Ldmk-Leg-WFLdmk 6-19-08 -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

497 1 final.htm NOTICE ONE SUPPLEMENT Ldmk-Leg-WFLdmk 6-19-08 -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

SUPPLEMENT Dated June 24, 2008
To The Prospectus Dated April 28, 2008 For

ING GoldenSelect Access		ING GoldenSelect Premium Plus
ING Architect		SmartDesign Advantage
ING GoldenSelect DVA		SmartDesign Variable Annuity
ING GoldenSelect DVA Plus		SmartDesign Signature
ING GoldenSelect ESII		ING Empire Innovations
ING GoldenSelect Generations		ING Empire Traditions
ING GoldenSelect Landmark

Issued By ING USA Annuity and Life Insurance Company

Through Separate Account B of ING USA Annuity and Life Insurance Company

And

Issued By ReliaStar Life Insurance Company of New York
Through Its Separate Account NY-B

This supplement is notice of some forthcoming changes to the investment portfolios available under 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 or want to give us any instructions in this regard, then please call our
Customer Contact Center at 1-800-366-0066. You may also call us for copies of the prospectus for any
portfolio.

IMPORTANT INFORMATION REGARDING REORGANIZATIONS

On March 27, 2008, the Board of Trustees of the ING Capital Guardian U.S. Equities Portfolio (Class S)
approved an agreement to reorganize the ING Capital Guardian U.S. Equities Portfolio (Class S) with and into
the ING VP Growth & Income Portfolio (Class S). The agreement is subject to shareholder approval. If
shareholder approval is obtained, it is expected that the reorganization will take place on or about September 6,
2008, resulting in a shareholder of the ING Capital Guardian U.S. Equities Portfolio (Class S) becoming a
shareholder of the ING VP Growth & Income Portfolio (Class S). Each shareholder will thereafter hold shares
of the ING VP Growth & Income Portfolio (Class S) having equal aggregate value as shares of the ING Capital
Guardian U.S. Equities Portfolio (Class S), and the ING Capital Guardian U.S. Equities Portfolio (Class S) will
no longer be available under the contract. Accordingly, unless you provide us with alternative allocation
instructions, all future allocations directed to the ING Capital Guardian U.S. Equities Portfolio (Class S) will be
automatically allocated to the ING VP Growth & Income Portfolio (Class S).

On March 27, 2008, the Board of Trustees of the ING Wells Fargo Disciplined Value Portfolio (Class S)
approved an agreement to reorganize the ING Wells Fargo Disciplined Value Portfolio (Class S) with and into
the ING Pioneer Mid Cap Value Portfolio (Class S). The agreement is subject to shareholder approval. If
shareholder approval is obtained, it is expected that the reorganization will take place on or about September 6,
2008, resulting in a shareholder of the ING Wells Fargo Disciplined Value Portfolio (Class S) becoming a
shareholder of the ING Pioneer Mid Cap Value Portfolio (Class S). Each shareholder will thereafter hold shares
of the ING Pioneer Mid Cap Value Portfolio (Class S) having equal aggregate value as shares of the ING Wells
Fargo Disciplined Value Portfolio (Class S), and the ING Wells Fargo Disciplined Value Portfolio (Class S) will
no longer be available under the contract. Accordingly, unless you provide us with alternative allocation
instructions, all future allocations directed to the ING Wells Fargo Disciplined Value Portfolio (Class S) will be
automatically allocated to the ING Pioneer Mid Cap Value Portfolio (Class S).

You may give us alternative allocation instructions at any time by contacting our Customer Contact Center at
1-800-366-0066.

ING USA & RLNY - 150132

1 06/08

IMPORTANT INFORMATION REGARDING LIQUIDATIONS

shareholder approval. If shareholder approval is obtained, it is expected that the liquidation and dissolution will

take place on or about September 6, 2008. The liquidation and dissolution is being proposed because the

portfolio has been less than popular with the public than originally anticipated, and it is not anticipated that the
portfolio will gather substantial assets in the future. Maintaining the portfolio at its current asset levels has been
determined not to be beneficial in the long-term to shareholders.

Before the liquidation date, you may reallocate contract value in the ING VP Financial Services Portfolio (Class
S) to another portfolio available under the contract. This reallocation will neither count as a transfer for
purposes of our Excessive Trading Policy nor be subject to a transfer charge under the contract. Contract value
remaining in the ING VP Financial Services Portfolio (Class S) on the liquidation date will be placed in the ING
Lehman Brothers U.S. Aggregate Bond Index Portfolio (Class S). Thereafter, the ING VP Financial Services
Portfolio (Class S) will no longer be available under the contract.

The calculation of your contract’s death benefit and the benefits of any living benefit rider may be subject to
fund classifications and/or an asset allocation requirement. Please note that the ING Lehman Brothers U.S.
Aggregate Bond Index Portfolio (Class S) is classified as a Covered Fund, and is a Fixed Allocation Fund for
purposes of Fixed Allocation Funds Automatic Rebalancing, if applicable. Please refer to the prospectus for
your variable annuity contract for more information. It is important to request a reallocation before the
liquidation date if you do not want your contract value in the ING VP Financial Services Portfolio (Class S) to
be placed in the ING Lehman Brothers U.S. Aggregate Bond Index Portfolio (Class S).

You may obtain additional copies of the prospectus for any portfolio and give us alternative allocation
instructions at any time by contacting our Customer Contact Center at 1-800-366-0066.

ING USA & RLNY - 150132

2 06/08

IMPORTANT INFORMATION REGARDING SUBSTITUTION

On May 23, 2008, the Securities and Exchange Commission issued an order permitting the following fund
substitution:

Replaced Fund		Substitute Fund

ProFund VP Small-Cap Portfolio		ING Russell Small Cap Index Portfolio – Class S

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
Insurance Company		Separate Account NY-B

Please note:

We expect to effect this substitution on or about September 6, 2008.
You have the right, if you so choose, at any time prior to the effective date, to reallocate or withdraw accumulated value from the Replaced Fund, or otherwise terminate your interest therein in accordance with the terms and conditions of the contract.
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 Replaced Fund will automatically be reallocated to the Substitute Fund. Thereafter, all future allocations directed to 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, and the investment objectives and policies are the same for both.
We will not exercise any right we may have under the contract to impose additional restrictions or fees on transfers from the Replaced Fund (other than restrictions related to frequent or disruptive transfers) for a period of at least 30 days following the effective date of the substitution.

ING USA & RLNY - 150132

3 06/08

SUPPLEMENT Dated June 24, 2008
To The Prospectus Dated April 28, 2008 For

ING GoldenSelect Opportunities

ING GoldenSelect Legends

Issued By ING USA Annuity and Life Insurance Company

Through Separate Account B of ING USA Annuity and Life Insurance Company

This supplement is notice of some forthcoming changes to the investment portfolios available under 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 or want to give us any instructions in this regard, then please call
our Customer Contact Center at 1-800-366-0066. You may also call us for copies of the prospectus for
any portfolio.

IMPORTANT INFORMATION REGARDING REORGANIZATIONS

On March 27, 2008, the Board of Trustees of the ING Capital Guardian U.S. Equities Portfolio
(Service 2) approved an agreement to reorganize the ING Capital Guardian U.S. Equities Portfolio
(Service 2) with and into the ING VP Growth & Income Portfolio (Class S). The agreement is subject to
shareholder approval. If shareholder approval is obtained, it is expected that the reorganization will take
place on or about September 6, 2008, resulting in a shareholder of the ING Capital Guardian U.S.
Equities Portfolio (Service 2) becoming a shareholder of the ING VP Growth & Income Portfolio (Class
S). Each shareholder will thereafter hold shares of the ING VP Growth & Income Portfolio (Class S)
having equal aggregate value as shares of the ING Capital Guardian U.S. Equities Portfolio (Service 2),
and the ING Capital Guardian U.S. Equities Portfolio (Service 2) will no longer be available under the
contract. Accordingly, unless you provide us with alternative allocation instructions, all future allocations
directed to the ING Capital Guardian U.S. Equities Portfolio (Service 2) will be automatically allocated to
the ING VP Growth & Income Portfolio (Class S).

On March 27, 2008, the Board of Trustees of the ING Wells Fargo Disciplined Value Portfolio
(Service 2) approved an agreement to reorganize the ING Wells Fargo Disciplined Value Portfolio
(Service 2) with and into the ING Pioneer Mid Cap Value Portfolio (Service Class). The agreement is
subject to shareholder approval. If shareholder approval is obtained, it is expected that the reorganization
will take place on or about September 6, 2008, resulting in a shareholder of the ING Wells Fargo
Disciplined Value Portfolio (Service 2) becoming a shareholder of the ING Pioneer Mid Cap Value
Portfolio (Service Class). Each shareholder will thereafter hold shares of the ING Pioneer Mid Cap Value
Portfolio (Service Class) having equal aggregate value as shares of the ING Wells Fargo Disciplined
Value Portfolio (Service 2), and the ING Wells Fargo Disciplined Value Portfolio (Service 2) will no
longer be available under the contract. Accordingly, unless you provide us with alternative allocation
instructions, all future allocations directed to the ING Wells Fargo Disciplined Value Portfolio (Service 2)
will be automatically allocated to the ING Pioneer Mid Cap Value Portfolio (Service Class).

You may give us alternative allocation instructions at any time by contacting our Customer Contact
Center at 1-800-366-0066.

ING USA Oppor-Legends - 150136

06/08

IMPORTANT INFORMATION REGARDING LIQUIDATIONS

On May 30, 2008, the Board of Trustees of the ING Partners, Inc. approved the proposed liquidation and
dissolution plan of the ING UBS U.S. Small Cap Growth Portfolio (Service Class). The plan is subject
to shareholder approval. If shareholder approval is obtained, it is expected that the liquidation and
dissolution will take place on or about September 6, 2008. The liquidation and dissolution is being
proposed because the portfolio has been less than popular with the public than originally anticipated, and
it is not anticipated that the portfolio will gather substantial assets in the future. Maintaining the portfolio
at its current asset levels has been determined not to be beneficial in the long-term to shareholders.

Before the liquidation date, you may reallocate contract value in the ING UBS U.S. Small Cap Growth
Portfolio (Service Class) to another portfolio available under the contract. This reallocation will neither
count as a transfer for purposes of our Excessive Trading Policy nor be subject to a transfer charge under
the contract. Contract value remaining in the ING UBS U.S. Small Cap Growth Portfolio (Service Class)
on the liquidation date will be placed in the ING Liquid Assets Portfolio (Service 2). Thereafter, the ING
UBS U.S. Small Cap Growth Portfolio (Service Class) will no longer be available under the contract.

The calculation of your contract’s death benefit and the benefits of any living benefit rider may be subject
to fund classifications and/or asset allocation requirement. Please note that the ING Liquid Assets
Portfolio (Service 2) is classified as a Special Fund, and is an Accepted Fund for purposes of Fixed
Allocation Funds Automatic Rebalancing. Please refer to the prospectus for your variable annuity
contract for more information. It is important to request a reallocation before the liquidation date if you
do not want your contract value in the ING UBS U.S. Small Cap Growth Portfolio (Service Class) to be
placed in the ING Liquid Assets Portfolio (Service 2).

On January 31, 2008, the Board of Trustees of the ING Variable Products Trust approved the proposed
liquidation and dissolution plan of the ING VP Financial Services Portfolio (Class S). The plan is
subject to shareholder approval. If shareholder approval is obtained, it is expected that the liquidation and
dissolution will take place on or about September 6, 2008. The liquidation and dissolution is being
proposed because the portfolio has been less than popular with the public than originally anticipated, and
it is not anticipated that the portfolio will gather substantial assets in the future. Maintaining the portfolio
at its current asset levels has been determined not to be beneficial in the long-term to shareholders.

Before the liquidation date, you may reallocate contract value in the ING VP Financial Services Portfolio
(Class S) to another portfolio available under the contract. This reallocation will neither count as a
transfer for purposes of our Excessive Trading Policy nor be subject to a transfer charge under the
contract. Contract value remaining in the ING VP Financial Services Portfolio (Class S) on the
liquidation date will be placed in the ING Lehman Brothers U.S. Aggregate Bond Index Portfolio (Class
S). Thereafter, the ING VP Financial Services Portfolio (Class S) will no longer be available under the
contract.

The calculation of your contract’s death benefit and the benefits of any living benefit rider may be subject
to fund classifications and/or an asset allocation requirement. Please note that the ING Lehman Brothers
U.S. Aggregate Bond Index Portfolio (Class S) is classified as a Covered Fund, and is a Fixed Allocation
Fund for purposes of Fixed Allocation Funds Automatic Rebalancing, if applicable. Please refer to the
prospectus for your variable annuity contract for more information. It is important to request a
reallocation before the liquidation date if you do not want your contract value in the ING VP Financial
Services Portfolio (Class S) to be placed in the ING Lehman Brothers U.S. Aggregate Bond Index
Portfolio (Class S).

You may obtain additional copies of the prospectus for any portfolio and give us alternative allocation
instructions at any time by contacting our Customer Contact Center at 1-800-366-0066.

ING USA Oppor-Legends - 150136

06/08

IMPORTANT INFORMATION REGARDING SUBSTITUTION

On May 23, 2008, the Securities and Exchange Commission issued an order permitting the following
fund substitution:

Replaced Fund		Substitute Fund

ProFund VP Small-Cap Portfolio		ING Russell Small Cap Index Portfolio – Class S

Subaccounts of the following separate account invests in the Replaced Fund:

Separate Account B of ING USA Annuity and Life Insurance Company

Please note:

We expect to effect this substitution on or about September 6, 2008.
You have the right, if you so choose, at any time prior to the effective date, to reallocate or withdraw accumulated value from the Replaced Fund, or otherwise terminate your interest therein in accordance with the terms and conditions of the contract.
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 Replaced Fund will automatically be reallocated to the Substitute Fund. Thereafter, all future allocations directed to 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, and the investment objections and policies are the same for both.
We will not exercise any right we may have under the contract to impose additional restrictions or fees on transfers from the Replaced Fund (other than restrictions related to frequent or disruptive transfers) for a period of at least 30 days following the effective date of the substitution.

ING USA Oppor-Legends - 150136

06/08

SUPPLEMENT Dated June 24, 2008
To The Current Prospectus For

Wells Fargo Landmark		DVA Plus – NY
Wells Fargo Opportunities

Issued By ING USA Annuity and Life Insurance Company
Through Separate Account B of ING USA Annuity and Life Insurance Company
And
Issued by ReliaStar Life Insurance Company of New York
Through Its Separate Account NY-B

IMPORTANT INFORMATION REGARDING REORGANIZATIONS

On March 27, 2008, the Board of Trustees of the ING Capital Guardian U.S. Equities Portfolio (Class S)
approved an agreement to reorganize the ING Capital Guardian U.S. Equities Portfolio (Class S) with and
into the ING VP Growth & Income Portfolio (Class S). The agreement is subject to shareholder approval. If
shareholder approval is obtained, it is expected that the reorganization will take place on or about September
6, 2008, resulting in a shareholder of the ING Capital Guardian U.S. Equities Portfolio (Class S) becoming a
shareholder of the ING VP Growth & Income Portfolio (Class S). Each shareholder will thereafter hold
shares of the ING VP Growth & Income Portfolio (Class S) having equal aggregate value as shares of the
ING Capital Guardian U.S. Equities Portfolio (Class S), and the ING Capital Guardian U.S. Equities
Portfolio (Class S) will no longer be available under the contract. Accordingly, unless you provide us with
alternative allocation instructions, all future allocations directed to the ING Capital Guardian U.S. Equities
Portfolio (Class S) will be automatically allocated to the ING VP Growth & Income Portfolio (Class S).

On March 27, 2008, the Board of Trustees of the ING Wells Fargo Disciplined Value Portfolio (Class S)
approved an agreement to reorganize the ING Wells Fargo Disciplined Value Portfolio (Class S) with and
into the ING Pioneer Mid Cap Value Portfolio (Class S). The agreement is subject to shareholder approval.
If shareholder approval is obtained, it is expected that the reorganization will take place on or about
September 6, 2008, resulting in a shareholder of the ING Wells Fargo Disciplined Value Portfolio (Class S)
becoming a shareholder of the ING Pioneer Mid Cap Value Portfolio (Class S). Each shareholder will
thereafter hold shares of the ING Pioneer Mid Cap Value Portfolio (Class S) having equal aggregate value as
shares of the ING Wells Fargo Disciplined Value Portfolio (Class S), and the ING Wells Fargo Disciplined
Value Portfolio (Class S) will no longer be available under the contract. Accordingly, unless you provide us
with alternative allocation instructions, all future allocations directed to the ING Wells Fargo Disciplined
Value Portfolio (Class S) will be automatically allocated to the ING Pioneer Mid Cap Value Portfolio (Class
S).

You may give us alternative allocation instructions at any time by contacting our Customer Contact Center at
1-800-366-0066.

GW- Lndmk-Oppor-DVA+NY - 150149 1

06/08

IMPORTANT INFORMATION REGARDING LIQUIDATIONS

On May 30, 2008, the Board of Trustees of the ING Partners, Inc. approved the proposed liquidation and
dissolution plan of the ING UBS U.S. Small Cap Growth Portfolio (Service Class). The plan is subject to
shareholder approval. If shareholder approval is obtained, it is expected that the liquidation and dissolution
will take place on or about September 6, 2008. The liquidation and dissolution is being proposed because the
portfolio has been less than popular with the public than originally anticipated, and it is not anticipated that
the portfolio will gather substantial assets in the future. Maintaining the portfolio at its current asset levels
has been determined not to be beneficial in the long-term to shareholders.

Before the liquidation date, you may reallocate contract value in the ING UBS U.S. Small Cap Growth
Portfolio (Service Class) to another portfolio available under the contract. This reallocation will neither
count as a transfer for purposes of our Excessive Trading Policy nor be subject to a transfer charge under the
contract. Contract value remaining in the ING UBS U.S. Small Cap Growth Portfolio (Service Class) on the
liquidation date will be placed in the ING Liquid Assets Portfolio (Class S). Thereafter, the ING UBS U.S.
Small Cap Growth Portfolio (Service Class) will no longer be available under the contract.

The calculation of your contract’s death benefit and the benefits of any living benefit rider may be subject to
fund classifications and/or asset allocation requirement. Please note that the ING Liquid Assets Portfolio
(Class S) is classified as a Special Fund, and is an Accepted Fund for purposes of Fixed Allocation Funds
Automatic Rebalancing. Please refer to the prospectus for your variable annuity contract for more
information. It is important to request a reallocation before the liquidation date if you do not want your
contract value in the ING UBS U.S. Small Cap Growth Portfolio (Service Class) to be placed in the ING
Liquid Assets Portfolio (Class S).

On January 31, 2008, the Board of Trustees of the ING Variable Products Trust approved the proposed
liquidation and dissolution plan of the ING VP Financial Services Portfolio (Class S). The plan is subject
to shareholder approval. If shareholder approval is obtained, it is expected that the liquidation and
dissolution will take place on or about September 6, 2008. The liquidation and dissolution is being proposed
because the portfolio has been less than popular with the public than originally anticipated, and it is not
anticipated that the portfolio will gather substantial assets in the future. Maintaining the portfolio at its
current asset levels has been determined not to be beneficial in the long-term to shareholders.

Before the liquidation date, you may reallocate contract value in the ING VP Financial Services Portfolio
(Class S) to another portfolio available under the contract. This reallocation will neither count as a transfer
for purposes of our Excessive Trading Policy nor be subject to a transfer charge under the contract. Contract
value remaining in the ING VP Financial Services Portfolio (Class S) on the liquidation date will be placed
in the ING Lehman Brothers U.S. Aggregate Bond Index Portfolio (Class S). Thereafter, the ING VP
Financial Services Portfolio (Class S) will no longer be available under the contract.

The calculation of your contract’s death benefit and the benefits of any living benefit rider may be subject to
fund classifications and/or an asset allocation requirement. Please note that the ING Lehman Brothers U.S.
Aggregate Bond Index Portfolio (Class S) is classified as a Covered Fund, and is a Fixed Allocation Fund for
purposes of Fixed Allocation Funds Automatic Rebalancing, if applicable. Please refer to the prospectus for
your variable annuity contract for more information. It is important to request a reallocation before the
liquidation date if you do not want your contract value in the ING VP Financial Services Portfolio (Class S)
to be placed in the ING Lehman Brothers U.S. Aggregate Bond Index Portfolio (Class S).

You may obtain additional copies of the prospectus for any portfolio and give us alternative allocation
instructions at any time by contacting our Customer Contact Center at 1-800-366-0066.

GW- Lndmk-Oppor-DVA+NY - 150149 2

06/08

IMPORTANT INFORMATION REGARDING SUBSTITUTION

On May 23, 2008, the Securities and Exchange Commission issued an order permitting the following fund
substitution:

Replaced Fund		Substitute Fund

ProFund VP Small-Cap Portfolio		ING Russell Small Cap Index Portfolio – Class S

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

Please note:

We expect to effect this substitution on or about September 6, 2008.
You have the right, if you so choose, at any time prior to the effective date, to reallocate or withdraw accumulated value from the Replaced Fund, or otherwise terminate your interest therein in accordance with the terms and conditions of the contract.
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 Replaced Fund will automatically be reallocated to the Substitute Fund. Thereafter, all future allocations directed to 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, and the investment objections and policies are the same for both.
We will not exercise any right we may have under the contract to impose additional restrictions or fees on transfers from the Replaced Fund (other than restrictions related to frequent or disruptive transfers) for a period of at least 30 days following the effective date of the substitution.

GW- Lndmk-Oppor-DVA+NY - 150149 3

06/08