UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


Date of Report:  December 19, 2001
                 -----------------


                    Golden American Life Insurance Company
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)




Delaware               33-87272, 333-51353, 333-28765,          41-0991508
                      333-28681, 333-28743, 333-51949,
                      333-65009, 333-66745, 333-76941,
                      333-76945, 333-35592, 333-95511,
                      333-30186, 333-40596, 333-33924,
                      333-95457, 333-59386, 333-59398,
                      333-59408, 333-52320, 333-57212,
                      333-63694, 333-67660, 333-68138,
                      333-70602, 333-57212
---------------------------------------------------------------------------
(State or other           (Commission File Numbers)           (IRS Employer
jurisdiction                                                   I.D. Number)
of incorporation)


1475 Dunwoody Drive
West Chester, PA                                                19380
(Address of principal executive offices)                      (Zip Code)


Registrant's telephone number, including area code .........(610) 425-3400
                                                            --------------


<PAGE>

This  filing is made in  accordance  with Item 5 of Form 8-K:  Other  Events
and Regulation FD Disclosure

On December 3, 2001, the Board of Directors of Equitable of Iowa Companies,
Inc. approved a plan to contribute its holding of 100% of the stock of its
wholly owned subsidiary, Golden American Life Insurance Company (the
"Registrant") to another wholly owned subsidiary, Equitable Life Insurance
Company of Iowa ("Equitable Life").  The contribution of stock (the "Change in
Control") odurred on December 31, 2001, following approval granted by the
Insurance Department of the State of Delaware.

Equitable Life, an Iowa life insurance company founded in 1867, is authorized
to transact business in the District of Columbia and in all states except New
Hampshire and New York is principally engaged in the business of providing
life insurance and annuities. Equitable Life is an indirect wholly-owned
subsidiary of ING Groep, N.V. ("ING"), a global financial services company.

The operations of the Registrant will be unaffected by the Change in Control.
The Registrant has three separate accounts registered under the Investment
Copmany Act of 1940, Separate Account A of Golden American Life Insurance
Company, Separate Account B of Golden American Life Insurance Company, and
Alger Separate Account A of Golden American Life Insurance Company, which will
be unaffected by the Change in Control.





                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                        Golden American Life Insurance Company
                                        --------------------------------------
                                                      (Registrant)



Date:  December 31, 2001               /s/ David L. Jacobson
                                        --------------------------------------
                                                      (Signature)

                                         Senior Vice President
[{"type": "8-K", "sequence": "1", "filename": "galic8k.txt", "description": "FORM 8-K", "secsgml_size_bytes": 3785}]
{"company-data": {"conformed-name": "GOLDEN AMERICAN LIFE INSURANCE CO /NY/", "cik": "0000836658", "assigned-sic": "", "irs-number": "410991508", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "033-87270", "film-number": "1826433"}, "business-address": {"street1": "1475 DUNWOODY DRIVE", "street2": "SUITE 400", "city": "WEST CHESTER", "state": "PA", "zip": "19380-1478", "phone": "6104253400"}, "mail-address": {"street1": "1475 DUNWOODY DRIVE", "street2": "P. O. BOX 2700", "city": "WEST CHESTER", "state": "PA", "zip": "19380-2700"}, "former-company": [{"former-conformed-name": "GOLDEN AMERICAN LIFE INSURANCE CO", "date-changed": "19600201"}, {"former-conformed-name": "MB VARIABLE LIFE INSURANCE CO", "date-changed": "19600201"}]}
UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report:  December 19, 2001
                 -----------------

                    Golden American Life Insurance Company
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)

Delaware               33-87272, 333-51353, 333-28765,          41-0991508
                      333-28681, 333-28743, 333-51949,
                      333-65009, 333-66745, 333-76941,
                      333-76945, 333-35592, 333-95511,
                      333-30186, 333-40596, 333-33924,
                      333-95457, 333-59386, 333-59398,
                      333-59408, 333-52320, 333-57212,
                      333-63694, 333-67660, 333-68138,
                      333-70602, 333-57212
---------------------------------------------------------------------------
(State or other           (Commission File Numbers)           (IRS Employer
jurisdiction                                                   I.D. Number)
of incorporation)

1475 Dunwoody Drive
West Chester, PA                                                19380
(Address of principal executive offices)                      (Zip Code)

Registrant's telephone number, including area code .........(610) 425-3400
                                                            --------------
This  filing is made in  accordance  with Item 5 of Form 8-K:  Other  Events
and Regulation FD Disclosure

On December 3, 2001, the Board of Directors of Equitable of Iowa Companies,
Inc. approved a plan to contribute its holding of 100% of the stock of its
wholly owned subsidiary, Golden American Life Insurance Company (the
"Registrant") to another wholly owned subsidiary, Equitable Life Insurance
Company of Iowa ("Equitable Life").  The contribution of stock (the "Change in
Control") odurred on December 31, 2001, following approval granted by the
Insurance Department of the State of Delaware.

Equitable Life, an Iowa life insurance company founded in 1867, is authorized
to transact business in the District of Columbia and in all states except New
Hampshire and New York is principally engaged in the business of providing
life insurance and annuities. Equitable Life is an indirect wholly-owned
subsidiary of ING Groep, N.V. ("ING"), a global financial services company.

The operations of the Registrant will be unaffected by the Change in Control.
The Registrant has three separate accounts registered under the Investment
Copmany Act of 1940, Separate Account A of Golden American Life Insurance
Company, Separate Account B of Golden American Life Insurance Company, and
Alger Separate Account A of Golden American Life Insurance Company, which will
be unaffected by the Change in Control.

                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                        Golden American Life Insurance Company
                                        --------------------------------------
                                                      (Registrant)

Date:  December 31, 2001               /s/ David L. Jacobson
                                        --------------------------------------
                                                      (Signature)

                                         Senior Vice President