-----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, KV3HfV/2//MrRpFTEV0h0shMUg8wVMSDY/GSYHtXmw2cB8V941n/yEKkhoQAM7Pn DEO/ODG+wK6OPY+Gz5v47g== 0000836687-07-000543.txt : 20071227 0000836687-07-000543.hdr.sgml : 20071227 20071227104023 ACCESSION NUMBER: 0000836687-07-000543 CONFORMED SUBMISSION TYPE: 485BPOS PUBLIC DOCUMENT COUNT: 4 FILED AS OF DATE: 20071227 DATE AS OF CHANGE: 20071227 EFFECTIVENESS DATE: 20071231 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEPARATE ACCOUNT B OF ING USA ANNUITY LIFE INSURANCE CO CENTRAL INDEX KEY: 0000836687 IRS NUMBER: 410991508 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 485BPOS SEC ACT: 1933 Act SEC FILE NUMBER: 333-28679 FILM NUMBER: 071327936 BUSINESS ADDRESS: STREET 1: 1475 DUNWOODY DRIVE STREET 2: SUITE 400 CITY: WEST CHESTER STATE: PA ZIP: 19380-2700 BUSINESS PHONE: 610-425-3400 MAIL ADDRESS: STREET 1: 1475 DUNWOODY DRIVE STREET 2: SUITE 400 CITY: WEST CHESTER STATE: PA ZIP: 19380-2700 FORMER COMPANY: FORMER CONFORMED NAME: SEPARATE ACCOUNT B OF ING USA ANNUITY & LIFE INSURANCE CO DATE OF NAME CHANGE: 20031230 FORMER COMPANY: FORMER CONFORMED NAME: SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE CO DATE OF NAME CHANGE: 19930506 FORMER COMPANY: FORMER CONFORMED NAME: SPECIALTY MANAGERS SEPARATE ACCOUNT B DATE OF NAME CHANGE: 19910529 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEPARATE ACCOUNT B OF ING USA ANNUITY LIFE INSURANCE CO CENTRAL INDEX KEY: 0000836687 IRS NUMBER: 410991508 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 485BPOS SEC ACT: 1940 Act SEC FILE NUMBER: 811-05626 FILM NUMBER: 071327937 BUSINESS ADDRESS: STREET 1: 1475 DUNWOODY DRIVE STREET 2: SUITE 400 CITY: WEST CHESTER STATE: PA ZIP: 19380-2700 BUSINESS PHONE: 610-425-3400 MAIL ADDRESS: STREET 1: 1475 DUNWOODY DRIVE STREET 2: SUITE 400 CITY: WEST CHESTER STATE: PA ZIP: 19380-2700 FORMER COMPANY: FORMER CONFORMED NAME: SEPARATE ACCOUNT B OF ING USA ANNUITY & LIFE INSURANCE CO DATE OF NAME CHANGE: 20031230 FORMER COMPANY: FORMER CONFORMED NAME: SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE CO DATE OF NAME CHANGE: 19930506 FORMER COMPANY: FORMER CONFORMED NAME: SPECIALTY MANAGERS SEPARATE ACCOUNT B DATE OF NAME CHANGE: 19910529 0000836687 S000000888 SEPARATE ACCOUNT B OF ING USA ANNUITY LIFE INSURANCE CO C000002521 ING GOLDENSELECT ESII C000002522 ING GOLDENSELECT GENERATIONS 485BPOS 1 final.htm REGISTRATION STATEMENT ESII-Gen Jan Fund -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing
As filed with the Securities and Exchange    Registration No. 333-28679 
Commission on December 27, 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. 41    [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 
                   [X]    on December 31, 2007 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 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. 38 to this Registration Statement, as filed on April 17, 2007
(Accession No. 0000836687-07-000113). 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 undertaking.

SUPPLEMENT Dated December 31, 2007 
To The Prospectus Dated April 30, 2007 For 
 
             ING GoldenSelect Access    ING GoldenSelect Landmark 
             ING GoldenSelect ESII    ING GoldenSelect Premium Plus 
             ING GoldenSelect Generations    ING Architect 
 
Issued By ING USA Annuity and Life Insurance Company
Through Separate Account B of ING USA Annuity and Life Insurance Company 

  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 Contact Center at 1-800-366-0066.

The following investment portfolios will be available under your Contract – effective January 28, 2008,
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 and     
Investment Adviser/Subadviser    Investment Objective 
ING Investors Trust     
       7337 E. Doubletree Ranch Road, Scottsdale, AZ 85258     
ING American Funds Bond Portfolio    The Portfolio seeks to maximize your level of current income 
     (Class S)    and preserve your capital. The Portfolio’s investment objective 
    is not fundamental and may be changed without shareholder 
     Investment Adviser: ING Investments, LLC    vote. 
ING WisdomTreeSM Global High–Yielding Equity Index    The Portfolio seeks investment returns that closely correspond 
     Portfolio    to the price and yield performance, before fees and expenses, of 
     (Class S)    the WisdomTreeSM Global High-Yielding Equity Index 
    (“Index”). The Portfolio’s investment objective is not 
   Investment Adviser: ING Investments, LLC    fundamental and may be changed without a shareholder vote. 
   Investment Subadviser: ING Investment Management Co.     

  Both the ING American Funds Bond Portfolio and ING WisdomTreeSM Global High – Yielding Equity
Index Portfolio are Covered Funds for purposes of determining your Contract’s death benefit and the
value of your benefits under any living benefit rider, as applicable. The ING American Funds Bond
Portfolio is designated as an additional Fixed Allocation Fund and the ING WisdomTreeSM Global High –
Yielding Equity Index Portfolio as an Accepted Fund for purposes of any living benefit rider’s asset
allocation requirements.

Also, effective January 28, 2008, please note the name change, and that the following investment
portfolio of the ING Investors Trust will be reopened to new premium and contract value allocations –
with all references in the prospectus hereby changed accordingly.

ING USA – 147326    01/28/2008 

Fund Name and     
Investment Adviser/Subadviser    Investment Objective 
ING Investors Trust     
       7337 E. Doubletree Ranch Road, Scottsdale, AZ 85258     
 
ING Van Kampen Capital Growth Portfolio    Seeks long-term capital appreciation. 
     (Class S)     
     (formerly, ING Van Kampen Equity Growth Portfolio)     
     Investment Adviser: Directed Services LLC     
     Investment Subadviser: Van Kampen     

The ING Van Kampen Capital Growth Portfolio is a Covered Fund for purposes of determining your
Contract’s death benefit and the value of your benefits under any living benefit rider, as applicable. The
ING Van Kampen Capital Growth Portfolio is designated as an Other Fund for purposes of any living
benefit rider’s asset allocation requirements.

ING USA – 147326    01/28/2008 

PART C - OTHER INFORMATION 

ITEM 24. FINANCIAL STATEMENTS AND EXHIBITS

Financial Statements: 
(a)(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 

Exhibits:     
 
(b)         
 
 (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 Directed Services Inc., 
        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. 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.    Individual Deferred Combination Variable and Fixed Annuity Contract (GA-IA-1074), 
        incorporated herein by reference to Post-Effective Amendment No. 7 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 October 2, 2000 (File Nos. 333- 
        28679, 811-5626). 
 
    b.    Group Deferred Combination Variable and Fixed Annuity Contract (GA-MA-1074), 
        incorporated herein by reference to Post-Effective Amendment No. 7 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 October 2, 2000 (File Nos. 333- 
        28679, 811-5626). 
 
    c.    Individual Deferred Variable Annuity Contract (GA-IA-1075), incorporated herein by 
        reference to Post-Effective Amendment No. 7 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 October 2, 2000 (File Nos. 333-28679, 811-05626). 
 
    d.    Deferred Combination Variable and Fixed Annuity Certificate (GA-CA-1074), 
        incorporated herein by reference to Post-Effective Amendment No. 7 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 October 2, 2000 (File Nos. 333- 
        28679, 811-05626). 

e.    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). 
 
f.    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). 
 
g.    Minimum Guaranteed Income Benefit Rider (IU-RA-1047) (01/05), incorporated herein by 
    reference to Post-Effective Amendment No. 31 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 or about April 20, 2005 (File Nos. 333-28755, 
    811-05626). 
 
h.    Minimum Guaranteed Income Benefit Rider (IU-RA-1047) (08-06), incorporated herein by 
    reference to 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). 
 
i.    Minimum Guaranteed Withdrawal Benefit Rider (GA-RA-1048) (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). 
 
j.    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 or about 
    February 13, 2004 (File Nos. 333-28755, 811-05626). 
 
k.    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). 
 
l.    Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING Joint LifePay) 
    (IU-RA-3029), incorporated herein by reference to 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). 
 
m.    Excluded Funds Endorsement (Inforce Riders), incorporated herein by reference to Post- 
    Effective Amendment No.12 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 23, 2001 (File Nos. 333-28769, 811-05626). 

n.    Guaranteed Death Benefit Transfer Endorsement No. 1 (7% Solution Enhanced) (GA-RA- 
    1044-1) (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). 
 
o.    Guaranteed Death Benefit Transfer Endorsement No. 2 (Ratchet Enhanced) (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). 
 
p.    Guaranteed Death Benefit Transfer Endorsement No. 3 (Standard) (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). 
 
q.    Guaranteed Death Benefit Transfer Endorsement No. 4 (Max 7 Enhanced) (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). 
 
r.    Guaranteed Death Benefit Transfer Endorsement No. 5 (Base Death Benefit), 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). 
 
s.    Guaranteed Death Benefit Transfer Endorsement No. 6 (Inforce Contracts) (GA-RA-1044- 
    6) (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). 
 
t.    Earnings Enhancement Death Benefit Rider (GA-RA-1086), incorporated herein by 
    reference to Post-Effective Amendment No. 10 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 24, 2001 (File Nos. 333-28679, 811-5626). 
 
u.    Simple Retirement Account Rider (GA-RA-1026) (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). 
 
v.    403(b) Rider (GA-RA-1040), 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). 

    w.    Section 72 Rider (GA-RA-1001) (12/94), incorporated herein by reference to 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). 
 
    x.    Section 72 Rider (GA-RA-1002) (12/94), incorporated herein by reference to 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). 
 
    y.    Nursing Home Waiver for Group Certificates (GA-RA-1003) (12/94), incorporated herein 
        by reference to 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). 
 
    z.    Nursing Home Waiver for Individual Certificates (GA-RA-1004) (12/94), incorporated 
        herein by reference to 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). 
 
    aa.    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). 
 
    bb.    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.    Deferred Variable Annuity Application, incorporated herein by reference to Post-Effective 
        Amendment No. 34 to a Registration Statement on Form N-4 for Variable Annuity 
        Account C of ING Life Insurance and Annuity Company as filed with the Securities and 
        Exchange Commission on October 26, 2005 (File Nos. 333-28755, 811-05626). 
 
    b.    Group Deferred Combination Variable and Fixed Annuity Enrollment Form, incorporated 
        herein by reference to Post-Effective Amendment No.4 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 January 27, 2000 (File Nos. 333-28679, 
        811-05626). 
 
    c.    Deferred Variable Annuity Application (137098) (08-21-2006), incorporated herein by 
        reference to Post-Effective Amendment No. 37 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 21, 2006 (File Nos. 333-28679, 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 Power of Attorney, dated 04/23/99, incorporated 
        herein by reference to Post-Effective Amendment No. 12 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 23, 1999 (File Nos. 033-59261, 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, 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 Life Insurance Company 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 AIM Variable Insurance Funds, Inc., 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). 

d.    Amendment to Participation Agreement by and between AIM Variable Insurance Funds, 
    Inc., Golden American Life Insurance Company and Directed Services, 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). 
 
e.    Participation Agreement between Golden American Life Insurance Company, American 
    Funds Insurance Series and Capital Research and Management Company, incorporated 
    herein by reference to Pre-Effective Amendment No. 1 to a Registration Statement on 
    Form N-6 for ReliaStar Life Insurance Company Select * Life Variable Account filed with 
    the Securities and Exchange Commission on July 17, 2003 (File Number 333-105319). 
 
f.    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). 
 
g.    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). 
 
h.    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). 
 
i.    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). 
 
j.    Participation Agreement by and between ING Variable Portfolios, Inc., Golden American 
    Life Insurance Company and Directed Services, 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 29, 2002 (File Nos. 333-70600, 811-05626). 
 
k.    Participation Agreement by and between Portfolio Partners, Inc., Golden American Life 
    Insurance Company and Directed Services, 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 29, 2002 (File Nos. 333-70600, 811-05626). 

l.    Amendment to Participation Agreement by and between Portfolio Partners, Inc., Golden 
    American Life Insurance Company and Directed Services, 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 29, 2002 (File Nos. 333-70600, 811-05626). 
 
m.    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). 
 
n.    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). 
 
o.    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). 
 
p.    Letter Agreement dated May 16, 2007 and effective July 2, 2007 between ING USA 
    Annuity and Life Insurance Company, Variable Insurance Products Fund, Variable 
    Insurance Products Fund II, Variable Insurance Products Fund III, Variable Insurance 
    Products Fund V and Fidelity Distributors Corporation, incorporated by reference to Post- 
    Effective Amendment No. 3 to the Registration Statement on Form N-4 (File No. 333- 
    117260), as filed on October 23, 2007. 
 
q.    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). 
 
r.    Participation Agreement between Golden American Life Insurance Company, INVESCO 
    Variable Investment Funds, Inc., INVESCO Funds Group, Inc. and INVESCO 
    Distributors, Inc. incorporated herein by reference to Post-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 April 29, 2002 
    (File Nos. 333-63692, 811-05626). 

s.    Participation Agreement by and between PIMCO Variable Insurance Trust, Golden 
    American Life Insurance Company and PIMCO Funds Distributors LLC, incorporated 
    herein by reference to Pre-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 June 23, 2000 (File Nos. 333-33914, 811- 
    05626). 
 
t.    Amendment to Participation Agreement by and between PIMCO Variable Insurance Trust, 
    Golden American Life Insurance Company and PIMCO Funds Distributors 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). 
 
u.    Participation Agreement by and between Pioneer Variable Contracts Trust, Golden 
    American Life Insurance Company, Pioneer Investment Management, Inc. and Pioneer 
    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). 
 
v.    Participation Agreement by and between Liberty Variable Investment Trust, Golden 
    American 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). 
 
w.    Participation Agreement by and between PIMCO Variable Insurance Trust, Golden 
    American Life Insurance 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 June 24, 2000 (File Nos. 333-33914, 811-05626). 
 
x.    Amendment to Participation Agreement by and between PIMCO Variable Insurance Trust, 
    Golden American 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). 
 
y.    Participation Agreement by and between Pioneer Variable Contracts Trust, Golden 
    American Life Insurance Company, 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). 
 
z.    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). 

    aa.    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). 
 
    bb.    Participation Agreement by and between Prudential Series Fund, Inc., Golden American 
        Life Insurance Company Prudential Insurance Company of America and Prudential 
        Investment Management Services LLC, incorporated herein by reference to Pre-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 June 23, 2000 (File Nos. 333-33914, 811-05626). 
 
    cc.    Amendment to Participation Agreement by and between Prudential Series Fund, Inc., 
        Golden American Life Insurance Company, Prudential Insurance Company of America 
        and Prudential Investment Management Services LLC, incorporated herein by reference to 
        Post-Effective Amendment No. 9 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 December 15, 2000 (File Nos. 333-28679, 811-05626). 
 
    dd.    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). 
 
(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, attached. 

  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     
Bridget M. Healy*    230 Park Avenue, 13th Floor    Director 
    New York, NY 10169     
Robert G. Leary*    230 Park Avenue    Director 
    New York, NY 10169     
Kathleen A. Murphy*    One Orange Way    Director 
    Windsor, CT 06095-4774     

Name    Principal Business Address    Position(s) with Depositor 
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     
David A. Wheat*    5780 Powers Ferry Road    Chief Financial Officer, Director and 
    Atlanta, GA 30327-4390    Executive Vice President 
Steven T. Pierson*    5780 Powers Ferry Road    Senior Vice President and Chief 
    Atlanta, GA 30327-4390    Accounting Officer 
Valerie G. Brown    5780 Powers Ferry Road    Executive Vice President 
    Atlanta, GA 30327-4390     
Boyd G. Combs    5780 Powers Ferry Road    Senior Vice President, Tax 
    Atlanta, GA 30327-4390     
Daniel Mulheran, Sr.    20 Washington Avenue South    Senior Vice President 
    Minneapolis, MN 55401     
Stephen J. Preston    1475 Dunwoody Drive    Senior Vice President 
    West Chester, PA 19380     
David S. Pendergrass    5780 Powers Ferry Road    Senior Vice President and Treasurer 
    Atlanta, GA 30327-4390     
Michel Perreault    1475 Dunwoody Drive    Senior Vice President and Appointed 
    West Chester, PA 19380    Actuary 
Linda E. Senker    1475 Dunwoody Drive    Vice President and Chief Compliance 
    West Chester, PA 19380    Officer 
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.

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. 6 to Registration Statement
on Form N-4 for ING USA Annuity and Life Insurance Company Separate Account EQ as filed with the
Securities and Exchange Commission on November 13, 2007 (File Nos. 333-111686, 811-08524).

ITEM 27: NUMBER OF CONTRACT OWNERS

As of November 30, 2007, there are 73,229 qualified contract owners and 39,273 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.

Names    Principal Business Address    Positions and Offices with Underwriter 
A. Bayard Closser    7337 E Doubletree Ranch Road    President and Director 
    Scottsdale, AZ 85258     
Shaun P. Mathews    10 State House Square    Director and Executive Vice President 
    Hartford, CT 06103     
Robert J. Hughes        Director 
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 
    Scottsdale, AZ 85258    Assistant Secretary 

 Names    Principal Business Address    Positions and Offices with Underwriter 
 Laurie M. Tillinghast    10 State House Square        Senior Vice President     
    Hartford, CT 06103                 
 Stanley D. Vyner    230 Park Ave 13th Floor    Senior Vice President     
    New York, NY 10169                 
 R.E.G. Gelfand            Chief Financial Officer     
 Beth G. Shanker    1290 Broadway        Broker Dealer Chief Compliance Officer 
    Denver, CO. 80203                 
 Joseph M. O’Donnell    7337 E Doubletree Ranch Road    Investment Advisory 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                 
 Bruce Kuennen            Attorney-in-Fact     
 
(c)                     
 
    2006 Net                 
    Underwriting                 
Name of Principal    Discounts and    Compensation    Brokerage     
Underwriter    Commission    on 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 27th day of December, 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 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 December 27, 2007.

Signatures    Officer Titles 
        President 
Harry N. Stout*    (principal executive officer) 
        Chief Accounting Officer 
Steven T. Pierson*     
DIRECTORS     
        Chief Financial Officer 
 
David A. Wheat*     
Bridget M. Healy*     
Robert G. Leary*     
Thomas J. McInerney*     
Kathleen A. Murphy*     
Catherine H. Smith*     
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 # 
(9)    Opinion and Consent of Counsel    EX-99.B9 
(10)    Consent of Independent Registered Public Accounting Firm    EX-99.B10 
(13)    Powers of Attorney    EX-99.B13 

EX-99.B-9 2 esii-genopinionltr.htm ATTORNEY OPINION LETTER esii-genopinionltr.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

[ING STATIONERY]

December 27, 2007

Members of the Board of Directors
ING USA Annuity and Life Insurance Company
1475 Dunwoody Drive
West Chester, PA 19380-1478

Ladies and Gentlemen:

In my capacity as Counsel for ING USA Annuity and Life Insurance Company (the “Company”), I have
examined the Registration Statement on Form N-4 in connection with the registration under the Securities
Act of 1933, as amended to the date hereof, of an indefinite number of units of interest in Separate
Account B of the Company (the “Account”). I am familiar with the proceedings taken and proposed to be
taken in connection with the authorization, issuance and sale of units.

Based upon my examination and upon my knowledge of the corporate activities relating to the Account, it
is my opinion that:

(1)    The Company was organized in accordance with the laws of the State of Iowa and is a 
    duly authorized stock life insurance company under the laws of Iowa and the laws of 
    those states in which the Company is admitted to do business; 
 
(2)    The Account is a validly established separate investment account of the Company; 
 
(3)    Under Iowa law, the portion of the assets to be held in the Account equals the reserve and 
    other liabilities for variable benefits under variable annuity contracts to be issued by the 
    Account, and such assets are not chargeable with liabilities arising out of any other 
    business the Company conducts; 
 
(4)    The units and the variable annuity contracts will, when issued and sold in the manner 
    described in the registration statement, be legal and binding obligations of the Company 
    and will be legally and validly issued, fully paid, and non-assessable. 

I hereby consent to the filing of this opinion as an exhibit to the registration statement.

Sincerely,

/s/ John S. Kreighbaum 
John S. (Scott) Kreighbaum 
Counsel 
 
1475 Dunwoody Drive 
West Chester, PA 19380-1478 
Tel: 610-425-3404 
Fax: 610-425-3520 

EX-99.B10 3 p107-33328679consent.htm CONSENT p107-33328679consent.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

Exhibit 99-B.10 - Consent of Ernst and Young LLP, Independent Registered Public
Accounting Firm

We consent to the reference to our firm under the caption “Independent Registered Public
Accounting Firm” and to the use of our report dated March 23, 2007 with respect to the
financial statements of ING USA Annuity and Life Insurance Company as of December
31, 2006 and 2005, and for each of the three years in the period ended December 31,
2006, and to the use of our report dated March 23, 2007, with respect to the statements of
assets and liabilities of Separate Account B of ING USA Annuity and Life Insurance
Company as of December 31, 2006, and the related statements of operations and changes
in net assets for the periods disclosed in the financial statements, incorporated by
reference in Post-Effective Amendment No. 41 to the Registration Statement (Form N-4
333-28679), and the related Prospectus and Statement of Additional Information of
Separate Account B of ING USA Annuity and Life Insurance Company.

/s/ Ernst & Young LLP 

Atlanta, Georgia
December 21, 2007

 EX-99.B-13 4 dec2007ingusapoa.htm POWERS OF ATTORNEY dec2007ingusapoa.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing
POWER OF ATTORNEY 

Pursuant to Item 601(b)(24) of Regulation SK and Rule 462(b) of the Securities Act of 1933

The undersigned, on behalf of the company set forth below, hereby constitutes and appoints the individuals set forth
below and each of them individually as my true and lawful attorneys with full power to them and each of them to sign
for me and in my name and in the capacity indicated below any and all amendments to the Registration Statements listed
below filed with the Securities and Exchange Commission under the Securities Act of 1933 and the Investment
Company Act of 1940 and any documentation, including Form N-8F, necessary to deregister any such registrations or to
deregister any of the entities (including any issuing separate accounts) associated with the issuance of any such
registrations.

COMPANY: ING USA Annuity and Life Insurance Company
INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum, Michael A. Pignatella and James
Shuchart

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351    333-28769    333-70600    333-124953    333-133156 
033-34827    333-30180    333-90516    333-133152    333-133944 
033-59261    333-33914    333-101481    333-133153    333-133076 
333-28679    333-57218    333-111686    333-133154     
333-28755    333-63692    333-117260    333-133155     

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626    811-08524 

I hereby ratify and confirm on this 12th day of March, 2007, my signature as it may be signed by my said attorneys to any
such registration statements and any and all amendments thereto.

Signature
 
/s/ Thomas J. McInerney
Thomas J. McInerney, Director and Chairman 

POWER OF ATTORNEY 

Pursuant to Item 601(b)(24) of Regulation SK and Rule 462(b) of the Securities Act of 1933

The undersigned, on behalf of the company set forth below, hereby constitutes and appoints the individuals set forth
below and each of them individually as my true and lawful attorneys with full power to them and each of them to sign
for me and in my name and in the capacity indicated below any and all amendments to the Registration Statements listed
below filed with the Securities and Exchange Commission under the Securities Act of 1933 and the Investment
Company Act of 1940 and any documentation, including Form N-8F, necessary to deregister any such registrations or to
deregister any of the entities (including any issuing separate accounts) associated with the issuance of any such
registrations.

COMPANY: ING USA Annuity and Life Insurance Company
INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum, Michael A. Pignatella and James
Shuchart

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351    333-28769    333-70600    333-124953    333-133156 
033-34827    333-30180    333-90516    333-133152    333-133944 
033-59261    333-33914    333-101481    333-133153    333-133076 
333-28679    333-57218    333-111686    333-133154     
333-28755    333-63692    333-117260    333-133155     

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626    811-08524 

I hereby ratify and confirm on this 9th day of March, 2007, my signature as it may be signed by my said attorneys to any
such registration statements and any and all amendments thereto.

Signature
 
/s/ Kathleen A. Murphy
Kathleen A. Murphy, Director 

POWER OF ATTORNEY 

Pursuant to Item 601(b)(24) of Regulation SK and Rule 462(b) of the Securities Act of 1933

The undersigned, on behalf of the company set forth below, hereby constitutes and appoints the individuals set forth
below and each of them individually as my true and lawful attorneys with full power to them and each of them to sign
for me and in my name and in the capacity indicated below any and all amendments to the Registration Statements listed
below filed with the Securities and Exchange Commission under the Securities Act of 1933 and the Investment
Company Act of 1940 and any documentation, including Form N-8F, necessary to deregister any such registrations or to
deregister any of the entities (including any issuing separate accounts) associated with the issuance of any such
registrations.

COMPANY: ING USA Annuity and Life Insurance Company
INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum, Michael A. Pignatella and James
Shuchart

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351    333-28769    333-70600    333-124953    333-133156 
033-34827    333-30180    333-90516    333-133152    333-133944 
033-59261    333-33914    333-101481    333-133153    333-133076 
333-28679    333-57218    333-111686    333-133154     
333-28755    333-63692    333-117260    333-133155     

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626    811-08524 

I hereby ratify and confirm on this 13 day of March, 2007, my signature as it may be signed by my said attorneys to any
such registration statements and any and all amendments thereto.

Signature
 
/s/ Steven T. Pierson
Steven T. Pierson, Senior Vice President and Chief Accounting Officer 

POWER OF ATTORNEY 

Pursuant to Item 601(b)(24) of Regulation SK and Rule 462(b) of the Securities Act of 1933

The undersigned, on behalf of the company set forth below, hereby constitutes and appoints the individuals set forth
below and each of them individually as my true and lawful attorneys with full power to them and each of them to sign
for me and in my name and in the capacity indicated below any and all amendments to the Registration Statements listed
below filed with the Securities and Exchange Commission under the Securities Act of 1933 and the Investment
Company Act of 1940 and any documentation, including Form N-8F, necessary to deregister any such registrations or to
deregister any of the entities (including any issuing separate accounts) associated with the issuance of any such
registrations.

COMPANY: ING USA Annuity and Life Insurance Company
INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum, Michael A. Pignatella and James
Shuchart

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351    333-28769    333-70600    333-124953    333-133156 
033-34827    333-30180    333-90516    333-133152    333-133944 
033-59261    333-33914    333-101481    333-133153    333-133076 
333-28679    333-57218    333-111686    333-133154     
333-28755    333-63692    333-117260    333-133155     

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626    811-08524 

I hereby ratify and confirm on this 12th day of March, 2007, my signature as it may be signed by my said attorneys to any
such registration statements and any and all amendments thereto.

Signature
 
/s/ Catherine H. Smith
Catherine H. Smith, Director and Senior Vice President 

POWER OF ATTORNEY 

Pursuant to Item 601(b)(24) of Regulation SK and Rule 462(b) of the Securities Act of 1933

The undersigned, on behalf of the company set forth below, hereby constitutes and appoints the individuals set forth
below and each of them individually as my true and lawful attorneys with full power to them and each of them to sign
for me and in my name and in the capacity indicated below any and all amendments to the Registration Statements listed
below filed with the Securities and Exchange Commission under the Securities Act of 1933 and the Investment
Company Act of 1940 and any documentation, including Form N-8F, necessary to deregister any such registrations or to
deregister any of the entities (including any issuing separate accounts) associated with the issuance of any such
registrations.

COMPANY: ING USA Annuity and Life Insurance Company
INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum, Michael A. Pignatella and James
Shuchart

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351    333-28769    333-70600    333-124953    333-133156 
033-34827    333-30180    333-90516    333-133152    333-133944 
033-59261    333-33914    333-101481    333-133153    333-133076 
333-28679    333-57218    333-111686    333-133154     
333-28755    333-63692    333-117260    333-133155     

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626    811-08524 

I hereby ratify and confirm on this 8th day of March, 2007, my signature as it may be signed by my said attorneys to any
such registration statements and any and all amendments thereto.

Signature
 
/s/ Harry N. Stout
Harry N. Stout, President 

POWER OF ATTORNEY 

Pursuant to Item 601(b)(24) of Regulation SK and Rule 462(b) of the Securities Act of 1933

The undersigned, on behalf of the company set forth below, hereby constitutes and appoints the individuals set forth
below and each of them individually as my true and lawful attorneys with full power to them and each of them to sign
for me and in my name and in the capacity indicated below any and all amendments to the Registration Statements listed
below filed with the Securities and Exchange Commission under the Securities Act of 1933 and the Investment
Company Act of 1940 and any documentation, including Form N-8F, necessary to deregister any such registrations or to
deregister any of the entities (including any issuing separate accounts) associated with the issuance of any such
registrations.

COMPANY: ING USA Annuity and Life Insurance Company
INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum, Michael A. Pignatella and James
Shuchart

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351    333-28769    333-70600    333-124953    333-133156 
033-34827    333-30180    333-90516    333-133152    333-133944 
033-59261    333-33914    333-101481    333-133153    333-133076 
333-28679    333-57218    333-111686    333-133154     
333-28755    333-63692    333-117260    333-133155     

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626    811-08524 

I hereby ratify and confirm on this 9 day of March, 2007, my signature as it may be signed by my said attorneys to any
such registration statements and any and all amendments thereto.

Signature
 
/s/ David A. Wheat
David A. Wheat, Director, Executive Vice President and Chief Financial Officer 

POWER OF ATTORNEY 

Pursuant to Item 601(b)(24) of Regulation SK and Rule 462(b) of the Securities Act of 1933

The undersigned, on behalf of the company set forth below, hereby constitutes and appoints the individuals set forth
below and each of them individually as my true and lawful attorneys with full power to them and each of them to sign
for me and in my name and in the capacity indicated below any and all amendments to the Registration Statements listed
below filed with the Securities and Exchange Commission under the Securities Act of 1933 and the Investment
Company Act of 1940 and any documentation, including Form N-8F, necessary to deregister any such registrations or to
deregister any of the entities (including any issuing separate accounts) associated with the issuance of any such
registrations.

COMPANY: ING USA Annuity and Life Insurance Company
INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum and Michael A. Pignatella

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351    333-28769    333-70600    333-124953    333-133156 
033-34827    333-30180    333-90516    333-133152    333-133944 
033-59261    333-33914    333-101481    333-133153    333-133076 
333-28679    333-57218    333-111686    333-133154     
333-28755    333-63692    333-117260    333-133155     

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626    811-08524 

I hereby ratify and confirm on this 18th day of December, 2007, my signature as it may be signed by my said attorneys to
any such registration statements and any and all amendments thereto.

Signature
 
/s/ Bridget M. Healy
Bridget M. Healy, Director 

POWER OF ATTORNEY 

Pursuant to Item 601(b)(24) of Regulation SK and Rule 462(b) of the Securities Act of 1933

The undersigned, on behalf of the company set forth below, hereby constitutes and appoints the individuals set forth
below and each of them individually as my true and lawful attorneys with full power to them and each of them to sign
for me and in my name and in the capacity indicated below any and all amendments to the Registration Statements listed
below filed with the Securities and Exchange Commission under the Securities Act of 1933 and the Investment
Company Act of 1940 and any documentation, including Form N-8F, necessary to deregister any such registrations or to
deregister any of the entities (including any issuing separate accounts) associated with the issuance of any such
registrations.

COMPANY: ING USA Annuity and Life Insurance Company
INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum and Michael A. Pignatella

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351    333-28769    333-70600    333-124953    333-133156 
033-34827    333-30180    333-90516    333-133152    333-133944 
033-59261    333-33914    333-101481    333-133153    333-133076 
333-28679    333-57218    333-111686    333-133154     
333-28755    333-63692    333-117260    333-133155     

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626    811-08524 

I hereby ratify and confirm on this 13th day of December, 2007, my signature as it may be signed by my said attorneys to
any such registration statements and any and all amendments thereto.

Signature
 
/s/ Robert G. Leary
Robert G. Leary, Director 

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