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:  June 26, 2003



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




Delaware                   333-104539, 333-104546, 333-57212,        41-0991508
                           333-104548, 333-104547
-------------------------------------------------------------------------------
(State or other           (Commission File Numbers)               (IRS Employer
jurisdiction                                                       I.D. Number)
of incorporation)


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.


<PAGE>


ITEM 5.  OTHER EVENTS AND REGULATION FD DISCLOSURE

On June 25, 2003, the Board of Directors of Golden American Life Insurance
Company ("Registrant") approved a plan of merger to merge Equitable Life
Insurance Company of Iowa, United Life & Annuity Insurance Company and USG
Annuity and Life Company ("Merger Companies") with and into Registrant. The
Merger Companies are all affiliated companies of Registrant and, with
Registrant, are indirect wholly owned subsidiaries of ING Groep N.V., a global
financial services holding company based in The Netherlands. Immediately prior
to the merger, it is anticipated that Registrant will reorganize to become an
Iowa insurance company and will be renamed ING USA Annuity and Life Insurance
Company. The merger is anticipated to be effective on January 1, 2004, subject
to the approval of the Department of Commerce of the State of Iowa and the
Departments of Insurance of the States of Oklahoma and Delaware.

Incorporated herein by reference is a prospectus supplement filed with the
Securities and Exchange Commission on June 25, 2003 pursuant to Rule 424(b)(3)
under the Securities Act of 1933 (File Nos. 333-104539, 333-104546, 333-57212,
333-104548, 333-104547), which describes the proposed transaction. The
prospectus supplement has been included as an exhibit item to this Form 8-K
filing.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

(a)   Not applicable.
(b)   Not applicable.
(c)   The following Exhibits are included with this report:

      Exhibit 99   Prospectus supplement for group and individual
                   modified guaranteed annuity contracts issued by the
                   Registrant and fixed and guaranteed accounts
                   supported by the Registrant (File Nos. 333-104539,
                   333-104546, 333-57212, 333-104548, 333-104547).


<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.

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



Date: June 26, 2003                 /S/ David L. Jacobson
                                    ------------------------------
                                    By: David L. Jacobson
                                    Vice President

WO 197696.2
[{"type": "8-K", "sequence": "1", "filename": "form8k.txt", "description": "GALIC FORM 8-K", "secsgml_size_bytes": 3675}]
{"company-data": {"conformed-name": "GOLDEN AMERICAN LIFE INSURANCE CO /NY/", "cik": "0000836658", "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": "03757775"}, "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": "MB VARIABLE LIFE INSURANCE CO", "date-changed": "19600201"}, {"former-conformed-name": "GOLDEN AMERICAN 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:  June 26, 2003

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

Delaware                   333-104539, 333-104546, 333-57212,        41-0991508
                           333-104548, 333-104547
-------------------------------------------------------------------------------
(State or other           (Commission File Numbers)               (IRS Employer
jurisdiction                                                       I.D. Number)
of incorporation)

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.
ITEM 5.  OTHER EVENTS AND REGULATION FD DISCLOSURE

On June 25, 2003, the Board of Directors of Golden American Life Insurance
Company ("Registrant") approved a plan of merger to merge Equitable Life
Insurance Company of Iowa, United Life & Annuity Insurance Company and USG
Annuity and Life Company ("Merger Companies") with and into Registrant. The
Merger Companies are all affiliated companies of Registrant and, with
Registrant, are indirect wholly owned subsidiaries of ING Groep N.V., a global
financial services holding company based in The Netherlands. Immediately prior
to the merger, it is anticipated that Registrant will reorganize to become an
Iowa insurance company and will be renamed ING USA Annuity and Life Insurance
Company. The merger is anticipated to be effective on January 1, 2004, subject
to the approval of the Department of Commerce of the State of Iowa and the
Departments of Insurance of the States of Oklahoma and Delaware.

Incorporated herein by reference is a prospectus supplement filed with the
Securities and Exchange Commission on June 25, 2003 pursuant to Rule 424(b)(3)
under the Securities Act of 1933 (File Nos. 333-104539, 333-104546, 333-57212,
333-104548, 333-104547), which describes the proposed transaction. The
prospectus supplement has been included as an exhibit item to this Form 8-K
filing.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

(a)   Not applicable.
(b)   Not applicable.
(c)   The following Exhibits are included with this report:

      Exhibit 99   Prospectus supplement for group and individual
                   modified guaranteed annuity contracts issued by the
                   Registrant and fixed and guaranteed accounts
                   supported by the Registrant (File Nos. 333-104539,
                   333-104546, 333-57212, 333-104548, 333-104547).
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: June 26, 2003                 /S/ David L. Jacobson
                                    ------------------------------
                                    By: David L. Jacobson
                                    Vice President

WO 197696.2