final.htm - Generated by SEC Publisher for SEC Filing

SUPPLEMENT Dated December 15, 2010

To The Current Prospectus For

ING GoldenSelect DVA

Issued By ING USA Annuity and Life Insurance Company

Through Its Separate Account B

ING GoldenSelect DVA Plus (NY)

Issued By ReliaStar Life Insurance Company of New York

Through Its Separate Account NY-B

This supplement updates the prospectus for your variable annuity contract. Please read it carefully and
keep it with your copy of the prospectus for future reference. The following information only affects you
if you currently invest or plan to invest in a subaccount that corresponds to the funds referenced below.
If you have any questions, please call our Customer Contact Center at 1-800-366-0066.

I. Information Regarding Fund Changes and Fund Availability

1. Effective after the close of business on or about January 21, 2011 the ING Growth and Income Portfolio
(Class S) will be closed to new investments. Unless you provide us with alternative allocation instructions, any
subsequent allocation(s) designated to the subaccount that invests in the ING Growth and Income Portfolio (Class S)
will be allocated proportionally among the other subaccount(s) in your current allocation.

2. Effective after the close of business on or about January 21, 2011 the following investment portfolios will be
added under your Contract. The sections in the prospectus regarding investment portfolios will be revised
accordingly:

*Fund Name*	*Investment Adviser/ Subadviser*	*Investment Objective*
ING Investors Trust
ING Large Cap Value Portfolio	Investment Adviser: Directed	Seeks growth of capital and current income.
(Class S)	Services LLC
	Investment Subadviser: ING
	Investment Management Co.
ING Variable Funds
ING Growth and Income Portfolio	Investment Adviser: ING	Seeks to maximize total return through
(Class ADV)	Investments, LLC	investments in a diversified portfolio of
	Investment Subadviser: ING	common stock and securities convertible
	Investment Management Co.	into common stocks.

3. Effective on or about January 21, 2011 the ING Marsico International Opportunities Portfolio changed its
subadviser to T. Rowe Price Associates, Inc. with a change to the portfolio’s name from ING Marsico International
Opportunities Portfolio to ING T. Rowe Price International Stock Portfolio. The information appearing in the
prospectus regarding the ING Marsico International Opportunities Portfolio is revised accordingly.

4. Effective August 31, 2010 the ING Clarion Global Real Estate Portfolio and the ING Wells Fargo Health Care
Portfolio are diversified funds. The information appearing in the prospectus regarding these investment portfolios is
revised accordingly.

DVANY-10

12/15/2010

II. Notice of Upcoming Fund Reorganizations

Effective after the close of business on or about January 21, 2011, the following Disappearing Portfolios will
reorganize into and become part of the following Surviving Portfolios:

Disappearing Portfolios	Surviving Portfolios
ING American Funds Growth-Income Portfolio	ING Growth and Income Portfolio (Class ADV)
ING BlackRock Large Cap Value Portfolio (Class S)	ING T. Rowe Price Equity Income Portfolio (Class S)
ING Lord Abbett Growth and Income Portfolio (Class S)	ING Large Cap Value Portfolio (Class S)
	(formerly ING Pioneer Equity Income Portfolio)
ING Legg Mason ClearBridge Aggressive Growth Portfolio	ING Large Cap Growth Portfolio (Class S)
(Service Class)

Information Regarding the Portfolio Reorganizations:

The Board of Trustees of ING Investors Trust and the Board of Directors of ING Partners, Inc. have approved
proposals for the reorganizations referenced above. The reorganizations are also subject to shareholder approval. If
shareholder approval is obtained, each reorganization is expected to take place on or about January 21, 2011, 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. You may give us alternative
allocation instructions at any time by contacting our Customer Contact Center at 1-800-366-0066.

As of the relevant effective date noted above, any references in the prospectus to the Disappearing Portfolios as being
available under the contract are deleted and all references to them will be replaced by the corresponding Surviving
Portfolio.

III. Other Information

ING Funds Distributor, LLC has changed its name to ING Investments Distributor, LLC. All references to ING
Funds Distributor, LLC in the current Prospectuses and Statements of Additional Information are hereby replaced
with ING Investments Distributor, LLC.

DVANY-10

12/15/2010

SUPPLEMENT Dated December 15, 2010

To The Current Prospectus For

GoldenSelect DVA Series 100

ING GoldenSelect Premium Plus featuring The Galaxy VIP Fund

ING GoldenSelect Value

Issued By ING USA Annuity and Life Insurance Company

Through Its Separate Account B

I. Information Regarding Fund Changes and Fund Availability

1. Effective after the close of business on or about January 21, 2011 the following investment portfolio will be
added under your Contract. The sections in the prospectus regarding investment portfolios will be revised
accordingly:


*Fund Name*	*Investment Adviser/ Subadviser*	*Investment Objective*
ING Investors Trust
ING Large Cap Value Portfolio	Investment Adviser: Directed	Seeks growth of capital and current income.
(Class S)	Services LLC
	Investment Subadviser: ING
	Investment Management Co.

2. Effective on or about January 21, 2011 the ING Marsico International Opportunities Portfolio changed its
subadviser to T. Rowe Price Associates, Inc. with a change to the portfolio’s name from ING Marsico International
Opportunities Portfolio to ING T. Rowe Price International Stock Portfolio. The information appearing in the
prospectus regarding the ING Marsico International Opportunities Portfolio is revised accordingly.

3. Effective August 31, 2010 the ING Wells Fargo Health Care Portfolio is a diversified fund. The information
appearing in the prospectus regarding the ING Wells Fargo Health Care Portfolio is revised accordingly.


II. Notice of Upcoming Fund Reorganizations

Effective after the close of business on or about January 21, 2011, the following Disappearing Portfolios will
reorganize into and become part of the following Surviving Portfolios:


Disappearing Portfolios	Surviving Portfolios
ING BlackRock Large Cap Value Portfolio (Class S)	ING T. Rowe Price Equity Income Portfolio (Class S)
ING Lord Abbett Growth and Income Portfolio (Class S)	ING Large Cap Value Portfolio (Class S)
	(formerly ING Pioneer Equity Income Portfolio)


GSDPP-10A	1	12/15/2010

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

As of the relevant effective date noted above, any references in the prospectus to the Disappearing Portfolios as being
available under the contract are deleted and all references to them will be replaced by the corresponding Surviving
Portfolio.

III. Other Information


GSDPP-10A	2	12/15/2010