ING Disclosures & Disclaimers

Contracts issued by ING USA Annuity and Life Insurance Company, 909 Locust Street, Des Moines, IA 50309. IRAs/qualified plans are already tax deferred. Clients should consider other annuity features. Interest Rates/Participation Rates/Interest Caps/Interest Spreads subject to change. Products/features not available in all states. Withdrawals may be subject to Federal/State income tax and, if taken prior to age 59 1/2, an additional 10% Federal penalty tax. Neither the company nor its agents and representatives can provide tax, legal or accounting advice. Clients should consult their own attorney or tax advisor about their specific circumstances. Withdrawals do not participate in index interest. IRAs and other qualified plans already provide tax deferral like that provided by an annuity. Additional features and benefits such as contract guarantees, death benefits and the ability to receive a lifetime income are contained within the annuity for a cost. Please be sure the features and costs of the annuity are right for you when considering the purchase of the annuity. “S&P 500®” is a trademark of The McGraw-Hill Companies, Inc. and has been licensed for use by ING USA Annuity and Life Insurance Company. The Product is not sponsored, endorsed, sold or promoted by Standard & Poor’s and Standard & Poor’s makes no representation regardin g the advisability of purchasing the Product. (Note: Index does not reflect dividends paid on underlying stocks.) ING USA Annuity and Life Insurance Company does not endorse Annuity FYI.