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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) February 20, 2013</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 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><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><BR><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">filing obligation of the registrant under any of the following provisions:</FONT><BR><BR><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><BR><BR><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><BR><BR><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act</FONT><BR><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(17 CFR 240.14d-2(b))</FONT><BR><BR><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act</FONT><BR><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(17 CFR 240.13e-4(c))</FONT></TD></TR></TABLE></P></DIV>

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<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></TD></TR></TABLE>
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<B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Item 1.01</FONT></B>&nbsp;</TD>
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<B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Entry into a Material Definitive Agreement</FONT></B>&nbsp;</TD>
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<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">On February 20, 2013, ING USA Annuity and Life Insurance Company (&#147;ING USA&#148;) entered</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">into a new federal tax sharing agreement (the &#147;TSA&#148;) with ING U.S., Inc., a Delaware</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">corporation and indirect parent of ING USA and certain other subsidiaries of ING U.S., Inc. that</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">are members of an affiliated group for federal tax purposes. The new TSA is effective as of</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">January 1, 2013 and provides for the manner of computation and timing of payments by and to</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">each ING U.S., Inc. subsidiary that is a party to the new TSA with respect to each such</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">subsidiary&#146;s tax liabilities and tax assets in relation to the consolidated federal income tax returns</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">of the ING U.S. affiliated group. The new TSA provides that for 2013 and subsequent years, ING</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">U.S., Inc. will pay its subsidiaries for the tax benefits of ordinary and capital losses only in the</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">event that the consolidated tax group actually uses the tax benefit of losses generated. The new</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">TSA provides that taxable periods prior to January 1, 2013 shall be administered under the ING</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">U.S. federal tax sharing agreement to which ING USA became a party pursuant to a joinder</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">agreement entered into on January 20, 2006 (the &#147;Prior Agreement&#148;). For 2012 and prior years,</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">the Prior Agreement requires ING U.S., Inc. to pay those subsidiaries that are parties thereto for</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">the tax benefits of ordinary and capital losses as they are incurred, and in turn requires its</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">subsidiaries to pay ING U.S., Inc. for the taxes payable on their ordinary income and capital</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">gains. Under the Prior Agreement, ING U.S., Inc. is required to make payments even if losses do</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">not offset other subsidiaries&#146; ordinary income or capital gains.</FONT></TD></TR></TABLE>
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   <TD noWrap align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SIGNATURES</FONT></B>&nbsp;</TD></TR></TABLE></DIV>

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   <TD noWrap><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><BR><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">caused this report to be signed on this 25</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 February, 2013 on its behalf by the</FONT><BR><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">undersigned hereunto duly authorized.</FONT></TD></TR></TABLE></P>

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   <TD noWrap><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ING USA Annuity and Life Insurance Company</FONT><BR><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Registrant)</FONT></TD></TR></TABLE></P>

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   <TD noWrap><U><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/Megan Huddleston</FONT></U><BR><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Megan Huddleston</FONT><BR><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Secretary</FONT></TD></TR></TABLE></P></DIV>

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{"company-data": {"conformed-name": "ING USA ANNUITY & LIFE INSURANCE CO", "cik": "0000836658", "assigned-sic": "6311", "irs-number": "410991508", "state-of-incorporation": "IA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-32625", "film-number": "13638205"}, "business-address": {"street1": "1475 DUNWOODY DRIVE", "street2": "SUITE 400", "city": "WEST CHESTER", "state": "PA", "zip": "19380-2700", "phone": "610-425-3400"}, "mail-address": {"street1": "1475 DUNWOODY DRIVE", "street2": "SUITE 400", "city": "WEST CHESTER", "state": "PA", "zip": "19380-2700"}, "former-company": [{"former-conformed-name": "GOLDEN AMERICAN LIFE INSURANCE CO /NY/", "date-changed": "19930506"}, {"former-conformed-name": "MB VARIABLE LIFE INSURANCE CO", "date-changed": "19600201"}, {"former-conformed-name": "GOLDEN AMERICAN LIFE INSURANCE CO", "date-changed": "19600201"}]}
clean-ingusaform8k02252013.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) February 20, 2013
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 February 20, 2013, ING USA Annuity and Life Insurance Company ("ING USA") entered
into a new federal tax sharing agreement (the "TSA") with ING U.S., Inc., a Delaware
corporation and indirect parent of ING USA and certain other subsidiaries of ING U.S., Inc. that
are members of an affiliated group for federal tax purposes. The new TSA is effective as of
January 1, 2013 and provides for the manner of computation and timing of payments by and to
each ING U.S., Inc. subsidiary that is a party to the new TSA with respect to each such
subsidiary's tax liabilities and tax assets in relation to the consolidated federal income tax returns
of the ING U.S. affiliated group. The new TSA provides that for 2013 and subsequent years, ING
U.S., Inc. will pay its subsidiaries for the tax benefits of ordinary and capital losses only in the
event that the consolidated tax group actually uses the tax benefit of losses generated. The new
TSA provides that taxable periods prior to January 1, 2013 shall be administered under the ING
U.S. federal tax sharing agreement to which ING USA became a party pursuant to a joinder
agreement entered into on January 20, 2006 (the "Prior Agreement"). For 2012 and prior years,
the Prior Agreement requires ING U.S., Inc. to pay those subsidiaries that are parties thereto for
the tax benefits of ordinary and capital losses as they are incurred, and in turn requires its
subsidiaries to pay ING U.S., Inc. for the taxes payable on their ordinary income and capital
gains. Under the Prior Agreement, ING U.S., Inc. is required to make payments even if losses do
not offset other subsidiaries' ordinary income or capital gains.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly
caused this report to be signed on this 25
th
day of February, 2013 on its behalf by the
undersigned hereunto duly authorized.
ING USA Annuity and Life Insurance Company
(Registrant)
/s/Megan Huddleston
Megan Huddleston
Secretary