485BPOS 1 final.htm REGISTRATION STATEMENT final.htm - Generated by SEC Publisher for SEC Filing
As filed with the Securities and Exchange  Registration No. 333-28679 
Commission on June 25, 2009  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. 51  [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)
and
J. Neil McMurdie, Esq.
One Orange Way
Windsor, CT 06095
(860) 580-2824

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):

[ X ]  immediately upon filing pursuant to paragraph (b) of Rule 485 
[ ]    on [ ] 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

PARTS A and B

EXPLANATORY NOTE: Each of the Prospectus and Statement of Additional Information, dated May 1, 2009 and as supplemented, is incorporated into Parts A and B, respectively, of this amendment by reference to Post-Effective Amendment No. 50 to this Registration Statement, as filed on April 30, 2009 (Accession No. 0000836687-09-000105). 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 June 25, 2009
To The Prospectus Dated May 1, 2009 For
 
ING GoldenSelect Opportunities 
 
Issued By ING USA Annuity and Life Insurance Company 
Through Its Separate Account B

This supplement updates the 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.

I.

The following additional investment portfolio will be available under your Contract – effective July 20, 2009, with more information about it hereby added to “Appendix B – The Investment Portfolios” (and its name hereby added to the list of available investment portfolios toward the front of the prospectus).

Fund Name  Investment Adviser/  Investment Objective 
  Subadviser   
ING Variable Portfolios, Inc.     
   ING Russell™ Large Cap Growth Index  Investment Adviser: ING  Seeks investment results (before fees 
   Portfolio (Class S)  Investments, LLC  and expenses) that correspond to the 
  Investment Subadviser: ING  total return of the Russell Top 200® 
  Investment Management Co.  Growth Index. 

.

Effective after the close of business on or about July 17, 2009, the following investment portfolios will no longer be available for new investments under your Contract.

ING Clarion Global Real Estate Portfolio 
ING Clarion Real Estate Portfolio 
ING Global Resources Portfolio 
ING JPMorgan Emerging Markets Equity Portfolio 
ING Multi-Manager International Small Cap Equity Portfolio 

Any subsequent payment(s) designated for a subaccount that invests in an investment portfolio that is no longer available for new investment will be allocated proportionally among the other subaccount(s) in your current allocation.

III.

Effective immediately please note the following Investment Adviser change, as underlined.

ING Investors Trust.   
ING Oppenheimer Active Allocation Portfolio (Class S)  Investment Objective Seeks long-term growth of capital 
     Investment Adviser: ING Investments, LLC  with a secondary objective of current income. 
     Investment Subadviser: OppenheimerFunds, Inc.   

Opportunities - 153999

06/2009

Effective immediately please note the following Investment Subadviser change, as underlined.

ING Variable Portfolios, Inc.   
ING U.S. Bond Index Portfolio (Class S)  Investment Objective Seeks investment results (before 
   Investment Adviser: ING Investments, LLC  fees and expenses) that correspond to the total return of the 
   Investment Subadviser: Neuberger Berman Fixed  Barclays Capital U.S. Aggregate Bond Index®. 
   Income LLC   

All references in the prospectus investment portfolios list and the investment portfolios appendix are hereby changed accordingly.

IV.

Note: Under the section of the prospectus that is titled “ING USA Annuity and Life Insurance Company” please replace the paragraph that begins with “Lion Connecticut is the holding company for Directed Services LLC,” with the following paragraph:

Directed Services LLC, the distributor of the Contracts and the investment manager of the ING Investors Trust, is also a wholly owned indirect subsidiary of ING. ING also indirectly owns ING Investments, LLC and ING Investment Management Co., portfolio managers of the ING Investors Trust and the investment managers of the ING Variable Insurance Trust, ING Variable Products Trust and ING Variable Product Portfolios, respectively.

Opportunities - 153999

06/2009

PART C - OTHER INFORMATION

ITEM 24. FINANCIAL STATEMENTS AND EXHIBITS 
 
 Financial Statements: 
 (a)(1)  Incorporated in Part A: 
    Condensed Financial Information 
(2)  Incorporated 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, 2008, 2007, and 2006 
    -  Balance Sheets as of December 31, 2008 and 2007 
    -  Statements of Changes in Shareholder’s Equity for the years ended December 31, 
      2008, 2007, and 2006 
    -  Statements of Cash Flows for the years ended December 31, 2008, 2007, and 2006 
    -  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, 2008 
    -  Statements of Operations for the year ended December 31, 2008 
    -  Statements of Changes in Net Assets for the years ended December 31, 2008 and 2007 
    -  Notes to Financial Statements 
    Condensed Financial Information (Accumulation Unit Values) 
 
 
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). 
 
cc.  Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING 
  LifePay Plus) (IU-RA-3077),incorporated herein by reference to Post-Effective 
  Amendment No. 43 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 7, 2008 (File Nos. 333-28755, 811-05626). 
 
dd.  Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING 
  Joint LifePay Plus) (IU-RA-3078), incorporated herein by reference to Post-Effective 
  Amendment No. 43 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 7, 2008 (File Nos. 333-28755, 811-05626). 
 
ee.  Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING 
  LifePay Plus) (IU-RA-4010) (05-01-2009), incorporated herein by reference to Post 
  Effective Amendment No. 50 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 30, 2009 (File Nos. 333-28679, 811-05626). 

  ff.  Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING 
    Joint LifePay Plus) (IU-RA-4011) (05-01-2009), incorporated herein by reference to Post 
    Effective Amendment No. 50 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 30, 2009 (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). 
 
  d.  Deferred Variable Annuity Application (137098) (04-28-2008), incorporated herein by 
    reference to Post-Effective Amendment No. 43 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 7, 2008 (File Nos. 333-28755, 811-05626). 
 
  e.  Deferred Variable Annuity Application (137098) (10-6-2008), incorporated herein by 
    reference to Post-Effective Amendment No. 41 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 September 10, 2008 (File Nos. 333-28769, 811- 
    05626). 
 
  f.  Deferred Variable Annuity Application (137098) (1/12/2009), incorporated herein by 
    reference to Post-Effective Amendment No. 42 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 29, 2008 (File Nos. 333-28769, 811- 
    05626). 
 
  g.  Deferred Variable Annuity Application (151279) (05-01-2009), incorporated herein by 
    reference to Post Effective Amendment No. 50 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 30, 2009 (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 No. 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 No. 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 No. 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.  Amendment No. 1 to the Business Agreement dated April 30, 2003, as amended on 
  January 1, 2008 by and among ING USA Annuity and Life Insurance Company, ReliaStar 
  Life Insurance Company, ReliaStar Life Insurance Company of New York, Security Life 
  of Denver Insurance Company, ING Life Insurance and Annuity Company, ING America 
  Equities, Inc., ING Financial Advisers, LLC, Directed Services LLC, American Funds 
  Distributors and Capital Research and Management Company, incorporated herein by 
  reference to Pre-Effective Amendment No. 1 to the Form N-6 Registration Statement of 
  Security Life of Denver Insurance Company and its Security Life Separate Account L1, 
  File No. 333-153337, as filed on November 14, 2008. 
 
g.  Fourth Amended and Restated Fund Participation Agreement entered into as of the 28th 
  day of April, 2008, as amended among ING USA Annuity and Life Insurance Company, 
  ReliaStar Life Insurance Company of New York, ING Investors Trust, Directed Services, 
  LLC, ING Funds Distributor, LLC, American Funds Insurance Series and Capital 
  Research and Management Company, incorporated herein by reference to Post-Effective 
  Amendment No. 14 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 December 29, 2008 (File Nos. 333-115515, 811-07935). 
 
h.  Participation Agreement entered into as of the 15th day of September, 2008, as amended 
  among ING USA Annuity and Life Insurance Company, ReliaStar Life Insurance 
  Company of New York, ING Investors Trust, Directed Services, LLC, ING Funds 
  Distributor, LLC, American Funds Insurance Series and Capital Research and 
  Management Company, incorporated herein by reference to Post-Effective Amendment 
  No. 14 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 December 29, 2008 (File Nos. 333-115515, 811-07935). 
 
i.  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). 
 
j.  Rule 22c-2 Agreement dated no later than April 16, 2007 is effective October 16, 2007 
  between ING Funds Services, LLC, ING Life Insurance and Annuity Company, ING 
  National Trust, ING USA Annuity and Life Insurance Company, ReliaStar Life Insurance 
  Company, ReliaStar Life Insurance Company of New York, Security Life of Denver 
  Insurance Company and Systematized Benefits Administrators Inc., incorporated by 
  reference to Post-Effective Amendment No. 50 to Registration Statement on Form N-4 
  (File No. 033-75962), as filed on June 15, 2007. 

k.  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). 
 
l.  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). 
 
m.  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). 
 
n.  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). 
 
o.  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). 
 
p.  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). 
 
q.  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). 
 
r.  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). 

s.  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). 
 
t.  Rule 22c-2 Agreement dated no later than April 16, 2007 and is effective as of October 
  16, 2007 between Fidelity Distributors Corporation, ING Life Insurance and Annuity 
  Company, ING National Trust, ING USA Annuity and Life Insurance Company, 
  ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of New York, 
  Security Life of Denver Insurance Company and Systematized Benefits Administrators 
  Inc., incorporated by reference to Post-Effective Amendment No. 50 to Registration 
  Statement on Form N-4 (File No. 033-75962), as filed on June 15, 2007. 
 
u.  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. 
 
v.  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). 
 
w.  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). 
 
x.  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). 
 
y.  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). 

z.  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). 
 
aa.  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). 
 
bb.  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). 
 
cc.  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). 
 
dd.  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). 
 
ee.  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). 
 
ff.  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). 
 
gg.  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). 

hh.  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). 
 
ii.  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). 
 
jj.  Rule 22c-2 Agreement dated no later than April 16, 2007, and is effective as of October 
  16, 2007, between BlackRock Distributors, Inc., on behalf of and as distributor for the 
  BlackRock Funds and the Merrill Lynch family of funds and ING Life Insurance and 
  Annuity Company, ING National Trust, ING USA Annuity and Life Insurance Company, 
  ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of New York, 
  Security Life of Denver Insurance Company and Systematized Benefits Administrators 
  Inc. incorporated by reference to Post-Effective Amendment No. 43 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 7, 2008 (File 
  Nos. 333-28755, 811-05626). 
 
kk.  Participation Agreement dated April 25, 2008, by and among BlackRock Variable Series 
  Funds, Inc., BlackRock Distributors, Inc., ING USA Annuity and Life Insurance 
  Company and ReliaStar Life Insurance Company of New York, incorporated herein by 
  reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement of 
  ReliaStar Life Insurance Company and its Select*Life Separate Account, filed on April 7, 
  2009; file No. 33-57244. 
 
ll.  Amendment to Participation Agreement dated April 25, 2008, by and among BlackRock 
  Variable Series Funds, Inc., BlackRock Distributors, Inc., ING USA Annuity and Life 
  Insurance Company and ReliaStar Life Insurance Company of New York, incorporated 
  herein by reference to Post-Effective Amendment No. 26 to the Form N-6 Registration 
  Statement of ReliaStar Life Insurance Company and its Select*Life Separate Account, 
  filed on April 7, 2009; file No. 33-57244. 
 
mm.  Administrative Services Agreement dated April 25, 2008, by and among BlackRock 
  Advisors, LLC and ING USA Annuity and Life Insurance Company and ReliaStar Life 
  Insurance Company of New York, incorporated herein by reference to Post-Effective 
  Amendment No. 26 to the Form N-6 Registration Statement of ReliaStar Life Insurance 
  Company and its Select*Life Separate Account, filed on April 7, 2009; file No. 33-57244. 
 
nn.  Amendment to Administrative Services Agreement dated April 25, 2008, by and among 
  BlackRock Advisors, LLC and ING USA Annuity and Life Insurance Company and 
  ReliaStar Life Insurance Company of New York, incorporated herein by reference to 
  Post-Effective Amendment No. 26 to the Form N-6 Registration Statement of ReliaStar 
  Life Insurance Company and its Select*Life Separate Account, filed on April 7, 2009; file 
  No. 33-57244. 

  oo.  Rule 22c-2 Agreement dated no later than April 16, 2007 and is effective as of October 
    16, 2007 between AIM Investment Services, Inc., ING Life Insurance and Annuity 
    Company, ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of New 
    York, Security Life of Denver Insurance Company and Systematized Benefits 
    Administrators Inc., incorporated by reference to Post-Effective Amendment No. 50 to 
    Registration Statement on Form N-4 (File No. 033-75962), as filed on June 15, 2007. 
 
  pp.  Rule 22c-2 Agreement dated April 16, 2007 and is effective as of October 16, 2007 
    among Columbia Management Services, Inc., ING Life Insurance and Annuity Company, 
    ING National Trust, ING USA Annuity and Life Insurance Company, ReliaStar Life 
    Insurance Company, ReliaStar Life Insurance Company of New York, Security Life of 
    Denver Life Insurance Company and Systematized Benefits Administrators Inc., 
    incorporated by reference to Post-Effective Amendment No. 3 to Registration Statement 
    on Form N-4 (File No. 333-134760), as filed on July 27, 2007. 
 
(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 
Thomas J. McInerney*  One Orange Way  President, Director and Chairman 
  Windsor, CT 06095-4774   
Bridget M. Healy*  230 Park Avenue, 13th Floor  Director 
  New York, NY 10169   
Donald W. Britton*  5780 Powers Ferry Road  Director 
  Atlanta, GA 30327-4390   
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 
  Atlanta, GA 30327-4390  and Executive Vice President 
Steven T. Pierson*  5780 Powers Ferry Road  Senior Vice President and Chief 
  Atlanta, GA 30327-4390  Accounting Officer 
Boyd G. Combs  5780 Powers Ferry Road  Senior Vice President, Tax 
  Atlanta, GA 30327-4390   
Daniel P. Mulheran, Sr.  20 Washington Avenue South  Senior Vice President 
  Minneapolis, MN 55401   
Sue Collins  One Orange Way  Senior Vice President 
  Windsor, CT 06095-4774   
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   
Francis de Regnaucourt  1475 Dunwoody Drive  Vice President and Appointed 
  West Chester, PA 19380  Actuary 

Name  Principal Business Address  Position(s) with Depositor 
Linda E. Senker  1475 Dunwoody Drive  Vice President and Chief 
  West Chester, PA 19380  Compliance Officer 
Joy M. Benner  20 Washington Avenue South  Secretary 
  Minneapolis, MN 55401   

*Principal delegated legal authority to execute this registration statement pursuant to Powers of Attorney, Exhibit 13, attached.

ITEM 26: PERSONS CONTROLLED BY OR UNDER COMMON CONTROL WITH THE DEPOSITOR OR REGISTRANT

Incorporated herein by reference to Item 28 in Post-Effective Amendment No. 26 to Registration Statement on Form N-6 for Select*Life Variable Account of ReliaStar Life Insurance Company (File No. 33-57244), as filed with the Securities and Exchange Commission on April 7, 2009.

ITEM 27: NUMBER OF CONTRACT OWNERS

As of April 30, 2009 there are 7,165 qualified contract owners and 5,784 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. Consistent with the laws of the State of Iowa, ING America Insurance Holdings, Inc. maintains a Professional Liability and fidelity bond 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 financial interest of 50% or more. These policies include the principal underwriter, as well as, the depositor. Additionally, the parent company of ING America Insurance Holdings, Inc., ING Groep N.V., maintains excess umbrella coverage with limits in excess of €125,000,000. The policies provide 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 through its Separate Accounts A, B and EQ, and Alger Separate Account A; and ReliaStar Life Insurance Company of New York through its Separate Account NY-B.

(b) The following information is furnished with respect to the principal officers and directors of Directed Services LLC, the Registrant’s Distributor.

Name  Principal Business Address  Positions and Offices with Underwriter 
 
Ann H. Hughes  1475 Dunwoody Drive, Floor 2B  President and Director 
  West Chester, PA 19380-1478   
 
Shaun P. Mathews  10 State House Square  Director and Executive Vice President 
  Hartford, CT 06103   
 
William L. Lowe  One Orange Way  Director 
  Windsor, CT 06095   
 
Richard E. Gelfand  1475 Dunwoody Drive  Chief Financial Officer 
  West Chester, PA 19380-1478   
 
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 
  Scottsdale, AZ 85258   
 
Stanley D. Vyner  230 Park Avenue, 13th Floor  Senior Vice President 
  New York, NY 10169   
 
William D. Wilcox  One Orange Way  Chief Compliance Officer 
  Windsor, CT 06095   
 
Ernest C’Debaca  7337 E Doubletree Ranch Road  Investment Advisor Chief Compliance 
  Scottsdale, AZ 85258  Officer and Senior Vice President 
 
Julius A. Drelick, III  7337 E Doubletree Ranch Road  Vice President 
  Scottsdale, AZ 85258   
 
William A. Evans  10 State House Square  Vice President 
  Hartford, CT 06103   
 
Todd R. Modic  7337 E Doubletree Ranch Road  Vice President 
  Scottsdale, AZ 85258   

 Name  Principal Business Address  Positions and Offices with Underwriter 
 
 David S. Pendergrass  7337 E Doubletree Ranch Road  Vice President and Treasurer 
  Scottsdale, AZ 85258         
 
 Spencer T. Shell  5780 Powers Ferry Road  Vice President and Assistant Treasurer 
  Atlanta, GA 30327-4390       
 
 Joy M. Benner  20 Washington Avenue South  Secretary   
  Minneapolis, MN 55401       
 
 Randall K. Price  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  1475 Dunwoody Drive    Attorney-in-Fact   
  West Chester, PA 19380-1478       
 
(c)           
  2008 Net         
  Underwriting         
Name of Principal  Discounts and  Compensation  Brokerage   
Underwriter  Commission  on Redemption  Commissions  Compensation 
   Directed Services LLC  $603,785,462  $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 certifies that it meets the requirement of Securities Act Rule 485(b) for effectiveness of this Post-Effective Amendment to its Registration Statement on Form N-4 and has caused this Post-Effective Amendment to be signed on its behalf in the Town of Windsor, State of Connecticut, on the 25th day of June, 2009.

  SEPARATE ACCOUNT B 
  (Registrant) 
 
By:  ING USA ANNUITY AND LIFE INSURANCE COMPANY 
  (Depositor) 
 
By:                                    
  Thomas J. McInerney* 
  President, Director and Chairman (principal executive officer) 
 
By:  /s/ J. Neil McMurdie 
  J. Neil McMurdie 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 June 25, 2009.

Signatures  Titles 
 
                                                  President, Director and Chairman
Thomas J. McInerney*  (principal executive officer) 
 
    Senior Vice President and Chief Accounting Officer 
Steven T. Pierson*   
 
    Director, Executive Vice President and Chief Financial Officer 
David A. Wheat*   
 
    Director 
Bridget M. Healy*   
 
    Director 
Donald W. Britton*   
 
    Director and Senior Vice President 
Catherine H. Smith*   
 
By:  /s/ J. Neil McMurdie   
  J. Neil McMurdie as   
  Attorney-in-Fact   

*Executed by J. Neil McMurdie on behalf of those indicated pursuant to Powers of Attorney.

  EXHIBIT INDEX   
ITEM   EXHIBIT  TYPE # 
24(b)(9)  Opinion and Consent of Counsel  EX-99.B9 
24(b)(10)  Consent of Independent Registered Public Accounting Firm  EX-99.B10 
24(b)(13)  Powers of Attorney  EX-99.B13