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   <TD align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">UNITED STATES</FONT></B></TD></TR>

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   <TD align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SECURITIES AND EXCHANGE COMMISSION</FONT></B></TD></TR>

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   <TD align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">WASHINGTON, D.C. 20549</FONT></B></TD></TR>

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   <TD align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">FORM 8-K</FONT></B></TD></TR>

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   <TD align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">CURRENT REPORT</FONT></B></TD></TR>

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   <TD noWrap align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934</FONT></B>&nbsp;</TD></TR>

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   <TD noWrap align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Date of Report (Date of earliest event reported) January 14, 2014</FONT>&nbsp;</TD></TR>

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   <TD align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">ING USA Annuity and Life Insurance Company</FONT></B></TD></TR>

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   <TD align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Exact name of registrant as specified in its charter)</FONT></TD></TR>

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   <TD align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">IOWA</FONT></TD></TR>

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   <TD align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(State of Incorporation)</FONT></TD></TR>

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   <TD align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">333-133076, 333-133152, 333-133153,</FONT></TD></TR>

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   <TD align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">333-133154, 333-133155, 333-158928</FONT></TD></TR>

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   <TD align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Commission File Numbers)</FONT></TD></TR>

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   <TD align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">#41-0991508</FONT></TD></TR>

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   <TD align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(IRS Employer Identification Number)</FONT></TD></TR>

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   <TD align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">1475 Dunwoody Drive, West Chester, PA 19380-1478</FONT></TD></TR>

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   <TD align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Address of principal executive offices) (Zip Code)</FONT></TD></TR>

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   <TD align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif"></FONT></TD></TR>

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   <TD noWrap align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Registrant's telephone number, including area code 610-425-3400</FONT>&nbsp;</TD></TR></TABLE></DIV>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">filing obligation of the registrant under any of the following provisions:</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif"></FONT></TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp; (17 CFR 240.14d-2(b))</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;(17 CFR 240.13e-4(c))</FONT>&nbsp;</TD></TR></TABLE></DIV>

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   <TD colSpan=2 noWrap align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">This filing is made in accordance with Item No. 1.01 of Section 1 of Form 8-K:</FONT></B>&nbsp;</TD></TR>

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   <TD noWrap align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Item 1.01</FONT></B>&nbsp;</TD>

   <TD noWrap align=left><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Entry into a Material Definitive Agreement</FONT></B>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">On January 14, 2014, ING USA Annuity and Life Insurance Company (the &#8220;Company&#8221;) entered into a</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">new, ten-year unsecured reciprocal loan agreement, effective January 14, 2014 with ING U.S., Inc. (&#8220;ING</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">U.S.&#8221;), its indirect parent company (the &#8220;Agreement&#8221;). The Agreement replaced the reciprocal loan</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">agreement dated as of January 1, 2004 between the Company and ING U.S. that expired by its terms on</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">January 14, 2014. The purpose of the Agreement is to facilitate the financing of the short term cash</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">requirements of each party to the Agreement by permitting each party to extend financing to, and borrow</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">from, the other party. The Agreement provides that the maximum outstanding amount that the Company</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">may loan to ING U.S., or that ING U.S. may loan to the Company, may not exceed three percent (3%) of</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">the statutory admitted assets of the Company as of December 31 of the applicable preceding year. Interest</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">on any borrowing by the Company or ING U.S. under the Agreement will be charged at a per annum rate</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">which is based on the prevailing market rate for similar third-party borrowings or securities with a similar</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">credit quality and duration. The maximum term of any loan made under the Agreement shall be two</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">hundred seventy (270) days.</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">The Company is an indirect, wholly owned subsidiary of ING U.S. ING U.S., which plans to rebrand in</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">the future as Voya Financial, is a financial services organization that offers retirement, investment and</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">insurance products and services in the United States. ING U.S. is a direct, majority-owned subsidiary of</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ING Groep N.V., a global financial services holding company based in The Netherlands.</FONT>&nbsp;</TD></TR></TABLE></DIV>

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<B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SIGNATURES</FONT></B>&nbsp;</TD>
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<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly</FONT>&nbsp;</TD>
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<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">caused this report to be signed on this 14</FONT><SUP><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">th </FONT></SUP><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">day of January, 2014 on its behalf by the</FONT>&nbsp;</TD>
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<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">undersigned hereunto duly authorized.</FONT>&nbsp;</TD>
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<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ING USA Annuity and Life Insurance Company</FONT>&nbsp;</TD>
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<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Registrant)</FONT>&nbsp;</TD>
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<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/Megan Huddleston</FONT>&nbsp;</TD>
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<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Megan Huddleston</FONT>&nbsp;</TD>
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<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Secretary</FONT>&nbsp;</TD>
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ingusaform8k01-142014.htm - Generated by SEC Publisher for SEC Filing
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 (Date of earliest event reported) January 14, 2014
ING USA Annuity and Life Insurance Company
--------------------------------------
(Exact name of registrant as specified in its charter)
IOWA
(State of Incorporation)
333-133076, 333-133152, 333-133153,
333-133154, 333-133155, 333-158928
(Commission File Numbers)
#41-0991508
(IRS Employer Identification Number)
1475 Dunwoody Drive, West Chester, PA 19380-1478
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code 610-425-3400
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the
filing obligation of the registrant under any of the following provisions:
[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c))
This filing is made in accordance with Item No. 1.01 of Section 1 of Form 8-K:
Item 1.01
Entry into a Material Definitive Agreement
On January 14, 2014, ING USA Annuity and Life Insurance Company (the "Company") entered into a
new, ten-year unsecured reciprocal loan agreement, effective January 14, 2014 with ING U.S., Inc. ("ING
U.S."), its indirect parent company (the "Agreement"). The Agreement replaced the reciprocal loan
agreement dated as of January 1, 2004 between the Company and ING U.S. that expired by its terms on
January 14, 2014. The purpose of the Agreement is to facilitate the financing of the short term cash
requirements of each party to the Agreement by permitting each party to extend financing to, and borrow
from, the other party. The Agreement provides that the maximum outstanding amount that the Company
may loan to ING U.S., or that ING U.S. may loan to the Company, may not exceed three percent (3%) of
the statutory admitted assets of the Company as of December 31 of the applicable preceding year. Interest
on any borrowing by the Company or ING U.S. under the Agreement will be charged at a per annum rate
which is based on the prevailing market rate for similar third-party borrowings or securities with a similar
credit quality and duration. The maximum term of any loan made under the Agreement shall be two
hundred seventy (270) days.
The Company is an indirect, wholly owned subsidiary of ING U.S. ING U.S., which plans to rebrand in
the future as Voya Financial, is a financial services organization that offers retirement, investment and
insurance products and services in the United States. ING U.S. is a direct, majority-owned subsidiary of
ING Groep N.V., a global financial services holding company based in The Netherlands.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly
caused this report to be signed on this 14
th
day of January, 2014 on its behalf by the
undersigned hereunto duly authorized.
ING USA Annuity and Life Insurance Company
(Registrant)
/s/Megan Huddleston
Megan Huddleston
Secretary