485BPOS 1 sdsignaturefinal.htm REGISTRATION STATEMENT sdsignaturefinal.htm - Generated by SEC Publisher for SEC Filing
As filed with the Securities and Exchange  Registration No. 333-101481 
Commission on August 18, 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. 10  [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): 
                   [ 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 Contract 

PARTS A and B

EXPLANATORY NOTE: Each of the Prospectus and Statement of Additional Information, dated May 1, 2009, as supplemented, is incorporated into Parts A and B, respectively, of this amendment by reference to Post-Effective Amendment No. 9 to this Registration Statement, as filed on April 30, 2009 (Accession No. 0001104659-09-027704). This amendment is a supplement to the prospectus and also updates the information in Part C of this registration statement, as previously amended, including exhibits and undertaking.

SUPPLEMENT Dated August 18, 2009 
To The Prospectuses Dated May 1, 2009 For 
 
ING GoldenSelect DVA Plus
ING SmartDesign Advantage
ING SmartDesign Signature

Issued By ING USA Annuity and Life Insurance Company Through Its Separate Account B

The purpose of this supplement is: 
         ·  To notify you of forthcoming reorganizations and liquidations involving certain investment 
  portfolios currently available under your variable annuity contract; and 
         ·  To make available additional investment portfolios to facilitate the reorganizations. 
 
PLEASE NOTE: These new investment portfolios will not be available under your variable annuity 
  contract until a date near in time to the effective date of the reorganizations. 
 
  If you have any questions, or to give us alternative allocation instructions, please call our Customer Service Center at 1-800-366-0066.
   
 
PLEASE READ THIS SUPPLEMENT CAREFULLY AND KEEP IT WITH YOUR COPY OF THE PROSPECTUS FOR FUTURE REFERENCE. 

NOTICE OF REORGANIZATIONS

Effective after the close of business on October 23, 2009, the following investment portfolios indicated as Disappearing Portfolios will reorganize into and become part of the investment portfolios indicated as Surviving Portfolios:

Disappearing Portfolios  Surviving Portfolios 
ING LifeStyle Aggressive Growth Portfolio (Class S)  ING Retirement Growth Portfolio (ADV Class) 
ING LifeStyle Growth Portfolio (Class S)  ING Retirement Growth Portfolio (ADV Class) 
ING LifeStyle Conservative Portfolio (Class S)  ING Retirement Conservative Portfolio (ADV Class) 
ING LifeStyle Moderate Growth Portfolio (Class S)  ING Retirement Moderate Growth Portfolio (ADV Class) 
ING LifeStyle Moderate Portfolio (Class S)  ING Retirement Moderate Portfolio (ADV Class) 

Each of the Surviving Portfolios is designated as a Covered Fund for purposes of certain optional living benefit riders and the enhanced death benefits. Contract value allocated to a Covered Fund is eligible for inclusion in calculating the guaranteed portion of a benefit associated with, and subject to classifications of the investment portfolios available under, your contract. Please refer to the prospectus for more information.

Important Information Regarding Reorganizations:

These reorganizations will be administered pursuant to an agreement, which has been approved by the board of trustees of the Disappearing Portfolios. The reorganization agreement will also be subject to shareholder approval. If shareholder approval is obtained, it is expected that the reorganizations will take place after the close of business on October 23, 2009, resulting in a shareholder of a given Disappearing Portfolio becoming a shareholder of the corresponding Surviving Portfolio. Each shareholder will

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thereafter hold shares of the Surviving Portfolio having equal aggregate value as shares of the Disappearing Portfolio, and the Disappearing Portfolio will no longer be available under the contract.

Unless you provide us with alternative allocation instructions, all future allocations directed to a given Disappearing Portfolio will be automatically allocated to the corresponding Surviving Portfolio.

References in the prospectus to the Disappearing Portfolios are hereby deleted, effective on and after October 26, 2009.

NOTICE OF LIQUIDATIONS

Effective after the close of business on October 23, 2009, the following investment portfolios indicated as Liquidating Portfolios will liquidate and the proceeds will be placed in the investment portfolios indicated as Surviving Portfolios:

                                   Liquidating Portfolios                                       Surviving Portfolios 
ING Multi-Manager International Small Cap Equity  ING Intermediate Bond Portfolio (Class S) 
Portfolio (Class S)   
ING Global Equity Option Portfolio (Class S)  ING Intermediate Bond Portfolio (Class S) 

The Surviving Portfolio is designated as a Covered Fund for purposes of certain optional living benefit riders and the enhanced death benefits. Contract value allocated to a Covered Fund is eligible for inclusion in calculating the guaranteed portion of a benefit associated with, and subject to classifications of the investment portfolios under, your contract. Please refer to the prospectus for more information.

Important Information Regarding Liquidations:

Each liquidation will be administered pursuant to a plan of liquidation and dissolution, which has been approved by the boards of trustees of the Liquidating Portfolios. The plans are subject to shareholder approval. If shareholder approval is obtained, each liquidation and dissolution is expected to take place after the close of business on October 23, 2009. These liquidations and dissolutions are being proposed because the Liquidating Portfolios have been less than popular with the public than originally anticipated, and it is not anticipated that the Liquidating Portfolios will gather substantial assets in the future. Maintaining the Liquidating Portfolios at their respective 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 a Liquidating Portfolio to another investment portfolio currently 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 Liquidating Portfolios on the liquidation date will be placed in the Surviving Portfolio. Thereafter, the Liquidating Portfolios will no longer be available under the contract.

Unless you provide us with alternative allocation instructions, all future allocations directed to a given Liquidating Portfolio will be automatically allocated to the corresponding Surviving Portfolio. It is important to request a reallocation before the liquidation date if you do not want your contract value in a Liquidating Portfolio to be placed in the Surviving Portfolio.

References in the prospectus to the Liquidating Portfolios are hereby deleted, effective on and after October 26, 2009.

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ADDITIONAL INVESTMENT PORTFOLIOS

The additional investment portfolios of each of the ING Investors Trust and ING Variable Portfolios, Inc. indicated below are hereby available under your contract, effective on and after October 26, 2009.

ING Investors Trust

Effective on and after October 26, 2009, the following investment portfolios will be available under your Contract –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  Investment Adviser/Subadviser  Investment Objective 
     
ING Investors Trust     
ING Retirement Growth Portfolio  Investment Adviser: Directed  Seeks a high level of total return (consisting 
(ADV Class)  Services, LLC  of capital appreciation and income) 
  Asset Allocation Consultants:  consistent with a level of risk that can be 
  ING Investment Management Co.  expected to be greater than that of ING 
    Retirement Moderate Growth Portfolio. 
ING Retirement Conservative Portfolio  Investment Adviser: Directed  Seeks a high level of total return (consisting 
(ADV Class)  Services, LLC  of capital appreciation and income) 
  Asset Allocation Consultants:  consistent with a conservative level of risk 
  ING Investment Management Co.  relative to the other ING Retirement Portfolios.
     
ING Retirement Moderate Growth  Investment Adviser: Directed  Seeks a high level of total return (consisting 
Portfolio (ADV Class)  Services, LLC  of capital appreciation and income) 
  Asset Allocation Consultants:  consistent with a level of risk that can be 
  ING Investment Management Co.  expected to be greater than that of ING 
    Retirement Moderate Portfolio but less than 
    that of ING Retirement Growth Portfolio. 
ING Retirement Moderate Portfolio  Investment Adviser: Directed  Seeks a high level of total return (consisting 
(ADV Class)  Services, LLC  of capital appreciation and income) 
  Asset Allocation Consultants:  consistent with a level of risk that can be 
  ING Investment Management Co.  expected to be greater than that of ING 
    Retirement Conservative Portfolio but less 
    than that of ING Retirement Moderate 
    Growth Portfolio. 

Each of the above investment portfolios is designated as a Covered Fund for purposes of certain optional living benefit riders and the enhanced death benefits. Contract value allocated to a Covered Fund is eligible for inclusion in calculating the guaranteed portion of a benefit associated with, and subject to classifications of the investment portfolios under, your contract. Please refer to the prospectus for more information.

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ING Variable Portfolios, Inc.

Effective on and after October 26, 2009, the following investment portfolios will be available under your Contract –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).

ING Variable Portfolios, Inc.     
ING Dow Jones Euro STOXX 50®  Investment Adviser: ING  Seeks investment results (before fees and 
Index Portfolio (ADV Class)  Investments, LLC  expenses) that correspond to the total return 
  Investment Subadviser: ING  of the Dow Jones Euro STOXX (“DJES”) 
  Investment Management Co.  50® Index (“Index”). 
ING FTSE 100 Index® Portfolio (ADV  Investment Adviser: ING  Seeks investment results (before fees and 
Class)  Investments, LLC  expenses) that correspond to the total return 
  Investment Subadviser: ING  of the FTSE 100 Index® (“Index”). 
  Investment Management Co.   
ING Japan Equity Index Portfolio  Investment Adviser: ING  Seeks investment results (before fees and 
(ADV Class)  Investments, LLC  expenses) that correspond to the total return 
  Investment Subadviser: ING  of the Tokyo Price (“TOPIX”) Index® (“Index”). 
  Investment Management Co.                                                                    
ING NASDAQ 100 Index® Portfolio  Investment Adviser: ING  Seeks investment results (before fees and 
(ADV Class)  Investments, LLC  expenses) that correspond to the total return 
  Investment Subadviser: ING  of the NASDAQ-100 Index® (“Index”). 
  Investment Management Co.   

Each of the above investment portfolios is designated as a Covered Fund for purposes of certain optional living benefit riders and the enhanced death benefits. Contract value allocated to a Covered Fund is eligible for inclusion in calculating the guaranteed portion of a benefit associated with, and subject to the classifications of the investment portfolios under, your contract. Please refer to the prospectus for more information.

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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 
                   -           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. 9 to a Registration Statement on Form N-4 for ReliaStar Life 
    Insurance Company of New York Separate Account NY-B filed with the Securities 
    and Exchange Commission on April 11, 2007 (File Nos. 333-115515, 811-07935). 
 
(4)  (a)  Deferred Combination Variable and Fixed Annuity Group Master Contract, (GA-MA- 
    1112), 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 July 3, 
    2003 (File Nos. 333-101481, 811-05626). 
 
  (b)  Flexible Premium Deferred Combination Variable and Fixed Annuity Contract, (GA- 
    IA-1112), 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 July 3, 
    2003 (File Nos. 333-101481, 811-05626). 
 
  (c)  Flexible Premium Deferred Combination Variable and Fixed Annuity Certificate, 
    (GA-CA-1112), 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 
    July 3, 2003 (File Nos. 333-101481, 811-05626). 
 
  (d)  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). 

(e)  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). 
 
(f)  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). 
 
(g)  Endorsement for Premium Bonus Credit (GA-RA-1096), 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 October 26, 2001 (File Nos. 333-63692, 
  811-05626). 
 
(h)  Minimum Guaranteed Accumulation Benefit Rider (GA-RA-1045) (01/02), 
  incorporated herein by reference to Post-Effective Amendment No. 3 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 July 3, 2003 (File 
  Nos. 333-63692, 811-05626). 
 
(i)  Minimum Guaranteed Withdrawal Benefit Rider with Reset and Set Up Option (GA- 
  RA-1046), 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 February 
  18, 2004 (File Nos. 333-63692, 811-05626). 
 
(j)  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). 
 
(k)  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). 
 
(l)  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). 
 
(m)  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). 
 
(n)  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). 

  (o)  Company Address and Name Change Endorsement, 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). 
 
(5)    ING SmartDesign Signature Variable Annuity Customer Data Form, (GA-CDF-1116) 
    (10/01/02) 125643, 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 
    July 3, 2003 (File Nos. 333-101481, 811-05626). 
 
(6)  (a)  Amendment to Articles of Incorporation Providing for the Name Change of Golden 
    American Life Insurance Company, dated (11/21/03), incorporated herein by reference 
    to Post-Effective Amendment No. 1 to a Registration Statement on Form S-1 for ING 
    USA Annuity and Life Insurance Company filed with the Securities and Exchange 
    Commission on April 9, 2007 (File Nos. 333-133076). 
 
  (b)  Amendment to Articles of Incorporation Providing for the Change in Purpose and 
    Powers of ING USA Annuity and Life Insurance Company, dated (03/04/04), 
    incorporated herein by reference to Post-Effective Amendment No. 1 to a Registration 
    Statement on Form S-1 for ING USA Annuity and Life Insurance Company filed with 
    the Securities and Exchange Commission on April 9, 2007 (File Nos. 333-133076). 
 
  (c)  Amended and Restated By-Laws of ING USA Annuity and Life Insurance Company, 
    dated (12/15/04), incorporated herein by reference to Post-Effective Amendment No. 
    1 to a Registration Statement on Form S-1 for ING USA Annuity and Life Insurance 
    Company filed with the Securities and Exchange Commission on April 9, 2007 (File 
    Nos. 333-133076). 
 
  (d)  Resolution of the board of directors for Powers of Attorney, dated (04/23/99), 
    incorporated herein by reference to Post-Effective Amendment No. 29 to a 
    Registration Statement on form N-4 for Golden American Life Insurance Company 
    Separate Account B filed with the Securities and Exchange Commission on April 30, 
    1999 (File Nos. 033-23351, 811-05626). 
 
  (e)  Articles of Merger and Agreement and Plan of Merger of USGALC, ULAIC, ELICI 
    into GALIC and renamed ING USA Annuity and Life Insurance Company, 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)  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, 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. 
 
(f)  Participation Agreement and between Golden American Life Insurance Company and 
  Janus Aspen Series, 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). 
 
(g)  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). 
 
(h)  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. 

(i)  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). 
 
(j)  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). 
 
(k)  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). 
 
(l)  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). 
 
(m)  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). 
 
(n)  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). 
 
(o)  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). 

(p)  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). 
 
(q)  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). 
 
(r)  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. 
 
(s)  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). 
 
(t)  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). 
 
(u)  Rule 22c-2 Agreement dated March 1, 2007 and is effective as of October 16, 2007 
  between Pioneer Investment Management Shareholder 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 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. 

(v)  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). 
 
(w)  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. 
 
(x)  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. 
 
(y)  Amendment No. 1 to the Participation Agreement dated April 25, 2008, by and 
  between BlackRock Variable Series Funds, Inc., BlackRock Investments, 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. 27 to the Form N-6 Registration Statement of ReliaStar Life 
  Insurance Company and its Select*Life Separate Account, filed on August 18, 2009; 
  file No. 33-57244. 
 
(z)  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. 
 
(aa)  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. 
 
(bb)  First Amendment to Administrative Services Agreement dated April 25, 2008, by and 
  among BlackRock Variable Series Funds, Inc., BlackRock Investments, 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. 27 to 
  the Form N-6 Registration Statement of ReliaStar Life Insurance Company and its 
  Select*Life Separate Account, filed on August 18, 2009; file No. 33-57244. 

  (cc)  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   
Donald W. Britton*  5780 Powers Ferry Road  Director 
  Atlanta, GA 30327-4390   
Bridget M. Healy*  230 Park Avenue, 13th Floor  Director 
  New York, NY 10169   
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 
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 26 in Post-Effective Amendment No. 39 to Registration Statement on Form N-4 for ING Life Insurance and Annuity Company Variable Annuity Account B (Form No. 033-75996), as filed with the Securities and Exchange Commission on July 16, 2009.

ITEM 27: NUMBER OF CONTRACT OWNERS

As of June 30, 2009 there are 2,925 qualified contract owners and 4,077 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 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   
 
Heather H. Hackett  230 Park Avenue, 13th Floor  Vice President 
  New York, NY 10169   
 
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   
 
Spencer T. Shell  5780 Powers Ferry Road  Vice President and Assistant Treasurer 
  Atlanta, GA 30327-4390   

Name  Principal Business Address  Positions and Offices with Underwriter 
 
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 City of West Chester and Commonwealth of Pennsylvania, on the 18TH day of August, 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/ 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 August 18, 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 
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 # 
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