Document:

<PAGE>

                                                                     EXHIBIT 4.9

                               OMNIBUS INSTRUMENT

      WHEREAS, the parties named herein desire to enter into certain Program
Documents contained herein, each such document dated as of this - day of -,
2004, relating to the issuance by ING USA Global Funding Trust - (the "Trust")
of Notes to investors under ING USA's secured notes program;

      WHEREAS, the Trust is a trust and will be organized under and its
activities will be governed by the provisions of the Trust Agreement (set forth
in Section A of this Omnibus Instrument), dated as of the date of the Pricing
Supplement (attached to this Omnibus Instrument as Exhibit C) (the "Pricing
Supplement"), by and between the parties thereto indicated in Section E herein;

      WHEREAS, certain expense and indemnification arrangements between ING USA
and the Trustee, on behalf of itself and on behalf of the Trust, are governed
pursuant to the provisions of the Expense and Indemnity Agreement dated as of -,
by and between ING USA and the Trustee;

      WHEREAS, certain licensing arrangements between the Trust and ING Groep
N.V. will be governed pursuant to the provisions of the License Agreement;

      WHEREAS, certain custodial arrangements of the Funding Agreement will be
governed pursuant to the provisions of the Custodial Agreement (the "Custodial
Agreement") dated as of ? by and among U.S. Bank National Association, acting as
custodian (the "Custodian"), the Indenture Trustee and the Trustee, on behalf of
the Trust;

      WHEREAS, the Notes will be issued pursuant to the Indenture (set forth in
Section B of this Omnibus Instrument), dated as of the Original Issue Date, by
and between the parties thereto indicated in Section E herein;

      WHEREAS, the sale of the Notes will be governed by the Terms Agreement
(set forth in Section C of this Omnibus Instrument), dated the date of the
Pricing Supplement, by and among the parties thereto indicated in Section E
herein; and

      WHEREAS, certain agreements relating to the Notes and the Funding
Agreement are set forth in the Coordination Agreement (set forth in Section D of
this Omnibus Instrument), dated as of the date of the Pricing Supplement, by and
among the parties thereto indicated in Section E herein.

      All capitalized terms used herein and not otherwise defined will have the
meanings set forth in the Indenture.

                  [Remainder of Page Left Intentionally Blank]

                                       1
<PAGE>

                                   SECTION A

                                TRUST AGREEMENT

      This TRUST AGREEMENT (this "Trust Agreement"), dated as of the date of the
Pricing Supplement, is entered into by and between GSS Holdings II, Inc., a
Delaware corporation, as trust beneficial owner (the "Trust Beneficial Owner"),
and U.S. Bank National Association, a national banking association, as Trustee
(the "Trustee").

                                   WITNESSETH:

      WHEREAS, the Trust Beneficial Owner and the Trustee desire to authorize
the issuance of a Trust Beneficial Interest and a series of Notes in connection
with the entry into this Trust Agreement;

      WHEREAS, all things necessary to make this Trust Agreement a valid and
legally binding agreement of the Trustee and the Trust Beneficial Owner,
enforceable in accordance with its terms, have been done;

      WHEREAS, the parties intend to provide for, among other things, (i) the
issuance and sale of the Notes (pursuant to the Indenture, the Distribution
Agreement and the related Terms Agreement) and the Trust Beneficial Interest,
(ii) the use of the proceeds of the sale of the Notes and Trust Beneficial
Interest to acquire the Funding Agreement, and (iii) all other actions deemed
necessary or desirable in connection with the transactions contemplated by this
Trust Agreement; and

      WHEREAS, the parties hereto desire to incorporate by reference those
certain Standard Trust Terms, dated as of -, and attached to the Omnibus
Instrument as Exhibit A (the "Standard Trust Terms").

      NOW, THEREFORE, in consideration of the agreements and obligations set
forth herein and for other good and valuable consideration, the sufficiency of
which are hereby acknowledged, each party hereby agrees as follows:

                                   ARTICLE 1

      Section 1.01 Incorporation by Reference. All terms, provisions and
agreements set forth in the Standard Trust Terms (except to the extent expressly
modified herein) are hereby incorporated herein by reference with the same force
and effect as though fully set forth herein. All capitalized terms not otherwise
defined herein (including the recitals hereof) shall have the meanings set forth
in the Standard Trust Terms (the Standard Trust Terms and this Trust Agreement,
collectively, the "Trust Agreement"). To the extent that the terms set forth in
Article 2 of this Trust Agreement are inconsistent with the terms of the
Standard Trust Terms, the terms set forth in Article 2 herein shall apply.

                                      A-1
<PAGE>

                                   ARTICLE 2

      Section 2.01 Name. The Trust created and governed by this Trust Agreement
shall be the trust specified in the Omnibus Instrument. The name of the Trust
shall be the name specified in the first paragraph of the Omnibus Instrument, as
such name may be modified from time to time by the Trustee following written
notice to the Trust Beneficial Owner.

      Section 2.02 Jurisdiction. The Trust is hereby organized in, and formed
under and pursuant to, the laws of the State of Illinois.

      Section 2.03 Initial Capital Contribution and Ownership. The Trust
Beneficial Owner has paid or has caused to be paid to, or to an account at the
direction of, the Trustee, on the date hereof, the sum of $15 (or, in the case
of Notes issued with original issue discount, such amount multiplied by the
issue price of the Notes). The Trustee hereby acknowledges receipt in trust from
the Trust Beneficial Owner, as of the date hereof, of the foregoing
contribution, which shall be used along with the proceeds from the sale of the
series of Notes to purchase the Funding Agreement. Upon the creation of the
Trust and the registration of the Trust Beneficial Interest in the Securities
Register (as defined in the Trust Agreement) by the Registrar in the name of the
Trust Beneficial Owner, the Trust Beneficial Owner shall be the sole beneficial
owner of the Trust.

      Section 2.04 Acknowledgment. The Trustee, on behalf of the Trust,
expressly acknowledges its duties and obligations set forth in the Standard
Trust Terms incorporated herein.

      Section 2.05 Additional Terms.

      -

      Section 2.06 Omnibus Instrument; Execution and Incorporation of Terms.

      The parties hereto will enter into this Trust Agreement by executing the
Omnibus Instrument.

      By executing the Omnibus Instrument, the Trustee and the Trust Beneficial
Owner hereby agree that this Trust Agreement will constitute a legal, valid and
binding agreement between the Trustee and the Trust Beneficial Owner.

      All terms relating to the Trust or the series of Notes not otherwise
included herein will be as specified in the Omnibus Instrument or Pricing
Supplement, as indicated herein.

      Section 2.07 Governing Law. This Trust Agreement will be governed by, and
construed in accordance with, the laws of the State of Illinois.

      Section 2.08 Counterparts. This Trust Agreement, through the Omnibus
Instrument, may be executed in any number of counterparts, each of which
counterparts shall be deemed to be an original, and all of which counterparts
shall constitute but one and the same instrument.

                                      A-2
<PAGE>

                                    SECTION B

                                    INDENTURE

      This INDENTURE (this "Indenture") is entered into as of the Original Issue
Date by and between the ING USA Global Funding Trust specified in the Omnibus
Instrument (the "Trust") and Citibank, N.A., as indenture trustee (the
"Indenture Trustee").

      Citibank, N.A., in its capacity as Indenture Trustee, hereby accepts its
role as Registrar, Paying Agent, Transfer Agent and Calculation Agent hereunder.

      References herein to "Indenture Trustee," "Registrar," "Transfer Agent,"
"Paying Agent" or "Calculation Agent" shall include the permitted successors and
assigns of any such entity from time to time.

                                   WITNESSETH:

      WHEREAS, the Trust has duly authorized the execution and delivery of this
Indenture to provide for the issuance of Notes;

      WHEREAS, all things necessary to make this Indenture a valid and legally
binding agreement of the Trust and the other parties to this Indenture,
enforceable in accordance with its terms, have been done, and the Trust proposes
to do all things necessary to make the Notes, when executed by the Trust and
authenticated and delivered pursuant hereto, valid and legally binding
obligations of the Trust as hereinafter provided; and

      WHEREAS, the parties hereto desire to incorporate by reference those
certain Standard Indenture Terms, dated as of -, and attached to the Omnibus
Instrument as Exhibit B (the "Standard Indenture Terms").

      NOW, THEREFORE, for and in consideration of the premises and the purchase
of the Notes by the Holders thereof, it is mutually covenanted and agreed by
each of the parties hereto as follows:

                                   ARTICLE 1

      Section 1.01 Incorporation by Reference. All terms, provisions and
agreements set forth in the Standard Indenture Terms (except to the extent
expressly modified herein) are hereby incorporated herein by reference (with the
same force and effect as though fully set forth herein). All capitalized terms
not otherwise defined herein (including the recitals hereof) shall have the
meanings set forth in the Standard Indenture Terms (the Standard Indenture Terms
and this Indenture, collectively, the "Indenture"). To the extent that the terms
set forth in Article 2 of this Indenture are inconsistent with the terms of the
Standard Indenture Terms, the terms set forth in Article 2 herein shall apply.

                                      B-1
<PAGE>

                                   ARTICLE 2

      Section 2.01 Agreement to be Bound. Each of the Trust, the Indenture
Trustee, the Registrar, the Transfer Agent, the Paying Agent and the Calculation
Agent hereby agrees to be bound by all of the terms, provisions and agreements
set forth in the Indenture, with respect to all matters contemplated in the
Indenture, including, without limitation, those relating to the issuance of the
below-referenced Notes.

      Section 2.02 Designation of the Trust, the Notes and the Funding
Agreement. The Trust created by the Trust Agreement specified in the Omnibus
Instrument and referred to herein is the ING USA Global Funding Trust. The Notes
issued by the Trust and governed by the Indenture shall be the Notes specified
in the Pricing Supplement. The Funding Agreement designated hereby is the
Funding Agreement designated in the Pricing Supplement dated as of the Original
Issue Date between the Trust and ING USA.

      Section 2.03 Additional Terms.

      -

      Section 2.04 Omnibus Instrument; Execution and Incorporation of Terms.

      The parties hereto will enter into this Indenture by executing the Omnibus
Instrument.

      By executing the Omnibus Instrument, the Indenture Trustee, the Registrar,
the Transfer Agent, the Paying Agent, the Calculation Agent and the Trust hereby
agree that the Indenture will constitute a legal, valid and binding agreement
between the Indenture Trustee, the Registrar, the Transfer Agent, the Paying
Agent, the Calculation Agent and the Trust.

      All terms relating to the Trust or the Notes not otherwise included herein
will be as specified in the Omnibus Instrument or Pricing Supplement, as
indicated herein.

      Section 2.05 Counterparts. This Indenture, through the Omnibus Instrument,
may be executed in any number of counterparts, each of which counterparts shall
be deemed to be an original, and all of which counterparts shall constitute one
and the same instrument.

      Section 2.06 Acknowledgment of Multiple Roles. The parties expressly
acknowledge and consent to U.S. Bank National Association acting in the capacity
of Trustee of the Trust and in the capacity of Custodian with respect to the
Funding Agreement being pledged and assigned by the Trust to the Indenture
Trustee. U.S. Bank National Association may, in such dual capacities, discharge
its separate functions fully, without hindrance or regard to conflict of
interest principles, duty of loyalty principles or other breach of fiduciary
duties to the extent that any such conflict or breach arises from the
performance by U.S. Bank National Association of any of its respective duties in
its capacities as Custodian and/or Trustee. The parties hereto waive all
defenses, claims or assertions against U.S. Bank National Association which are
based on the foregoing.

                  [Remainder of Page Left Intentionally Blank]

                                      B-2
<PAGE>

                                    SECTION C

                                 TERMS AGREEMENT

      This TERMS AGREEMENT (this "Terms Agreement") is entered into as of the
Original Issue Date by and among ING USA Annuity and Life Insurance Company
("ING USA"), the ING USA Global Funding Trust specified in the Omnibus
Instrument (the "Trust") and the [Purchasing Agent/Agent(s)] specified in the
Pricing Supplement [(the "Purchasing Agent")/(the "Agent(s)")].

                                   WITNESSETH:

      WHEREAS, ING USA and the [Purchasing Agent/Agent(s)] have entered into
that certain Distribution Agreement dated - (the "Distribution Agreement").

      NOW, THEREFORE, in consideration of the mutual promises set forth herein
and other good and valuable consideration, the sufficiency and receipt of which
are hereby acknowledged, each of the parties hereby agrees as follows:

                                   ARTICLE 1

      Section 1.01 Incorporation by Reference. The provisions of the
Distribution Agreement and the related definitions (unless otherwise specified
herein) are incorporated by reference herein and shall be deemed to have the
same force and effect as if set forth in full herein.

                                   ARTICLE 2

      Section 2.01 Addition of Trust as Party to Distribution Agreement.

      Pursuant to Section 1 of the Distribution Agreement, each of the
undersigned parties hereby acknowledges and agrees that the Trust, upon
execution hereof by the Trust and the other parties to the Distribution
Agreement (other than any other trusts organized in connection with the
Registration Statement that are party thereto as of the date hereof), shall
become a Trust for purposes of the Distribution Agreement in accordance with the
terms thereof, in respect of the Notes, with all the authority, rights, powers,
duties and obligations of a Trust under the Distribution Agreement. The Trust
confirms that any agreement, covenant, acknowledgment, representation or
warranty under the Distribution Agreement applicable to the Trust is made by the
Trust at the date hereof, unless another time or times are specified in the
Distribution Agreement, in which case such agreement, covenant, acknowledgment,
representation or warranty shall be deemed to be confirmed by the Trust at such
specified time or times.

      [Section 2.02 Purchase of Notes as Principal.

      (a) Subject in all respects to the terms and conditions of the
Distribution Agreement, the Trust hereby agrees to sell to each Purchasing Agent
and each Purchasing Agent hereby agrees to purchase[, severally and not
jointly,] the Notes having the terms specified in the Pricing Supplement
relating to such Notes.

                                      C-1
<PAGE>

      (b) In connection with any purchase of Notes from the Trust by the
Purchasing Agent(s) as principal, the parties agree that the items specified on
Schedule I of the Omnibus Instrument will be delivered as of the Settlement
Date.]*

      [Section 2.02 Sale of Notes Through Agents. Subject in all respects to the
terms and conditions of the Distribution Agreement, the Trust and each Agent
hereby agree that the Trust will sell the Notes through each Agent as agent on
behalf of the Trust.]**

      Section 2.03 Termination. [Upon the termination of this Terms Agreement
pursuant to Section 13(b) of the Distribution Agreement]* [In the event that a
purchaser shall fail either to accept delivery of or to make payment for a Note
on the date fixed for settlement]** the undersigned parties hereby agree to
allocate the expenses reasonably incurred prior to or in connection with such
[termination]* [failure]** as follows:

      -

      Section 2.04 Governing Law. This Terms Agreement shall be governed by and
construed in accordance with the laws of the State of New York without regard to
the principles of conflicts of laws thereof.

      Section 2.05 Notices. For purposes of Section 14 of the Distribution
Agreement, the Trust's communications details are as set forth in Section D of
the Omnibus Instrument.

      Section 2.06 Omnibus Instrument; Execution and Incorporation of Terms.

      The parties hereto will enter into this Terms Agreement by executing the
Omnibus Instrument.

      By executing the Omnibus Instrument, each party hereto agrees that this
Terms Agreement will constitute a legal, valid and binding agreement by and
among such parties.

      All terms relating to the Trust or the Notes not otherwise included in
this Terms Agreement will be as specified in the Omnibus Instrument or Pricing
Supplement, as indicated herein.

      Section 2.07 Counterparts. This Terms Agreement, through the Omnibus
Instrument, may be executed in any number of counterparts, each of which
counterparts shall be deemed to be an original, and all of which counterparts
shall constitute but one and the same instrument.

                  [Remainder of Page Left Intentionally Blank]

----------
*Include only if [Purchasing Agent/Agent(s)] purchasing Notes as principals.

**Include only if Agents serving as agents.

                                      C-2
<PAGE>

                                   SECTION D

                             COORDINATION AGREEMENT

      This COORDINATION AGREEMENT (this "Coordination Agreement"), dated as of
the date of the Pricing Supplement, is entered into by and among ING USA Annuity
and Life Insurance Company ("ING USA"), the ING USA Global Funding Trust
specified in the Omnibus Instrument (the "Trust"), U.S. Bank National
Association, in its capacity as custodian of the Funding Agreement ("Custodian")
and Citibank, N.A., as indenture trustee (the "Indenture Trustee").

                                   WITNESSETH

      WHEREAS, the Trust will enter into the Funding Agreement with ING USA
dated as of the Original Issue Date specified in the Pricing Supplement;

      WHEREAS, the Purchasing Agents (as defined in the Distribution Agreement)
have agreed to sell the Notes in accordance with the Registration Statement;

      WHEREAS, the Trust intends to issue the Notes in accordance with the
Indenture, to collaterally assign to, and grant a security interest in, the
Funding Agreement to and in favor of the Indenture Trustee in accordance with
the Indenture to secure payment of the Notes; and

      WHEREAS, the Custodian will hold the Funding Agreement on behalf of the
Indenture Trustee pursuant to the terms of the Custodial Agreement.

      NOW, THEREFORE, to give effect to the agreements and arrangements
established under the Terms Agreement included in the Omnibus Instrument, as
applicable, the Trust Agreement, the Indenture and the Notes, and in
consideration of the agreements and obligations set forth herein and for other
good and valuable consideration, the sufficiency of which are hereby
acknowledged, each party hereby agrees as follows:

                                    ARTICLE 1

      Section 1.01 Delivery of the Funding Agreement. The Trust hereby
authorizes the Custodian, on behalf of the Indenture Trustee, to receive the
Funding Agreement from ING USA pursuant to the assignment of the Funding
Agreement (the "Assignment"), to be entered into on the Original Issue Date,
included in the closing instrument dated as of the Original Issue Date (the
"Closing Instrument").

      Section 1.02 Issuance and Purchase of the Notes.

      (a) Delivery of the Funding Agreement to the Custodian, on behalf of the
Indenture Trustee, pursuant to the Assignment or execution of the cross-receipt
contained in the Closing Instrument shall be confirmation of payment by the
Trust for the Funding Agreement.

      (b) The Trust hereby directs the Indenture Trustee, upon receipt by the
Custodian, on behalf of the Indenture Trustee, of the Funding Agreement pursuant
to the Assignment, (i) to

                                      D-1
<PAGE>

authenticate the certificates representing the Notes (the "Notes Certificates")
in accordance with the Indenture and (ii) to (A) deliver each relevant Notes
Certificate to the clearing system or systems identified in each such Notes
Certificate, or to the nominee of such clearing system, or the custodian
thereof, for credit to such accounts as the Purchasing Agent(s) may direct, or
(B) deliver each relevant Notes Certificate to the purchasers thereof as
identified by the Purchasing Agent(s).

                                   ARTICLE 2

      Section 2.01 Directions Regarding Periodic Payments. As registered owner
of the Funding Agreement as collateral securing payments on the Notes, the
Indenture Trustee will receive payments on the Funding Agreement on behalf of
the Trust. The Trust hereby directs the Indenture Trustee to use such funds to
make payments on behalf of the Trust pursuant to the Trust Agreement and the
Indenture.

      Section 2.02 Maturity of the Funding Agreement. Upon the maturity of the
Funding Agreement and the return of funds thereunder, the Trust hereby directs
the Indenture Trustee to set aside from such funds an amount sufficient for the
repayment of the outstanding principal on the Notes and Trust Beneficial
Interest when due.

                                   ARTICLE 3

      Section 3.01 Certificates. ING USA hereby agrees to deliver an Officer's
Certificate, a copy of which is attached hereto as Exhibit D, on a quarterly
basis to any rating agency currently rating the Program. The Trust hereby agrees
to deliver an Officer's Certificate, a copy of which is attached hereto as
Exhibit E, on a quarterly basis to any rating agency currently rating the
Program.

      Section 3.02 Filings. ING USA hereby covenants to file, or cause to be
filed, in a timely manner on behalf of the Trust all reports, certifications or
similar filings required under the Securities Exchange Act of 1934, as amended.

                                   ARTICLE 4

      Section 4.01 No Additional Liability. Nothing in this Coordination
Agreement shall impose any liability or obligation on the part of any party to
this Coordination Agreement to make any payment or disbursement in addition to
any liability or obligation such party has under the Program Documents, except
to the extent that a party has actually received funds which it is obligated to
disburse pursuant to this Coordination Agreement.

      Section 4.02 No Conflict. This Coordination Agreement is intended to be in
furtherance of the agreements reflected in the documents related to the Program
Documents, and not in conflict. To the extent that a provision of this
Coordination Agreement conflicts with the provisions of one or more Program
Documents, the provisions of such Program Documents shall govern.

                                      D-2
<PAGE>

      Section 4.03 Governing Law. This Coordination Agreement shall be governed
by and construed in accordance with the laws of the State of New York without
regard to the principles of conflicts of laws thereof.

      Section 4.04 Severability. If any provision in this Coordination Agreement
shall be invalid, illegal or unenforceable, such provision shall be deemed
severable from the remaining provisions of this Coordination Agreement and shall
in no way affect the validity or enforceability of such other provisions of this
Coordination Agreement.

      Section 4.05 Notices. All demands, notices and communications under this
Coordination Agreement shall be in writing and shall be deemed to have been duly
given upon receipt at the addresses set forth below:

      To the Trust:

           ING USA Global Funding Trust (followed by the number set forth in the
             Omnibus Instrument)
           c/o U.S. Bank  National Association
           Corporate Trust Services
           209 S. LaSalle Street, Suite 300
           Chicago, Illinois  60604
           Attention: Patricia Child, VP
           Telephone: (312) 325-8902
           Facsimile: (212) 325-8905

      To the Indenture Trustee:

           Citibank, N.A.
           Agency & Trust
           388 Greenwich Street, 14th Floor
           New York, New York 10013
           Facsimile: (212) 816-5527
           Attention: Nancy Forte

      To ING USA:

           ING USA Annuity and Life Insurance Company
           c/o ING Institutional Markets
           1290 Broadway
           Denver, Colorado 80203-5699
           Attention: Karen Czizik, Vice President
           Telephone: (303) 860-2322
           Facsimile: (303) 813-2322 and (303) 860-2690

           With a copy to:

           ING Institutional Markets
           1290 Broadway

                                      D-3
<PAGE>

           Denver, Colorado 80203-5699
           Attention: Barbara Mac Lean
           Telephone: (303) 894-5047

           Facsimile: (303) 813-5047 and (303) 860-2690

      To the Custodian:

           U.S. Bank National Association
           918 17th Street
           Denver, Colorado 80202
           Attention: Corporate Trust Services
           Telephone: (303) 585-4591
           Facsimile: (303) 585-6865

or at such other address as shall be designated by any such party in a written
notice to the other parties.

                                   ARTICLE 5

      Section 5.01 Omnibus Instrument; Execution and Incorporation of Terms.

      The parties to this Coordination Agreement will enter into this
Coordination Agreement by executing the Omnibus Instrument.

      By executing the Omnibus Instrument, each party hereto agrees that this
Coordination Agreement will constitute a legal, valid and binding agreement by
and among the Trust, ING USA, the Custodian and the Indenture Trustee.

      All terms relating to the Trust or the Notes not otherwise included in
this Coordination Agreement will be as specified in the Omnibus Instrument or
Pricing Supplement, as indicated herein.

      Section 5.02 Acknowledgment. ING USA hereby acknowledges Section 2.10 and
Section 3.02 of the Indenture and Section 6.1 of the Custodial Agreement. The
Trust hereby acknowledges and agrees to be bound by the terms of the Custodial
Agreement and the License Agreement.

      Section 5.03 Counterparts. This Coordination Agreement, through the
Omnibus Instrument, may be executed in any number of counterparts, each of which
counterparts shall be deemed to be an original, and all of which counterparts
shall constitute but one and the same instrument.

      Section 5.04 Capitalized Terms. All capitalized terms used herein and not
otherwise defined in this Coordination Agreement will have the meanings set
forth in the Indenture.

      Section 5.05 Acknowledgment of Multiple Roles. The parties expressly
acknowledge and consent to U.S. Bank National Association acting in the capacity
of Trustee of the Trust and in the capacity of Custodian with respect to the
Funding Agreement being pledged and assigned

                                      D-4
<PAGE>

by the Trust to the Indenture Trustee. U.S. Bank National Association may, in
such dual capacities, discharge its separate functions fully, without hindrance
or regard to conflict of interest principles, duty of loyalty principles or
other breach of fiduciary duties to the extent that any such conflict or breach
arises from the performance by U.S. Bank National Association of any of its
respective duties in its capacities as Custodian and/or Trustee. The parties
hereto waive all defenses, claims or assertions against U.S. Bank National
Association which are based on the foregoing.

                  [Remainder of Page Left Intentionally Blank]

                                      D-5
<PAGE>

                                    SECTION E

                        MISCELLANEOUS AND EXECUTION PAGES

      This Omnibus Instrument may be executed by each of the parties hereto in
any number of counterparts, and by each of the parties hereto on separate
counterparts, each of which counterparts, when so executed and delivered, shall
be deemed to be an original, but all such counterparts shall together constitute
but one and the same instrument.

      Each signatory, by its execution hereof, does hereby become a party to
each of the agreements or indenture identified for such party as of the date
specified in such agreements or indenture.

      IN WITNESS WHEREOF, the undersigned have executed this Omnibus Instrument
with respect to the Notes as of the date first written above.

                                      ING USA ANNUITY AND LIFE INSURANCE
                                      COMPANY (in executing below agrees and
                                      becomes a party to (i) the Terms Agreement
                                      set forth in Section C herein and (ii) the
                                      Coordination Agreement set forth in
                                      Section D herein)

                                      By: ________________________________
                                          Name:
                                          Title:

                             [Execution Page 1 of 3]

                                      E-1
<PAGE>

                                      THE ING USA GLOBAL FUNDING TRUST
                                      DESIGNATED IN THIS OMNIBUS INSTRUMENT (in
                                      executing below agrees and becomes a party
                                      to (i) the Indenture set forth in Section
                                      B herein, (ii) the Terms Agreement set
                                      forth in Section C herein and (iii) the
                                      Coordination Agreement set forth in
                                      Section D herein)

                                      By: U.S. Bank National Association, not in
                                      its individual capacity but solely in its
                                      capacity as Trustee of the Trust

                                      By: ________________________________
                                          Name:
                                          Title:

                                      U.S. BANK NATIONAL ASSOCIATION (in
                                      executing below agrees and becomes a party
                                      to the Trust Agreement set forth in
                                      Section A herein), as Trustee

                                      By: ____________________________
                                          Name:
                                          Title:

                                      U.S. BANK NATIONAL ASSOCIATION (in
                                      executing below acknowledges and agrees to
                                      Section 6.07 of the Trust Agreement as set
                                      forth in Section A herein), in its
                                      individual capacity

                                      By: ____________________________
                                          Name:
                                          Title:

                                      GSS HOLDINGS II, INC. (in executing below
                                      agrees and becomes a party to the Trust
                                      Agreement set forth in Section A herein),
                                      as Trust Beneficial Owner

                                      By: ____________________________
                                          Name:
                                          Title:

                                      CITIBANK, N.A. (in executing below agrees
                                      and becomes a party to (i) the Indenture
                                      set forth in Section B herein, as
                                      Indenture Trustee, Registrar, Transfer
                                      Agent, Paying Agent and Calculation Agent
                                      and (ii) the Coordination Agreement set
                                      forth in Section D herein), as Indenture
                                      Trustee, Registrar, Transfer Agent, Paying

                                      E-2
<PAGE>

                                      Agent and Calculation Agent

                                      By: ____________________________
                                          Name:
                                          Title:

                             [Execution Page 2 of 3]

                                      E-3
<PAGE>

                                        U.S. BANK NATIONAL ASSOCIATION (in
                                        executing below agrees and becomes a
                                        party to the Coordination Agreement set
                                        forth in Section D herein), as Custodian

                                        By: ________________________________
                                            Name:
                                            Title:

                                        [MERRILL LYNCH, PIERCE, FENNER & SMITH
                                        INCORPORATED](1) (in executing below
                                        agrees and becomes a party to the Terms
                                        Agreement set forth in Section C herein)

                                        By: ________________________________
                                            Name:
                                            Title:

                             [Execution Page 3 of 3]

------------------------
(1) Insert of Purchasing Agent(s) if other than Merrill Lynch, Pierce, Fenner &
    Smith Incorporated.

                                      E-4
<PAGE>

                                    EXHIBIT A
                              Standard Trust Terms

As filed as Exhibit 4.6 to ING USA Annuity and Life Insurance Company's
Registration Statement on Form S-3 (No. 333-________), filed with the Securities
and Exchange Commission on [-].

                                      A-1
<PAGE>

                                    EXHIBIT B
                            Standard Indenture Terms

As filed as Exhibit 4.1 to ING USA Annuity and Life Insurance Company's
Registration Statement on Form S-3 (No. 333-________), filed with the Securities
and Exchange Commission on [-].

                                      B-1
<PAGE>

                                    EXHIBIT C
                               Pricing Supplement

As filed with the Securities and Exchange Commission pursuant to Rule 424(b)
under the Securities Act, dated as of the date hereof, with respect to the Notes
to be issued by the Trust.

                                      C-1
<PAGE>

                                    EXHIBIT D
                   ING USA Annuity and Life Insurance Company

                              Officer's Certificate

      The undersigned, an officer of ING USA Annuity and Life Insurance Company,
an Iowa stock life insurance company ("ING USA"), does hereby certify to
Standard & Poor's Ratings Services, a division of The McGraw-Hill Companies,
Inc., in such capacity and on behalf of ING USA, to the knowledge of the
undersigned and after reasonable inquiry, that:

      1.    each of the representations and warranties of ING USA contained in
            each Expense and Indemnity Agreement entered into in connection with
            the Registration Statement (defined below), and each Funding
            Agreement issued in connection with the Program (the "Specified
            Agreements") (other than any representation or warranty expressly
            made as of a date prior to the date hereof) are true and correct on
            and as of the date hereof, with the same effect as though such
            representation or warranty had been made on and as of the date
            hereof;

      2.    no default under any of the Specified Agreements and no event or any
            condition which, with notice or lapse of time or both, would become
            a default, has occurred and is continuing as of the date hereof;

      3.    ING USA has performed and complied with, respectively, in all
            material respects, all of the agreements, covenants, obligations and
            conditions applicable to ING USA required by the Specified
            Agreements to be performed or complied with by ING USA on or before
            the date hereof;

      4.    the Registration Statement filed on Form S-3 (File No. -) (the
            "Registration Statement") by ING USA has been declared effective by
            the Securities and Exchange Commission (the "Commission") under the
            Securities Act of 1933, as amended (the "Act") and no stop order
            suspending the effectiveness of the Registration Statement has been
            issued and no proceedings for that purpose have been commenced by or
            are pending before or contemplated by the Commission;

      5.    all filings, if any, required by Rule 424 and Rule 430A under the
            Act have been made in a timely manner;

      6.    since ______, the Trusts organized in connection with the program
            contemplated by the Registration Statement have issued the following
            series of Notes:

         [List each series of Notes] [(collectively, the "Designated Notes")];
         and

      7.    the Funding Agreements issued in connection with the Designated
            Notes have been executed and delivered by ING USA in accordance with
            the terms and conditions of the Program Documents.

      Capitalized terms used herein and not otherwise defined herein shall have
the meanings set forth in the Standard Indenture Terms attached as Exhibit 4.1
to the Registration Statement.

                                      D-1
<PAGE>

      IN WITNESS WHEREOF, the undersigned has executed this Certificate as of
the - day of -, 200-.

                                        [NAME], [in his/her] capacity as an
                                        authorized officer of ING USA

                                        By: ________________________________
                                            Name:
                                            Title:

                                      D-2
<PAGE>

                                    EXHIBIT E
                          ING USA Global Funding Trusts

                          Trustee Officer's Certificate

      U.S. Bank National Association, not in its individual capacity but solely
in its capacity as trustee acting on behalf of each common law trust organized
under the laws of the State of Illinois (in such capacity, the "Trustee," and
each such common law trust being referred to herein as a "Trust") in connection
with the program contemplated by Registration Statement No. - filed on Form S-3
(the "Registration Statement") by ING USA Annuity and Life Insurance Company
with the Securities and Exchange Commission, does hereby certify to Standard &
Poor's Ratings Services, a division of The McGraw-Hill Companies, Inc., in such
capacity and on behalf of each Trust, to the knowledge of the Trustee without
any independent investigation, that:

      1.    each of the representations and warranties of each Trust contained
            in the Notes issued in connection with the Program, each Indenture
            entered into in connection with the Registration Statement and the
            Expense and Indemnity Agreement concerning the Trusts (the
            "Specified Agreements") (other than any representation or warranty
            expressly made as of a date prior to the date hereof) are true and
            correct on and as of the date hereof, with the same effect as though
            such representation or warranty had been made on and as of the date
            hereof;

      2.    no default under any of the Specified Agreements and no event or any
            condition which, with notice or lapse of time or both, would become
            a default, has occurred and is continuing as of the date hereof;

      3.    each Trust has performed and complied with, respectively, in all
            material respects, all of the agreements, covenants, obligations and
            conditions applicable to such Trust required by the Specified
            Agreements to be performed or complied with by such Trust on or
            before the date hereof;

      4.    the Notes issued in connection with the Program have been issued, in
            all material respects, in accordance with the terms and conditions
            of the Program Documents; and

      5.    each Funding Agreement has been executed and delivered by the
            related Trust in accordance with the terms and conditions of the
            Program Documents.

      Capitalized terms used herein and not otherwise defined herein shall have
the meanings set forth in the Standard Indenture Terms attached as Exhibit 4.1
to the Registration Statement. In no event shall U.S. Bank National Association
in its personal corporate capacity (or any officer of the Trustee in his or her
personal capacity) have any liability for any of the certifications or
statements contained in this Trustee Officer's Certificate, such liability being
solely that of each Trust.

                                      E-1
<PAGE>

      IN WITNESS WHEREOF, the undersigned has executed this Certificate as of
the - day of -, 200-.

                                        U.S. Bank National Association, not in
                                        its individual capacity but solely in
                                        its capacity as Trustee acting on behalf
                                        of each Trust

                                        By: ________________________________
                                            Name:
                                            Title:

                                      E-2
<PAGE>

                                   SCHEDULE I

                         Terms Agreement Specifications

In connection with Section 3(a)(iv) of the Distribution Agreement, the Program
under which the Notes are issued is rated Aa3 by Moody's Investors Service, Inc.
("Moody's"), AA by Standard & Poor's Rating Services, a division of The
McGraw-Hill Companies, Inc. ("S&P") and aa- by A.M. Best Company ("A.M. Best").
ING USA expects that the Notes will be rated Aa3 by Moody's and aa- by A.M.
Best. The Company's financial strength rating is Aa3 by Moody's and AA by S&P.

[In accordance with Section 2.02(b) of the Terms Agreement and in connection
with the purchase of Notes from the Trust by the Purchasing Agent(s) as
principal, the following items will be delivered on the Settlement Date:

      Specify opinions and comfort letter, as applicable.]

      All capitalized terms used herein and not otherwise defined herein will
have the meanings set forth in the Distribution Agreement.

                                      I-1<PAGE>

                                                                    EXHIBIT 4.10

                               CLOSING INSTRUMENT

      WHEREAS, the parties named herein desire to enter into certain Program
Documents contained herein, each such document dated as of this - day of -, 200-
(the "Original Issue Date"), relating to the issuance by ING USA Global Funding
Trust [-] (the "Trust") of Notes to investors under the secured notes program of
ING USA Annuity and Life Insurance Company ("ING USA");

      WHEREAS, the Trust is a trust organized under, and its activities will be
governed by, the provisions of the Trust Agreement as set forth in the omnibus
instrument related to the Trust dated as of the date of the Pricing Supplement
(the "Omnibus Instrument");

      WHEREAS, certain licensing arrangements between the Trust and ING Groep
N.V. will be governed pursuant to the provisions of the License Agreement, as
set forth in the Omnibus Instrument;

      WHEREAS, the Notes will be issued pursuant to the Indenture, as set forth
in the Omnibus Instrument (the "Indenture");

      WHEREAS, the sale of the Notes will be governed by the Terms Agreement, as
set forth in the Omnibus Instrument;

      WHEREAS, certain custodial arrangements of the Funding Agreement will be
governed pursuant to the provisions of the Custodial Agreement dated as of ? by
and among U.S. Bank National Association, acting as custodian (the "Custodian"),
the Indenture Trustee and the Trustee, on behalf of the Trust;

      WHEREAS, certain agreements relating to the Notes and the Funding
Agreement are set forth in the Coordination Agreement, as set forth in the
Omnibus Instrument.

      All capitalized terms used herein and not otherwise defined will have the
meanings set forth in the Indenture.

                  [Remainder of Page Intentionally Left Blank]

<PAGE>

                                     PART I
                            INSTRUCTIONS OF THE TRUST

      As of the Original Issue Date, the Trust herewith delivers to the
Indenture Trustee, or has caused to be delivered to the Indenture Trustee, the
Notes specified in the Pricing Supplement, having the initial principal amount
as set in the Pricing Supplement.

      As of the Original Issue Date, the Trust hereby instructs the Indenture
Trustee to take all actions required to be taken with respect to the Notes under
Section 2.05(e) of the Indenture.

      As of the Original Issue Date, ING USA and the Trust hereby direct the
Indenture Trustee to deposit the Net Proceeds to the Trust (as specified in the
Pricing Supplement) in respect of the Notes to:

   Bank: Citibank, N.A.
   Account: ING USA Annuity and Life Insurance Company
   ABA #:
   Account #:
   Contract #: RMTN -

      As of the Original Issue Date, the agent(s) specified in the Pricing
Supplement hereby direct(s) the Indenture Trustee to deliver the Notes as
follows:

      [Insert delivery instructions]

                  [Remainder of Page Intentionally Left Blank]

                                      I-1
<PAGE>

                                    PART II

            ACKNOWLEDGMENT OF INDENTURE TRUSTEE CONCERNING THE NOTES

      The Indenture Trustee certifies, as of the Original Issue Date, the
following:

      (a)   The Indenture Trustee acknowledges receipt of the Notes; and

      (b)   The Indenture Trustee (including in its capacity as Registrar) has
taken all action required to be taken with respect to the Notes under Section
2.05(e) of the Indenture.

                  [Remainder of Page Intentionally Left Blank]

                                      II-1
<PAGE>

                                    PART III
             CERTIFICATE REGARDING CUSTODY OF THE FUNDING AGREEMENT

      In connection with the issuance of the Funding Agreement and the
Assignment of Funding Agreement (set forth in Part IV of this Closing
Instrument), the Custodian hereby represents that it has received delivery of
the Funding Agreement and is holding the Funding Agreement for the benefit of
the Indenture Trustee and that the Funding Agreement is in the possession of the
Custodian at the address below:

      U.S. Bank National Association
      950 17th Street, Suite 300
      Denver, Colorado 80202

                  [Remainder of Page Intentionally Left Blank]

                                     III-1
<PAGE>

                                    PART IV
                         ASSIGNMENT OF FUNDING AGREEMENT

      Pursuant to the terms of the Indenture, the Trust hereby grants to the
Indenture Trustee, for the benefit of the Holders of the Notes, a first priority
perfected security interest in, and collaterally assigns to the Indenture
Trustee, for the benefit of the Holders of the Notes, the Trust's right, title,
benefits, remedies and interests in, to and under the Funding Agreement and the
other Collateral described in the Indenture and all of its rights and privileges
with respect to the Collateral and all income and profits thereon, and all
interest, dividends and other payments and distributions with respect thereto,
and all Proceeds of the foregoing.

      Each of the Trust, the Indenture Trustee and ING USA hereby agrees that,
in furtherance of the collateral assignment described above, until such time as
the Indenture Trustee notifies the Trust and ING USA that all obligations of the
Trust pursuant or related to the Notes have been paid or satisfied in full, the
Indenture Trustee shall have and may exercise the rights and remedies of an
Owner (as defined in the Funding Agreement) under the Funding Agreement.
Notwithstanding the foregoing (and whether or not the foregoing notification is
given) and Section 5 of the Funding Agreement (which ING USA acknowledges and
agrees has been complied with), all obligations, representations and warranties
of an Owner under the Funding Agreement shall nevertheless remain obligations,
representations and warranties of the Trust, as the case may be, and shall not
be obligations, representations or warranties of the Indenture Trustee. ING USA
and the Trust hereby agree that, until such time as the Indenture Trustee
notifies the Trust and ING USA that all obligations of the Trust pursuant to or
related to the Notes have been paid or satisfied in full, ING USA will comply
with instructions originated by the Indenture Trustee with respect to the
Funding Agreement without further consent by the Trust.

      ING USA hereby affirms that it has recorded the collateral assignment and
grant of the security interest on its books and records to reflect the same
described above. ING USA agrees that it will comply with all orders of the
Indenture Trustee with respect to the Funding Agreement without any further
consent of the Trust. ING USA hereby confirms that it has received all documents
and instruments which it requires pursuant to the terms of the Funding Agreement
in connection with the collateral assignment and grant of such security interest
and/or rights of the Indenture Trustee hereunder.

      ING USA hereby also represents that it has not received any notice of any
adverse claim to the Funding Agreement, other than the creation and perfection
of a security interest in the Funding Agreement, and the proceeds thereof as
described herein.

      The collateral assignment and grant of the security interest and this
instrument shall be governed by, and shall be construed and enforced in
accordance with, the laws of the State of New York, without regard to conflicts
of laws principles thereof, and shall be binding upon, and shall inure to the
benefit of, the parties hereto and their respective successors and assigns.

      This instrument may not be amended, modified or waived without the consent
of the Indenture Trustee, the Trust and ING USA.

      The Custodian hereby acknowledges the terms of this Assignment of Funding
Agreement.

                  [Remainder of Page Intentionally Left Blank]

                                      IV-1
<PAGE>

                                     PART V
                 ACKNOWLEDGEMENT OF FUNDING AGREEMENT ASSIGNMENT

      ING USA has issued the Funding Agreement to the Trust. By this instrument,
the receipt of which ING USA hereby acknowledges, the Trust has informed ING USA
that it has conveyed and assigned (for security purposes) all of its right,
title, benefits, remedies and interests in, to and under the Funding Agreement
to the Indenture Trustee pursuant to the Indenture.

      ING USA hereby consents to the aforementioned assignment of the Funding
Agreement with respect to the assignment thereof to the Indenture Trustee under
the Indenture. ING USA affirms that it has changed its books and records to
reflect such assignment and agrees to make payments in accordance with the terms
of the Funding Agreement to the Indenture Trustee. ING USA also agrees that all
of the covenants made in the Funding Agreement are also for the benefit of the
Indenture Trustee, and further agrees that ING USA shall deliver to the
Indenture Trustee duplicate original copies of all notices, statements,
communications and instruments delivered by ING USA to the Trust pursuant to the
Funding Agreement.

      ING USA agrees to execute and deliver to the Trust and the Indenture
Trustee such documents and take such other action as the Trust and the Indenture
Trustee may reasonably request in order to ensure that the consent granted by
ING USA pursuant to the preceding paragraph shall remain continuously effective
until the termination of the Funding Agreement. The consent contained in the
preceding paragraph is coupled with an interest and shall be irrevocable.

      This acknowledgment of collateral assignment and grant of security
interest and this instrument shall be governed by, and shall be construed and
enforced in accordance with, the laws of the State of New York, without regard
to conflicts of laws principles thereof, and shall be binding upon, and shall
inure to the benefit of, the parties hereto and their respective successors and
assigns.

      This instrument may not be amended, modified or waived without the consent
of the Indenture Trustee, the Trust and ING USA.

      The Custodian hereby acknowledges the terms of this Acknowledgment of
Funding Agreement Assignment.

                  [Remainder of Page Intentionally Left Blank]

                                      V-1
<PAGE>

                                    PART VI
                           NOTICE OF SECURITY INTEREST

      Pursuant to the Indenture, the Trust has collaterally assigned the Funding
Agreement to the Indenture Trustee pursuant to the Indenture.

      Notice is hereby given that the Indenture Trustee, on behalf of the
Holders of the Notes, has a security interest in the Collateral, including, but
not limited to, any and all payments to be made by ING USA to the Trust pursuant
to the Funding Agreement. ING USA, by executing this instrument, hereby (x)
consents to the security interest granted by the Trust, to the Indenture Trustee
in the payments under the Funding Agreement, (y) agrees to make all payments due
under the Funding Agreement to the Collection Account or any other account
designated in writing to ING USA by the Indenture Trustee and (z) agrees to
comply with all orders of the Indenture Trustee with respect to the Funding
Agreement without any further consent from the Trust.

      This notice of security interest shall be governed by, and shall be
construed and enforced in accordance with, the laws of the State of New York,
without regard to conflicts of laws principles thereof, and shall be binding
upon, and shall inure to the benefit of, the parties hereto and their respective
successors and assigns.

      This instrument may not be amended, modified or waived without the consent
of the Indenture Trustee, the Trust and ING USA.

      The Custodian hereby acknowledges the terms of this Notice of Security
Interest.

                  [Remainder of Page Intentionally Left Blank]

                                      VI-1
<PAGE>

                                    PART VII
                          ING USA OFFICER'S CERTIFICATE

      The undersigned, an authorized officer of ING USA, does hereby certify to
each agent that is a party to the Terms Agreement (as defined in the Omnibus
Instrument) relating to the Notes, in such capacity and on behalf of ING USA,
pursuant to the Distribution Agreement, that:

      1.    Since the respective dates as of which information is given in the
Prospectus (as defined in the Distribution Agreement), as of the date hereof,
there has been no material adverse change in the condition, financial or
otherwise, or in the earnings, business affairs or business prospects of ING USA
and its subsidiaries considered as one enterprise, whether or not arising in the
ordinary course of business;

      2.    The representations and warranties of ING USA contained in the
Distribution Agreement are true and correct with the same force and effect as
though expressly made at and as of the date hereof;

      3.    ING USA has complied with all agreements and satisfied all
conditions on its part to be performed or satisfied at or prior to the date
hereof;

      4.    No stop order suspending the effectiveness of the Registration
Statement (as defined in the Distribution Agreement) has been issued and no
proceedings for that purpose have been instituted or are pending or, to the best
of such person's knowledge, are threatened by the Commission (as defined in the
Distribution Agreement); and

      5.    Since the date of the Prospectus, there has occurred no event
required to be set forth in an amendment or supplement to the Registration
Statement or Prospectus, and there has been no document required to be filed
under the 1933 Act, the 1933 Act Regulations, the 1934 Act or the 1934 Act
Regulations (all as defined in the Distribution Agreement) which, upon filing,
would be deemed to be incorporated by reference in the Prospectus which has not
been so filed.

                  [Remainder of Page Intentionally Left Blank]

                                     VII-1
<PAGE>

                                   PART VIII
                                TRUST CERTIFICATE

      The Trust does hereby certify to each Relevant Agent that is a party to
the Terms Agreement (as defined in the Omnibus Instrument) relating to the
Notes, in such capacity and on behalf of the Trust, pursuant to the Distribution
Agreement and Terms Agreement, as applicable, that:

      1.    Since the respective dates as of which information is given in the
Prospectus (as defined in the Distribution Agreement), as of the date hereof,
there has been no material adverse change in the condition, financial or
otherwise, or in the earnings, business affairs or business prospects of the
Trust, whether or not arising in the ordinary course of business;

      2.    The representations and warranties of the Trust contained in the
Distribution Agreement are true and correct with the same force and effect as
though expressly made at and as of the date hereof; and

      3.    The Trust has complied with all agreements and satisfied all
conditions on its part to be performed or satisfied at or prior to the date
hereof.

      4.    It is expressly understood that: (i) this Certificate is executed by
U.S. Bank National Association, not in its individual capacity but solely as
Trustee of the Trust, in the exercise of the power and authority conferred and
vested in it as such Trustee and (ii) each of the representations made herein by
the Trustee are not personal representations, undertakings and agreements of
U.S. Bank National Association or its officers, but are binding solely on the
Trust.

                  [Remainder of Page Intentionally Left Blank]

                                     VIII-1
<PAGE>

                                    PART IX
                              ING USA CERTIFICATION

      ING USA certifies, as of the Original Issue Date, that the ING USA
Officer's Certificate, a copy of which is attached as Exhibit A to this Closing
Instrument, is true and correct and remains in full force and effect.

                  [Remainder of Page Intentionally Left Blank]

                                      IX-1
<PAGE>

                                     PART X
                         INDENTURE TRUSTEE CERTIFICATION

      The Indenture Trustee certifies, as of the Original Issue Date, that the
Indenture Trustee Officer's Certificate, a copy of which is attached as Exhibit
B to this Closing Instrument, is true and correct and remains in full force and
effect.

                  [Remainder of Page Intentionally Left Blank]

                                      X-1
<PAGE>

                                    PART XI
                              TRUSTEE CERTIFICATION

      The Trustee certifies, as of the Original Issue Date, that the Trustee
Officer's Certificate, a copy of which is attached as Exhibit C to this Closing
Instrument, is true and correct and remains in full force and effect.

                  [Remainder of Page Intentionally Left Blank]

                                      XI-1
<PAGE>

                                    PART XII
                          RELEVANT AGENT CERTIFICATION

      On the date hereof, the Trust will issue Notes in accordance with the
terms of the Distribution Agreement. [The] [Each] Relevant Agent hereby
certifies to ING USA and the Trust as follows:

      (i)   that such Relevant Agent has anti-money laundering policies and
procedures in place in accordance with the requirements imposed by the Uniting
and Strengthening America by Providing Appropriate Tools Required to Intercept
and Obstruct Terrorism Act of 2001 (USA PATRIOT Act), Pub. L, 107-56, 115 Stat.
280 (October 26, 2001), or any rules or regulations promulgated thereunder, and
the Foreign Assets Control Regulations issued by the Office of Foreign Assets
Control of the United States Department of Treasury (31 CFR Part 500), in each
case to the extent applicable to such Relevant Agent; and

      (ii)  that such Relevant Agent has implemented an anti-money laundering
compliance program pursuant to NASD Rule 3011, to the extent applicable to such
Relevant Agent.

                  [Remainder of Page Intentionally Left Blank]

                                     XII-1
<PAGE>

                                   PART XIII

                                  CROSS-RECEIPT

      The Trust hereby acknowledges receipt of the Net Proceeds to the Trust (as
specified in the Pricing Supplement) from the Indenture Trustee and herewith
delivers to the Indenture Trustee, or has caused to be delivered to the
Indenture Trustee, the Notes, duly executed by the Trust pursuant to the
Indenture.

      The Trust hereby acknowledges receipt of funds for the Trust Beneficial
Interest from or at the direction of the Trust Beneficial Owner and has caused
to be registered in the name of the Trust Beneficial Owner the Trust Beneficial
Interest pursuant to the Trust Agreement.

      ING USA hereby acknowledges receipt of the Net Proceeds to the Trust and,
for purposes of the Funding Agreement, the receipt of the Net Proceeds to the
Trust shall be deemed to be received by ING USA in full of the Net Deposit (as
specified in the Funding Agreement). ING USA herewith delivers to the Indenture
Trustee, or has caused to be delivered to the Indenture Trustee, the Funding
Agreement, duly executed by ING USA.

      The Custodian, on behalf of the Indenture Trustee, hereby acknowledges
receipt from ING USA of the Funding Agreement.

      The Trust Beneficial Owner hereby acknowledges ownership of the Trust
Beneficial Interest.

      Each Relevant Agent hereby acknowledges receipt of the Notes.

      The Indenture Trustee hereby acknowledges the terms of this Cross-Receipt.

                  [Remainder of Page Intentionally Left Blank]

                                     XIII-1
<PAGE>

                                    PART XIV

                        MISCELLANEOUS AND EXECUTION PAGES

      This Closing Instrument may be executed by each of the parties hereto in
any number of counterparts, and by each of the parties hereto on separate
counterparts, each of which counterparts, when so executed and delivered, shall
be deemed to be an original, but all such counterparts shall together constitute
but one and the same instrument.

      Each signatory, by its execution hereof, does hereby become a party to
each of the agreements or instruments identified for such party as of the
Original Issue Date.

      IN WITNESS WHEREOF, the undersigned have executed this Closing Instrument
with respect to the Trust, dated as of the date first written above.

                                       By: ING USA ANNUITY AND LIFE
                                           INSURANCE COMPANY (in executing below
                                           agrees and becomes a party to (i) the
                                           Instructions of the Trust set forth
                                           in Part I herein, (ii) the Assignment
                                           of Funding Agreement set forth in
                                           Part IV herein, (iii) the
                                           Acknowledgement of Funding Agreement
                                           Assignment set forth in Part V
                                           herein, (iv) the Notice of Security
                                           Interest set forth in Part VI herein,
                                           (v) the ING USA Certification set
                                           forth in Part IX herein and (vi) the
                                           Cross-Receipt set forth in Part XIII
                                           herein)

                                           By:_____________________________
                                           Name:___________________________
                                           Title:__________________________

                  [Execution Page 1 of the Closing Instrument]

<PAGE>

                                       By: THE ING USA GLOBAL FUNDING TRUST
                                           DESIGNATED IN THIS CLOSING INSTRUMENT
                                           (in executing below agrees and
                                           becomes party to (i) the Instructions
                                           of the Trust set forth in Part I
                                           herein, (ii) the Assignment of
                                           Funding Agreement set forth in Part
                                           IV herein, (iii) the Acknowledgement
                                           of Funding Agreement Assignment set
                                           forth in Part V herein, (iv) the
                                           Notice of Security Interest set forth
                                           in Part VI herein, (v) the Trust
                                           Certificate set forth in Part VIII
                                           herein and (vi) the Cross-Receipt set
                                           forth in Part XIII herein)

                                           By:_____________________________
                                           Name:___________________________
                                           Title:__________________________

                                       By: CITIBANK, N.A., in its capacity as
                                           Indenture Trustee, Registrar,
                                           Transfer Agent, Paying Agent and
                                           Calculation Agent (in executing below
                                           agrees and becomes party to (i) the
                                           Instructions of the Trust set forth
                                           in Part I herein, (ii) the
                                           Acknowledgement of Indenture Trustee
                                           Concerning the Notes set forth in
                                           Part II herein, (iii) the Assignment
                                           of Funding Agreement set forth in
                                           Part IV herein, (iv) the
                                           Acknowledgement of Funding Agreement
                                           Assignment set forth in Part V
                                           herein, (v) the Notice of Security
                                           Interest set forth in Part VI herein,
                                           (vi) the Indenture Trustee
                                           Certification set forth in Part X
                                           herein and (vii) the Cross-Receipt
                                           set forth in Part XIII herein)

                                           By:_____________________________
                                           Name:___________________________
                                           Title:__________________________

                  [Execution Page 2 of the Closing Instrument]

<PAGE>

                                       By: U.S. BANK NATIONAL ASSOCIATION, in
                                           its capacity as Trustee (in executing
                                           below agrees and becomes a party to
                                           the Trustee Certification set forth
                                           in Part XI herein)

                                           By:_____________________________
                                           Name:___________________________
                                           Title:__________________________

                                       By: U.S. BANK NATIONAL ASSOCIATION, in
                                           its capacity as Custodian (in
                                           executing below agrees and becomes a
                                           party to (i) the Certificate
                                           Regarding Custody of the Funding
                                           Agreement set forth in Part III
                                           herein, (ii) the Assignment of
                                           Funding Agreement set forth in Part
                                           IV herein, (iii) the Acknowledgment
                                           of Funding Agreement Assignment set
                                           forth in Part V herein, (iv) the
                                           Notice of Security Interest set forth
                                           in Part VI herein and (v) the
                                           Cross-Receipt set forth in Part XIII
                                           herein)

                                           By:_____________________________
                                           Name:___________________________
                                           Title:__________________________

                                       By: GSS HOLDINGS II, INC., in its
                                           capacity as Trust Beneficial Owner
                                           (in executing below agrees and
                                           becomes a party to the Cross-Receipt
                                           set forth in Part XIII herein)

                                           By:_____________________________
                                           Name:___________________________
                                           Title:__________________________

                  [Execution Page 3 of the Closing Instrument]

<PAGE>

                                       By: [Name], in his/her capacity as an
                                           authorized officer of ING USA (in
                                           executing below agrees and becomes a
                                           party to the ING USA Officer's
                                           Certificate set forth in Part VII
                                           herein)

                                           By:_____________________________
                                           Name:___________________________
                                           Title:__________________________

                  [Execution Page 4 of the Closing Instrument]

<PAGE>

                                       By: [MERRILL LYNCH, PIERCE, FENNER &
                                           SMITH INCORPORATED] (in executing
                                           below agrees and becomes a party to
                                           (i) the Instructions of the Trust set
                                           forth in Part I herein, (ii) the
                                           Relevant Agent Certification set
                                           forth in Part XII herein and (iii)
                                           the Cross-Receipt set forth in Part
                                           XIII herein)

                                           By:_____________________________
                                           Name:___________________________
                                           Title:__________________________

                  [Execution Page 5 of the Closing Instrument]

<PAGE>

                                    EXHIBIT A

                          ING USA OFFICER'S CERTIFICATE

      I, an officer of ING USA Annuity and Life Insurance Company, an insurance
company organized under the laws of Iowa ("ING USA"), being fully aware of the
by-laws (the "By-Laws") and resolutions of ING USA, hereby certify on behalf of
ING USA that:

1.    Attached hereto as Annex I is a true, correct and complete copy of the
      Articles of Incorporation and, as Annex II, a true, correct and complete
      copy of the By-Laws of ING USA, together with all amendments thereto, if
      any, as in full force from the date thereof through to the Original Issue
      Date.

2.    Attached hereto as Annex III is a true, correct and complete copy of the
      resolution duly adopted by the Board of Directors of ING USA at a meeting
      duly called and held on ______, 200_, which resolution is relevant to the
      Program, including the issuance of the Notes, and such resolution has not
      been amended, modified or rescinded and remains in full force and effect;
      and such resolution is the only resolution adopted by ING USA relating to
      the Program and the Notes.

3.    Attached hereto as Annex IV is a list of each of the duly elected officers
      of ING USA holding on the Original Issue Date the office or offices set
      forth opposite his or her name authorized on behalf of ING USA (i) to
      execute (manually or by facsimile) all agreements, documents, notices,
      acknowledgements and certificates to which ING USA is a party or which ING
      USA is required to deliver in connection with the issuance of the Notes
      and (ii) to take any other action on behalf of ING USA in relation to the
      above issue; and such signatures set forth therein are the true signatures
      of such persons.

      All capitalized terms used and not defined herein shall have the meanings
assigned to those terms in the Indenture.

                                       By: [Name], in [his/her] capacity as an
                                           officer of ING USA Annuity and Life
                                           Insurance Company

                                       By:____________________________________
                                       Name:__________________________________
                                       Title:_________________________________

                                      A-1
<PAGE>

                                    EXHIBIT B

                     INDENTURE TRUSTEE OFFICER'S CERTIFICATE

      I, an officer of Citibank, N.A., as indenture trustee (the "Indenture
Trustee"), hereby certify that:

      1.    The Indenture entered into as of the Original Issue Date by and
            between the Trust and the Indenture Trustee has been duly executed
            and delivered in the name and on behalf of the Indenture Trustee by
            one of its authorized officers.

      2.    Each of the persons named on Annex I hereto has been duly elected or
            appointed and is duly qualified as an officer of the Indenture
            Trustee on the Original Issue Date, holding the office or offices
            set forth opposite his or her name, and the signature set forth
            opposite his or her name is a specimen of his or her genuine
            signature.

      3.    Attached hereto as Annex II is a true, correct and complete copy of
            the By-laws of the Indenture Trustee as in effect on the Original
            Issue Date.

      4.    The Notes issued by the Trust have been duly authenticated by the
            Indenture Trustee.

                                       By: [Name], in [his/her] capacity as an
                                           officer of Citibank, N.A., as
                                           indenture trustee

                                       By:____________________________________
                                       Name:__________________________________
                                       Title:_________________________________

                                      B-1
<PAGE>

                                    EXHIBIT C

                          TRUSTEE OFFICER'S CERTIFICATE

      I, an officer of U.S. Bank National Association, as trustee (the
"Trustee"), hereby certify that:

      1.    Each of the persons named on Annex I hereto has been duly elected or
            appointed and is duly qualified as an officer of the Trustee on the
            Original Issue Date, holding the office or offices set forth
            opposite his or her name, and the signature set forth opposite his
            or her name is a specimen of his or her genuine signature.

      2.    Attached hereto as Annex II is a true, correct and complete copy of
            the By-laws of the Trustee as in effect on the Original Issue Date.

                                       By: [Name], in [his/her] capacity as an
                                           officer of U.S. Bank National
                                           Association, as trustee

                                       By:____________________________________
                                       Name:__________________________________
                                       Title:_________________________________

                                      C-1

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