All guarantees are based on the financial strength and claims paying ability of the issuing insurance company, who is solely responsible for all obligations under its policies. Withdrawals may be subject to Federal/State income tax and, if taken prior to age 591⁄2, 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. Annuities are issued by ING USA Annuity and Life Insurance Company (Des Moines, IA) and ReliaStar Life Insurance Company of New York (Woodbury, NY). Within the state of New York, only ReliaStar Life Insurance Company of New York is admitted, and its products issued within the state of New York. All are members of the ING family of companies. This message is sent to you on behalf of ING USA Annuity and Life Insurance Company, 909 Locust Street, Des Moines, IA 50309. If you received this in error and/or do not wish to receive further emails, click here. Not for public distribution. cn64630122010 © 2009 ING North America Insurance Corporation 154855 11/20/2009