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<P><B><FONT face=serif size=5>UNITED STATES</FONT></B><BR>
<B><FONT face=serif size=5>SECURITIES AND EXCHANGE COMMISSION</FONT></B><BR>
<B><FONT face=serif size=2>Washington, D.C. 20549</FONT></B><BR>
<FONT face=serif size=2>________________</FONT><BR>
<B><FONT face=serif size=4>FORM 8-K</FONT></B><BR>
<FONT face=serif size=2>________________</FONT><BR>
<B><FONT face=serif size=2></FONT></B></P>
<P><B><FONT face=serif size=2>CURRENT REPORT</FONT></B><BR>
<B><FONT face=serif size=2>PURSUANT TO SECTION 13 OR 15(d) OF THE</FONT></B><BR>
<B><FONT face=serif size=2>SECURITIES EXCHANGE ACT OF 1934</FONT></B><BR>
<B><FONT face=serif></FONT></B></P>
<P><B><FONT face=serif>May 29, 2008</FONT></B><BR>
<B><FONT face=serif size=2>Date of Report </FONT></B><BR>
<B><FONT face=serif size=2>(Date of earliest event reported) </FONT></B><BR>
<FONT face=serif size=2>________________</FONT><BR>
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<P align=center><B><FONT face=serif size=5>ING USA ANNUITY AND LIFE INSURANCE COMPANY</FONT></B><BR>
<B><FONT face=serif size=2>(Exact name of registrant as specified in charter)</FONT></B><BR>
<FONT face=serif size=2>________________</FONT><BR>
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     <TD noWrap align=left width="38%" BASEALIGN="left" BASEINDENT="20">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<B><FONT face=serif BASEBOLD="1" BASEFACE="serif">Iowa</FONT></B>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="26%" BASEALIGN="right"><B><FONT face=serif BASEBOLD="1" BASEFACE="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 001-32625</FONT></B>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="30%" BASEALIGN="left" BASEINDENT="8">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<B><FONT face=serif BASEBOLD="1" BASEFACE="serif">41-0991508</FONT></B>&nbsp; </TD></TR>
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     <TD noWrap align=left width="38%" BASEALIGN="left" BASEINDENT="0"><B><FONT face=serif size=2 BASEBOLD="1" BASEFACE="serif">(State or other jurisdiction of incorporation)</FONT></B>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="26%" BASEALIGN="left" BASEINDENT="0"><B><FONT face=serif size=2 BASEBOLD="1" BASEFACE="serif">(Commission File Number)</FONT></B>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="30%" BASEALIGN="left" BASEINDENT="0"><B><FONT face=serif size=2 BASEBOLD="1" BASEFACE="serif">(IRS Employer Identification No.)</FONT></B>&nbsp; </TD></TR>
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     <TD width="98%" colSpan=5>&nbsp; </TD></TR>
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     <TD noWrap align=left width="66%" colSpan=3 BASEALIGN="left" BASEINDENT="0"><B><FONT face=serif BASEBOLD="1" BASEFACE="serif">1475 Dunwoody Drive, West Chester, Pennsylvania</FONT></B>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=center width="30%" BASEALIGN="center"><B><FONT face=serif BASEBOLD="1" BASEFACE="serif">19380-1478</FONT></B>&nbsp; </TD></TR>
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     <TD noWrap align=left width="66%" colSpan=3 BASEALIGN="left" BASEINDENT="20">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT face=serif size=2 BASEBOLD="1" BASEFACE="serif">(Address of principal executive offices)</FONT></B>&nbsp; </TD>
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     <TD noWrap align=center width="30%" BASEALIGN="center"><B><FONT face=serif size=2 BASEBOLD="1" BASEFACE="serif">(Zip Code)</FONT></B>&nbsp; </TD></TR>
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     <TD align=center width="98%" colSpan=5 BASEALIGN="center"><B><FONT face=serif BASEBOLD="1" BASEFACE="serif">(610) 425-3400</FONT></B> </TD></TR>
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     <TD align=center width="98%" colSpan=5 BASEALIGN="center"><B><FONT face=serif size=2 BASEBOLD="1" BASEFACE="serif">(Registrant's telephone number, including area code)</FONT></B> </TD></TR></TABLE></DIV><BR>
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     <TD noWrap align=center><FONT face=serif size=2>Not Applicable</FONT><BR>
<FONT face=serif size=2>(Former name or former address, if changed since last report)</FONT><BR>
<FONT face=serif size=2>________________</FONT><BR>
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<P align=left><FONT face=serif size=2>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:</FONT></P>
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     <TD vAlign=top noWrap><FONT face=Wingdings>&#168;</FONT>&nbsp;&nbsp;&nbsp;&nbsp; </TD>
     <TD width="100%"><FONT face=serif size=2>Written communications pursuant to Rule 425 under the Securities Act</FONT> </TD></TR>
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     <TD vAlign=top noWrap><FONT face=Wingdings>&#168;</FONT>&nbsp;&nbsp;&nbsp;&nbsp; </TD>
     <TD width="100%"><FONT face=serif size=2>Soliciting material pursuant to Rule 14a-12 under the Exchange Act</FONT> </TD></TR>
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     <TD vAlign=top noWrap><FONT face=Wingdings>&#168;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
     <TD width="100%"><FONT face=serif size=2>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act</FONT> </TD></TR>
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     <TD colSpan=2>&nbsp;</TD></TR>
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     <TD vAlign=top noWrap><FONT face=Wingdings>&#168;</FONT>&nbsp;&nbsp;&nbsp;&nbsp; </TD>
     <TD width="100%"><FONT face=serif size=2>Pre-commencement communication pursuant to Rule 13e-4(c) under the Exchange Act</FONT> </TD></TR>
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<P align=left><B><FONT face=serif>Item 9.01 Financial Statements and Exhibits.</FONT></B></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>The following documents are filed with reference to and are hereby incorporated by reference into the Registration on Form S-3 (File No. 333-123457), as amended, of ING USA Annuity and Life Insurance Company, filed with the Securities and Exchange Commission on March 18, 2005, as amended by Amendment No. 1, filed on April 22, 2005, Amendment No. 2, filed on May 17, 2005, Post-Effective Amendment No. 1 filed on June 16, 2006 and Post-Effective Amendment No. 2 filed on September 8, 2006.</FONT></P>
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     <TD noWrap align=left width="93%" colSpan=2 BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">(d) Exhibits</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><U><FONT face=serif size=2 BASEFACE="serif" BASEUNDERLINE="1">Exhibit</FONT></U>&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left">&nbsp; </TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><U><FONT face=serif size=2 BASEFACE="serif" BASEUNDERLINE="1">Number</FONT></U>&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0"><U><FONT face=serif size=2 BASEFACE="serif" BASEUNDERLINE="1">Description</FONT></U>&nbsp; </TD></TR>
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     <TD width="3%" background=""></TD>
     <TD noWrap align=left width="90%" background=""></TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit <FONT face=serif size=2 BASEFACE="serif">4.1</FONT></FONT>&nbsp;</TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Omnibus Instrument, dated as of May 21, 2008, relating to ING USA Global</FONT>&nbsp;<FONT face=serif size=2 BASEFACE="serif">Funding Trust 6</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left">&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0">&nbsp;</TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit <FONT face=serif size=2 BASEFACE="serif">4.2</FONT></FONT>&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Institutional Global Note, dated as of May 29, 2008</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="7%" background=""></TD>
     <TD width="3%" background=""></TD>
     <TD noWrap align=left width="90%" background=""></TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit <FONT face=serif size=2 BASEFACE="serif">4.3</FONT>&nbsp;</FONT>&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Funding Agreement issued by ING USA Annuity and Life Insurance Company <FONT face=serif size=2 BASEFACE="serif">to ING USA Global Funding Trust 6, effective as of May 29, 2008</FONT>&nbsp;</FONT>&nbsp; </TD></TR>
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     <TD align=center width="100%" colSpan=3 BASEALIGN="center"></TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit <FONT face=serif size=2 BASEFACE="serif">5.1</FONT></FONT>&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Opinion of Eric G. Banta, internal counsel for ING USA Annuity and Life <FONT face=serif size=2 BASEFACE="serif">Insurance Company</FONT></FONT>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="7%" BASEALIGN="left">&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0">&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit <FONT face=serif size=2 BASEFACE="serif">5.2</FONT></FONT>&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Opinion of Sidley Austin LLP, counsel to ING USA Annuity and Life Insurance <FONT face=serif size=2 BASEFACE="serif">Company</FONT>&nbsp;</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left">&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0">&nbsp;</TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit</FONT>&nbsp;<FONT face=serif size=2 BASEFACE="serif">8</FONT> </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Opinion of Sidley Austin LLP, counsel to ING USA Annuity and Life Insurance <FONT face=serif size=2 BASEFACE="serif">Company (re: tax matters)</FONT>&nbsp;</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left">&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0">&nbsp;</TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit <FONT face=serif size=2 BASEFACE="serif">23.1</FONT>&nbsp;</FONT>&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Consent of Eric G. Banta, internal counsel for ING USA Annuity and Life <FONT face=serif size=2 BASEFACE="serif">Insurance Company (included in Exhibit 5.1)</FONT>&nbsp;</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left">&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0">&nbsp;</TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit <FONT face=serif size=2 BASEFACE="serif">23.2</FONT></FONT>&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Consent of Sidley Austin LLP (included in Exhibit 5.2)</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="7%" background=""></TD>
     <TD width="3%" background=""></TD>
     <TD noWrap align=left width="90%" background=""></TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit</FONT>&nbsp;<FONT face=serif size=2 BASEFACE="serif">23.4</FONT>&nbsp;&nbsp; </TD>
     <TD width="3%">&nbsp; </TD>
     <TD noWrap align=left width="90%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Consent of Sidley Austin LLP (included in Exhibit 8)</FONT>&nbsp; </TD></TR></TABLE><BR>
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<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>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.</FONT></P>
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     <TD noWrap align=left width="5%" BASEALIGN="left">&nbsp; </TD>
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     <TD noWrap align=left width="20%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="69%" BASEALIGN="left" BASEINDENT="0"><B><FONT face=serif size=2 BASEFACE="serif" BASEBOLD="1">ING USA ANNUITY AND LIFE INSURANCE COMPANY</FONT></B>&nbsp; </TD></TR>
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     <TD width="98%" colSpan=5>&nbsp; </TD></TR>
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     <TD width="98%" colSpan=5>&nbsp; </TD></TR>
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     <TD noWrap align=left width="5%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="20%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="69%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">By:</FONT>&nbsp;<U>/s/&nbsp;Karen Czizik&nbsp;</U></TD></TR>
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     <TD noWrap align=left width="5%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Date:</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="20%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">May 29, 2008</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="69%" BASEALIGN="left" BASEINDENT="5">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT face=serif size=2 BASEFACE="serif">Karen Czizik</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="5%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="20%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="69%" BASEALIGN="left" BASEINDENT="5">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT face=serif size=2 BASEFACE="serif">Vice President</FONT>&nbsp; </TD></TR></TABLE><BR>
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     <TD align=center width="100%" colSpan=3 BASEALIGN="center"><B><FONT face=serif BASEFACE="serif" BASEBOLD="1">EXHIBIT INDEX</FONT></B> </TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><U><FONT face=serif size=2 BASEFACE="serif" BASEUNDERLINE="1">Exhibit</FONT></U>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="91%" BASEALIGN="left">&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="9%" colSpan=2 BASEALIGN="left" BASEINDENT="0"><U><FONT face=serif size=2 BASEFACE="serif" BASEUNDERLINE="1">Number</FONT></U>&nbsp; </TD>
     <TD noWrap align=left width="91%" BASEALIGN="left" BASEINDENT="0"><U><FONT face=serif size=2 BASEFACE="serif" BASEUNDERLINE="1">Description</FONT></U>&nbsp; </TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit 4.1</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="91%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Omnibus Instrument, dated as of May 21, 2008, relating to ING USA Global</FONT>&nbsp;<FONT face=serif size=2 BASEFACE="serif">Funding Trust 6</FONT>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="7%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="91%" BASEALIGN="left" BASEINDENT="0">&nbsp;</TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit 4.2</FONT>&nbsp;</TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="91%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Institutional Global Note, dated as of May 29, 2008</FONT>&nbsp; </TD></TR>
<TR>
     <TD noWrap align=left width="7%" background=""></TD>
     <TD width="2%" background=""></TD>
     <TD noWrap align=left width="91%" background=""></TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit 4.3</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="91%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Funding Agreement issued by ING USA Annuity and Life Insurance Company <FONT face=serif size=2 BASEFACE="serif">to ING USA Global Funding Trust 6, effective as of May 29, 2008</FONT>&nbsp;</FONT>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD align=center width="100%" colSpan=3 BASEALIGN="center"></TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit 5.1</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="91%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Opinion of Eric G. Banta, internal counsel for ING USA Annuity and Life <FONT face=serif size=2 BASEFACE="serif">Insurance Company</FONT></FONT>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="7%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="91%" BASEALIGN="left" BASEINDENT="0">&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit 5.2</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="91%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Opinion of Sidley Austin LLP, counsel to ING USA Annuity and Life Insurance</FONT>&nbsp;<FONT face=serif size=2 BASEFACE="serif">Company</FONT> </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="7%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="91%" BASEALIGN="left" BASEINDENT="0">&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit 8</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="91%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Opinion of Sidley Austin LLP, counsel to ING USA Annuity and Life Insurance <FONT face=serif size=2 BASEFACE="serif">Company (re: tax matters)</FONT>&nbsp;&nbsp;</FONT>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="7%" BASEALIGN="left">&nbsp; </TD>
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     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit 23.1</FONT>&nbsp; </TD>
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     <TD noWrap align=left width="91%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Consent of Eric G. Banta, internal counsel for ING USA Annuity and Life <FONT face=serif size=2 BASEFACE="serif">Insurance Company (included in Exhibit 5.1)</FONT></FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit 23.2</FONT>&nbsp; </TD>
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     <TD noWrap align=left width="91%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Consent of Sidley Austin LLP (included in Exhibit 5.2)</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="7%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit 23.4</FONT>&nbsp; </TD>
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     <TD noWrap align=left width="91%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Consent of Sidley Austin LLP (included in Exhibit 8)</FONT>&nbsp; </TD></TR></TABLE><BR>
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rmtn68k.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., 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
May 29, 2008
Date of Report
(Date of earliest event reported)
________________
ING USA ANNUITY AND LIFE INSURANCE COMPANY
(Exact name of registrant as specified in charter)
________________
Iowa
001-32625
41-0991508
(State or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification No.)
1475 Dunwoody Drive, West Chester, Pennsylvania
19380-1478
(Address of principal executive offices)
(Zip Code)
(610) 425-3400
(Registrant's telephone number, including area code)
Not Applicable
(Former name or former address, if changed since last report)
________________
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
¨
Soliciting material pursuant to Rule 14a-12 under the Exchange Act
¨
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
¨
Pre-commencement communication pursuant to Rule 13e-4(c) under the Exchange Act
Item 9.01 Financial Statements and Exhibits.
The following documents are filed with reference to and are hereby incorporated by reference into the Registration on Form S-3 (File No. 333-123457), as amended, of ING USA Annuity and Life Insurance Company, filed with the Securities and Exchange Commission on March 18, 2005, as amended by Amendment No. 1, filed on April 22, 2005, Amendment No. 2, filed on May 17, 2005, Post-Effective Amendment No. 1 filed on June 16, 2006 and Post-Effective Amendment No. 2 filed on September 8, 2006.
(d) Exhibits
Exhibit
Number
Description
Exhibit
4.1
Omnibus Instrument, dated as of May 21, 2008, relating to ING USA Global
Funding Trust 6
Exhibit
4.2
Institutional Global Note, dated as of May 29, 2008
Exhibit
4.3
Funding Agreement issued by ING USA Annuity and Life Insurance Company
to ING USA Global Funding Trust 6, effective as of May 29, 2008
Exhibit
5.1
Opinion of Eric G. Banta, internal counsel for ING USA Annuity and Life
Insurance Company
Exhibit
5.2
Opinion of Sidley Austin LLP, counsel to ING USA Annuity and Life Insurance
Company
Exhibit
8
Opinion of Sidley Austin LLP, counsel to ING USA Annuity and Life Insurance
Company (re: tax matters)
Exhibit
23.1
Consent of Eric G. Banta, internal counsel for ING USA Annuity and Life
Insurance Company (included in Exhibit 5.1)
Exhibit
23.2
Consent of Sidley Austin LLP (included in Exhibit 5.2)
Exhibit
23.4
Consent of Sidley Austin LLP (included in Exhibit 8)
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.
ING USA ANNUITY AND LIFE INSURANCE COMPANY
By:
/s/ Karen Czizik
Date:
May 29, 2008
Karen Czizik
Vice President
EXHIBIT INDEX
Exhibit
Number
Description
Exhibit 4.1
Omnibus Instrument, dated as of May 21, 2008, relating to ING USA Global
Funding Trust 6
Exhibit 4.2
Institutional Global Note, dated as of May 29, 2008
Exhibit 4.3
Funding Agreement issued by ING USA Annuity and Life Insurance Company
to ING USA Global Funding Trust 6, effective as of May 29, 2008
Exhibit 5.1
Opinion of Eric G. Banta, internal counsel for ING USA Annuity and Life
Insurance Company
Exhibit 5.2
Opinion of Sidley Austin LLP, counsel to ING USA Annuity and Life Insurance
Company
Exhibit 8
Opinion of Sidley Austin LLP, counsel to ING USA Annuity and Life Insurance
Company (re: tax matters)
Exhibit 23.1
Consent of Eric G. Banta, internal counsel for ING USA Annuity and Life
Insurance Company (included in Exhibit 5.1)
Exhibit 23.2
Consent of Sidley Austin LLP (included in Exhibit 5.2)
Exhibit 23.4
Consent of Sidley Austin LLP (included in Exhibit 8)