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Separate Account Annual Reports

The following are copies of ING's 2010 separate account annual reports; these separate accounts have been established to support the operations of ING's variable annuity contracts. Each book contains the audited financial statements for these separate accounts, which include the statements assets and liabilities, the statements of operations, and the statements of changes in net assets.

You should consider the investment objectives, risks, and charges and expenses of the variable product and its underlying fund options carefully before investing. The prospectuses contain this and other information, and can be obtained by contacting your local representative. Please read the information carefully before investing.

ING Life Insurance and Annuity Company Separate Acct B

ING Life Insurance and Annuity Company Separate Acct I

ING USA Annuity and Life Insurance Company Separate Acct B

ING USA Annuity and Life Insurance Company Separate Acct EQ

ReliaStar Life Insurance Company of New York Separate Acct NY-B

Annuities issued and/or administered by ING Life Insurance and Annuity Company (Windsor, CT) are distributed by ING Financial Advisers, LLC (member SIPC) or other broker-dealers that maintain a selling agreement. Annuities issued and/or administered by ING USA Annuity and Life Insurance Company (Des Moines, IA) and ReliaStar Life Insurance Company of New York (Woodbury, NY) are distributed by Directed Services LLC. Annuities issued and/or administered by Security Life of Denver Insurance Company (Denver, CO) are distributed by ING America Equities, Inc. Within the state of New York, only ReliaStar Life Insurance Company of New York is admitted and its products issued. All companies are members of the ING family of companies.

Cn67077022012

5103314

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