-----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, GKgVSUdg2IsecBlp3a3X0HiNlbTuE5YW1Js/uqKdJkr4WlxNHtuPgtqGVIZu95gu MpGshJHDaRe9L/aCM9w8KA== 0000836687-08-000030.txt : 20080124 0000836687-08-000030.hdr.sgml : 20080124 20080124161313 ACCESSION NUMBER: 0000836687-08-000030 CONFORMED SUBMISSION TYPE: 497 PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080124 DATE AS OF CHANGE: 20080124 EFFECTIVENESS DATE: 20080124 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: 497 SEC ACT: 1933 Act SEC FILE NUMBER: 333-57218 FILM NUMBER: 08547779 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 C000002511 ING SMARTDESIGN VARIABLE ANNUITY 497 1 ingusarlnymaysubstitution.htm NOTICE ONE FUND SUBSTITUTION ingusarlnymaysubstitution.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

January 24, 2008
Prospectus SUPPLEMENT

ING USA Annuity and Life Insurance Company
ReliaStar Life Insurance Company of New York

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

SUBSTITUTION NOTICE

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

Replaced Fund   Substitute Fund
ProFunds VP Small-Cap   ING Russell Small Cap Index Portfolio –
    Service Class

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

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

Important information about the proposed substitution:
·   Prior to the effective date of this substitution and for 30 days thereafter, we will not impose
    restrictions or fees on transfers from the Replaced Fund (other than restrictions related to frequent or
    disruptive transfers).
 
·   On the effective date of this substitution, all amounts you have allocated to the subaccount investing
    in the Replaced Fund will automatically be reallocated to the corresponding Substitute Fund.
    Thereafter, all future allocations directed to the subaccount that invested in the Replaced Fund will be
    automatically allocated to the Substitute Fund.
 
·   You will not incur any fees or charges, or any tax liability, because of the substitution, and your
    account value immediately before this substitution will equal your account value immediately after
    this substitution.
 
·   The total expenses of the Substitute Fund are less than those of the Replaced Fund.
 
·   The investment objective and policies are the same for the Substitute Fund and the Replaced Fund.
 
·   Prior to the effective date of this substitution, you will receive another notice: indicating the effective
    date of this substitution; providing further details about the Substitute Fund; and reiterating your
    rights related to the substitution.

INGUSA-RLNY - 147851   01/08

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