ING USA ANNUITY & LIFE INSURANCE CO
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<TYPE>EX-10
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        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: right"><font size="2">Exhibit 10.1</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><b><font size="2">SECOND
        AMENDMENT TO SERVICE AGREEMENT</font></b></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><font size="2">This is
        the Second Amendment (this &ldquo;Amendment&rdquo;) to the Service Agreement between ING
        USA Annuity and Life Insurance Company (formerly, Golden American Life Insurance Company)
        (&ldquo;ING USA&rdquo;) and Directed Services LLC (formerly, Directed Services, Inc.)
        (&ldquo;DSL&rdquo;). This Amendment, executed on August 9, 2007, is effective as of July
        31, 2007.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">
        <font size="2">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
        <u><font size="2">Background</font></u><font size="2">. ING USA and DSL are parties to a
        Service Agreement, dated March&nbsp;7, 1995 (the &ldquo;Base Agreement&rdquo;) pursuant to
        which ING USA and DSL provide each other with certain services more particularly described
        in Section 2 of the Base Agreement. ING USA and DSL executed a first amendment, effective
        March 7, 1995, to the Base Agreement (the &ldquo;First Amendment&rdquo;) pursuant to which
        the parties (i) clarified certain services to be provided by DSL; and (ii) added expense
        examples to Section 3 of the Base Agreement to clarify equitable expense determinations.
        The Base Agreement, together with the First Amendment is hereinafter referred to as the
        &ldquo;Agreement&rdquo;. ING USA and DSL wish to amend (i) Section 3(c) of the Agreement
        relating to compensation payable to ING USA for managerial and supervisory services; and
        (ii) Section 11 of the Agreement to provide for the laws of Iowa as the governing law of
        the Agreement. Capitalized terms not defined in this Amendment shall have the meaning
        ascribed to them in the Agreement.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">
        <font size="2">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
        <u><font size="2">Amendment to Section 3 of the Agreement.</font></u>
        <font size="2">Section 3 is amended by the deletion of subparagraph (c) and the insertion
        of the following provision as subparagraph (c) thereof;</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.54in; TEXT-ALIGN: justify">
        <font size="2">&ldquo;(c) Expenses for managerial and supervisory services &ndash; DSL
        shall pay to ING USA on a monthly basis in arrears, an amount equal to the product of the
        Monthly Rate (as hereinafter defined) times the Monthly AUM (as hereinafter defined).
        Monthly Rate shall mean for any month, the amount derived by dividing total average assets
        ING Investors Trust for such month by the net income earned by ING Investors Trust for such
        month. Monthly AUM shall mean for any month, that portion of the total average assets of
        ING Investors Trust for such month that is attributable to ING USA
        deposits.&rdquo;</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">
        <font size="2">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
        <u><font size="2">Amendment to Section 11 of the Agreement.</font></u>
        <font size="2">Section 11 is deleted and the following provision is inserted in lieu
        thereof:</font></p>

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                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify">
                        <font size="2">&ldquo;11. Governing Law.</font></p>
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        <font size="2">This Agreement is made pursuant to, and shall be governed by, interpreted
        under, and the rights of the parties determined in accordance with, the laws of the State
        of Iowa.&rdquo;</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><font size="2">1 of
        2</font></p>

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        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">
        <font size="2">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
        <u><font size="2">Amended Agreement.</font></u> <font size="2">Except as specifically
        amended by this Amendment, each and every term of the Agreement remains in full force and
        effect.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">
        <font size="2">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>
        <u><font size="2">Counterparts.</font></u> <font size="2">This Amendment may be executed in
        separate counterparts, each of which shall be deemed an original, but all of which shall
        constitute one and the same instrument.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: justify"><font size="2">IN
        WITNESS WHEREOF, the parties have caused this Amendment to be duly executed on August 9,
        2007.</font></p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left">&nbsp;</p>

        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><b><font size="2">ING USA
        Annuity and Life Insurance Company</font></b></p>

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                        <font size="2">By:</font> <u><font size="2">/s/ Alice W. Su</font></u></p>
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                        &nbsp;</p>
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                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Alice W. Su</font></p>
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                        &nbsp;</p>
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                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vice President and Actuary</font></p>
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        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><b><font size="2">Directed
        Services LLC</font></b></p>

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                        <font size="2">By:</font> <u><font size="2">/s/ Alyce L.
                        Shaw</font></u></p>
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                        &nbsp;</p>
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                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Alyce L. Shaw</font></p>
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                        &nbsp;</p>
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                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left">
                        <font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vice President</font></p>
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        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><font size="2">2 of
        2</font></p>

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