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| Company Name: | ING USA ANNUITY & LIFE INSURANCE COMPANY |
| Employer identification number (EIN): | 410236150 |
| National Association of Insurance Commissioner's ID: | 80942 |
| NAIC Classification: | 80942 |
| WALLBOARD SPECIALTIES, INC. | WALLBOARD SPECIALTIES, INC. PROFIT SHARING PLAN | 2015-01-01 |
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