SECOND AMENDED AND RESTATED FUND PARTICIPATION AGREEMENT

Exhibit 99-B.8.30

SECOND AMENDED AND RESTATED
FUND PARTICIPATION AGREEMENT

THIS AGREEMENT is entered into as of this 2^ndday of September, 2003, as amended

and restated on May 17, 2004, and further amended and restated January 1, 2007, among ING

USA ANNUITY AND LIFE INSURANCE COMPANY, a life insurance company organized

under the laws of the State of Delaware and RELIASTAR LIFE INSURANCE COMPANY OF

NEW YORK, a life insurance company organized under the laws of the State of New York

(individually and together, the “Insurance Company”), each on behalf of itself and certain of its

separate accounts (each, an “Account”), as listed in Appendix B to this Agreement, as such

Appendix may be amended from time to time by mutual agreement in writing; ING

INVESTORS TRUST (the “Trust”), an open-end management investment company that is a

business trust organized under the laws of the Commonwealth of Massachusetts; ING

INVESTMENTS, LLC (“ING”), a limited liability company organized under the laws of the

State of Delaware; ING FUNDS DISTRIBUTOR, LLC (“IFD”), a limited liability company

organized under the laws of the state of Delaware, which serves as the Trust’s distributor;

AMERICAN FUNDS INSURANCE SERIES (“Series”), an open-end management investment

company organized under the laws of the Commonwealth of Massachusetts; and CAPITAL

RESEARCH AND MANAGEMENT COMPANY (“CRMC”), a corporation organized under

the laws of the State of Delaware.

WITNESSETH:

WHEREAS, Insurance Company has issued or proposes to issue to the public, now and

in the future, certain multi-manager variable annuity contracts (the “Contracts”) as set forth in

Appendix A to this Agreement, as such Appendix may be amended from time to time by mutual

agreement in writing;

WHEREAS, Insurance Company has established one or more Accounts, as set forth in

Appendix B, under applicable state insurance law, for purposes of funding the Contracts and has

or will register each Account with the United States Securities and Exchange Commission (the

“Commission”) as a unit investment trust under the Securities Act of 1933 (the “1933 Act”) and

the Investment Company Act of 1940 (the “1940 Act”) (unless the Account is exempt from such

registration);

WHEREAS, the Contracts, which are or will be registered by Insurance Company with

the Commission for offer and sale (unless the Contract is exempt from such registration), will be

in compliance with all applicable laws prior to being offered for sale;

WHEREAS, the Series has received a “Mixed and Shared Funding Order” from the

Commission granting relief from certain provisions of the 1940 Act and the rules thereunder to

the extent necessary to permit shares of the Series to be sold to variable annuity and life

insurance separate accounts of unaffiliated insurance companies;

WHEREAS, the Series is divided into various funds (the “Master Funds”), and each

Master Fund has its own assets and liabilities and invests in securities in accordance with its

investment objectives and policies, as described in the registration statement for the Master

Funds;

WHEREAS, the Trust is divided into various series (the “Portfolios”), and each Portfolio

has its own assets and liabilities and invests in securities in accordance with its investment

objectives and policies, as described in the registration statement for the Portfolios;

WHEREAS, certain Portfolios propose to hold as their only investment shares of a

corresponding Master Fund as set forth in Appendix C, as such Appendix may be amended from

time to time by mutual agreement in writing;

WHEREAS, certain Master Funds (through the Portfolios) will serve as the underlying

investments for the Contracts as set forth in Appendix A to this Agreement, as such Appendix

may be amended from time to time by mutual agreement in writing;

WHEREAS, CRMC is the investment adviser for the Master Funds; and

WHEREAS, ING is the investment adviser for the Portfolios.

NOW, THEREFORE, in consideration of the foregoing and of mutual covenants and

conditions set forth herein and for other good and valuable consideration, Insurance Company,

the Trust, ING, IFD, the Series and CRMC hereby agree as follows:

1.	The Series and CRMC each represents and warrants to Insurance Company, the
Trust, ING and IFD that: (a) a registration statement under the 1933 Act and under the 1940 Act
with respect to the Series, in the form previously delivered to Insurance Company and the Trust,
and all forms, reports, proxy statements and other documents required to be filed with the
Commission under the 1933 Act, the Securities Exchange Act of 1934 (“1934 Act”) and the
1940 Act (collectively, the “SEC Filings”) have been filed with the Commission and copies of
any and all amendments thereto will be forwarded to Insurance Company and the Trust at the
time that they are filed with the Commission; (b) the Series is, and shall be at all times while this
Agreement is in force, lawfully organized and validly existing under the laws of the
Commonwealth of Massachusetts; (c) the Series is and shall remain registered as an open-end
management investment company under the 1940 Act; (d) the SEC Filings (including the
registration statement) conform or, when they become effective, will conform in all material
respects to the requirements of the 1933 Act, the 1940 Act and the 1934 Act, and the rules and
regulations of the Commission thereunder, and will not contain any untrue statement of a
material fact or omit to state a material fact required to be stated therein or necessary to make the
statements therein not misleading; provided, however, that this representation and warranty shall
not apply to any statements or omissions made in reliance upon and in conformity with
information furnished in writing to the Series by Insurance Company, ING, IFD or the Trust
expressly for use therein; and (e) the Series and CRMC will comply in all material respects with
all applicable laws and regulations, including, without limitation, the 1933 Act and the 1940 Act
and the rules and regulations thereunder. The Series shall register and qualify the shares of the

Master Funds listed on Appendix C for sale in accordance with the securities laws of the various

states only if and to the extent deemed necessary by the Series.

2.	The Trust, ING and IFD each represents and warrants to Insurance Company, the
Series and CRMC that the shares of the Portfolios listed on Appendix C are or will be registered
under the 1933 Act and that the shares will be issued, sold and distributed in compliance in all
material respects with all applicable federal securities laws. The Trust further represents and
warrants that: (a) the Trust is, and shall be at all times while this Agreement is in force, lawfully
organized and validly existing under the laws of the Commonwealth of Massachusetts; (b) the
Trust is and shall remain registered as an open-end management investment company under the
1940 Act; (c) the SEC Filings (including the registration statement) of the Trust conform or,
when they become effective, will conform in all material respects to the requirements of the
1933 Act, the 1934 Act and the 1940 Act, and the rules and regulations of the Commission
thereunder, and will not contain any untrue statement of a material fact or omit to state a material
fact required to be stated therein or necessary to make the statements therein not misleading;
provided, however, that this representation and warranty shall not apply to any statements or
omissions made in reliance upon and in conformity with information furnished in writing to the
Series by Insurance Company, CRMC or the Series expressly for use therein; and (e) the Trust,
ING and IFD will comply in all material respects with all applicable laws and regulations,
including, without limitation, the 1933 Act and the 1940 Act and the rules and regulations
thereunder. The Trust shall register and qualify the shares of the Portfolios listed on Appendix C
for sale in accordance with the securities laws of the various states only if and to the extent
deemed necessary by the Trust.

2a.	Insurance Company represents and warrants to the Trust, Series and CRMC that
the Contracts are currently and at the time of issuance will be treated as annuity contracts under
applicable provisions of the Internal Revenue Code of 1986, as amended, and the regulations
thereunder (the “Code”), that it will maintain such treatment and that it will notify the Trust,
Series and CRMC immediately upon having a reasonable basis for believing that the Contracts
have ceased to be so treated or that they might not be so treated in the future.

3.	The Series will furnish to Insurance Company and the Trust such information
with respect to the Series in such form and signed by such of its officers as Insurance Company
and/or the Trust may reasonably request, and will warrant that the statements therein contained
when so signed will be true and correct. The Series will advise Insurance Company and the
Trust immediately of: (a) any non-routine request by the Commission (i) for amendment of the
registration statement relating to the Series, or (ii) for additional information; (b) the issuance by
the Commission of any stop order suspending the effectiveness of the registration statement of
the Series or the initiation of any proceeding for that purpose; (c) the institution of any
proceeding, investigation or hearing involving the offer or sale of the Contracts or the Series of
which it or CRMC becomes aware; or (d) the happening of any material event, if known, which
makes untrue any statement made in the registration statement of the Series or which requires the
making of a change therein in order to make any statement made therein not misleading.

4.	The Series will make Class 2 shares of the Master Funds listed on Appendix C
available to the Portfolios and will register for sale under the 1933 Act and, if required, under

state securities laws, such additional shares of the Master Funds as may be reasonably necessary

for investment by the Portfolios under this Agreement and maintain a continuous offering of the

shares of the Master Funds. IFD, as the Trust’s distributor, will be entitled to a Rule 12b-1

service fee paid by the Series and to be accrued daily and paid monthly at an annual rate of

0.25% of the average daily net assets of the Class 2 shares of each Master Fund attributable to

the Contracts. IFD may use the fee in connection with offering shares of the Portfolios to

Insurance Company or for other purposes or services deemed appropriate by IFD, including

services for Contract owners with investments in subaccounts corresponding to the Portfolios

investing in Class 2 shares of each Master Fund (each, a “Subaccount”) for as long as the Series’

Class 2 Plan of Distribution pursuant to Rule 12b-1 under the 1940 Act (the “12b-1 plan”)

remains in effect and the Portfolios remain invested in shares of the Master Funds. Master Fund

shares to be made available to the Portfolios shall be sold by the Series and purchased by the

Trust for a given Portfolio at the net asset value of the respective Master Fund (without the

imposition of a sales load) next computed after receipt of each order by the Series or its

designee, as established in accordance with the provisions of the then current Prospectus of the

Series. For purposes of this Paragraph 4, Insurance Company shall be a designee of each Master

Fund and each Portfolio for receipt of such orders attributable to the Contracts, and receipt by

such designee as of 4:00 p.m. Eastern time (or other such time the Boards of Trustees of the

Trust and the Series shall so designate) shall constitute receipt by the Trust and the Series;

provided that the Portfolio and the Master Fund each receives actual notice of such order by 9:30

a.m. Eastern time on the following Business Day (“Next Business Day”). “Business Day” shall

mean any day on which the New York Stock Exchange (“NYSE”) is open for trading and on

which the Series or Portfolio, as applicable, calculates its net asset value pursuant to the rules of

the Commission. The Series will make shares of the Master Funds available indefinitely for

purchase at the applicable net asset value per share by the Trust and its Portfolios on those days

on which the Series calculates its net asset value pursuant to the rules of the Commission, and

the Series shall use its best efforts to calculate such net asset value on each day on which the

NYSE is open for trading. The Series shall make the net asset value per share for each Master

Fund available to the Trust on a daily basis as soon as reasonably practicable after the Series

calculates its net asset value per share, and the Series shall use its best efforts to make such net

asset value per share available by 6:30 p.m. Eastern time. CRMC and the Series shall report to

the Trust and Insurance Company any material error in the calculation of the net asset values,

dividends or capital gain information as soon as practicable upon discovery. In the event of any

material error in the calculation or communication of net asset value, dividends or capital gain

information or delay in the communication by CRMC, the Series will act in accordance with its

then current policies and procedures relating to error correction, which policies and procedures

shall be provided to Insurance Company and the Trust and shall be in accordance with the 1933

Act and 1940 Act (and any applicable regulations thereunder) and SEC policies regarding

pricing errors, including in regards to when the party responsible for the error must compensate a

Fund or its shareholders for any losses. The Series and CRMC are responsible for maintaining

net asset values for each Master Fund in accordance with the requirements of the 1940 Act and

the Series’ then current Prospectus. Shares of particular Master Funds shall be ordered in such

quantities and at such times as determined by the Trust to be necessary to meet the requirements

of the Portfolios. Payments for shares purchased will be made in federal funds transmitted by

wire on the Next Business Day, and Insurance Company and the Trust shall each use

commercially reasonable efforts to wire (or cause to be wired) funds to the other, for the purpose

of settling net purchase orders or orders of redemption, by 3:00 p.m. Eastern time on the Next

Business Day.

4a.	The Series and CRMC agree that total return and yield performance information
of the Series derived from its registration statement provided by the Series or CRMC may be
used by the Trust, IFD or Insurance Company in connection with the sale of shares of the
Portfolios and the Contracts without prior approval of the Series or CRMC, and the Trust, IFD
and Insurance Company will be responsible for using such information in conformity with the
information provided.

4b.	The Series shall provide the Trust and Insurance Company with at least one
hundred twenty (120) days’ advance notice, or such lesser time as may be agreed to by the
parties, of any change in the Series’ investment objective, and at least sixty (60) days’ advance
notice, or such lesser time as may be agreed to by the parties, of any material change in the
Series’ principal investment strategy described in its Prospectus, or any change in the Series’
fiscal year or time for calculating net asset value for purposes of Rule 22c-1.

4c.	The Series reserves the right to temporarily suspend or terminate sales of the
Series’ shares to the Trust and the Portfolios if such action is required by law, or if the Board of
Trustees of the Series deems it necessary, appropriate and in the best interests of the Series and
its shareholders or in response to the order of an appropriate regulatory authority.

4d.	As of the Effective Date of this Agreement, the Series is unable to provide pricing
information, order execution and wire payment for purchases and redemptions of Master Fund
shares through the National Securities Clearing Corporation (“NSCC”) and its subsidiary
systems described in Appendix D to this Agreement. The Series agrees to provide pricing
information, order execution and wire payment for purchases and redemptions of Master Fund
Shares through the NSCC and its subsidiary systems pursuant to Appendix D to this Agreement,
as such Appendix may be amended from time to time by mutual agreement in writing, as soon as
it becomes feasible for the Series to do so.

5.	The Trust will make shares of the Portfolios listed on Appendix C available to
Insurance Company and will register for sale under the 1933 Act and, if required, under state
securities laws, such additional shares of the Portfolios as may reasonably be necessary for use
as the funding vehicle for the Contracts and to maintain a continuous offering of the shares of the
Portfolios.

5a.	The Trust reserves the right to temporarily suspend or terminate sales of the
Portfolios’ shares to Insurance Company, or purchases of the Series’ shares by the Trust and the
Portfolios, if any such action is required by law, or if the Board of Trustees of the Trust deems it
necessary, appropriate and in the best interest of the Trust and its shareholders (including
Contract owners) or in response to the order of an appropriate regulatory authority.

6.	The Contracts funded through each Account will provide for the allocation of net
amounts among certain Subaccounts for investment in such shares of the Portfolios as may be
offered from time to time in the Contracts. The selection of the particular Subaccount is to be

made by the Contract owner and such selection may be changed in accordance with the terms of

the Contracts. Insurance Company reserves the right to refuse, to impose limitations on, or to

limit any transaction request if the request would tend to disrupt Contract administration or is not

in the best interest of the Contract owners or an Account or Subaccount.

7.	Transfer of the Series’ and the Trust’s shares will be by book entry only. No
stock certificates will be issued to the Accounts or Portfolios. Shares ordered from a particular
Master Fund will be recorded by CRMC or the Series’ transfer agent as instructed by the Trust in
an appropriate title for the corresponding Portfolio. Shares ordered from a particular Portfolio
will be recorded by IFD or the Trust’s transfer agent as instructed by Insurance Company in an
appropriate title for the corresponding Account or Subaccount.

8.	The Series shall furnish notice promptly to the Trust of any dividend or
distribution payable on any shares of the Master Funds held by the Portfolios. The Trust hereby
elects to receive all such dividends and distributions as are payable on shares of a Master Fund
recorded in the title for the corresponding Portfolio in additional shares of that Master Fund.
The Series shall notify the Trust of the number of shares so issued. The Trust reserves the right
to revoke this election and to receive all such income dividends and capital gain distributions in
cash.

8a.	The Trust shall furnish notice promptly to Insurance Company of any dividend or
distribution payable on any shares underlying the Portfolios. Insurance Company hereby elects
to receive all such dividends and distributions as are payable on shares of a Portfolio recorded in
the title for the corresponding Subaccount in additional shares of that Portfolio. The Trust shall
notify Insurance Company of the number of shares so issued. Insurance Company reserves the
right to revoke this election and to receive all such income dividends and capital gain
distributions in cash.

9.	The Series shall effect redemptions of interests in the Master Funds in accordance
with the terms of the Master Funds’ then current Prospectus and the provisions of the 1940 Act
and the rules and regulations thereunder. For purposes of this Paragraph 9, Insurance Company
shall be a designee of each Portfolio and each Master Fund for receipt of requests for redemption
from each Account, and receipt by such designee by 4:00 p.m. Eastern time (or other such time
the Boards of Trustees of the Trust and the Series shall so designate) shall constitute receipt by
the Trust and the Series; provided that the Trust or Series each receives actual notice of such
request for redemption by 9:00 a.m. Eastern time on the Next Business Day. Insurance
Company shall purchase and redeem the shares of the Portfolios offered by the then current
Prospectus of the Trust in accordance with the provisions of such Prospectus.

9a.	All redemption requests, including any redemption requests that the Trust
receives from an Account which necessitate a redemption request to the Series and a redemption
of a Portfolio’s entire interest from a Master Fund, will be effected in cash at the next determined
net asset value after the redemption request is received, payable in federal funds. The Series will
use its best efforts to settle redemptions on the business day following the receipt of a

redemption request by the Series and if such next business day settlement is not practicable, then

as soon thereafter as practicable, and will immediately notify the Trust regarding the anticipated

settlement date, which shall in all events be a date permitted under the 1940 Act. The Trust will

settle redemptions immediately upon receipt of proceeds from the Series.

10.	The Series shall pay all expenses incidental to its performance under this
Agreement.	The Series shall bear the expenses for the cost of registration of its shares,
preparation of Prospectuses and statements of additional information to be sent to existing
Contract owners (upon request in the case of the statement of additional information), proxy
statements and related materials and annual and semi-annual shareholder reports, the printing
and distribution of such items to each Contract owner who has allocated net amounts to any
Subaccount, the preparation of all statements and notices required from it by any federal or state
law, and taxes on the issue or transfer of the Series’ shares subject to this Agreement. The Series
will provide the Trust and Insurance Company, at least once a year, with enough copies of its
Statement of Additional Information to be able to distribute one to each Contract owner or
prospective Contract owner who requests such Statement of Additional Information. With
respect to any prospectus and annual and semi-annual reports (the “Reports”) of the Series that
are printed in combination with any one or more such Reports of other investment options for the
Contracts (the “Booklet”), the Series shall bear the costs of printing and mailing the Booklet to
existing Contract owners based on the ratio of the number of pages of the Series’ Reports
included in the Booklet to the number of pages in the Booklet as a whole.

11.	Insurance Company shall bear the expenses for the cost of preparation and
delivery of the Portfolios and the Master Funds respective Prospectuses (and supplements
thereto) to be sent to prospective Contract owners. Each of the Trust and the Series shall
provide, at its expense and in a timely manner, such documentation (in camera-ready or other
mutually agreeable form) and other assistance as is reasonably necessary in order for Insurance
Company once each year (or more frequently if the Prospectus for the Series or the Trust is
amended), and twice each year in the case of the annual and semi-annual shareholder reports, to
have the Prospectus or Prospectuses, and the annual and semi-annual shareholder reports for the
Contracts, the Portfolios and the Master Funds, printed together in one or more documents (such
printing to be done at Insurance Company’s expense with respect to prospective investors).

12.	Insurance Company represents and warrants to the Trust and the Series that any
information furnished in writing by Insurance Company to the Trust or the Series for use in the
registration statements of the Trust and the Series, respectively, will not result in the registration
statement’s failing to conform in all respects to the requirements of the 1933 Act and the 1940
Act and the rules and regulations thereunder or containing any untrue statement of a material fact
or omission to state a material fact required to be stated therein or necessary to make the
statements therein not misleading.

12a.	The Trust represents and warrants to the Series that any information furnished in
writing by the Trust to the Series for use in the registration statement of the Series will not result
in the registration statement’s failing to conform in all respects to the requirements of the 1933
Act and the 1940 Act and the rules and regulations thereunder or containing any untrue
statement of a material fact or omission to state a material fact required to be state therein or

necessary to make the statements therein not misleading.

12b. The Series represents and warrants to the Trust and Insurance Company that any

information furnished in writing by the Series to the Trust or Insurance Company for use in the

registration statement of the Trust or Insurance Company will not result in the registration

statement’s failing to conform in all respects to the requirements of the 1933 Act and the 1940

Act and the rules and regulations thereunder or containing any untrue statement of a material fact

or omission to state a material fact required to be stated therein or necessary to make the

statements therein not misleading.

13.	Insurance Company, the Trust and their affiliates shall make no representations
concerning the Series’ shares except those contained in the then current Prospectus of the Series,
current statement of additional information of the Series, reports to shareholders, or in such
printed information subsequently issued by the Series or on its behalf by CRMC or American
Funds Distributors, Inc. (“AFD”), including information published on the Series’ or CRMC’s
internet site, in materials approved by CRMC and AFD or as otherwise provided in the Business
Agreement in effect among Insurance Company, AFD and CRMC dated as of September 2,
2003.

14.	Shares of the Series may be offered to separate accounts of various insurance
companies in addition to Insurance Company and the Trust and otherwise in accordance with the
Mixed and Shared Funding Order. The Series agrees to take all steps necessary so that the
Master Funds meet the requirements of Section 817 relating to diversification for variable
annuity, endowment and life insurance contracts. The Series represents that each Master Fund is
currently qualified as a “regulated investment company” (“RIC”) under the Code. The Series
also agrees to maintain each Master Fund’s qualification as a RIC, and each will notify Insurance
Company and the Trust immediately upon having a basis for believing that the Series has ceased
to so qualify or that the Series might not so qualify in the future. The Series will provide the
Trust with securities holdings reports for each Master Fund within ten days after each calendar
quarter.

15.	The Series and the Trust hereby notify Insurance Company that it may be
appropriate to include in the Prospectus pursuant to which a Contract is offered disclosure
regarding the risks of mixed and shared funding.

16.	The parties to this Agreement recognize that due to differences in tax treatment or
other considerations, the interests of various Contract owners participating in one or more
Portfolios or Master Funds might, at some time, be in conflict. Each party shall report to each
other party any potential or existing conflict of which it becomes aware. The Boards of Trustees
of the Trust and the Series shall promptly notify Insurance Company of the existence of
irreconcilable material conflict and its implications. If such a conflict exists, Insurance
Company will, at its own expense, take whatever action deemed necessary in accordance with
the mixed and shared funding orders of or applicable to the Series and the Trust, respectively, to
remedy such conflict; in any case, Contract owners will not be required to bear such expenses.

17.	Insurance Company agrees to indemnify and hold the Trust, ING, IFD, CRMC

and the Series and any affiliate, control person, shareholder, director, trustee, officer or employee

of the Trust, ING, IFD or the Series (collectively, “Indemnified Affiliates”) harmless against any

and all losses, claims, damages, liabilities or litigation (including legal and other expenses) to

which such Indemnified Affiliate may be subject under any statute, at common law or otherwise,

insofar as such losses, claims, damages, liabilities or expenses (or actions in respect thereof) or

settlements arise as a result of Insurance Company’s: (a) making untrue statements of material

facts or omitting material facts in a Contract’s registration statement, Prospectus, statement of

additional information, private placement memorandum or other disclosure documents, semi-

annual or annual reports to Contract owners and sales literature for the Contracts; (b) making

untrue statements of material facts that an Indemnified Affiliate includes in its materials,

provided that the Indemnified Affiliate relies on information supplied by Insurance Company;

with respect to the sale of the Contracts or Portfolio or Master Fund shares; or (d) breaching this

Agreement or a representation or warranty contained in this Agreement.

17a.	ING and IFD (as between them, in relation to each party’s responsibilities under
this Agreement), each on behalf of itself and the Trust, agrees to indemnify and hold Insurance
Company, the Trust, CRMC, the Series and any affiliate, control person, shareholder, director,
trustee, officer or employee of Insurance Company, the Trust or the Series (collectively,
“Registered Affiliates”) harmless against any and all losses, claims, damages, liabilities or
litigation (including legal and other expenses) to which such Registered Affiliate may be subject
under any statute, at common law or otherwise, insofar as such losses, claims, damages,
liabilities or expenses (or actions in respect thereof) or settlements arise as a result of the Trust’s,
ING’s or IFD’s: (a) making untrue statements of material facts or omitting material facts in the
Trust’s registration statement, Prospectuses or statements of additional information, semi-annual
and annual reports to shareholders, and sales literature; (b) making untrue statements of material
facts that a Registered Affiliate includes in its materials, provided such Registered Affiliate relies
on information supplied by ING or IFD; (c) unlawful conduct, bad faith, willful malfeasance, or
gross negligence by the Trust, ING or IFD with respect to the sale of the Contracts or Portfolio
shares or the operation of the Trust or a Portfolio; (d) failure of a Portfolio to comply with any of
its investment objectives, policies and restrictions; or (e) breaching this Agreement or a
representation or warranty contained in this Agreement.

17b. The Series and CRMC each agrees to indemnify and hold Insurance Company,

the Trust, ING and IFD and any affiliate, control person, shareholder, director, trustee, officer or

employee of Insurance Company, the Trust, ING or IFD (collectively, “Insurance Company

Affiliates”) harmless against any and all losses, claims, damages, liabilities or litigation

(including legal and other expenses) to which such Insurance Company Affiliate may be subject

under any statute, at common law or otherwise, insofar as such losses, claims, damages,

liabilities or expenses (or actions in respect thereof) or settlements arise as a result of the Series’

or CRMC’s: (a) making untrue statements of material facts or omitting material facts in the

Series’ registration statement, Prospectuses or statements of additional information, semi-annual

and annual reports to shareholders, and sales literature; (b) making untrue statements of material

facts that an Insurance Company Affiliate includes in its materials, provided such Insurance

Company Affiliate relies on information supplied by the Series or CRMC; (c) unlawful conduct,

bad faith, willful malfeasance, or gross negligence by the Series or CRMC with respect to the

sale of the Contracts or Master Fund shares or the operation of the Series or a Master Fund;

(d) failure of a Master Fund to comply with any of its investment objectives, policies and

restrictions; or (e) breaching this Agreement or a representation or warranty contained in this

Agreement.

18. Insurance Company shall be responsible for assuring that the Account calculates

pass-through voting privileges of Contract owners in a manner consistent with the method of

calculating pass-through voting privileges set forth in the then current Prospectus or private

placement memorandum for the Contract and the mixed and shared funding orders of or

applicable to the Trust and the Series.

19.	Each party hereto shall cooperate with each other party and all appropriate
governmental authorities (including, but not limited to, the Commission, the NASD and state
insurance regulators) and shall permit such authorities reasonable access to its books and records
in connection with any investigation or inquiry relating to this Agreement or the transactions
contemplated hereby.

20.	The parties understand that there is no intention to create a joint venture in the
subject matter of this Agreement. Accordingly, the right to terminate this Agreement and to
engage in any activity not inconsistent with this Agreement is absolute. This Agreement will
terminate:

(a)

by mutual agreement at any time;

(b)

by any party at any time upon sixty (60) days’ written notice to the other parties;

	(c)	at the option of Insurance Company, the Trust, CRMC or the Series upon ten
		calendar days’ prior written notice to the other parties if a final non-appealable
		administrative or judicial decision is entered against another party which has a
		material impact on the Contracts;

	(d)	at the option of Insurance Company or the Trust, immediately upon written
		notice, if shares of the Series are not reasonably available for investment by the
		Portfolios;

	(e)	at the option of Insurance Company or the Trust, immediately upon written
		notice, if the Series or a Master Fund fails to meet the requirements for either
		diversification under Section 817 or RIC status under the Code, or if the Board of
		the Series terminates the 12b-1 plan;

	(f)	at the option of Insurance Company, the Trust, CRMC or the Series in the event
		the Series’ shares are not registered, issued or sold in accordance with applicable
		state and/or federal law or such law precludes the use of such shares as an
		underlying investment for the Contracts issued or to be issued by Insurance
		Company (in such event prompt notice shall be given by Insurance Company, the
		Trust, CRMC or the Series to the other parties);

	(g)	at Insurance Company’s option by written notice to the Series and/or CRMC if
		Insurance Company shall determine in its sole judgment exercised in good faith,
		that either the Series or CRMC has suffered a material adverse change in its
		business, operations, financial condition or prospects since the date of this
		Agreement or is the subject of material adverse publicity; or

	(h)	with respect to each Insurance Company, at the option of the Series or CRMC by
		written notice to Insurance Company if the Series or CRMC shall determine in its
		sole judgment exercised in good faith, that Insurance Company has suffered a
		material adverse change in its business, operations, financial condition or
		prospects since the date of this Agreement or is the subject of material adverse
		publicity.

The effective date for termination pursuant to any notice given under this Paragraph shall

be calculated beginning with the date of receipt of such notice.

21.	All notices, consents, waivers, and other communications under this Agreement
must be in writing, and will be deemed to have been duly received: (a) when delivered by hand
(with written confirmation of receipt); (b) when sent by facsimile (with written confirmation of
receipt), provided that a copy is mailed by registered mail, return receipt requested; or (c) the
day after it is sent by a nationally recognized overnight delivery service, in each case to the
appropriate addresses and facsimile numbers set forth below (or to such other addresses and
facsimile numbers as a party may designate by notice to the other parties):

	If to Insurance Company:
	ING USA Annuity and Life Insurance Company
	ReliaStar Life Insurance Company of New York
	U.S. Legal Services
	0000 Xxxxxxxx Xxxxx
	Xxxx Xxxxxxx, XX 00000
	Attention: Xxxxx X. Xxxxxx, Counsel
	Facsimile No.: 000-000-0000

	with a copy to:
	ING Investment Funds
	000 Xxxxxxx Xxxxxx
	Xxx Xxxx, XX 00000
	Attention: Xxxx Xxxxxxxxx, Head of Outside Funds

If to the Trust:

	ING Investors Trust
	0000 Xxxx Xxxxxxxxxx Xxxxx Xxxx
	Xxxxxxxxxx, XX 00000-0000
	Attn: Chief Counsel

If to ING:

	ING Investments, LLC
	0000 Xxxx Xxxxxxxxxx Xxxxx Xxxx
	Xxxxxxxxxx, XX 00000-0000
	Attn: Chief Counsel

If to IFD:

	ING Funds Distributor, LLC
	0000 Xxxx Xxxxxxxxxx Xxxxx Xxxx
	Xxxxxxxxxx, XX 00000-0000
	Attn: Chief Counsel

If to the Series:

	American Funds Insurance Series
	000 X. Xxxx Xxxxxx, 00^xxXxxxx
	Xxx Xxxxxxx, Xxxxxxxxxx 00000
	Attention: Xxxxxxx X. Xxxxxx, Senior Vice President
	Facsimile No.: (000) 000-0000

with a copy to:

	Capital Research and Management Company
	000 X. Xxxx Xxxxxx, 00^xxXxxxx
	Xxx Xxxxxxx, Xxxxxxxxxx 00000
	Attention: Xxxxxxx X. Xxxxxxxxxx, Vice President and Senior Counsel, Fund Business
	Management Group
	Facsimile No.: (000) 000-0000

If to CRMC:

	Capital Research and Management Company
	000 X. Xxxx Xxxxxx, 00^xxXxxxx
	Xxx Xxxxxxx, XX 00000
	Attention: Xxxxxxx X. Xxxxxx, Senior Vice President and Legal Counsel,
	Fund Business Management Group, and Secretary
	Facsimile No.: (000) 000-0000

with a copy to:

	Capital Research and Management Company
	000 X. Xxxx Xxxxxx, 00^xxXxxxx
	Xxx Xxxxxxx, Xxxxxxxxxx 00000
	Attention: Xxxxxxx X. Xxxxxxxxxx, Vice President and Senior Counsel,
	Fund Business Management Group
	Facsimile No.: (000) 000-0000

21.	If this Agreement terminates, any provision of this Agreement necessary to the
orderly windup of business under it will remain in effect as to that business, after termination.

22.	If this Agreement terminates, the Series and CRMC, at Insurance Company’s
option, will continue to make additional shares of the Master Funds available to the Trust for all
existing Contracts as of the effective date of termination (under the same terms and conditions as
were in effect prior to termination of this Agreement with respect to existing Contract owners),
unless the Series liquidates or applicable laws prohibit further sales. Insurance Company agrees
not to redeem shares of the Trust unless: (a) the Agreement is terminated pursuant to Paragraph
20(e) or 20(f); (b) legitimately required to do so according to a Contract owner’s request;
(c) under an order from the Commission or pursuant to exemptive relief granted by the
Commission or pursuant to a vote of Contract owners; or (d) as otherwise agreed to or permitted
among the parties.

23.	The obligations of the Series under this Agreement are not binding upon any of
the Trustees, officers, employees or shareholders (except CRMC if it is a shareholder) of the
Series individually, but bind only the Series’ assets. When seeking satisfaction for any liability
of the Series in respect of this Agreement, Insurance Company, on behalf of itself and the
Accounts, agrees not to seek recourse against said Trustees, officers, employees or shareholders,
or any of them, or any of their personal assets for such satisfaction. Insurance Company agrees
that the obligations of each Master Fund hereunder shall be several and not joint, in accordance
with its proportionate interest hereunder, and Insurance Company agrees not to proceed against
any Master Fund for the obligations of another Master Fund. Notwithstanding the foregoing, if
Insurance Company seeks satisfaction for any liability of the Series in respect of this Agreement,
Insurance Company (on behalf of itself or any Account) may seek recourse against CRMC.

23b. The obligations of the Trust under this Agreement are not binding upon any of the

Trustees, officers, employees or shareholders (except Insurance Company if it is a shareholder),

of the Trust individually, but bind only the Trust’s assets. When seeking satisfaction for any

liability of the Trust in respect of this Agreement, Insurance Company, the Series and CRMC

agree not to seek recourse against said Trustees, officers, employees or shareholders, or any of

them, or any of their personal assets for such satisfaction. Insurance Company, the Series and

CRMC also agree that the obligations of each Portfolio hereunder shall be several and not joint,

in accordance with its proportionate interest hereunder, and the Series and CRMC agree not to

proceed against any Portfolio for the obligations of another Portfolio.

24.	This Agreement shall	be	construed	in	accordance	with	the	laws	of	the
Commonwealth of Massachusetts.

25.	This Agreement and the parties’ rights, duties and obligations under this
Agreement are not transferable or assignable by any of them without the express, prior written
consent of the other parties hereto. Any attempt by a party to transfer or assign this Agreement
or any of its rights, duties or obligations under this Agreement without such consent is void;
provided, however, that a merger of, reinsurance arrangement by, or change of control of a party
shall not be deemed to be an assignment for purposes of this Agreement.

26.	The following Paragraphs shall survive any termination of this Agreement:	4, 17-
17(b), 21-26.

27.	This Agreement and any amendment to it may be executed in one or more
counterparts. All of those counterparts shall constitute one and the same agreement.

IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be duly

executed and attested as of the date first above written.

		ING USA ANNUITY AND LIFE INSURANCE
		COMPANY (on behalf of itself and each
		Account)
Attest:		/s/ Xxxxxxx Xxx
		Xxxxxxx Xxx
		Vice President

		RELIASTAR LIFE INSURANCE COMPANY
		OF NEW YORK (on behalf of itself and each
		Account)
Attest:		/s/ Xxxxxxx Xxx
	By:	Xxxxxxx Xxx
	Its:	Vice President

		AMERICAN FUNDS INSURANCE SERIES
Attest:
		/s/ Xxxx X. Xxxxxx
/s/ Xxxx Burkley_______________	By:	Xxxx X. Xxxxxx
	Its:	Secretary

Appendix A – Contracts
Company	Contracts
ING USA Annuity and Life	GoldenSelect Access^®
Insurance Company:	GoldenSelect Access One
	GoldenSelect DVA Plus^®
	GoldenSelect DVA
	GoldenSelect ES II^®
	GoldenSelect Generations,
	GoldenSelect Landmark
	GoldenSelect Opportunities
	GoldenSelect Premium Plus^®
	SmartDesign Advantage
	SmartDesign Signature
	SmartDesign Variable Annuity
ReliaStar Life Insurance Company	GoldenSelect DVA Plus-NY
of New York	SmartDesign Variable Annuity – NY

Appendix B – Separate Accounts

Company	Separate Account
ING USA Annuity and Life	•	ING USA Annuity and Life Insurance Company
Insurance Company:		Separate Account B
ReliaStar Life Insurance Company	•	ReliaStar Life Insurance Company of New York
of New York:		Separate Account NY-B

Appendix C

PORTFOLIOS AND CORRESPONDING MASTER FUNDS

ING Investors Trust Portfolios:		American Funds Insurance Series Master
		Funds:
•	ING American Funds Growth Portfolio	•	Growth Fund (Class 2 Shares)
•	ING American Funds Growth-Income	•	Growth-Income Fund (Class 2 Shares)
	Portfolio
•	ING American Funds International	•	International Fund (Class 2 Shares)
	Portfolio

Appendix D

Procedures for Pricing and Order/Settlement Through National Securities Clearing Corporation’s

Mutual Fund Profile System and Mutual Fund Settlement, Entry and Registration Verification

System.

1.	Subject to the provisions of Paragraph 4 of the Participation Agreement, the
parties hereby agree to provide pricing information, execute orders and wire payments for
purchases and redemptions of Master Fund shares through National Securities Clearing
Corporation (“NSCC”) and its subsidiary systems, when it becomes feasible for the Series to do
so, as follows:

	(a)	The Series will furnish to the Trust or its designated affiliate through NSCC’s
		Mutual Fund Profile System (“MFPS”) (1) the most current net asset value
		information for each Master Fund, (2) a schedule of anticipated dividend and
		distribution payment dates for each Master Fund, which is subject to change
		without prior notice, ordinary income and capital gain dividend rates on the
		Master Fund’s ex-date, and (3) in the case of fixed income funds that declare
		daily dividends, the daily accrual or the interest rate factor. All such information
		shall be furnished to the Trust or its designated affiliate by 6:30 p.m. Eastern
		Time on each Business Day or at such other time as that information becomes
		available. Changes in pricing information will be communicated to NSCC and
		the Trust

	(b)	Upon receipt of Master Fund purchase, exchange and redemption instructions for
		acceptance as of the time at which a Master Fund's net asset value is calculated as
		specified in the Series' Prospectus ("Close of Trading") on each Business Day
		("Instructions"), and upon its determination that there are good funds with respect
		to Instructions involving the purchase of Master Fund shares, the Trust or its
		designated affiliate will calculate the net purchase or redemption order for each
		Master Fund. Orders for net purchases or net redemptions derived from
		Instructions received by the Trust or its designated affiliate prior to the Close of
		Trading on any given Business Day will be sent to the Defined Contribution
		Interface of NSCC’s Mutual Fund Settlement, Entry and Registration Verification
		System (“Fund/SERV”) by 5:00 a.m. Eastern Time on the next Business Day.
		Subject to the Trust’s or its designated affiliate’s compliance with the foregoing,
		the Trust or its designated affiliate will be considered the agent of the Series, and
		the Business Day on which Instructions are received by the Trust or its affiliate in
		proper form prior to the Close of Trading will be the date as of which shares of
		the Master Funds are deemed purchased, exchanged or redeemed pursuant to such
		Instructions. Instructions received in proper form by the Trust or its designated
		affiliate after the Close of Trading on any given Business Day will be treated as if
		received on the next following Business Day. Dividends and capital gains
		distributions will be automatically reinvested at net asset value in accordance with
		the Series' then current Prospectuses.

	(c)	The Trust or its designated affiliate will wire payment for net purchase orders by
		the Master Fund’s NSCC Firm Number, in immediately available funds, to an
		NSCC settling bank account designated by the Trust or its designated affiliate no
		later than 5:00 p.m. Eastern time on the same Business Day such purchase orders
		are communicated to NSCC. For purchases of shares of daily dividend accrual
		funds, those shares will not begin to accrue dividends until the day the payment
		for those shares is received.

	(d)	NSCC will wire payment for net redemption orders by Master Fund, in
		immediately available funds, to an NSCC settling bank account designated by
		Insurance Company or its designated affiliate, by 5:00 p.m. Eastern Time on the
		Business Day such redemption orders are communicated to NSCC, except as
		provided in the Series' then current Prospectus and statement of additional
		information.

	(e)	If the Series does not send a confirmation of the Trust’s or its designated
		affiliate’s purchase or redemption order to NSCC by the applicable deadline to be
		included in that Business Day’s payment cycle, payment for such purchases or
		redemptions will be made the following Business Day.

	(f)	If on any day the Trust or its designated affiliate, or the Series is unable to meet
		the NSCC deadline for the transmission of purchase or redemption orders, it may
		at its option transmit such orders and make such payments for purchases and
		redemptions directly to the Series or the Trust or its designated affiliate, as
		applicable, as is otherwise provided in the Agreement.

	(g)	These procedures are subject to any additional terms in the Series' Prospectus and
		the requirements of applicable law. The Series reserves the right, at its discretion
		and without notice, and subject to the terms and conditions of this Agreement to
		suspend the sale of shares or withdraw the sale of shares of any Master Fund.

2.	The Trust or its affiliate, the Series and clearing agents (if applicable) are each
required to have entered into membership agreements with NSCC and met all requirements to
participate in the MFPS and Fund/SERV systems before these procedures may be utilized. Each
party will be bound by the terms of their membership agreement with NSCC and will perform
any and all duties, functions, procedures and responsibilities assigned to it and as otherwise
established by NSCC applicable to the MFPS and Fund/SERV system and the Networking
Matrix Level utilized.

3.	Except as modified hereby, all other terms and conditions of the Agreement shall
remain in full force and effect. Unless otherwise indicated herein, the terms defined in the
Agreement shall have the same meaning as in this Appendix.

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Table of Contents

SECOND AMENDED AND RESTATED FUND PARTICIPATION AGREEMENT

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