485BPOS 1 final.htm REGISTRATION STATEMENT final.htm - Generated by SEC Publisher for SEC Filing
As filed with the Securities and Exchange  Registration No. 333-28769 
Commission on December 18, 2014  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. 55  [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)   
 
VOYA INSURANCE AND ANNUITY 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   

 

J. Neil McMurdie, Esq. 
Voya Insurance and Annuity Company 
One Orange Way, C2N, Windsor, CT 06095 
860-580-2824 
 
(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): 

 

[  ]  immediately upon filing pursuant to paragraph (b) of Rule 485 
[ X ]  on December 18, 2014 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:
The Prospectus and Statement of Additional Information, each dated May 1, 2014, are incorporated into
Parts A and B, respectively, of this Post-Effective Amendment No. 55 by reference to the Registrant’s
filing under Rule 497(c), as filed on May 1, 2014 and by Registrant’s filings under Rule 497(e) or Rule
485(b), as filed on May 1, 2014; July 21, 2014; August 27, 2014; and September 2, 2014 (File No. 333-
28769).

A supplement dated December 18, 2014, to the Prospectus is included in Part A of this Post-Effective
Amendment No. 55. This amendment does not otherwise delete, amend, or supercede any other
information in the registration statement, as previously amended, including exhibits and undertakings.


SUPPLEMENT Dated December 18, 2014
To the Current Prospectus and Statement of Additional Information For:
 
                          Voya GoldenSelect Access              Voya GoldenSelect Landmark 
                           Voya GoldenSelect ESII              Voya GoldenSelect Premium Plus 
 
Issued by Voya Insurance and Annuity Company
Through Its Separate Account B

 

This supplement updates the Prospectus and Statement of Additional Information (the “SAI”) and subsequent 
supplements thereto for your variable annuity contract. Please read it carefully and keep it with your copy of the 
Prospectus and SAI for future reference. If you have any questions, please call Customer Service at 1-800-366- 
0066. 
 
IMPORTANT INFORMATION REGARDING UPCOMING INVESTMENT PORTFOLIO REORGANIZATIONS 
 
The following information only affects you if you currently invest in, or plan to invest in, the subaccount that 
corresponds to the Voya Global Resources Portfolio.
 
The Board of Trustees of Voya Investors Trust approved a proposal to reorganize the Voya Global Resources 
Portfolio (the “Merging Portfolio”) into the Voya Global Value Advantage Portfolio (the “Surviving 
Portfolio”). The proposed reorganization is subject to shareholder approval. If shareholder approval is 
obtained, the reorganization is expected to take place on or about March 6, 2015 (the “Reorganization Date”). 

 

Merging Portfolios  Surviving Portfolios 
Voya Global Resources Portfolio (Class ADV)  Voya Global Value Advantage Portfolio (Class T) 
Voya Global Resources Portfolio (Class S)*  Voya Global Value Advantage Portfolio (Class S) 
* This Portfolio is currently closed to new investments and transfers. 

 

  As a result of the merger, effective on the Reorganization Date the Voya Global Value Advantage Portfolio (Class T) will be added as an available
investment option and Voya Global Value Advantage Portfolio (Class S) will be closed to new investments
and transfers.

The Voya Global Value Advantage Portfolio is designated as an Accepted Fund for MGIB, Voya LifePay,
Voya Joint LifePay, Voya LifePay Plus and Voya Joint LifePay Plus riders purchased before January 12, 2009.

Prior to the Reorganization Date, you may reallocate your contract value in the Merging Portfolio to another
investment portfolio or fixed option currently available under your 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.

On the Reorganization Date, your contract value remaining in the Merging Portfolio will automatically
become an investment in the Surviving Portfolio with an equal total net asset value. You will not incur any tax
liability because of this automatic reallocation and your contract value immediately before the reallocation will
equal your contract value immediately after the reallocation.

After the Reorganization Date, the Merging Portfolio will no longer be available under the contract. Unless
you provide us with alternative allocation instructions, after the Reorganization Date all future allocations
directed to the Merging Portfolio will be automatically allocated to the Surviving Portfolio, if the Surviving
Portfolio is then available to new investments. You may provide alternative instructions by calling Customer
Service at the number above.

X.GSB-14  Page 1 of 2  December 2014 

 


As of the Reorganization Date, all references in the prospectus to the Merging Portfolio are deleted. For more
information, or information related to Investment Option Restrictions and asset allocation requirements, please
refer to your prospectus or call Customer Service.

IMPORTANT INFORMATION REGARDING THE COMPANY

Information under the “VOYA INSURANCE AND ANNUITY COMPANY” section in the prospectus and
under the “Description of Voya Insurance and Annuity Company” section in the SAI is updated with the
following:

Voya is an affiliate of ING Groep N.V. (“ING”), a global financial institution active in the fields of insurance,
banking and asset management. In 2009, ING announced the anticipated separation of its global banking and
insurance businesses, including the divestiture of Voya, which together with its subsidiaries, including the
Company, constitutes ING’s U.S.-based retirement, investment management and insurance operations. As of
November 18, 2014, ING’s ownership of Voya was approximately 19%. Under an agreement with the
European Commission, ING is required to divest itself of 100% of Voya by the end of 2016.

X.GSB-14  Page 2 of 2  December 2014 

 


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, 2013 
    -  Statements of Operations for the year ended December 31, 2013 
    -  Statements of Changes in Net Assets for the years ended December 31, 2013 and 2012 
    -  Notes to Financial Statements 
    Financial Statements of ING USA Annuity and Life Insurance Company, name changed to 
    Voya Insurance and Annuity Company: 
    -  Report of Independent Registered Public Accounting Firm 
    -  Balance Sheets as of December 31, 2013 and 2012 
    -  Statements of Operations for the years ended December 31, 2013, 2012 and 2011 
    -  Statements of Comprehensive Income for the years ended December 31, 2013, 2012 
      and 2011 
    -  Statements of Changes in Shareholder’s Equity for the years ended December 31, 
      2013, 2012 and 2011 
    -  Statements of Cash Flows for the years ended December 31, 2013, 2012 and 2011 
    -  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.  Amendment No. 1 to the Intercompany Agreement dated December 1, 2013 (effective 
  December 23, 2013) to the Intercompany Agreement dated December 22, 2010 
  (effective January 1, 2010) between Directed Services LLC (DSL) and ING USA 
  Annuity and Life Insurance Company, incorporated herein by reference to Post-Effective 
  Amendment No. 44 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 9, 2014 (File Nos. 333-30180, 811-05626). 
 
j.  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). 
 
k.  Amendment No. 1 to the Intercompany Agreement dated December 1, 2013 (effective 
  December 23, 2013) to the Intercompany Agreement dated December 22, 2010 
  (effective January 1, 2010) between ING Investment Management LLC (IIM) and ING 
  USA Annuity and Life Insurance Company, incorporated herein by reference to Post- 
  Effective Amendment No. 44 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 9, 2014 (File Nos. 333-30180, 811-05626). 

 


(4)  a.  Individual Deferred Combination Variable and Fixed Annuity Contract (GA-IA-1034) 
    (02/97), incorporated herein by reference to Post-Effective Amendment No. 3 to a 
    Registration Statement on Form N-4 for Golden American Life Insurance Company 
    Separate Account B filed with the Securities and Exchange Commission on April 23, 
    1999 (File Nos. 333-28769, 811-05626). 
 
  b.  Group Deferred Combination Variable and Fixed Annuity Contract (GA-CA-1034) 
    (02/97), incorporated herein by reference to Post-Effective Amendment No. 3 to a 
    Registration Statement on Form N-4 for Golden American Life Insurance Company 
    Separate Account B filed with the Securities and Exchange Commission on April 23, 
    1999 (File Nos. 333-28769, 811-05626). 
 
  c.  Individual Deferred Variable Annuity Contract (GA-IA-1035) (02/97), incorporated 
    herein by reference to Post-Effective Amendment No. 3 to a Registration Statement on 
    Form N-4 for Golden American Life Insurance Company Separate Account B filed with 
    the Securities and Exchange Commission on April 23, 1999 (File Nos. 333-28769, 811- 
    05626). 
 
  d.  Individual Retirement Annuity Rider (GA-RA-1009) (12/02), incorporated herein by 
    reference to Post-Effective Amendment No. 34 to a Registration Statement on Form N-4 
    for Golden American Life Insurance Company Separate Account B filed with the 
    Securities and Exchange Commission on April 15, 2003 (File Nos. 033-23351, 811- 
    05626). 
 
  e.  ROTH Individual Retirement Annuity Rider (GA-RA-1038) (12/02), incorporated herein 
    by reference to Post-Effective Amendment No. 34 to a Registration Statement on Form 
    N-4 for Golden American Life Insurance Company Separate Account B filed with the 
    Securities and Exchange Commission on April 15, 2003 (File Nos. 033-23351, 811- 
    05626). 
 
  f.  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). 
 
  g.  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). 
 
  h.  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). 
 
  i.  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). 

 


j.  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). 
 
k.  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). 
 
l.  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). 
 
m.  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). 
 
n.  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). 
 
o.  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). 
 
p.  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). 
 
q.  Guaranteed Death Benefit Transfer Endorsement No. 5 (Base Death Benefit) (GA-RA- 
  1044-5) (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). 
 
r.  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). 

 


s.  Earnings Enhancement Death Benefit Rider (GA-RA-1086), incorporated herein by 
  reference to Post-Effective Amendment No. 11 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 23, 2001 (File Nos. 333-28769, 811- 
  05626). 
 
t.  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). 
 
u.  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). 
 
v.  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). 
 
w.  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). 
 
x.  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). 
 
y.  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). 
 
z.  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). 
 
aa.  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). 
 
bb.  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). 

 


  cc.  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). 
 
  dd.  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). 
 
  ee.  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. (GA-CDF-1109) (09/05), 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 October 26, 2005 (File Nos. 333-28755, 
    811-05626). 
 
  b.  Group Deferred Combination Variable and Fixed Annuity Enrollment Form (GA-EA- 
    1050) (11-22-1999), incorporated herein by reference to Post-Effective Amendment No 
    4 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 3, 1999 (File Nos. 333-28769, 811-05626). 
 
  c.  Deferred Variable Annuity Application (137098) (08-21-2006), incorporated herein by 
    reference to Post-Effective Amendment No. 36 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. 333-28769, 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) (01-12-2009), 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 an 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 
  12/14/2010) 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 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). 
 
z.  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). 
 
aa.  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). 
 
bb.  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). 
 
cc.  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.  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). 
 
ee.  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). 
 
ff.  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). 
 
gg.  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). 
 
hh.  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 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). 
 
ii.  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, 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. 

 


  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 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. 
 
  mm.  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). 
 
  nn.  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). 
 
  oo.  Rule 22c-2 Agreement dated no later than April 16, 2007 and is effective as of October 
    16, 2007 between AIM Investment Services, Inc., ING Life Insurance and Annuity 
    Company, ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of 
    New York, Security Life of Denver Insurance Company and Systematized Benefits 
    Administrators Inc., incorporated by reference to Post-Effective Amendment No. 50 to 
    Registration Statement on Form N-4 (File No. 033-75962), as filed on June 15, 2007. 
 
  pp.  Rule 22c-2 Agreement dated April 16, 2007 and is effective as of October 16, 2007 
    among Columbia Management Services, Inc., ING Life Insurance and Annuity 
    Company, ING National Trust, ING USA Annuity and Life Insurance Company, 
    ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of New York, 
    Security Life of Denver Life Insurance Company and Systematized Benefits 
    Administrators Inc., incorporated by reference to Post-Effective Amendment No. 3 to 
    Registration Statement on Form N-4 (File No. 333-134760), as filed on July 27, 2007. 
 
(9)    Opinion and Consent of Counsel, attached. 
 
(10)    Consent of Independent Registered Public Accounting Firm, attached. 
 
(11)    Not Applicable. 

 


(12)  Not Applicable. 
(13)  Powers of Attorney, attached. 

 

  ITEM 25: DIRECTORS AND OFFICERS OF THE DEPOSITOR

Name  Principal Business Address  Position(s) with Depositor 
Michael S. Smith*  1475 Dunwoody Drive  President and Director 
  West Chester, PA 19380   
Ewout L. Steenbergen*  230 Park Avenue  Director and Executive Vice 
  New York, NY 10169  President, Finance 
Chetlur S. Ragavan*  230 Park Avenue  Director, Executive Vice President 
  New York, NY 10169  and Chief Risk Officer 
Alain M. Karaoglan*  230 Park Avenue  Director 
  New York, NY 10169   
Rodney O. Martin, Jr.*  230 Park Avenue  Director and Chairman 
  New York, NY 10169   
Steven T. Pierson*  5780 Powers Ferry Road  Senior Vice President and Chief 
  Atlanta, GA 30327-4390  Accounting Officer 
David P. Wiland*  1475 Dunwoody Drive  Senior Vice President and Chief 
  West Chester, PA 19380  Financial Officer 
Bridget M. Healy  230 Park Avenue  Executive Vice President and Chief 
  New York, NY 10169  Legal Counsel 
Michael J. Gioffre  One Orange Way  Senior Vice President, Compliance 
  Windsor, CT 06095-4774   
Megan A. Huddleston  One Orange Way  Senior Vice President and Assistant 
  Windsor, CT 06095  Secretary 
Patrick D. Lusk  1475 Dunwoody Drive  Senior Vice President and 
  West Chester, PA 19380  Appointed Actuary 
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 L. Hurtsellers  5780 Powers Ferry Road  Senior Vice President 
  Atlanta, GA 30327-4390   
Carolyn Johnson  One Orange Way  Senior Vice President 
  Windsor, CT 06095-4774   
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   
Dave P. Wilken  20 Washington Avenue South  Senior Vice President 
  Minneapolis, MN 55401   
Kristi L. Cooper  909 Locust Street  Vice President and Chief 
  Des Moines, IA 50309  Compliance Officer 
Chad M. Eslinger  20 Washington Avenue South  Vice President, Compliance 
  Minneapolis, MN 55401   
Regina A. Gordon  One Orange Way  Vice President, Compliance 
  Windsor, CT 06095-4774   
Anne M. Iezzi  One Orange Way  Vice President, Compliance 
  Windsor, CT 06095-4774   

 


Name  Principal Business Address  Position(s) with Depositor 
Jennifer M. Ogren  20 Washington Avenue South  Secretary 
  Minneapolis, MN 55401   

 

  *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

Incorporated herein by reference to Item 26 in Pre-Effective Amendment No. 1 to Registration Statement
on Form N-4 for Separate Account B of Voya Insurance and Annuity Company (File No. 333-196391), as
filed with the Securities and Exchange Commission on November 21, 2014.

ITEM 27: NUMBER OF CONTRACT OWNERS

As of November 28, 2014, there are 8,403 qualified contract owners and 6,297 non-qualified contract
owners.

ITEM 28: INDEMNIFICATION

Voya Insurance and Annuity 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 Voya
Insurance and Annuity 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.

Voya Insurance and Annuity Company may also, to the extent permitted by law, indemnify any other
person who is or was serving Voya Insurance and Annuity 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, Voya Financial, Inc. maintains
Professional Liability and fidelity bond insurance policies issued by an international insurer. The policies
cover Voya Financial, Inc. Inc. and any company in which Voya Financial, 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 Voya Financial, 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 Voya Insurance and Annuity Company through its Separate Accounts A, B and EQ; Alger
Separate Account A; certain contracts issued by Voya Retirement Insurance and Annuity Company and
its Variable Annuity Account B and ReliaStar Life Insurance Company of New York through its Separate
Account NY-B. Also, Directed Services LLC serves as investment advisor to Voya Investors Trust and
Voya 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 J. Tope  909 Locust Street  President and Director 
  Des Moines, IA 50309   
Richard E. Gelfand  1475 Dunwoody Drive  Chief Financial Officer 
  West Chester, PA 19380-1478   
James L. Nichols, IV  One Orange Way  Director 
  Windsor, CT 06095   
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   
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   
Regina A. Gordon  One Orange Way  Chief Compliance Officer 
  Windsor, CT 06095   
Julius A. Drelick, III  7337 E Doubletree Ranch Road  Senior Vice President and Investment 
  Scottsdale, AZ 85258  Adviser Chief Compliance Officer 
Megan A. Huddleston  One Orange Way  Senior Vice President and Secretary 
  Windsor, CT 06095   
David S. Pendergrass  5780 Powers Ferry Road  Senior Vice President and Treasurer 
  Atlanta, GA 30327-4390   
Holly B. Flynn  909 Locust Street  Vice President 
  Des Moines, IA 50309   
Heather H. Hackett  230 Park Avenue, 13th Floor  Vice President 
  New York, NY 10169   
Jody I. 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   
Jason R. Rausch  230 Park Avenue, 13th Floor  Vice President 
  New York, NY 10169   
Stephen 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   

 


Name  Principal Business Address  Positions and Offices with Underwriter 
 
May F. Tong  230 Park Avenue, 13th Floor  Vice President 
  New York, NY 10169   
Paul L. Zemsky  230 Park Avenue, 13th Floor  Vice President 
  New York, NY 10169   
Huey P. Falgout  7337 E Doubletree Ranch Road  Assistant Secretary 
  Scottsdale, AZ 85258   
C. Nikol Gianopoulous  20 Washington Avenue South  Assistant Secretary 
  Minneapolis, MN 55401   
Angelia M. Lattery  20 Washington Avenue South  Assistant Secretary 
  Minneapolis, MN 55401   
Tina M. Nelson  20 Washington Avenue South  Assistant Secretary 
  Minneapolis, MN 55401   
Melissa A. O’Donnell  20 Washington Avenue South  Assistant Secretary 
  Minneapolis, MN 55401   
Jennifer M. Ogren  20 Washington Avenue South  Assistant Secretary 
  Minneapolis, MN 55401   

 

(c)         
  2013 Net       
Name of Principal  Underwriting  Compensation  Brokerage   
Underwriter  Discounts and  on Redemption  Commissions  Compensation 
  Commission       
Directed Services LLC  $218,438,941.02  $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. Voya Insurance and Annuity 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
Voya Insurance and Annuity 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 No. 55to be signed on its
behalf by the undersigned, duly authorized, in the City of Windsor, State of Connecticut, on the 18th day
of December, 2014.

  SEPARATE ACCOUNT B 
  (Registrant) 
By:  VOYA INSURANCE AND ANNUITYCOMPANY 
  (Depositor) 
 
By:  Michael S. Smith* 
  Michael S. Smith 
  President and Director (principal executive officer) 
 
By:  /s/ J. Neil McMurdie 
  J. Neil McMurdie as Attorney-in-Fact 

 

  As required by the Securities Act of 1933, this Post-Effective Amendment No. 55 to the Registration
Statement has been signed by the following persons in the capacities indicated on December 18, 2014.

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   
 
David P. Wiland*  Senior Vice President and Chief Financial Officer 
David P. Wiland   
 
Ewout L. Steenbergen*  Director 
Ewout L. Steenbergen   
 
Chetlur S. Ragavan*  Director 
Chetlur S. Ragavan   
 
Alain M. Karaoglan*  Director 
Alain M. Karaoglan   
 
Rodney O. Martin*  Director 
Rodney O. Martin   
 
By:  /s/ J. Neil McMurdie   
  J. Neil McMurdie as Attorney-in-Fact 

 

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


  EXHIBIT INDEX   
ITEM  EXHIBIT  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