ING USA ANNUITY AND LIFE INSURANCE COMPANY

                   Company Address and Name Change Endorsement


"Your Policy" means the policy, contract or certificate to which thisendorsement
is attached.

Your Policy is amended as follows:

The name of Golden  American Life Insurance  Company has been changed to ING USA
Annuity  and Life  Insurance  Company.  Accordingly,  all  references  to Golden
American Life Insurance Company, Golden American, Golden or GALIC in your Policy
are changed to ING USA Annuity and Life Insurance  Company,  ING USA Annuity and
Life, or ING USA respectively.

Concurrently, the company's Home Office address has been changed to:

                                909 Locust Street
                             Des Moines, Iowa 50309

ING USA  Annuity  and Life  Insurance  Company has changed its state of domicile
from Delaware to Iowa. Any references in your Policy to any Separate  Account as
being  organized  in and  governed  under the laws of the state of Delaware  are
changed to reflect that it is organized and governed under the laws of the state
of Iowa.

In all other respects, your Policy is unchanged.



                                    Paula Cludray-Engelke

                                         Secretary




GA-RA-2005