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Life insurance products are issued by ReliaStar Life Insurance Company (Minneapolis, MN), ReliaStar Life Insurance Company of New York (Woodbury, NY) and Security Life of Denver Insurance Company (Denver, CO). Variable insurance products are distributed by ING America Equities, Inc. Within the state of New York, only ReliaStar Life Insurance Company of New York is admitted, and its products issued. All are members of the ING family of companies. All guarantees are based on the financial strength and claims paying ability of the issuing company, who is solely responsible for obligations under its own policies.

These materials are not intended to be used to avoid tax penalties, and were prepared to support the promotion or marketing of the matter addressed. The taxpayer should seek advice from an independent advisor. The ING Life Companies and their agents and representatives do not give tax or legal or accounting advice. This information is general in nature and not comprehensive. The applicable laws change frequently and the strategies suggested may not be suitable for everyone. Clients should seek advice from their tax ad legal advisors regarding their individual situation.

For agent/registered representative use only. Not for public distribution.
© 2014 ING North America Insurance Corporation  CN0624-19384-0616 148798