-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, GyPLqTMg9VhPVf+7qumH8suKU70dnJlrtaBbMyU6FAsjCI9iJWnjtEl9u2tmyDtJ AOKvURfS5qof77M7g5kfXQ== 0000836687-09-000330.txt : 20090818 0000836687-09-000330.hdr.sgml : 20090818 20090818172053 ACCESSION NUMBER: 0000836687-09-000330 CONFORMED SUBMISSION TYPE: 485BPOS PUBLIC DOCUMENT COUNT: 4 FILED AS OF DATE: 20090818 DATE AS OF CHANGE: 20090818 EFFECTIVENESS DATE: 20090818 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEPARATE ACCOUNT B OF ING USA ANNUITY LIFE INSURANCE CO CENTRAL INDEX KEY: 0000836687 IRS NUMBER: 410991508 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 485BPOS SEC ACT: 1933 Act SEC FILE NUMBER: 333-30180 FILM NUMBER: 091022295 BUSINESS ADDRESS: STREET 1: 1475 DUNWOODY DRIVE STREET 2: SUITE 400 CITY: WEST CHESTER STATE: PA ZIP: 19380-2700 BUSINESS PHONE: 610-425-3400 MAIL ADDRESS: STREET 1: 1475 DUNWOODY DRIVE STREET 2: SUITE 400 CITY: WEST CHESTER STATE: PA ZIP: 19380-2700 FORMER COMPANY: FORMER CONFORMED NAME: SEPARATE ACCOUNT B OF ING USA ANNUITY & LIFE INSURANCE CO DATE OF NAME CHANGE: 20031230 FORMER COMPANY: FORMER CONFORMED NAME: SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE CO DATE OF NAME CHANGE: 19930506 FORMER COMPANY: FORMER CONFORMED NAME: SPECIALTY MANAGERS SEPARATE ACCOUNT B DATE OF NAME CHANGE: 19910529 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEPARATE ACCOUNT B OF ING USA ANNUITY LIFE INSURANCE CO CENTRAL INDEX KEY: 0000836687 IRS NUMBER: 410991508 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 485BPOS SEC ACT: 1940 Act SEC FILE NUMBER: 811-05626 FILM NUMBER: 091022296 BUSINESS ADDRESS: STREET 1: 1475 DUNWOODY DRIVE STREET 2: SUITE 400 CITY: WEST CHESTER STATE: PA ZIP: 19380-2700 BUSINESS PHONE: 610-425-3400 MAIL ADDRESS: STREET 1: 1475 DUNWOODY DRIVE STREET 2: SUITE 400 CITY: WEST CHESTER STATE: PA ZIP: 19380-2700 FORMER COMPANY: FORMER CONFORMED NAME: SEPARATE ACCOUNT B OF ING USA ANNUITY & LIFE INSURANCE CO DATE OF NAME CHANGE: 20031230 FORMER COMPANY: FORMER CONFORMED NAME: SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE CO DATE OF NAME CHANGE: 19930506 FORMER COMPANY: FORMER CONFORMED NAME: SPECIALTY MANAGERS SEPARATE ACCOUNT B DATE OF NAME CHANGE: 19910529 0000836687 S000000888 SEPARATE ACCOUNT B OF ING USA ANNUITY LIFE INSURANCE CO C000002525 ING GOLDENSELECT LANDMARK 485BPOS 1 landmarkfinal.htm REGISTRATION STATEMENT landmarkfinal.htm - Generated by SEC Publisher for SEC Filing
As filed with the Securities and Exchange  Registration No. 333-30180 
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. 37  [X] 
and/or   
 
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. 36 to this Registration Statement, as filed on April 30, 2009 (Accession No. 0000836687-09-000113). 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 Access  ING Architect Variable Annuity 
ING GoldenSelect ESII  ING GoldenSelect Landmark 
ING GoldenSelect Premium Plus   

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 an Accepted Fund. This designation is important for you to know if you purchased a living benefit rider, along with your contract, which has an asset allocation requirement and is subject to periodic rebalancing, namely, Fixed Allocation Funds Automatic Rebalancing.

The latest form of the ING LifePay Plus and ING Joint LifePay Plus riders, first available for sale on and after May 1, 2009 in states where approved, offer the option to elect systematic payments, which we refer to as the Income Optimizer. Your election of the Income Optimizer is subject to restrictions and limitations, as detailed in the prospectus. In the event that you elect the Income Optimizer, the ING Retirement Growth Portfolio is not available as an Accepted Fund, but instead will be designated as an Other Fund.

On ING GoldenSelect Premium Plus, the latest form of the ING LifePay Plus and ING Joint LifePay Plus riders is not available.

Sep Acct B – 154361  1 of 5  08/2009 

Each of these Surviving Portfolios is designated as a Covered Fund for purposes of the death benefit. Contract value allocated to a Covered Fund is eligible for inclusion in calculating the guaranteed portion of any enhanced death benefit associated with 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 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. As a consequence of these reorganizations, pursuant to Fixed Allocation Funds Automatic Rebalancing, your contract value may be automatically rebalanced in order to conform to the required specified percentage of contract value in the Fixed Allocation Funds. Please refer to the prospectus for the details of Fixed Allocation Funds Automatic Rebalancing.

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 a Fixed Allocation Fund. This designation is important for you to know if you purchased a living benefit rider, along with your contract, which has an asset allocation requirement and is subject to periodic rebalancing, namely, Fixed Allocation Funds Automatic Rebalancing. Please refer to the prospectus for the details of Fixed Allocation Funds Automatic Rebalancing.

The Surviving Portfolio is designated as a Covered Fund for purposes of the death benefit. Contract value allocated to a Covered Fund is eligible for inclusion in calculating the guaranteed portion of any enhanced death benefit associated with your contract. Please refer to the prospectus for more information.

Sep Acct B – 154361  2 of 5  08/2009 

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 Surviving Portfolio. As a consequence of these liquidations, pursuant to Fixed Allocation Funds Automatic Rebalancing, your contract value may be automatically rebalanced in order to conform to the required specified percentage of contract value in the Fixed Allocation Funds. Please refer to the prospectus for the details of Fixed Allocation Funds Automatic Rebalancing. 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.

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).

Sep Acct B – 154361  3 of 5  08/2009 

Fund Name  Investment Adviser/Subadviser   Investment Objective 
   
ING Investors Trust     
ING Retirement Growth Portfolio  Investment Adviser: Directed  Seeks a high level of total return 
(ADV Class)  Services, LLC  (consisting of capital appreciation and 
  Asset Allocation Consultants:  income) consistent with a level of risk that 
  ING Investment Management Co.  can be 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 
(ADV Class)  Services, LLC  (consisting of capital appreciation and 
  Asset Allocation Consultants:  income) consistent with a conservative 
  ING Investment Management Co.  level of risk relative to the other ING Retirement Portfolios. 
   
ING Retirement Moderate Growth  Investment Adviser: Directed  Seeks a high level of total return 
Portfolio (ADV Class)  Services, LLC  (consisting of capital appreciation and 
  Asset Allocation Consultants:  income) consistent with a level of risk that 
  ING Investment Management Co.  can be 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 
(ADV Class)  Services, LLC  (consisting of capital appreciation and 
  Asset Allocation Consultants:  income) consistent with a level of risk that 
  ING Investment Management Co.  can be 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 an Accepted Fund. This designation is important for you to know if you purchased a living benefit rider, along with your contract, which has an asset allocation requirement and is subject to periodic rebalancing, namely, Fixed Allocation Funds Automatic Rebalancing. These investment portfolios are hereby added to the list of currently available Accepted Funds, wherever appropriate. Please refer to the prospectus for the details of Fixed Allocation Funds Automatic Rebalancing.

The latest form of the ING LifePay Plus and ING Joint LifePay Plus riders, first available for sale on and after May 1, 2009 in states where approved, offer the option to elect systematic payments, which we refer to as the Income Optimizer. Your election of the Income Optimizer is subject to restrictions and limitations, as detailed in the prospectus. In the event that you elect the Income Optimizer, the ING Retirement Growth Portfolio is not available as an Accepted Fund, but will instead be designated as an Other Fund.

On ING GoldenSelect Premium Plus, the latest form of the ING LifePay Plus and ING Joint LifePay Plus riders is not available.

Each of the above investment portfolios is designated as a Covered Fund for purposes of the death benefit. Contract value allocated to a Covered Fund is eligible for inclusion in calculating the guaranteed portion of any enhanced death benefit associated with your contract. Please refer to the prospectus for more information.

Sep Acct B – 154361  4 of 5  08/2009 

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).

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

Each of these investment portfolios is an Other Fund. This designation is important for you to know if you purchased a living benefit rider, along with your contract, which has an asset allocation requirement and is subject to periodic rebalancing, namely, Fixed Allocation Funds Automatic Rebalancing. Each of these investment portfolios is also a Covered Fund for purposes of the death benefit. Contract value allocated to a Covered Fund is eligible for inclusion in calculating the guaranteed portion of any enhanced death benefit associated with your contract. Please refer to the prospectus for more information.

Sep Acct B – 154361  5 of 5  08/2009 

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.  Deferred Combination Variable and Fixed Annuity Group Master Contract, (GA-MA- 
    1082) incorporated herein by reference to Post-Effective Amendment No. 2 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 26, 
    2001 (File Nos. 333-30180, 811-05626). 
 
  b.  Flexible Premium Individual Deferred Combination Variable and Fixed Annuity 
    Contract, (GA-IA-1082) incorporated herein by reference to Post-Effective Amendment 
    No. 2 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 26, 2001 (File Nos. 333-30180, 811-05626). 
 
  c.  Flexible Premium Deferred Combination Variable and Fixed Annuity Certificate, (GA- 
    CA-1082) incorporated herein by reference to Post-Effective Amendment No. 2 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 26, 
    2001 (File Nos. 333-30180, 811-05626). 
 
  d.  Flexible Premium Deferred Variable Annuity Contract, (GA-IA-1083) incorporated 
    herein by reference to Post-Effective Amendment No. 2 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 26, 2001 (File Nos. 333-30180, 
    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 [ ], 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 [ ], 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 ING USA 
    Annuity and Life Insurance Company Separate Account B filed with the Securities and 
    Exchange Commission on or about 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. 2 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 26, 2001 (File Nos. 
    333-30180, 811-05626). 
 
  c.  Deferred Variable Annuity Application (137098) (08-21-2006), incorporated by 
    reference to Post-Effective Amendment No.27 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 August 21, 2006 (File Nos. 333-30180, 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 [ ], 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 Registration Statement on Form N-4 for Golden American Life 
    Insurance Company Separate Account B filed with the Securities and Exchange 
    Commission on February 11, 2000 (File Nos. 333-30180, 811-5626). 
 
  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. 15 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. 333-30180, 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 Liberty Variable Investment Trust, Columbia 
  Management Advisors, Inc. 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). 
 
y.  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). 

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

gg.  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). 
 
hh.  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. 
 
ii.  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. 
 
jj.  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. 
 
kk.  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. 
 
ll.  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. 
 
mm.  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. 

  nn.  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. 
 
  oo.  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 

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 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 71,707 qualified contract owners and 40,621 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 cove rage: 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   

Name  Principal Business Address  Positions and Offices with Underwriter 
 
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   
 
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 

 EX-99.B9 2 landmarklegalopinionletter.htm OPINION AND CONSENT landmarklegalopinionletter.htm - Generated by SEC Publisher for SEC Filing

Exhibit 24(b)(9)

[ING STATIONERY]

August 18, 2009

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

Re:  File Nos. 333-30180, 811-05626 
  Prospectus Name: ING GoldenSelect Landmark 

Ladies and Gentlemen:

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

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

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

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

Sincerely,

/s/ John S. Kreighbaum
John S. (Scott) Kreighbaum
Counsel

1475 Dunwoody Drive
West Chester, PA 19380-1478

Tel: 610-425-3404
Fax: 610-425-3520

 EX-99.B10 3 consent1.htm AUDITORS CONSENT consent1.htm - Generated by SEC Publisher for SEC Filing

Exhibit 24(b)(10) – Consent of Ernst and Young LLP, Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption “Independent Registered Public Accounting Firm” and to the use of our report dated March 26, 2009, with respect to the financial statements of ING USA Annuity and Life Insurance Company as of December 31, 2008 and 2007, and for each of the three years in the period ended December 31, 2008, and to the use of our report dated March 12, 2009, with respect to the statements of assets and liabilities of Separate Account B of ING USA Annuity and Life Insurance Company as of December 31, 2008, and the related statements of operations and changes in net assets for the periods disclosed in the financial statements, incorporated by reference in Post-Effective Amendment No. 37 to the Registration Statement (Form N-4 No. 333-30180) and the related Prospectus and Statement of Additional Information of Separate Account B of ING USA Annuity and Life Insurance Company.

/s/ Ernst & Young LLP

Atlanta, Georgia
August 17, 2009

 EX-99.B13 4 ingusajune2009poa.htm POWER ATTORNEY ingusajune2009poa.htm - Generated by SEC Publisher for SEC Filing

Exhibit 24(b)13)

POWER OF ATTORNEY

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

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

COMPANY: ING USA Annuity and Life Insurance Company

INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum, J. Neil McMurdie, Michael A. Pignatella and Julie E. Rockmore

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351  333-30180  333-90516  333-124953  333-133076 
033-34827  333-33914  333-101481  333-133152  333-151031 
033-59261  333-66757  333-111684  333-133153  333-153622 
333-28679  333-57218  333-111685  333-133154  333-158928 
333-28755  333-63692  333-111686  333-133155   
333-28769  333-70600  333-117260  333-133944   

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626

811-08524

811-09026

I hereby ratify and confirm on this 1st day of June, 2009, my signature as it may be signed by my said attorneys to any such registration statements and any and all amendments thereto.

Signature

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

POWER OF ATTORNEY

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

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

COMPANY: ING USA Annuity and Life Insurance Company

INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum, J. Neil McMurdie, Michael A. Pignatella and Julie E. Rockmore

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351  333-30180  333-90516  333-124953  333-133076 
033-34827  333-33914  333-101481  333-133152  333-151031 
033-59261  333-66757  333-111684  333-133153  333-153622 
333-28679  333-57218  333-111685  333-133154  333-158928 
333-28755  333-63692  333-111686  333-133155   
333-28769  333-70600  333-117260  333-133944   

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626

811-08524

811-09026

I hereby ratify and confirm on this 3rd day of June, 2009, my signature as it may be signed by my said attorneys to any such registration statements and any and all amendments thereto.

Signature

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

POWER OF ATTORNEY

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

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

COMPANY: ING USA Annuity and Life Insurance Company

INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum, J. Neil McMurdie, Michael A. Pignatella and Julie E. Rockmore

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351  333-30180  333-90516  333-124953  333-133076 
033-34827  333-33914  333-101481  333-133152  333-151031 
033-59261  333-66757  333-111684  333-133153  333-153622 
333-28679  333-57218  333-111685  333-133154  333-158928 
333-28755  333-63692  333-111686  333-133155   
333-28769  333-70600  333-117260  333-133944   

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626

811-08524

811-09026

I hereby ratify and confirm on this 2nd day of June, 2009, my signature as it may be signed by my said attorneys to any such registration statements and any and all amendments thereto.

Signature

/s/ Donald W. Britton
Donald W. Britton, Director

POWER OF ATTORNEY

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

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

COMPANY: ING USA Annuity and Life Insurance Company

INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum, J. Neil McMurdie, Michael A. Pignatella and Julie E. Rockmore

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351  333-30180  333-90516  333-124953  333-133076 
033-34827  333-33914  333-101481  333-133152  333-151031 
033-59261  333-66757  333-111684  333-133153  333-153622 
333-28679  333-57218  333-111685  333-133154  333-158928 
333-28755  333-63692  333-111686  333-133155   
333-28769  333-70600  333-117260  333-133944   

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626

811-08524

811-09026

I hereby ratify and confirm on this 2nd day of June, 2009, my signature as it may be signed by my said attorneys to any such registration statements and any and all amendments thereto.

Signature

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

POWER OF ATTORNEY

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

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

COMPANY: ING USA Annuity and Life Insurance Company

INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum, J. Neil McMurdie, Michael A. Pignatella and Julie E. Rockmore

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351  333-30180  333-90516  333-124953  333-133076 
033-34827  333-33914  333-101481  333-133152  333-151031 
033-59261  333-66757  333-111684  333-133153  333-153622 
333-28679  333-57218  333-111685  333-133154  333-158928 
333-28755  333-63692  333-111686  333-133155   
333-28769  333-70600  333-117260  333-133944   

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626

811-08524

811-09026

I hereby ratify and confirm on this 1st day of June, 2009, my signature as it may be signed by my said attorneys to any such registration statements and any and all amendments thereto.

Signature

/s/ David A. Wheat

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

POWER OF ATTORNEY

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

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

COMPANY: ING USA Annuity and Life Insurance Company

INDIVIDUALS WITH POWER OF ATTORNEY: John S. (Scott) Kreighbaum, J. Neil McMurdie, Michael A. Pignatella and Julie E. Rockmore

REGISTRATION STATEMENTS FILED UNDER THE SECURITIES ACT OF 1933:

033-23351  333-30180  333-90516  333-124953  333-133076 
033-34827  333-33914  333-101481  333-133152  333-151031 
033-59261  333-66757  333-111684  333-133153  333-153622 
333-28679  333-57218  333-111685  333-133154  333-158928 
333-28755  333-63692  333-111686  333-133155   
333-28769  333-70600  333-117260  333-133944   

REGISTRATION STATEMENTS FILED UNDER THE INVESTMENT COMPANY ACT OF 1940:

811-05626

811-08524

811-09026

I hereby ratify and confirm on this 1 day of June, 2009, my signature as it may be signed by my said attorneys to any such registration statements and any and all amendments thereto.

Signature

/s/ Steven T. Pierson

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

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