Exhibit 16(a)(5)
[ING STATIONERY]
April 19, 2011
Members of the Board of Directors
ING USA Annuity and Life Insurance Company
1475 Dunwoody Drive
West Chester, PA 19380-1478
|
| Re: Registration Statement on Form S-1, Post-Effective Amendment No. 5 |
| Prospectus Name: ING Fixed Account I |
| File No. 333-133076 |
Ladies and Gentlemen:
In my capacity as Counsel for ING USA Annuity and Life Insurance Company, an Iowa domiciled corporation
(“Company”), I have supervised the preparation of the Registration Statement for the ING USA Fixed Account
I available under certain variable annuity contracts (“Contracts”) to be filed by the Company with the
Securities and Exchange Commission under the Securities Act of 1933.
I am of the following opinion:
| | |
| (1 | ) | The Company was organized in accordance with the laws of the State of Iowa and is a duly |
| | | authorized stock life insurance company under the laws of Iowa and the laws of those states |
| | | in which the Company is admitted to do business; |
| |
| (2 | ) | The Company is authorized to issue Contracts in those states in which it is admitted and upon |
| | | compliance with applicable local law; |
| |
| (3 | ) | The Contracts, when issued in accordance with the prospectus contained in the aforesaid |
| | | registration statement and upon compliance with applicable local law, will be legal and |
| | | binding obligations of the Company in accordance with their terms; |
| |
| (4 | ) | The interests in the Contracts will, when issued and sold in the manner described in the |
| | | registration statement, be legal and binding obligations of the Company and will be legally |
| | | and validly issued, fully paid, and non-assessable. |
In arriving at the foregoing opinion, I have made such examination of law and examined such records and
other documents as in my judgment are necessary or appropriate.
I hereby consent to the filing of this opinion as an exhibit to the aforesaid registration statement. In giving this
consent I do not thereby admit that I come within the category of persons whose consent is required under
Section 7 of the Securities Act of 1933 or the Rules and Regulations of the Securities and Exchange
Commission thereunder.
Sincerely,
/s/ Nicholas Morinigo
Nicholas Morinigo
Counsel
1475 Dunwoody Drive
West Chester, PA 19380-1478
Tel: 610-425-3447
Fax: 610-425-3520
