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: October 3, 2005

                        ING Insurance Company of America
                        --------------------------------
             (Exact name of registrant as specified in its charter)

                                     FLORIDA
                            (State of Incorporation)

                              333-49581; 033-63657
                            (Commission File Numbers)

                                   #06-1286272
                      (IRS Employer Identification Number)

2202 North Westshore Blvd. No. 350, Tampa, FL                    33607
(Address of principal executive offices)                       (Zip Code)

Registrant's telephone number, including area code ............813-281-3773

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))

<PAGE>

THIS FILING IS MADE IN  ACCORDANCE  WITH ITEM NO. 1.01 OF SECTION 8 OF FORM 8-K:
OTHER EVENTS.

Item 1.01 Entry into a Material Definitive Agreement.

On September 30, 2005, ING Insurance Company of America (the "Company") entered
into an agreement and plan of merger with ING Life Insurance and Annuity Company
("ILIAC"). The Company is a direct wholly-owned subsidiary of ILIAC. Pursuant to
the agreement, the Company will merge with and into ILIAC and ILIAC, as it
exists from and after the effective time of the merger, will be the surviving
corporation. It is anticipated that the merger will be effective on December 31,
2005 (the "merger date"). The merger is subject to certain regulatory approvals,
including approval by the State of Florida Office of Insurance Regulation and
the State of Connecticut Insurance Department.

As of the merger date, the Company will cease to exist and will be succeeded by
ILIAC. All liabilities of the Company and all property owned by, and every
contract right possessed by, the Company will vest in ILIAC. All insurance and
annuity contracts previously issued by the Company will become contracts of
ILIAC. On the merger date, each insurance or annuity contract owner of the
Company will become a contract owner of ILIAC, to the same extent and with the
same rights, powers, privileges, liabilities and duties as though the contract
owner's contract with the Company had been originally issued by ILIAC.

The certificate of incorporation and bylaws of ILIAC as in effect immediately
prior to the merger date will remain the certificate of incorporation and bylaws
of ILIAC as the surviving corporation of the merger. The directors and officers
of ILIAC in office on the merger date shall constitute the directors and
officers of ILIAC as the surviving corporation of the merger for the terms for
which such persons have been elected and until their respective successors shall
be elected or appointed and qualified. All issued and outstanding shares of
capital stock of the Company immediately prior to the merger date shall be
canceled and retired and cease to exist by virtue of the merger.

Both the Company and ILIAC are indirect, wholly-owned subsidiaries of ING Groep
N.V., a global financial services company based in The Netherlands. ILIAC is a
stock life insurance company organized under the insurance laws of the State of
Connecticut in 1976.


<PAGE>

                                   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 Insurance Company of America
                                             (Registrant)


Date: October 3, 2005                /s/James A. Shuchart
                                     --------------------
                                        James A. Shuchart
[{"type": "8-K", "sequence": "1", "filename": "form8k.txt", "description": "PLAN OF MERGER", "secsgml_size_bytes": 4620}]
{"company-data": {"conformed-name": "ING INSURANCE CO  OF AMERICA", "cik": "0000925988", "irs-number": "061286272", "state-of-incorporation": "CT", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "033-81010", "film-number": "051117243"}, "business-address": {"street1": "151 FARMINGTON AVENUE", "city": "HARTFORD", "state": "CT", "zip": "06156", "phone": "2032730978"}, "mail-address": {"street1": "151 FARMINGTON AVENUE", "city": "HARTFORD", "state": "CT", "zip": "06156"}, "former-company": {"former-conformed-name": "VARIABLE ANNUITY ACCOUNT I OF ING INSURANCE CO OF AMERICA", "date-changed": "19940627"}}
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: October 3, 2005

                        ING Insurance Company of America
                        --------------------------------
             (Exact name of registrant as specified in its charter)

                                     FLORIDA
                            (State of Incorporation)

                              333-49581; 033-63657
                            (Commission File Numbers)

                                   #06-1286272
                      (IRS Employer Identification Number)

2202 North Westshore Blvd. No. 350, Tampa, FL                    33607
(Address of principal executive offices)                       (Zip Code)

Registrant's telephone number, including area code ............813-281-3773

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 8 OF FORM 8-K:
OTHER EVENTS.

Item 1.01 Entry into a Material Definitive Agreement.

On September 30, 2005, ING Insurance Company of America (the "Company") entered
into an agreement and plan of merger with ING Life Insurance and Annuity Company
("ILIAC"). The Company is a direct wholly-owned subsidiary of ILIAC. Pursuant to
the agreement, the Company will merge with and into ILIAC and ILIAC, as it
exists from and after the effective time of the merger, will be the surviving
corporation. It is anticipated that the merger will be effective on December 31,
2005 (the "merger date"). The merger is subject to certain regulatory approvals,
including approval by the State of Florida Office of Insurance Regulation and
the State of Connecticut Insurance Department.

As of the merger date, the Company will cease to exist and will be succeeded by
ILIAC. All liabilities of the Company and all property owned by, and every
contract right possessed by, the Company will vest in ILIAC. All insurance and
annuity contracts previously issued by the Company will become contracts of
ILIAC. On the merger date, each insurance or annuity contract owner of the
Company will become a contract owner of ILIAC, to the same extent and with the
same rights, powers, privileges, liabilities and duties as though the contract
owner's contract with the Company had been originally issued by ILIAC.

The certificate of incorporation and bylaws of ILIAC as in effect immediately
prior to the merger date will remain the certificate of incorporation and bylaws
of ILIAC as the surviving corporation of the merger. The directors and officers
of ILIAC in office on the merger date shall constitute the directors and
officers of ILIAC as the surviving corporation of the merger for the terms for
which such persons have been elected and until their respective successors shall
be elected or appointed and qualified. All issued and outstanding shares of
capital stock of the Company immediately prior to the merger date shall be
canceled and retired and cease to exist by virtue of the merger.

Both the Company and ILIAC are indirect, wholly-owned subsidiaries of ING Groep
N.V., a global financial services company based in The Netherlands. ILIAC is a
stock life insurance company organized under the insurance laws of the State of
Connecticut in 1976.
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 Insurance Company of America
                                             (Registrant)

Date: October 3, 2005                /s/James A. Shuchart
                                     --------------------
                                        James A. Shuchart