485BPOS 1 final.htm REGISTRATION STATEMENT final.htm - Generated by SEC Publisher for SEC Filing
As filed with the Securities and Exchange  Registration No. 333-28679 
Commission on December 19, 2013  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. 59  [X] 
 
REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940 
Amendment No.  [X] 
(Check appropriate box or boxes.)   
 
SEPARATE ACCOUNT B
(Exact Name of Registrant)
 
ING USA ANNUITY AND LIFE INSURANCE COMPANY 
(Name of Depositor)
1475 Dunwoody Drive
West Chester, Pennsylvania 19380-1478
(Address of Depositor’s Principal Executive Offices) 
Depositor’s Telephone Number, including Area Code: (610) 425-3400 

 

Nicholas Morinigo, Esq.
ING Americas (U.S. Legal Services)
1475 Dunwoody Drive, West Chester, Pennsylvania 19380-1478
(610) 425-3447
 
(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 (date) pursuant to paragraph (b) of Rule 485 
[  ]  60 days after filing pursuant to paragraph (a)(1) of Rule 485 
[  ]  on (date) pursuant to paragraph (a)(1) of Rule 485 
 
If appropriate, check the following box: 
[  ]  this post-effective amendment designates a new effective date for a previously filed post- 
    effective amendment. 
 
Title of Securities Being Registered: 
Deferred Combination Variable and Fixed Annuity Contracts 

 


PARTS A and B
 
EXPLANATORY NOTE: Each of the Prospectus and Statement of Additional Information, dated May 
1, 2013 and as supplemented, is incorporated into Parts A and B, respectively, of this amendment by 
reference to Post-Effective Amendment No. 58 to this Registration Statement, as filed on April 8, 2013 
(Accession No. 0000836687-13-000091). This amendment further supplements the prospectus and does 
not otherwise delete, amend, or supersede any other information in this registration statement, as 
previously amended, including exhibits and undertaking. 

 


SUPPLEMENT Dated December 19, 2013
To the Current Prospectus For:
 
ING GoldenSelect Opportunities
 
Issued by ING USA Annuity and Life Insurance Company 
Through Its Separate Account B

 

This supplement updates the prospectus for your variable annuity contract. Please read it carefully and 
keep it with your copy of the prospectus for future reference. If you have any questions, please call our 
Customer Service Center at 1-800-366-0066. 

 

IMPORTANT INFORMATION REGARDING UPCOMING INVESTMENT PORTFOLIO CHANGES 
 
Please note: The following information only affects you if you currently invest in or plan to invest 
subaccount that corresponds to the investment portfolios referenced below. 
 
CHANGES TO THE ING PIMCO HIGH YIELD PORTFOLIO 
 
Effective on or about the close of business on February 4, 2014: 
 
The ING PIMCO High Yield Portfolio will: 
· Change its name to ING High Yield Portfolio; 
· Change its investment subadviser to ING Investment Management Co. LLC; and 
· Change its investment objective to “Seeks to provide investors with a high level of current 
                   income and total return.” 
 
As of the date noted above, all references in the prospectus are updated accordingly. 
 
 
REORGANIZATIONS OF INVESTMENT PORTFOLIOS 
 
The Board of Trustees of ING Investors Trust has approved separate proposals to reorganize the 
following “Merging Portfolios” with and into the following “Surviving Portfolios.” The proposed 
reorganizations are subject to approval by the shareholders of each Merging Portfolio. If shareholder 
approval is obtained, it is expected each reorganization will be effective on or about the close of 
business on the Merger Date shown below. 

 

Merging Portfolios  Surviving Portfolios  Merger Date 
  ING Intermediate Bond Portfolio   
ING Bond Portfolio  (Class S) 1  March 14, 2014 
ING American Funds International  ING International Index Portfolio   
Portfolio  (Class ADV)  March 14, 2014 
ING American Funds Asset Allocation  ING Invesco Equity and Income Portfolio   
Portfolio  (Class S2) 2  March 14, 2014 
ING American Funds World Allocation  ING Global Perspectives Portfolio   
Portfolio (Class S)  (Class ADV) 2  March 14, 2014 
ING PIMCO Total Return Bond Portfolio  ING Intermediate Bond Portfolio   
(Class S2)3  (Class S) 1  March 21, 2014 

 

1 The ING Intermediate Bond Portfolio is designated as a Fixed Allocation Fund and is also the default Fixed 
Allocation Fund with Fixed Allocation Funds Automatic Rebalancing.   
2 These Portfolios are designated as Accepted Funds.   
3 The ING PIMCO Total Return Bond Portfolio is designated as a Fixed Allocation Fund.   
 
 
X.GSOPP-13  Page 1 of 2  December 2013 

 


Prior to the reorganization, the ING PIMCO Total Return Bond Portfolio will be renamed the ING Total 
Return Bond Portfolio and change its investment subadviser to ING Investment Management Co. LLC 
effective on or about the close of business on February 4, 2014. 
 
On the effective reorganization dates noted above, a shareholder of each given Merging Portfolio will 
become a shareholder of the corresponding Surviving Portfolio. Each shareholder will thereafter hold 
shares of the corresponding Surviving Portfolio having equal aggregate value as shares of the Merging 
Portfolio, and the Merging Portfolio will no longer be available under the contract. 
 
Prior to the reorganizations, you may reallocate your contract value in each Merging Portfolio to another 
investment portfolio or fixed option 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 each Merging Portfolio on the reorganization date will be 
placed in the corresponding Surviving Portfolio. Unless you provide us with alternative allocation 
instructions, after the reorganization date all future allocations directed to a given Merging Portfolio will 
be automatically allocated to the corresponding Surviving Portfolio. You may provide alternative 
instructions by calling our Customer Service Center. 
 
As of the dates noted above, all references in the prospectus to the Merging Portfolios are deleted. For 
more information, or information related to Investment Option Restrictions, please refer to your 
prospectus or call our Customer Service Center. 
 
 
ADDITIONAL INVESTMENT PORTFOLIO CHANGES
 
1.  Effective on or about the close of business on February 7, 2014, the ING JP Morgan Mid Cap 
  Value Portfolio will be closed to new investments including any transfers from other investment 
  options. 
 
2.  Effective on or about the close of business on February 7, 2014, the following portfolio will be 
  added as an available investment option and designated as an Accepted Fund under your contract: 
           ING Global Perspectives Portfolio (Class ADV) 
  Investment Objective: Seeks total return. 
  Investment Adviser: ING Investments, LLC 
  Investment Subadviser: ING Investment Management Co. LLC 
 
3.  Effective on or about the close of business on February 7, 2014, Class S of the following 
  investment portfolios will be closed to new investments including any transfers from other investment 
  options and the following share class will become available for investment under your contract: 

 

Investment Portfolio  New Share Class 
ING International Index Portfolio  Class ADV 
ING Invesco Equity and Income Portfolio1  Class S2 

 

1 The ING Invesco Equity and Income Portfolio is designated as an Accepted Fund.   
 
Unless you provide us with alternative allocation instructions, any future allocation directed to a closed 
portfolio or closed share class will be allocated pro rata among the other available funds you have 
selected in your allocation instructions, if any. You may provide alternative instructions by contacting 
our Customer Service Center. All references in the prospectus to information regarding the above 
investment portfolios are changed accordingly.   
 
 
 
X.GSOPP-13  Page 2 of 2  December 2013 

 


PART C - OTHER INFORMATION
 
ITEM 24. FINANCIAL STATEMENTS AND EXHIBITS 
 
(a)  Financial Statements: 
(1)  Incorporated by reference in Part A: 
  Condensed Financial Information 
(2)  Incorporated by reference in Part B: 
  Condensed Financial Information (Accumulation Unit Values) 
  Financial Statements of Separate Account B: 
  -  Report of Independent Registered Public Accounting Firm 
  -  Statements of Assets and Liabilities as of December 31, 2012 
  -  Statements of Operations for the year ended December 31, 2012 
  -  Statements of Changes in Net Assets for the years ended December 31, 2012 and 2011 
  -  Notes to Financial Statements 
                         Financial Statements of ING USA Annuity and Life Insurance Company:
  -  Report of Independent Registered Public Accounting Firm 
  -  Balance Sheets as of December 31, 2012 and 2011 
  -  Statements of Operations for the years ended December 31, 2012, 2011, and 2010 
  -  Statements of Comprehensive Income for the years ended 
    December 31, 2012, 2011, and 2010 
  -  Statements of Changes in Shareholder’s Equity for the years ended December 31, 
    2012, 2011, and 2010 
  -  Statements of Cash Flows for the years ended December 31, 2012, 2011, and 2010 
  -  Notes to Financial Statements 
 
 
(b) Exhibits:   
 
(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  Intercompany Agreement dated December 22, 2010 (effective January 1, 2010) between 
    Directed Services LLC and ING USA Annuity and Life Insurance Company, 
    incorporated herein by reference to Post-Effective Amendment No. 55 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 6, 2011 (File 
    Nos. 333-28679, 811-05626). 
 
  i.  Intercompany Agreement dated December 22, 2010 (effective January 1, 2010) between 
    ING Investment Management LLC and ING USA Annuity and Life Insurance Company, 
    incorporated herein by reference to Post-Effective Amendment No. 55 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 6, 2011 (File 
    Nos. 333-28679, 811-05626). 
 
(4)  a.  Individual Deferred Combination Variable and Fixed Annuity Contract (GA-IA-1074), 
    incorporated herein by reference to Post-Effective Amendment No. 7 to a Registration 
    Statement on Form N-4 for Golden American Life Insurance Company Separate Account 
    B filed with the Securities and Exchange Commission on October 2, 2000 (File Nos. 333- 
    28679, 811-5626). 
 
  b.  Group Deferred Combination Variable and Fixed Annuity Contract (GA-MA-1074), 
    incorporated herein by reference to Post-Effective Amendment No. 7 to a Registration 
    Statement on Form N-4 for Golden American Life Insurance Company Separate Account 
    B filed with the Securities and Exchange Commission on October 2, 2000 (File Nos. 333- 
    28679, 811-5626). 

 


c.  Individual Deferred Variable Annuity Contract (GA-IA-1075), incorporated herein by 
  reference to Post-Effective Amendment No. 7 to a Registration Statement on Form N-4 
  for Golden American Life Insurance Company Separate Account B filed with the 
  Securities and Exchange Commission on October 2, 2000 (File Nos. 333-28679, 811- 
  05626). 
 
d.  Deferred Combination Variable and Fixed Annuity Certificate (GA-CA-1074), 
  incorporated herein by reference to Post-Effective Amendment No. 7 to a Registration 
  Statement on Form N-4 for Golden American Life Insurance Company Separate Account 
  B filed with the Securities and Exchange Commission on October 2, 2000 (File Nos. 333- 
  28679, 811-05626). 
 
e.  Individual Retirement Annuity Rider (GA-RA-1009) (12/02), incorporated herein by 
  reference to Post-Effective Amendment No. 34 to a Registration Statement on Form N-4 
  for Golden American Life Insurance Company Separate Account B filed with the 
  Securities and Exchange Commission on April 15, 2003 (File Nos. 033-23351, 811- 
  05626). 
 
f.  ROTH Individual Retirement Annuity Rider (GA-RA-1038) (12/02), incorporated herein 
  by reference to Post-Effective Amendment No. 34 to a Registration Statement on Form 
  N-4 for Golden American Life Insurance Company Separate Account B filed with the 
  Securities and Exchange Commission on April 15, 2003 (File Nos. 033-23351, 811- 
  05626). 
 
g.  Minimum Guaranteed Income Benefit Rider (IU-RA-1047) (01/05), incorporated herein 
  by reference to Post-Effective Amendment No. 31 to a Registration Statement on Form 
  N-4 for ING USA Annuity and Life Insurance Company Separate Account B filed with 
  the Securities and Exchange Commission on or about April 20, 2005 (File Nos. 333- 
  28755, 811-05626). 
 
h.  Minimum Guaranteed Income Benefit Rider (IU-RA-1047) (08-06), incorporated herein 
  by reference to Registration Statement on Form N-4 for ING USA Annuity and Life 
  Insurance Company Separate Account B filed with the Securities and Exchange 
  Commission on May 9, 2006 (File Nos. 333-133944, 811-05626). 
 
i.  Minimum Guaranteed Withdrawal Benefit Rider (GA-RA-1048) (01/02), incorporated 
  herein by reference to Post-Effective Amendment No. 25 to a Registration Statement on 
  Form N-4 for ING USA Annuity and Life Insurance Company Separate Account B filed 
  with the Securities and Exchange Commission on February 13, 2004 (File Nos. 333- 
  28679, 811-05626). 
 
j.  Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING 
  PrincipalGuard) (GA-RA-1046), incorporated herein by reference to Post-Effective 
  Amendment No. 25 to a Registration Statement on Form N-4 for ING USA Annuity and 
  Life Insurance Company Separate Account B filed with the Securities and Exchange 
  Commission on or about February 13, 2004 (File Nos. 333-28755, 811-05626). 
 
k.  Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING LifePay) (IU- 
  RA-3023), incorporated herein by reference to Post-Effective Amendment No. 32 to a 
  Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company 
  Separate Account B filed with the Securities and Exchange Commission on August 5, 
  2005 (File Nos. 333-28755, 811-05626). 

 


l.  Minimum Guaranteed Withdrawal Benefit Rider with Reset Option (ING Joint LifePay) 
  (IU-RA-3029), incorporated herein by reference to Registration Statement on Form N-4 
  for ING USA Annuity and Life Insurance Company Separate Account B filed with the 
  Securities and Exchange Commission on May 9, 2006 (File Nos. 333-133944, 811- 
  05626). 
 
m.  Excluded Funds Endorsement (Inforce Riders), incorporated herein by reference to Post- 
  Effective Amendment No.12 to a Registration Statement on Form N-4 for Golden 
  American Life Insurance Company Separate Account B filed with the Securities and 
  Exchange Commission on April 23, 2001 (File Nos. 333-28769, 811-05626). 
 
n.  Guaranteed Death Benefit Transfer Endorsement No. 1 (7% Solution Enhanced) (GA- 
  RA-1044-1) (01/02), incorporated herein by reference to Post-Effective Amendment No. 
  25 to a Registration Statement on Form N-4 for ING USA Annuity and Life Insurance 
  Company Separate Account B filed with the Securities and Exchange Commission on 
  February 13, 2004 (File Nos. 333-28679, 811-05626). 
 
o.  Guaranteed Death Benefit Transfer Endorsement No. 2 (Ratchet Enhanced) (GA-RA- 
  1044-2) (10/03), incorporated herein by reference to Post-Effective Amendment No. 25 
  to a Registration Statement on Form N-4 for ING USA Annuity and Life Insurance 
  Company Separate Account B filed with the Securities and Exchange Commission on 
  February 13, 2004 (File Nos. 333-28679, 811-05626). 
 
p.  Guaranteed Death Benefit Transfer Endorsement No. 3 (Standard) (GA-RA-1044-3) 
  (01/02), incorporated herein by reference to Post-Effective Amendment No. 25 to a 
  Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company 
  Separate Account B filed with the Securities and Exchange Commission on February 13, 
  2004 (File Nos. 333-28679, 811-05626). 
 
q.  Guaranteed Death Benefit Transfer Endorsement No. 4 (Max 7 Enhanced) (GA-RA- 
  1044-4) (10/03), incorporated herein by reference to Post-Effective Amendment No. 25 
  to a Registration Statement on Form N-4 for ING USA Annuity and Life Insurance 
  Company Separate Account B filed with the Securities and Exchange Commission on 
  February 13, 2004 (File Nos. 333-28679, 811-05626). 
 
r.  Guaranteed Death Benefit Transfer Endorsement No. 5 (Base Death Benefit), 
  incorporated herein by reference to Post-Effective Amendment No. 25 to a Registration 
  Statement on Form N-4 for ING USA Annuity and Life Insurance Company Separate 
  Account B filed with the Securities and Exchange Commission on February 13, 2004 
  (File Nos. 333-28679, 811-05626). 
 
s.  Guaranteed Death Benefit Transfer Endorsement No. 6 (Inforce Contracts) (GA-RA- 
  1044-6) (01/02), incorporated herein by reference to Post-Effective Amendment No. 25 
  to a Registration Statement on Form N-4 for ING USA Annuity and Life Insurance 
  Company Separate Account B filed with the Securities and Exchange Commission on 
  February 13, 2004 (File Nos. 333-28679, 811-05626). 
 
t.  Earnings Enhancement Death Benefit Rider (GA-RA-1086), incorporated herein by 
  reference to Post-Effective Amendment No. 10 to a Registration Statement on Form N-4 
  for Golden American Life Insurance Company Separate Account B filed with the 
  Securities and Exchange Commission on April 24, 2001 (File Nos. 333-28679, 811- 
  5626). 

 


u.  Simple Retirement Account Rider (GA-RA-1026) (12/02), incorporated herein by 
  reference to Post-Effective Amendment No. 34 to a Registration Statement on Form N-4 
  for Golden American Life Insurance Company Separate Account B filed with the 
  Securities and Exchange Commission on April 15, 2003 (File Nos. 033-23351, 811- 
  05626). 
 
v.  403(b) Rider (GA-RA-1040), incorporated herein by reference to Post-Effective 
  Amendment No. 34 to a Registration Statement on Form N-4 for Golden American Life 
  Insurance Company Separate Account B filed with the Securities and Exchange 
  Commission on April 15, 2003 (File Nos. 033-23351, 811-05626). 
 
w.  Section 72 Rider (GA-RA-1001) (12/94), incorporated herein by reference to 
  Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company 
  Separate Account B filed with the Securities and Exchange Commission on May 9, 2006 
  (File Nos. 333-133944, 811-05626). 
 
x.  Section 72 Rider (GA-RA-1002) (12/94), incorporated herein by reference to 
  Registration Statement on Form N-4 for ING USA Annuity and Life Insurance Company 
  Separate Account B filed with the Securities and Exchange Commission on May 9, 2006 
  (File Nos. 333-133944, 811-05626). 
 
y.  Nursing Home Waiver for Group Certificates (GA-RA-1003) (12/94), incorporated 
  herein by reference to Registration Statement on Form N-4 for ING USA Annuity and 
  Life Insurance Company Separate Account B filed with the Securities and Exchange 
  Commission on May 9, 2006 (File Nos. 333-133944, 811-05626). 
 
z.  Nursing Home Waiver for Individual Certificates (GA-RA-1004) (12/94), incorporated 
  herein by reference to Registration Statement on Form N-4 for ING USA Annuity and 
  Life Insurance Company Separate Account B filed with the Securities and Exchange 
  Commission on May 9, 2006 (File Nos. 333-133944, 811-05626). 
 
aa.  Minimum Guaranteed Withdrawal Benefit Rider with Automatic Reset (ING LifePay 
  Plus)(IU-RA-3061), incorporated herein by reference to Post-Effective Amendment No. 
  40 to a Registration Statement on Form N-4 for ING USA Annuity and Life Insurance 
  Company Separate Account B filed with the Securities and Exchange Commission on 
  July 25, 2007 (File Nos. 333-28679, 811-05626). 
 
bb.  Minimum Guaranteed Withdrawal Benefit Rider with Automatic Reset (ING Joint 
  LifePay Plus) (IU-RA-3062), incorporated herein by reference to Post-Effective 
  Amendment No. 40 to a Registration Statement on Form N-4 for ING USA Annuity and 
  Life Insurance Company Separate Account B filed with the Securities and Exchange 
  Commission on July 25, 2007 (File Nos. 333-28679, 811-05626). 
 
cc.  Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING 
  LifePay Plus) (IU-RA-3077),incorporated herein by reference to Post-Effective 
  Amendment No. 43 to a Registration Statement on Form N-4 for ING USA Annuity and 
  Life Insurance Company Separate Account B filed with the Securities and Exchange 
  Commission on April 7, 2008 (File Nos. 333-28755, 811-05626). 

 


  dd.  Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING 
    Joint LifePay Plus) (IU-RA-3078), incorporated herein by reference to Post-Effective 
    Amendment No. 43 to a Registration Statement on Form N-4 for ING USA Annuity and 
    Life Insurance Company Separate Account B filed with the Securities and Exchange 
    Commission on April 7, 2008 (File Nos. 333-28755, 811-05626). 
 
  ee.  Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING 
    LifePay Plus) (IU-RA-4010) (05-01-2009), incorporated herein by reference to Post- 
    Effective Amendment No. 50 to a Registration Statement on Form N-4 for ING USA 
    Annuity and Life Insurance Company Separate Account B filed with the Securities and 
    Exchange Commission on April 30, 2009 (File Nos. 333-28679, 811-05626). 
 
  ff.  Combination Minimum Guaranteed Withdrawal Benefit and Death Benefit Rider (ING 
    Joint LifePay Plus) (IU-RA-4011) (05-01-2009), incorporated herein by reference to 
    Post-Effective Amendment No. 50 to a Registration Statement on Form N-4 for ING 
    USA Annuity and Life Insurance Company Separate Account B filed with the Securities 
    and Exchange Commission on April 30, 2009 (File Nos. 333-28679, 811-05626). 
 
(5)  a.  Deferred Variable Annuity Application, incorporated herein by reference to Post- 
    Effective Amendment No. 34 to a Registration Statement on Form N-4 for Variable 
    Annuity Account C of ING Life Insurance and Annuity Company as filed with the 
    Securities and Exchange Commission on October 26, 2005 (File Nos. 333-28755, 811- 
    05626). 
 
  b.  Group Deferred Combination Variable and Fixed Annuity Enrollment Form, 
    incorporated herein by reference to Post-Effective Amendment No. 4 to a Registration 
    Statement on Form N-4 for ING USA Annuity and Life Insurance Company Separate 
    Account B filed with the Securities and Exchange Commission on January 27, 2000 (File 
    Nos. 333-28679, 811-05626). 
 
  c.  Deferred Variable Annuity Application (137098) (08-21-2006), incorporated herein by 
    reference to Post-Effective Amendment No. 37 to a Registration Statement on Form N-4 
    for ING USA Annuity and Life Insurance Company Separate Account B filed with the 
    Securities and Exchange Commission on August 21, 2006 (File Nos. 333-28679, 811- 
    05626). 
 
  d.  Deferred Variable Annuity Application (137098) (04-28-2008), incorporated herein by 
    reference to Post-Effective Amendment No. 43 to a Registration Statement on Form N-4 
    for ING USA Annuity and Life Insurance Company Separate Account B filed with the 
    Securities and Exchange Commission on April 7, 2008 (File Nos. 333-28755, 811- 
    05626). 
 
  e.  Deferred Variable Annuity Application (137098) (10-6-2008), incorporated herein by 
    reference to Post-Effective Amendment No. 41 to a Registration Statement on Form N-4 
    for ING USA Annuity and Life Insurance Company Separate Account B filed with the 
    Securities and Exchange Commission on September 10, 2008 (File Nos. 333-28769, 811- 
    05626). 
 
  f.  Deferred Variable Annuity Application (137098) (1/12/2009), incorporated herein by 
    reference to Post-Effective Amendment No. 42 to a Registration Statement on Form N-4 
    for ING USA Annuity and Life Insurance Company Separate Account B filed with the 
    Securities and Exchange Commission on December 29, 2008 (File Nos. 333-28769, 811- 
    05626). 

 


  g.  Deferred Variable Annuity Application (151279) (05-01-2009), incorporated herein by 
    reference to Post-Effective Amendment No. 50 to a Registration Statement on Form N-4 
    for ING USA Annuity and Life Insurance Company Separate Account B filed with the 
    Securities and Exchange Commission on April 30, 2009 (File Nos. 333-28679, 811- 
    05626). 
 
(6)  a.  Amendment to Articles of Incorporation Providing for the Name Change of Golden 
    American Life Insurance Company, dated (11/21/03), incorporated herein by reference to 
    Post-Effective Amendment No. 1 to a Registration Statement on Form S-1 for ING USA 
    Annuity and Life Insurance Company filed with the Securities and Exchange 
    Commission on April 9, 2007 (File No. 333-133076). 
 
  b.  Amendment to Articles of Incorporation Providing for the Change in Purpose and Powers 
    of ING USA Annuity and Life Insurance Company, dated (03/04/04), incorporated 
    herein by reference to Post-Effective Amendment No. 1 to a Registration Statement on 
    Form S-1 for ING USA Annuity and Life Insurance Company filed with the Securities 
    and Exchange Commission on April 9, 2007 (File No. 333-133076). 
 
  c.  Amended and Restated By-Laws of ING USA Annuity and Life Insurance Company, 
    dated (12/15/04), incorporated herein by reference to Post-Effective Amendment No. 1 to 
    a Registration Statement on Form S-1 for ING USA Annuity and Life Insurance 
    Company filed with the Securities and Exchange Commission on April 9, 2007 (File No. 
    333-133076). 
 
  d.  Resolution of the board of directors for Power of Attorney, dated 04/23/99, incorporated 
    herein by reference to Post-Effective Amendment No. 12 to a Registration Statement on 
    Form N-4 for Golden American Life Insurance Company Separate Account B filed with 
    the Securities and Exchange Commission on April 23, 1999 (File Nos. 033-59261, 811- 
    05626). 
 
  e.  Articles of Merger and Agreement and Plan of Merger of USGALC, ULAIC, ELICI into 
    GALIC and renamed ING USA Annuity and Life Insurance Company, dated 06/25/03, 
    incorporated herein by reference to Post-Effective Amendment No. 25 to a Registration 
    Statement on Form N-4 for ING USA Annuity and Life Insurance Company Separate 
    Account B filed with the Securities and Exchange Commission on February 13, 2004 
    (File Nos. 333-28679, 811-05626). 
 
(7)    Not Applicable. 
 
(8)  a.  Service Agreement by and between Golden American Life Insurance Company and 
    Directed Services, Inc., incorporated herein by reference to Post-Effective Amendment 
    No. 28 to a Registration Statement on form N-4 for Golden American Life Insurance 
    Company Separate Account B filed with the Securities and Exchange Commission on 
    May 1, 1998 (File Nos. 033-23351, 811-05626). 
 
  b.  Asset Management Agreement between Golden American Life Insurance Company and 
    ING Investment Management LLC, incorporated herein by reference to Post-Effective 
    Amendment No. 29 to a Registration Statement on form N-4 for Golden American Life 
    Insurance Company Separate Account B filed with the Securities and Exchange 
    Commission on April 30, 1999 (File Nos. 033-23351, 811-05626). 

 


c.  Participation Agreement by and between AIM Variable Insurance Funds, Inc., Golden 
  American Life Insurance Company and Directed Services, Inc., incorporated herein by 
  reference to Post-Effective Amendment No. 32 to a Registration Statement on form N-4 
  for Golden American Life Insurance Company Separate Account B filed with the 
  Securities and Exchange Commission on April 26, 2002 (File Nos. 033-23351, 811- 
  05626). 
 
d.  Amendment to Participation Agreement by and between AIM Variable Insurance Funds, 
  Inc., Golden American Life Insurance Company and Directed Services, Inc., 
  incorporated herein by reference to Post-Effective amendment No. 8 to a Registration 
  Statement on Form N-4 for ING USA Annuity and Life Insurance Company Separate 
  Account B filed with the Securities and Exchange Commission on December 2, 2005 
  (File Nos. 333-33914, 811-05626). 
 
e.  Participation Agreement between Golden American Life Insurance Company, American 
  Funds Insurance Series and Capital Research and Management Company, incorporated 
  herein by reference to Pre-Effective Amendment No. 1 to a Registration Statement on 
  Form N-6 for ReliaStar Life Insurance Company Select * Life Variable Account filed 
  with the Securities and Exchange Commission on July 17, 2003 (File Number 333- 
  105319). 
 
f.  Amendment No. 1 to the Business Agreement dated April 30, 2003, as amended on 
  January 1, 2008 by and among ING USA Annuity and Life Insurance Company, 
  ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of New York, 
  Security Life of Denver Insurance Company, ING Life Insurance and Annuity Company, 
  ING America Equities, Inc., ING Financial Advisers, LLC, Directed Services LLC, 
  American Funds Distributors and Capital Research and Management Company, 
  incorporated herein by reference to Pre-Effective Amendment No. 1 to the Form N-6 
  Registration Statement of Security Life of Denver Insurance Company and its Security 
  Life Separate Account L1, File No. 333-153337, as filed on November 14, 2008. 
 
g.  Fourth Amended and Restated Fund Participation Agreement entered into as of the 28th 
  day of April, 2008, as amended among ING USA Annuity and Life Insurance Company, 
  ReliaStar Life Insurance Company of New York, ING Investors Trust, ING Investments, 
  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.  Amendment No. 1 to the 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, ING Investments, LLC, ING Investments Distributor, LLC, American 
  Funds Insurance Series and Capital Research and Management Company (effective 
  December 14, 2010), incorporated herein by reference to Post-Effective Amendment No. 
  55 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 6, 2011 (File Nos. 333-28679, 811-05626). 

 


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

 


p.  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.  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). 
 
r.  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). 
 
s.  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). 
 
t.  Participation Agreement among Variable Insurance Products Funds, Fidelity Distributors 
  Corporation, ING Partners, Inc., ING Life Insurance and Annuity Company, ING USA 
  Annuity and Life Insurance Company, ING Insurance Company of America, ReliaStar 
  Life Insurance Company, ReliaStar Life Insurance Company of New York and Security 
  Life of Denver Insurance Company dated November 11, 2004, 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). 
 
u.  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. 
 
v.  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. 

 


w.  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). 
 
x.  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). 
 
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 Liberty Variable Investment Trust, Golden 
  American Life Insurance Company, incorporated herein by reference to Post-Effective 
  Amendment No. 8 to a Registration Statement on Form N-4 for ING USA Annuity and 
  Life Insurance Company Separate Account B filed with the Securities and Exchange 
  Commission on December 2, 2005 (File Nos. 333-33914, 811-05626). 
 
cc.  Participation Agreement by and between PIMCO Variable Insurance Trust, Golden 
  American Life Insurance Company, incorporated herein by reference to Post-Effective 
  Amendment No. 1 to a Registration Statement on Form N-4 for Golden American Life 
  Insurance Company Separate Account B filed with the Securities and Exchange 
  Commission on June 24, 2000 (File Nos. 333-33914, 811-05626). 

 


dd.  Amendment to Participation Agreement by and between PIMCO Variable Insurance 
  Trust, Golden American Life Insurance Company, incorporated herein by reference to 
  Post-Effective Amendment No. 8 to a Registration Statement on Form N-4 for ING USA 
  Annuity and Life Insurance Company Separate Account B filed with the Securities and 
  Exchange Commission on December 2, 2005 (File Nos. 333-33914, 811-05626). 
 
ee.  Participation Agreement by and between Pioneer Variable Contracts Trust, Golden 
  American Life Insurance Company, incorporated herein by reference to Post-Effective 
  Amendment No. 32 to a Registration Statement on Form N-4 for Golden American Life 
  Insurance Company Separate Account B filed with the Securities and Exchange 
  Commission on April 26, 2002 (File Nos. 033-23351, 811-05626). 
 
ff.  Participation Agreement by and between ProFunds, Golden American Life Insurance 
  Company and ProFunds Advisors LLC, incorporated herein by reference to Post- 
  Effective Amendment No. 8 to a Registration Statement on Form N-4 for ING USA 
  Annuity and Life Insurance Company Separate Account B filed with the Securities and 
  Exchange Commission on December 2, 2005 (File Nos. 333-33914, 811-05626). 
 
gg.  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). 
 
hh.  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). 
 
ii.  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). 
 
jj.  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). 

 


kk.  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). 
 
ll.  Participation Agreement dated April 25, 2008, by and among BlackRock Variable Series 
  Funds, Inc., BlackRock Distributors, Inc., ING USA Annuity and Life Insurance 
  Company and ReliaStar Life Insurance Company of New York, incorporated herein by 
  reference to Post-Effective Amendment No. 26 to the Form N-6 Registration Statement 
  of ReliaStar Life Insurance Company and its Select*Life Separate Account, filed on 
  April 7, 2009; file No. 33-57244. 
 
mm.  Amendment No. 1, dated as of April 24, 2009, and effective as of May 1, 2009, 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. 
 
nn.  Administrative Services Agreement dated April 25, 2008, by and among BlackRock 
  Advisors, LLC and ING USA Annuity and Life Insurance Company and ReliaStar Life 
  Insurance Company of New York, incorporated herein by reference to Post-Effective 
  Amendment No. 26 to the Form N-6 Registration Statement of ReliaStar Life Insurance 
  Company and its Select*Life Separate Account, filed on April 7, 2009; file No. 33- 
  57244. 
 
oo.  Amendment No. 1, dated as of April 24, 2009, and effective as of May 1, 2009, 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. 
 
pp.  Participation Agreement among ING Investors Trust, Directed Services LLC, ING USA 
  Annuity and Life Insurance Company, ReliaStar Life Insurance Company of New York, 
  DFA Investment Dimensions Group Inc. and Dimensional Fund Advisors LP dated April 
  29, 2010, incorporated by reference to Post-Effective Amendment No. 54 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 
  15, 2010 (File No. 333-28679, 811-05626). 

 


  qq.  Amendment No. 1, dated as of September 20, 2010, to Participation Agreement among 
    ING Investors Trust, Directed Services LLC, ING USA Annuity and Life Insurance 
    Company, ReliaStar Life Insurance Company of New York, DFA Investment 
    Dimensions Group Inc. and Dimensional Fund Advisors LP dated April 29, 2010, 
    incorporated herein by reference to Post-Effective Amendment No. 54 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 15, 2010 
    (File Nos. 333-28679, 811-05626). 
 
  rr.  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. 
 
  ss.  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, incorporated herein by reference to Post-Effective Amendment No. 
    58 filing of 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 8, 2013 (File Nos. 333-28679, 811-05626). 

 

  ITEM 25: DIRECTORS AND OFFICERS OF THE DEPOSITOR

Name  Principal Business Address  Position(s) with Depositor 
Michael S. Smith*  1475 Dunwoody Drive  President and Director 
  West Chester, PA 19380   
Mary (Maliz) E. Beams*  One Orange Way  Director and Executive Vice 
  Windsor, CT 06095-4774  President 
Ewout L. Steenbergen*  230 Park Avenue  Director and Executive Vice 
  New York, NY 10169  President, Finance 
Donald W. Britton*  20 Washington Avenue South  Director 
  Minneapolis, MN 55401   

 


Name  Principal Business Address  Position(s) with Depositor 
Alain M. Karaoglan*  230 Park Avenue  Director 
  New York, NY 10169   
Rodney O. Martin*  230 Park Avenue  Director 
  New York, NY 10169   
Steven T. Pierson*  5780 Powers Ferry Road  Senior Vice President and Chief 
  Atlanta, GA 30327-4390  Accounting Officer 
Christina Hack*  1475 Dunwoody Drive  Senior Vice President and Chief 
  West Chester, PA 19380  Financial Officer 
Michael Gioffre  One Orange Way  Senior Vice President and Chief 
  Windsor, CT 06095-4774  Compliance Officer 
Megan Huddleston  One Orange Way  Senior Vice President and Secretary 
  Windsor, CT 06095   
Patrick D. Lusk  1475 Dunwoody Drive  Senior Vice President and 
  West Chester, PA 19380  Appointed Actuary 
Diane McCarthy  1475 Dunwoody Drive  Senior Vice President, Finance 
  West Chester, PA 19380   
David S. Pendergrass  5780 Powers Ferry Road  Senior Vice President and Treasurer 
  Atlanta, GA 30327-4390   
Justin Smith  230 Park Avenue  Senior Vice President and Deputy 
  New York, NY 10169  General Counsel 
Boyd G. Combs  5780 Powers Ferry Road  Senior Vice President, Tax 
  Atlanta, GA 30327-4390   
Christine Hurtsellers  5780 Powers Ferry Road  Senior Vice President 
  Atlanta, GA 30327-4390   
Mark B. Kaye  One Orange Way  Senior Vice President 
  Windsor, CT 06095-4774   
Gilbert E. Mathis  5780 Powers Ferry Road  Senior Vice President 
  Atlanta, GA 30327-4390   

 

  *Principal delegated legal authority to execute this registration statement pursuant to Powers of Attorney.

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


ING GROEP 
U.S. Insurance Holdings 
 
9-30-2013  ING GROEP N.V. 
  Non-Insurer (The Netherlands) No FEIN 
 
  ING U.S., Inc. (*1)   
Non-Insurer (Delaware) 52-1222820 
 
ING North America Insurance Corporation 
Non-Insurer (Delaware) 52-1317217 
 
ING Payroll Management, Inc. 
Non-Insurer (Delaware) 52-2197204 
 
ING Risk Management (Bermuda) Limited 
Non-Insurer (Bermuda) No FEIN Assigned 
 
Lion Connecticut Holdings Inc. 
Non-Insurer (Connecticut) 02-0488491 
 
  IB Holdings LLC 
  Non-Insurer (Virginia) 41-1983894 
 
  The New Providence Insurance Company, Limited 
  Non-Insurer (Cayman Islands) 98-0161114 
9/30/13   
 
Page 1  ING Financial Partners, Inc. 
  Non-Insurer (Minnesota) 41-0945505 
 
  ING Investment Management LLC 
  Non-Insurer (Delaware) 58-2361003 
 
  ING Investment Management Co. LLC 
  Non-Insurer (Delaware) 06-0888148 
 
  ING Investment Management(Bermuda) Holdings Limited 
  Non-Insurer (Bermuda) 
 
  ING Investment Trust Co. 
  Non-Insurer (Connecticut) 06-1440627 
 
  ING Investment Management (UK) Limited 
  Non-Insurer (United Kingdom) 
 
  ING Investment Management Alternative Assets LLC 
  Non-Insurer (Delaware) 13-4038444 

 


  ING Alternative Asset Management LLC 
  Non-Insurer (Delaware) 13-3863170 
 
  ING Furman Selz Investments III LLC (*2) 
  Non-Insurer (Delaware) 13-4127836 
 
  ING Realty Group LLC 
  Non-Insurer (Delaware) 13-4003969 
 
  ING Pomona Holdings LLC 
  Non-Insurer (Delaware) 13-4152011 
 
 
  Pomona G. P. Holdings LLC (*3) 
  Non-Insurer (Delaware) 13-4150600 
 
  Pomona Management LLC 
  Non-Insurer (Delaware) 13-4149700 
 
  ING Alternative Asset Management Ireland Limited 
  Non-Insurer (Ireland) 
 
  ING Capital Corporation, LLC 
  Non-Insurer (Delaware) 86-1020892 
 
 
  ING Funds Services, LLC 
  Non-Insurer (Delaware) 86-1020893 
 
 
  ING Investments Distributor, LLC 
  Non-Insurer (Delaware) 03-0485744 
 
  ING Investments, LLC 
  Non-Insurer (Arizona) 03-0402099 
 
  ING Life Insurance and Annuity Company 
  Insurer (Connecticut) 71-0294708 NAIC 86509 
 
9/30/13   
  Directed Services LLC 
  Non-Insurer (Delaware) 14-1984144 
Page 2   
 
  ING Financial Advisers, LLC 
  Non-Insurer(Delaware) 06-1375177 
 
  ING National Trust 
  Non-Insurer (Minnesota) 41-1966125 
 
  Systematized Benefits Administrators, Inc. 
  Non-Insurer (Connecticut) 06-0889923 
 
  ING USA Annuity and Life Insurance Company 
  Insurer (Iowa) 41-0991508 NAIC 80942 

 


ReliaStar Life Insurance Company
  Insurer (Minnesota) 41-0451140 NAIC 67105 
 
 
  ReliaStar Life Insurance Company of New York 
  Insurer (New York) 53-0242530 NAIC 61360 
 
  Roaring River, LLC 
  Insurer (Missouri) 26-3355951 NAIC 13583 
 
 
  Roaring River II, LLC 
  Insurer (Missouri) 27-2278894 NAIC 14007 
 
  ING Institutional Plan Services, LLC 
  Non-Insurer (Delaware) 04-3516284 
 
9/30/13   
  ING Investment Advisors, LLC 
  Non-Insurer (New Jersey) 22-1862786 
Page 3   
 
  Australia Retirement Services Holding, LLC 
  Non-Insurer (Delaware) 26-0037599 
 
  ILICA Inc. 
  Non-Insurer (Connecticut) 06-1067464 
 
  ING International Nominee Holdings, Inc. 
  Non-Insurer (Connecticut) 06-0952776 
 
  AII 1, LLC 
  Non-Insurer (Connecticut) No tax id 
 
  AII 2, LLC 
  Non-Insurer (Connecticut) No tax id 
 
  AII 3, LLC 
  Non-Insurer (Connecticut) No tax id 
 
  AII 4, LLC 
  Non-Insurer (Connecticut) No tax id 
 
  ING Insurance Services, Inc. 
  Non-Insurer (Connecticut) 06-1465377 
 
  Langhorne I, LLC 
  Non-Insurer (Missouri) 46-1051195 
 
  Security Life Assignment Corp. 
  Non-Insurer (Colorado) 84-1437826 

 


Security Life of Denver Insurance Company   
Insurer (Colorado) 84-0499703 NAIC 68713   
 
 
ING America Equities, Inc.   
Non-Insurer (Colorado) 84-1251388   
 
Midwestern United Life Insurance Company   
Insurer (Indiana) 35-0838945 NAIC 66109   
 
Whisperingwind III, LLC   
Insurer (South Carolina) 35-2282787 NAIC 12984   
 
Roaring River III Holding, LLC   
Non-Insurer (Delaware) 45-4771241   
 
 
Roaring River III, LLC   
Insurer (Missouri) 80-0795318 NAIC 14416   
 
Roaring River IV Holding, LLC   
Non-Insurer (Delaware) No tax id   
 
 
Roaring River IV, LLC   
Non-Insurer (MO) No tax id   
 
Security Life of Denver International Limited   
Insurer (Cayman Islands) 98-0138339   
 
 
Lion Custom Investments LLC   
Non-Insurer (Delaware) 98-0138339   
 
SLDI Georgia Holdings, Inc.   
Non-Insurer (Georgia) 27-1108872   
 
 
Lion II Custom Investments LLC   
Non-Insurer (Delaware) 27-1108872   
 
 
Rancho Mountain Properties, Inc.   
Non-Insurer (Delaware) 27-2987157   
 
 
IIPS of Florida, LLC  *1 - ING U.S., Inc. owned approximately 71% by ING Grpoep N.V. and 
Non-Insurer (Florida)  approximately 29% by Public Shareholders. 
  *2 - ING Furman Selz Investments III LLC owned 95.81% by ING Investment 
  Management Alternative Assets LLC and 4.19% owned by Third Party 
ING Financial Products Company, Inc.  Shareholder. 
Non-Insurer (Delaware) 26-1956344   
  *3 - Pomona G. P. Holdings LLC owned 50% by ING Pomona Holdings LLC 
  and 50% owned by Third Party Shareholder. 

 

9/30/13

Page 4


ITEM 27: NUMBER OF CONTRACT OWNERS

As of November 29, 2013 there were 79,445 qualified contract owners and 38,638 non-qualified contract
owners.

ITEM 28: INDEMNIFICATION

ING USA Annuity and Life Insurance Company 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 Annuity and Life Insurance Company 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 Annuity and Life Insurance Company may also, to the extent permitted by law, indemnify any
other person who is or was serving ING USA Annuity and Life Insurance Company 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 U.S., Inc. maintains Professional
Liability and fidelity bond insurance policies issued by an international insurer. The policies cover ING
U.S., Inc. and any company in which ING U.S., Inc. has a controlling financial interest of 50% or more.
These policies include either or both the principal underwriter, the depositor and any/all assets under the
care, custody and control of ING U.S., Inc. and/or its subsidiaries. The policies provide for the following
types of coverage: errors and omissions/professional liability, directors and officers, employment
practices liability and fidelity/crime (a/k/a “Financial Institutional Bond”).

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)In addition to the Registrant, Directed Services LLC 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. Also, Directed Services LLC serves as investment advisor to ING Investors Trust and
ING Partners, Inc.

(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 
 
Chad Tope  909 Locust Street  President and Director 
  Des Moines, IA 50309   
 
Patrick J. Kennedy  One Orange Way  Director 
  Windsor, CT 06095   
 
Richard E. Gelfand  1475 Dunwoody Drive  Chief Financial Officer 
  West Chester, PA 19380-1478   
 
Shaun P. Mathews  One Orange Way  Executive Vice President 
  Windsor, CT 06095   
 
Kimberly A. Anderson  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   
 
Michael J. Roland  7337 E Doubletree Ranch Road,  Investment Advisor Chief Compliance 
  Scottsdale, AZ 85258  Officer and Senior Vice President 
 
Regina Gordon  One Orange Way  Chief Compliance Officer 
  Windsor, CT 06095   
 
Julius A. Drelick, III  7337 E Doubletree Ranch Road  Vice President 
  Scottsdale, AZ 85258   
 
Heather H. Hackett  230 Park Avenue, 13th Floor  Vice President 
  New York, NY 10169   
 
Jody Hrazanek  230 Park Avenue, 13th Floor  Vice President 
  New York, NY 10169   
 
Todd R. Modic  7337 E Doubletree Ranch Road  Vice President 
  Scottsdale, AZ 85258   
 
David S. Pendergrass  5780 Powers Ferry Road  Vice President and Treasurer 
  Atlanta, GA 30327-4390   
 
Jason R. Rausch  230 Park Avenue, 13th Floor  Vice President 
  New York, NY 10169   
 
Steve Sedmak  230 Park Avenue, 13th Floor  Vice President 
  New York, NY 10169   
 
Spencer T. Shell  5780 Powers Ferry Road  Vice President and Assistant Treasurer 
  Atlanta, GA 30327-4390   
 
May Tong  230 Park Avenue, 13th Floor  Vice President 
  New York, NY 10169   

 


Name  Principal Business Address  Positions and Offices with Underwriter 
 
Paul L. Zemsky  230 Park Avenue, 13th Floor  Vice President   
  New York, NY 10169         
 
Megan Huddleston  One Orange Way    Secretary   
  Windsor, CT 06095         
 
Huey Falgout  7337 E Doubletree Ranch Road  Assistant Secretary   
  Scottsdale, AZ 85258         
 
Tina M. Nelson  20 Washington Avenue South  Assistant Secretary   
  Minneapolis, MN 55401       
 
Melissa Ann O’Donnell  20 Washington Avenue South  Assistant Secretary   
  Minneapolis, MN 55401       
 
Jennifer Ogren  20 Washington Avenue South  Assistant Secretary   
  Minneapolis, MN 55401       
 
(c)           
  2012 Net         
  Underwriting         
Name of Principal  Discounts and  Compensation  Brokerage   
Underwriter  Commission  on Redemption  Commissions  Compensation 
Directed Services LLC  $207,972,770.50  $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, 
ING USA Annuity and Life Insurance Company, Separate Account B, certifies that it meets all the 
requirements for effectiveness of this Registration Statement under Rule 485(b) under the Securities 
Act of 1933 and has duly caused this Post-Effective Amendment to the Registration Statement to be 
signed on its behalf by the undersigned, duly authorized, in the City of West Chester, Commonwealth 
of Pennsylvania, on the 19th day of December, 2013. 
 
  SEPARATE ACCOUNT B 
  (Registrant) 
By:  ING USA ANNUITY AND LIFE INSURANCE COMPANY 
  (Depositor) 
 
By:  Michael S. Smith* 
  Michael S. Smith 
  President and Director (principal executive officer) 
 
By:  /s/ Nicholas Morinigo 
  Nicholas Morinigo 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 December 19, 2013.

Signatures  Titles 
 
Michael S. Smith*  President and Director 
Michael S. Smith  (principal executive officer) 
 
Steven T. Pierson*  Senior Vice President and Chief Accounting Officer 
Steven T. Pierson   
 
Christina Hack*  Senior Vice President and Chief Financial Officer 
Christina Hack   
 
Ewout L. Steenbergen*  Director 
Ewout L. Steenbergen   
 
Mary (Maliz) E. Beams*  Director 
Mary (Maliz) E. Beams   
 
Donald W. Britton*  Director 
Donald W. Britton   
 
Alain M. Karaoglan*  Director 
Alain M. Karaoglan   
 
Rodney O. Martin*  Director 
Rodney O. Martin   

 


By:  /s/ Nicholas Morinigo 
  Nicholas Morinigo as 
  Attorney-in-Fact 

 

*Executed by Nicholas Morinigo on behalf of those indicated pursuant to Powers of Attorney.


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