Annuities are issued by ING USA Annuity and Life Insurance Company (Des Moines, IA) and ReliaStar Life Insurance Company of New York (Woodbury, NY). Only ReliaStar Life Insurance Company of New York is admitted, and its products issued within the state of New York. Both are members of the ING family of companies. Neither the company nor its agents and representatives can provide tax, legal or accounting advice. Clients should consult their own attorney or tax advisor about their specific circumstances. Historical performance of the S&P 500® Index should not be considered a representation of current or future performance of the Index or of your annuity. Interest Rates, Participation Rates, Index Caps and Index Spreads are subject to change. Other interest crediting strategies are also available. Contracts Accumulation Value does not reflect withdrawals, surrender charges, market value adjustment or premium tax, if applicable. Withdrawals may be subject to Federal/State income tax and, if taken prior to age 59 1⁄2, an additional 10% Federal penalty tax Withdrawals do not participate in index interest. Neither the company nor its agents and representatives can provide tax, legal or accounting advice. Clients should consult their own attorney or tax advisor about their specific circumstances. "Standard & Poor's®", "S&P®", "S&P 500®", "Standard & Poor's 500", and "500" are trademarks of The McGraw-Hill Companies, Inc. and have been license for use by ING USA Annuity and Life Insurance Company. The Product is not sponsored, endorsed, sold or promoted by Standard & Poor's and Standard & Poor's makes no representation regarding the advisability of investing in the Product. The S&P 500 Index does not reflect dividends paid on the underlying stock. ©2008 ING USA Annuity and Life Insurance Company 152730 01/08/2009