective Amendment No. 34 to a Registration Statement on 
        Form N-4 for Golden American Life Insurance Company Separate Account B filed 
        with the Securities and Exchange Commission on April 15, 2003 (File Nos. 033- 
        23351, 811-05626). 
     
    l.    ROTH Individual Retirement Annuity Rider (GA-RA-1038) (12-02), incorporated 
        herein by reference to Post-Effective Amendment No. 34 to a Registration 
        Statement on Form N-4 for Golden American Life Insurance Company Separate 
        Account B filed with the Securities and Exchange Commission on April 15, 2003 
        (File Nos. 033-23351, 811-05626). 
     
    m.    Guaranteed Death Benefit and Transfer Endorsement (Standard Death Benefit) 
        (GA-RA-1044-3) (01-02), incorporated herein by reference to Post-Effective 
        Amendment No. 25 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 February 13, 2004 (File Nos. 333-28679, 811- 
        05626). 
     
    n.    Guaranteed Death Benefit and Transfer Endorsement (Quarterly Ratchet Death 
        Benefit) (GA-RA-1044-2) (10-03), incorporated herein by reference to Post- 
        Effective Amendment No. 25 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 February 13, 2004 (File Nos. 333-28679, 
        811-05626). 

        o.    Guaranteed Death Benefit and Transfer Endorsement (Max 7 Death Benefit) (GA- 
            RA-1044-4) (10-03), incorporated herein by reference to Post-Effective 
            Amendment No. 25 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 February 13, 2004 (File Nos. 333-28679, 811- 
            05626). 
     
        p.    TSA without Loans 403(b) Rider (GA-RA-1039), incorporated herein by reference 
            to Post-Effective Amendment No. 29 to a Registration Statement on Form N-4 for 
            Golden American Life Insurance Company Separate Account B filed with the 
            Securities and Exchange Commission on April 16, 2003 (File Nos. 033-59261, 
            811-05626). 
     
        q.    Section 72 Rider (GA-RA-1001) (12-94), incorporated herein by reference 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 May 9, 2006 (File Nos. 333-133944, 811-05626). 
     
        r.    Section 72 Rider (GA-RA-1002) (12-94), incorporated herein by reference 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 May 9, 2006 (File Nos. 333-133944, 811-05626). 
     
        s.    Nursing Home Waiver for Group Certificates (GA-RA-1003) (12-94), incorporated 
            herein by reference 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 May 9, 2006 (File Nos. 333-133944, 811-05626). 
     
        t.    Nursing Home Waiver for Individual Certificates (GA-RA-1004) (12-94), 
            incorporated herein by reference 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 May 9, 2006 (File Nos. 333-133944, 811- 
            05626). 
     
        u.    Minimum Guaranteed Withdrawal Benefit Rider with Automatic Reset (ING 
            LifePay Plus)(IU-RA-3061), incorporated herein by reference to Post-Effective 
            Amendment No. 40 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 July 25, 2007 (File Nos. 333-28679, 811-05626). 
     
        v.    Minimum Guaranteed Withdrawal Benefit Rider with Automatic Reset (ING Joint 
            LifePay Plus) (IU-RA-3062), incorporated herein by reference to Post-Effective 
            Amendment No. 40 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 July 25, 2007 (File Nos. 333-28679, 811-05626). 
     
     
    (5)    a.    Application (138187) (08/07/06), incorporated herein by reference to Pre-Effective 
            Amendment No. 1 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 August 4, 2006 (File Nos. 333-133944, 811-05626). 

    (6)    a.    Amendment to Articles of Incorporation Providing for the Name Change of Golden 
            American Life Insurance Company, dated (11/21/03), incorporated herein by 
            reference to Post-Effective Amendment No. 1 to a Registration Statement on Form 
            S-1 for ING USA Annuity and Life Insurance Company filed with the Securities 
            and Exchange Commission on April 9, 2007 (File Nos. 333-133076). 
     
        b.    Amendment to Articles of Incorporation Providing for the Change in Purpose and 
            Powers of ING USA Annuity and Life Insurance Company, dated (03/04/04), 
            incorporated herein by reference to Post-Effective Amendment No. 1 to a 
            Registration Statement on Form S-1 for ING USA Annuity and Life Insurance 
            Company filed with the Securities and Exchange Commission on April 9, 2007 
            (File Nos. 333-133076). 
     
        c.    Amended and Restated By-Laws of ING USA Annuity and Life Insurance 
            Company, dated (12/15/04), incorporated herein by reference to Post-Effective 
            Amendment No. 1 to a Registration Statement on Form S-1 for ING USA Annuity 
            and Life Insurance Company filed with the Securities and Exchange Commission 
            on April 9, 2007 (File Nos. 333-133076). 
     
        d.    Resolution of the board of directors for Powers of Attorney, dated (04/23/99), 
            incorporated herein by reference to Post-Effective Amendment No. 29 to a 
            Registration Statement on form N-4 for Golden American Life Insurance Company 
            Separate Account B filed with the Securities and Exchange Commission on April 
            30, 1999 (File Nos. 033-23351, 811-05626). 
     
        e.    Articles of Merger and Agreement and Plan of Merger of USGALC, ULAIC, 
            ELICI into GALIC and renamed ING USA Annuity and Life Insurance Company, 
            effective date (01/01/04), dated (06/25/03), incorporated herein by reference to 
            Post-Effective Amendment No. 25 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 February 13, 2004 (File Nos. 333-28679, 
            811-05626). 
     
     
    (7)        Not applicable 
     
    (8)    a.    Service Agreement by and between Golden American Life Insurance Company and 
            Directed Services, Inc., incorporated herein by reference to Post-Effective 
            amendment No. 28 to a Registration Statement on form N-4 for Golden American 
            Life Insurance Company Separate Account B filed with the Securities and 
            Exchange Commission on May 1, 1998 (File Nos. 033-23351, 811-05626). 
     
        b.    Asset Management Agreement between Golden American and ING Investment 
            Management LLC, incorporated herein by reference to Post-Effective amendment 
            No. 29 to a Registration Statement on form N-4 for Golden American Life 
            Insurance Company Separate Account B filed with the Securities and Exchange 
    Commission on April 30, 1999 (File Nos. 033-23351, 811-05626).
     
        c.    Participation Agreement by and between ING Investors Trust, Golden American 
            Life Insurance Company and Directed Services, Inc., incorporated herein by 
            reference to Post-Effective Amendment No. 6 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 21, 2005 (File Nos. 333- 
            70600, 811-05626). 

    d.    Participation Agreement by and between ING Variable Insurance Trust, Golden 
        American Life Insurance Company and ING Mutual Funds Management Co. LLC 
        and ING Funds Distributor, Inc., incorporated herein by reference to Post-Effective 
        amendment No. 32 to a Registration Statement on form N-4 for Golden American 
        Life Insurance Company Separate Account B filed with the Securities and 
        Exchange Commission on April 26, 2002 (File Nos. 033-23351, 811-05626). 
     
    e.    Participation Agreement by and between Pilgrim Variable Products Trust, Golden 
        American Life Insurance Company and Directed Services, Inc., incorporated herein 
        by reference to Post-Effective amendment No. 32 to a Registration Statement on 
        form N-4 for Golden American Life Insurance Company Separate Account B filed 
        with the Securities and Exchange Commission on April 26, 2002 (File Nos. 033- 
        23351, 811-05626). 
     
    f.    Amendment to Participation Agreement by and between ING Variable Products 
        Trust, Golden American Life Insurance Company, ING Investments, LLC and ING 
        Funds Distributor, Inc., 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). 
     
    g.    Participation Agreement by and between Aetna Variable Portfolios, Inc., Golden 
        American Life Insurance Company and Aeltus Investment Management, Inc., 
        incorporated herein by reference to Post-Effective Amendment No. 1 to a 
        Registration Statement on Form N-4 for Golden American Life Insurance Company 
        Separate Account B filed with the Securities and Exchange Commission on April 
        30, 2002 (File Nos. 333-70600, 811-05626). 
     
    h.    Participation Agreement by and between Portfolio Partners, Inc., Golden American 
        Life Insurance Company and Aetna Life Insurance and Annuity Company, 
        incorporated herein by reference to Post-Effective Amendment No. 1 to a 
        Registration Statement on Form N-4 for Golden American Life Insurance Company 
        Separate Account B filed with the Securities and Exchange Commission on April 
        30, 2002 (File Nos. 333-70600, 811-05626). 
     
    i.    Amendment to Participation Agreement by and between Portfolio Partners, Inc., 
        Golden American Life Insurance Company and Aetna Life Insurance and Annuity 
        Company, incorporated herein by reference to Post-Effective Amendment No. 1 to 
        a Registration Statement on Form N-4 for Golden American Life Insurance 
        Company Separate Account B filed with the Securities and Exchange Commission 
        on April 30, 2002 (File Nos. 333-70600, 811-05626). 
     
    j.    Second Amendment to Participation Agreement by and between ING Partners, Inc., 
        Golden American Life Insurance Company, ING Life Insurance and Annuity 
        Company and ING Financial Advisers, LLC, 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). 

        k.    Participation Agreement by and between Fidelity Distributors Corporation, Golden 
            American Life Insurance Company and Variable Insurance Products Funds, 
            incorporated herein by reference to Post-Effective amendment No. 32 to a 
            Registration Statement on form N-4 for Golden American Life Insurance Company 
            Separate Account B filed with the Securities and Exchange Commission on April 
            26, 2002 (File Nos. 033-23351, 811-05626). 
     
        l.    Amendment to Participation Agreement by and between Fidelity Distributors 
            Corporation and ING USA Annuity and Life 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). 
     
        m.    Amended and Restated Participation Agreement as of December 30, 2005 by and 
            among Franklin Templeton Variable Insurance Products Trust/Templeton 
            Distributors, Inc., ING Life Insurance and Annuity Company, ING USA Annuity 
            and Life Insurance Company, ReliaStar Life Insurance Company, ReliaStar Life 
            Insurance Company of New York and Directed Services, Inc., incorporated herein 
            by reference to Post Effective Amendment No. 17 of a Registration Statement on 
            Form N-4 for ReliaStar Life Insurance Company Separate Account NY-B filed 
            with the Securities and Exchange Commission on February 1, 2007 (File Nos. 333 
            85618, 811-07935). 
     
        n.    Amendment to Participation Agreement as of June 5, 2007 by and between 
            Franklin Templeton Variable Insurance Products Trust, Franklin/Templeton 
            Distributors, Inc., ING Life Insurance and Annuity Company, ING USA Annuity 
            and Life Insurance Company, ReliaStar Life Insurance Company, ReliaStar Life 
            Insurance Company of New York, and Directed Services, LLC, 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 July 6, 2007 (File 
            Nos. 333-139695, 811-07935). 
     
        o.    Participation Agreement by and between ProFunds, Golden American Life 
            Insurance Company and ProFunds Advisors LLC, 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). 
     
        p.    Amendment to Participation Agreement by and between ProFunds, Golden 
            American Life Insurance Company and ProFunds Advisors LLC, 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). 
     
     
    (9)        Opinion and Consent of Counsel, To Be Filed By Amendment. 
     
     
    (10)        Consent of Independent Registered Public Accounting Firm, To Be Filed By 
            Amendment. 

    (11)    Not Applicable 
    (12)    Not Applicable 
     
    (13)    Power of Attorney, incorporated herein by reference to Post-Effective Amendment 
        No. 2 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 18, 2007 (File Nos. 333-133944, 811-05626). 

    ITEM 25: DIRECTORS AND OFFICERS OF THE DEPOSITOR

    Name    Principal Business Address    Position(s) with Depositor 
    Harry N. Stout*    1475 Dunwoody Drive    President 
        West Chester, PA 19380     
    J. Randolph Dobo    1290 Broadway 15th Floor    President, ING Institutional Markets 
        Denver, CO 80203     
    Valerie G. Brown    5780 Powers Ferry Road    Executive Vice President 
        Atlanta, GA 30327-4390     
    Robert W. Crispin*    230 Park Avenue, 13th Floor    Director 
        New York, NY 10169     
    David A. Wheat*    5780 Powers Ferry Road    Director, Chief Financial Officer 
        Atlanta, GA 30327-4390    and Executive Vice President 
    Steven T. Pierson*    5780 Powers Ferry Road    Senior Vice President and Chief 
        Atlanta, GA 30327-4390    Accounting Officer 
    Kathleen A. Murphy*    One Orange Way    Director and Senior Vice President 
        Windsor, CT 06095-4774     
    Thomas J. McInerney*    One Orange Way    Director and Chairman 
        Windsor, CT 06095-4774     
    Catherine H. Smith*    One Orange Way    Director and Senior Vice President 
        Windsor, CT 06095-4774     
    Boyd G. Combs    5780 Powers Ferry Road    Senior Vice President 
        Atlanta, GA 30327-4390     
    Stephen J. Preston    1475 Dunwoody Drive    Senior Vice President 
        West Chester, PA 19380     
    David S. Pendergrass    5780 Powers Ferry Road    Senior Vice President and 
        Atlanta, GA 30327-4390    Treasurer 
    Michel G. Perreault    1475 Dunwoody Drive    Senior Vice President and 
        West Chester, PA 19380    Appointed Actuary 
    Linda E. Senker    1475 Dunwoody Drive    Vice President and Chief 
        West Chester, PA 19380    Compliance Officer 
    Joy M. Benner    20 Washington Avenue South    Secretary 
        Minneapolis, MN 55401     

    *Principal delegated legal authority to execute this registration statement pursuant to Power 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. 40 to Registration
    Statement on Form N-4 for ING USA Annuity and Life Insurance Company Separate Account B as filed
    with the Securities and Exchange Commission on July 25, 2007 (File Nos. 333-28679, 811-05626).

    ITEM 27: NUMBER OF CONTRACT OWNERS

    As of September 28, 2007, there are 875 qualified contract owners and 1,043 non-qualified contract
    owners.

    ITEM 28: INDEMNIFICATION

    ING USA 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 ING USA 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.

    ING USA may also, to the extent permitted by law, indemnify any other person who is or was serving
    ING USA 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. ING America Insurance Holdings, Inc. maintains a Professional Liability umbrella
    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 interest of 50%
    or more. This would encompass the principal underwriter as well as the depositor. Additionally, the
    parent company of ING America Insurance Holdings, Inc., ING Groep N.V., maintains an excess
    umbrella cover with limits in excess of $125,000,000. The policy provides 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. Directed Services LLC is the
    principal underwriter for Separate Account A, Separate Account B, ING USA Separate Account EQ,
    ReliaStar Life Insurance Company of New York Separate Account NY-B, Alger Separate Account A of
    ING USA and the ING Investors Trust.

    (b) The following information is furnished with respect to the principal officers and directors of Directed
    Services LLC, the Registrant's Distributor. The principal business address for each officer and director
    following is 1475 Dunwoody Drive, West Chester, PA 19380-1478, unless otherwise noted.

    Name    Principal Business Address    Positions and Offices with Underwriter 
    A. Bayard Closser        Director and President 
    Robert J. Hughes        Director 

     Name    Principal Business Address    Positions and Offices with Underwriter 
     Shaun P. Mathews    10 State House Square    Director and Executive Vice President 
        Hartford, CT 06103                 
     Richard E. Gelfand            Chief Financial Officer     
     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 and Assistant 
        Scottsdale, AZ 85258        Secretary     
     Laurie M. Tillinghast    10 State House Square    Senior Vice President     
        Hartford, CT 06103                 
     Stanley D. Vyner    230 Park Avenue 13th Floor    Senior Vice President     
        New York, NY 10169             
     Beth G. Shanker    1290 Broadway        Broker Dealer Chief Compliance Officer 
        Denver, CO. 80203                 
     Joseph M. O’Donnell    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    One Orange Way        Vice President     
        Windsor, CT 06095-4774             
     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                 
     Joy M. Benner    20 Washington Avenue South    Secretary     
        Minneapolis, MN 55401             
     Diana R. Cavender    20 Washington Avenue South    Assistant Secretary     
        Minneapolis, MN 55401             
     Randall K. Price    20 Washington Avenue South    Assistant Secretary     
        Minneapolis, MN 55401             
     Edwina P.J. Steffer    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                 
     James A. Shuchart            General Counsel     
     Bruce Kuennen            Attorney-in-Fact     
     
    (c)                     
        2006 Net                 
        Underwriting    Compensation         
       Name of Principal    Discounts and    on        Brokerage     
    Underwriter    Commission    Redemption    Commissions    Compensation 
       Directed Services LLC    $429,206,095    $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: 909 Locust Street, Des Moines, Iowa 50309, 1475 Dunwoody
    Drive, West Chester, PA 19380 and at 5780 Powers Ferry Road, N.W., Atlanta, GA 30327-4390.

    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 than 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.

    REPRESENTATIONS

    1. The account meets the definition of a "separate account" under federal securities laws. 
    2. ING USA Annuity and Life Insurance Company hereby represents that the fees and charges deducted 

    under the Contract described in the Prospectus, in the aggregate, are reasonable in relation to the services
    rendered, the expenses to be incurred and the risks assumed by the Company.

    SIGNATURES
    As required by the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant, ING
    USA Annuity and Life Insurance Company Separate Account B, has duly caused this Post-Effective
    Amendment to Registration Statement to be signed on its behalf in the City of West Chester,
    Commonwealth of Pennsylvania, on the 23rd day of October, 2007.

        SEPARATE ACCOUNT B 
        (Registrant) 
    By:    ING USA ANNUITY AND LIFE INSURANCE COMPANY 
        (Depositor) 
     
    By:     
        Harry N. Stout* 
        President (Principal Executive Officer) 
     
    By:    /s/ John S. Kreighbaum 
        John S. (Scott) Kreighbaum 
        Counsel of Depositor 

    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 October 23, 2007.

    Signatures    Officer Titles 
     
        President 
    Harry N. Stout*    (Principal Executive Officer) 
     
        Chief Accounting Officer 
    Steven T. Pierson*     

      DIRECTORS OF THE DEPOSITOR

      ______________
    Chief Financial Officer
    David A. Wheat*

      _______________
    Robert W. Crispin*

    __________________
    Thomas J. McInerney*

    _________________
    Kathleen A. Murphy*

    ________________
    Catherine H. Smith*

    By:    /s/ John S. Kreighbaum 
        John S. (Scott) Kreighbaum 
    Counsel of Depositor

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

                                                                                       EXHIBIT INDEX     
     
    ITEM                                                                                 EXHIBIT    PAGE # 
    (9)    Opinion and Consent of Counsel, To Be Filed By Amendment.    EX-99.B9 
    (10)    Consent of Independent Registered Public Accounting Firm, To Be Filed    EX-99.B10 
        By Amendment.