<Page>

                              TAX SHARING AGREEMENT

THIS AGREEMENT is entered into by and between ING AMERICA INSURANCE HOLDINGS,
INC. ("ING") and each of its undersigned subsidiaries (the "Subsidiaries", or in
the singular "Subsidiary").

                                   WITNESSETH:


WHEREAS, ING and/or some or all of the Subsidiaries may join in the filing of a
state or local tax return on a consolidated, combined or unitary basis; and

WHEREAS, it is desirable for the Subsidiaries and ING to enter into this Tax
Sharing Agreement ("Agreement") to provide for the manner of computation of the
amounts and timing of payments among them, and various related matters;

NOW, THEREFORE, in consideration of the agreements contained herein and of other
good and valuable consideration, the receipt and sufficiency of which are hereby
acknowledged, the parties hereby agree as follows:

1.   APPLICABILITY

     The parties intend that the provisions of this Agreement shall apply to
     situations in which a state or local franchise, income tax or other tax
     return based on, or measured by, net income ("state or local income tax
     return") is filed on behalf of more than one party to this Agreement on a
     consolidated, combined, or unitary basis (each company participating in
     such a return is referred to herein as a "Group Member"). ING is hereby
     authorized to determine, in its sole discretion, whether any of the
     Subsidiaries will be included in the filing of a consolidated, combined, or
     unitary state or local income tax return, or whether any Subsidiary will
     file a separate, stand-alone state or local income tax return, in states
     where the choice is available.

2.   ALLOCATION OF LIABILITY

     For each taxable year during which a consolidated, combined or unitary
     state or local income tax return is filed, each Group Member will pay to
     the Designated Lead Company of such group an amount determined as follows:

          i.) Where the tax liability of the group of companies is calculated by
          reference to the consolidated, combined, or unitary apportionment or
          allocation factors of the group as a whole, the amount of tax
          liability payable by each Group Member will be determined on the basis
          of its proportional share of the total group's apportionment or
          allocation factor. Each Group Member generating tax losses or credits,
          including any carryovers thereof, will be paid for such losses or
          credits as they are recognized and actually utilized to reduce the
          total tax liability of the group.



<Page>


          ii.) Where the tax liability of the group of companies is calculated
          for each Group Member on a separate company basis utilizing separate
          company apportionment or allocation factors, the amount of tax
          liability payable by each Group Member will be an amount equal to its
          separate company tax liability. Separate company losses or credits,
          and any carryovers thereof, will only be recognized and paid for at
          the time, and to the extent, that they are utilized in the reduction
          of the consolidated, combined or unitary taxable income of the group.

          iii.) In those situations in which ING or any of the Subsidiaries
          files separate, stand-alone state or local income tax returns, each
          such party will be solely responsible for all taxes, additions to tax,
          penalties, and interest associated with such stand-alone filings.

          iv.) Unless specifically approved in writing, all payments made
          pursuant to this Agreement by a Group Member shall be made by that
          Group Member, and not by any other company or business unit on its
          behalf.

3.   SEPARATE RETURN YEARS

     To the extent any portion of a tax loss or credit of a consolidated,
     combined or unitary group is carried back or carried forward to a separate
     return year of a Group Member (whether by operation of law or at the
     discretion of the Designated Lead Company) the Group Member shall not be
     entitled to payment from the Designated Lead Company with respect thereto.
     This shall be the case whether or not the Group Member actually receives
     payment for the benefit of such tax loss or credit from the applicable tax
     authority or otherwise.

4.   INSTALLMENT PAYMENTS

          a.   During and following a taxable year in which Group Members are
               included in a state or local income tax return filed on a
               consolidated, combined or unitary basis, each shall pay to the
               Designated Lead Company, or receive from the Designated Lead
               Company, as the case may be, installment payments of the amount
               determined pursuant to section 2 of this Agreement. Payments
               shall made by or to each Group Member in amounts that produce, on
               a group basis, cumulative installments consistent with the
               payment rules of the applicable taxing authority. Payments shall
               be made to/by each Group Member to/by the Designated Lead Company
               within 30 days of the installment payment date mandated by the
               applicable taxing authority. The Designated Lead Company may
               revise the schedule of installment payments set forth in this
               paragraph, and may provide for annual rather than quarterly
               payments in cases where amounts due fall below a certain
               threshold, although any such change shall be prospective and
               shall not take effect prior to written notice to the Group
               Members.

<Page>


          b.   The Designated Lead Company shall pay to the applicable taxing
               authority all required installments of state or local estimated
               taxes pursuant to applicable provisions of state or local law on
               behalf of itself and each Group Member. The Designated Lead
               Company shall have the sole right to determine the amount of each
               such tax payment with respect to the group's tax liability for
               the taxable year.

          c.   Should the amount of any tax payment made by the Designated Lead
               Company under this section to the taxing authority exceed the sum
               of installment payments made by all Group Members for any
               corresponding installment date, the Designated Lead Company may,
               in its sole discretion, determine each Group Member's fair and
               reasonable share of that excess, and notify each Group Member
               thereof. The amount of such excess amount shall be paid over to
               the Designated Lead Company within 15 business days of the date
               of notification.

          d.   If a penalty or an addition to tax for underpayment of estimated
               taxes is imposed on the group with respect to any required
               installment under applicable state or local law, the Designated
               Lead Company shall, in its sole discretion, determine the amount
               of each Group Member's share of such penalty or addition to tax,
               which amount shall be paid over to the Designated Lead Company
               within 15 business days of the date of notification.

5.   ADJUSTED RETURNS

     If any adjustments are made to the consolidated, combined or unitary
     returns for a taxable year, whether by reason of the filing of an amended
     return, or a claim for refund with respect to such taxable year, or an
     audit with respect to such taxable year, the amounts due under this
     Agreement for such taxable year shall be redetermined by the Designated
     Lead Company taking into account such adjustments. If, as a result of such
     redetermination, any amounts due under this Agreement shall differ from the
     amounts previously paid, then, except as provided in section 6 hereof,
     payment of such difference shall be made by each Group Member to the
     Designated Lead Company, or by the Designated Lead Company to the Group
     Member, as the case may be, (a) in the case of an adjustment resulting in a
     refund or credit, not later than thirty (30) days after the date on which
     such refund is received or credit is allowed with respect to such
     adjustment or (b) in the case of an adjustment resulting in the assertion
     of a deficiency, not later than thirty (30) days after the Group Member is
     notified of the deficiency. Any amounts due to or from a Group Member under
     this section shall be determined with respect to such refund or deficiency
     taking into account any penalties, interest or other additions to tax which
     may be imposed. ING shall indemnify each Subsidiary in the event the taxing
     authority levies upon such Subsidiary's assets for unpaid taxes in excess
     of the amount required to be paid by such Subsidiary in relation to a
     consolidated, combined or unitary return filed pursuant to this Agreement.

                                       3

<Page>


6.   PROCEDURAL MATTERS

     The Designated Lead Company shall prepare and file the consolidated,
     combined or unitary state or local return and any other returns, documents
     or statements required to be filed with the appropriate jurisdiction, with
     respect to the determination of the tax liability of the filing group. In
     its sole discretion, the Designated Lead Company shall have the right with
     respect to any return which it has filed or will file, (a) to determine (i)
     the manner in which such returns, documents or statements shall be prepared
     and filed, including, without limitation, the manner in which any item of
     income, gain, loss, deduction or credit shall be reported, (ii) whether any
     extensions may be requested and (iii) the elections that will be made by
     any Group Member, (b) to contest, compromise or settle any adjustment or
     deficiency proposed, asserted or assessed as a result of any audit of such
     returns by the taxing authority, (c) to file, prosecute, compromise or
     settle any claim for refund and (d) to determine whether any refunds to
     which the filing group may be entitled shall be paid by way of refund or
     credited against the tax liability of the group. Each Group Member hereby
     irrevocably appoints the Designated Lead Company as its agent and
     attorney-in-fact to take such action (including the execution of documents)
     as the Designated Lead Company may deem appropriate to effect the
     foregoing.

7.   ADDITIONAL MEMBERS

     If future subsidiaries are acquired or created and they participate in the
     consolidated, combined or unitary filing, such subsidiaries shall join in
     and be bound by this Agreement. This section will also apply to
     subsidiaries that are not eligible immediately to join the filing group,
     when they become eligible to join the filing group.

8.   COMPANIES LEAVING GROUP

     Except as specifically treated to the contrary herein, a Group Member shall
     be treated as having withdrawn from this Agreement upon the signing of a
     letter of intent or a definitive agreement to sell the Group Member.
     Amounts payable to or receivable from Designated Lead Company shall be
     recomputed with respect to the withdrawing Group Member, including an
     estimate of the remaining taxes actually payable or receivable upon the
     filing of the tax return for the year of withdrawal, as of the last day
     such Group Member is a member of the group. Any amounts so computed as due
     to or from the Designated Lead Company to or from Group Member shall be
     paid prior to its leaving the group, provided, however,


                                       4

<Page>



     that any deficiency or excess of taxes determined on the basis of the tax
     return filed for the year of withdrawal, and paid to or from Designated
     Lead Company related to the tax liability of the withdrawing Group Member
     for the portion of the year of withdrawal during which it had been a member
     of the affiliated group, shall be settled not later than November 15 of the
     year following the year of the date of withdrawal.

     The extent to which Designated Lead Company or such Group Member is
     entitled to any other payments as a result of adjustments, as provided in
     section 5 hereof, determined after such Group Member has left the
     affiliated group but affecting any taxable year during which this Agreement
     was in effect with respect to the Designated Lead Company and such Group
     Member, shall be provided for pursuant to a separate written agreement
     between ING and the former Group Member or its new owner, or in the absence
     of such agreement, pursuant to the provision of section 5 hereof. Tax
     benefits arising from the carry back of losses or credits of the former
     Group Member to tax years during which it was a member of the group shall
     not be refunded to the Group Member, unless specifically provided for
     pursuant to a separate written agreement between ING and the former Group
     Member, or its new owner.

9.   BOOKS AND RECORDS

     The books, accounts and records of ING and the Subsidiaries shall be
     maintained so as to provide clearly and accurately the information required
     for the operation of this Agreement. Notwithstanding termination of this
     Agreement, all materials including, but not limited to, returns, supporting
     schedules, workpapers, correspondence and other documents relating to the
     combined, consolidated or unitary tax return shall be made available to ING
     and/or any Subsidiary during regular business hours. Records will be
     retained by ING and by each Subsidiary, in a manner satisfactory to ING,
     adequate to comply with any audit request by the appropriate State or local
     taxing authority, and, in any event to comply with any record retention
     agreement entered into by ING or any Subsidiary with such taxing authority.

10.  ESCROW AGREEMENTS


     The parties hereto agree that, to the extent required by applicable law,
     they shall enter into and file with appropriate jurisdictions any escrow
     agreements or similar contractual arrangements with respect to the taxes
     covered by this Agreement. The terms of such agreements shall, to the
     extent set forth therein, and with respect to the parties thereto, prevail
     over the terms of this Agreement.

11.  TERMINATION

     This Agreement shall be terminated if ING and the Subsidiaries agree in
     writing to such termination.


                                       5

<Page>


12.  ADMINISTRATION

     This Agreement shall be administered by the Vice President of Taxes of ING
     or, in his/her absence, by any other officer of ING so designated by the
     Controller of ING. Disputes between ING and any Subsidiary shall be
     resolved by the Vice President of Taxes of ING or other designated officer
     and the senior financial officer of each Subsidiary involved in the
     dispute. Should ING, in its sole discretion, determine that any provision
     of this Agreement cannot be applied practicably to any item or any part of
     any state or local income tax return, ING shall apply a reasonable rule of
     operation in such situation, as determined in its sole discretion, but
     predicated on the principle of equitable sharing of the tax impact of such
     item among those parties included in the tax return responsible for such
     tax impact. ING and the Subsidiaries each agree to indemnify any party to
     this agreement for any loss or other injury sustained as a result of errors
     or omissions committed by ING or one of the Subsidiaries in connection with
     this Agreement.

13.  PERIOD COVERED

     This Agreement shall be effective with respect to each party thereto upon
     signing by such party, and shall supersede all previous agreements between
     ING and any Subsidiary with respect to the matters contained herein and
     such previous agreement shall thereupon terminate. The Agreement shall
     apply to the taxable year 2001, to all prior taxable years which are open
     to adjustments as provided in section 5 hereof (to the extent not subject
     to any separate tax sharing agreement) and to all subsequent periods unless
     and until amended or terminated, as provided in section 11 hereof.

                                       6

<Page>


IN WITNESS WHEREOF, the parties hereto have executed this Tax Sharing Agreement.




<Table>
<Caption>
<S>                                                        <C>
ING America Insurance Holdings, Inc.                       By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Treasurer

Cyberlink Development, LLC                                 By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

GAC Capital, Inc.                                          By: /s/ Boyd Combs
                                                              -------------------------------------------------------
                                                                    Name:  Boyd Combs
                                                                    Title:

ING America Life Corporation                               By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

ING Fund Services Co., LLC                                 By: /s/ Lydia L. Homer
                                                              -------------------------------------------------------
                                                                    Name:  Lydia L. Homer
                                                                    Title:  Senior Vice President and Controller

ING Mutual Funds Management Co., LLC (merged into ING      By: /s/ Lydia L. Homer
Investments, LLC in 2001)                                      -------------------------------------------------------
                                                                    Name:  Lydia L. Homer
                                                                    Title:  Senior Vice President and Controller

ING North America Insurance Corporation                    By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name: David Pendergrass
                                                                    Title:  Vice President and Treasurer

Life of Georgia Agency, Inc.                               By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer
</Table>


                                       7
<Page>

<Table>
<Caption>
<S>                                                        <C>
Life Insurance Company of Georgia                          By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

Lion Custom Investments, LLC                               By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

Lion II Custom Investments, LLC                             By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

MIA Office Americas, Inc.                                  By /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

Orange Investment Enterprises, Inc.                        By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

QuickQuote, Inc.                                           By: /s/ Boyd Combs
                                                              -------------------------------------------------------
                                                                    Name:  Boyd Combs
                                                                    Title:

QuickQuote Financial, Inc.                                 By: /s/ Eric Banta
                                                              -------------------------------------------------------
                                                                    Name:  Eric Banta
                                                                    Title:  Assistant Secretary

QuickQuote Systems, Inc.                                   By: /s/ Eric Banta
                                                              -------------------------------------------------------
                                                                    Name:  Eric Banta
                                                                    Title:  Assistant Secretary

Southland Life Insurance Company                           By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer
</Table>


                                       8
<Page>

<Table>
<Caption>
<S>                                                        <C>
Springstreet Associates, Inc.                              By: /s/ Boyd Combs
                                                              -------------------------------------------------------
                                                                    Name:  Boyd Combs
                                                                    Title:

First Columbine Life Insurance Company                     By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

First Secured Mortgage Deposit Corporation                 By: /s/ Jeffrey William Seel
                                                              -------------------------------------------------------
                                                                    Name:  Jeffrey William Seel
                                                                    Title:  President and Director

First ING Life Insurance Company of New York               By: /s/ Eric G. Banta
                                                              -------------------------------------------------------
                                                                    Name:  Eric G. Banta
                                                                    Title:  Secretary

ING America Equities, Inc.                                 By: /s/ Paula Cludray-Engelke
                                                              -------------------------------------------------------
                                                                    Name:  Paula Cludray-Engelke
                                                                    Title:  Secretary

Midwestern United Life Insurance Company                   By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

Security Life of Denver Insurance Company                  By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title: Vice President and Treasurer

Security Life Assignment Corporation                       By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

UC Mortgage Corp                                           By: /s/ Boyd Combs
                                                              -------------------------------------------------------
                                                                    Name:  Boyd Combs
                                                                    Title:

</Table>


                                       9
<Page>

<Table>
<Caption>
<S>                                                        <C>
ING Brokers Network, LLC (fka ING Advisors Network, Inc.)  By: /s/ Miles Z. Gordon
                                                              -------------------------------------------------------
                                                                   Name:  Miles Z. Gordon
                                                                   Title:  Director

ING Insurance Agency, Inc.                                 By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Chief Executive Officer

IFG Advisory Services, Inc. (aka Associated Financial      By: /s/ Glenn Black
Planners, Inc.)                                               -------------------------------------------------------
                                                                    Name:  Glenn Black
                                                                    Title:  Vice President, Taxation

Carnegie Financial Corporation                             By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

Carnegie Securities Corporation                            By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

Compulife Agency, Inc.                                     By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

Compulife, Inc.                                            By: /s/ Boyd Combs
                                                              -------------------------------------------------------
                                                                    Name:  Boyd Combs
                                                                    Title:

Compulife Investor Services, Inc.                          By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

IFG Advisory, Inc.                                         By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

</Table>


                                       10
<Page>

<Table>
<Caption>
<S>                                                        <C>
IFG Agency, Inc.                                           By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

IFG Agency of Ohio, Inc.                                   By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

IFG Brokerage Corp.                                        By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

IFG Insurance Agency of Massachusetts, Inc.                By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

IFG Insurance Services, Inc.                               By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

IFG Insurance Services of Alabama, Inc.                    By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

IFG Network, Inc.                                          By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

IFG Network Securities, LLC                                By: /s/ Glenn Black
                                                              -------------------------------------------------------
                                                                    Name:  Glenn Black
                                                                    Title:  Vice President and Tax Officer

IFG Services, Inc.                                         By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer
</Table>

                                       11
<Page>

<Table>
<Caption>
<S>                                                        <C>
Investors Financial Group, LLC                             By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

Investors Financial Planning, Inc.                         By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

National Alliance for Independent Portfolio Managers,      By: /s/ E. Paul Stewart
Inc.                                                          -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

Pennington, Bass & Associates, Inc.                        By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

Planned Investments, Inc.                                  By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

Planned Investment Resources, Inc.                         By: /s/ E. Paul Stewart
                                                              -------------------------------------------------------
                                                                    Name:  E. Paul Stewart
                                                                    Title:  Treasurer

MFSC Insurance Agency of California, Inc.                  By: /s/ Douglas G. Temple-Trujillo
                                                              -------------------------------------------------------
                                                                    Name:  Douglas G. Temple-Trujillo
                                                                    Title:  Director

MFSC Insurance Agency of Massachusetts, Inc.               By: /s/ Boyd Combs
                                                              -------------------------------------------------------
                                                                    Name:  Boyd Combs
                                                                    Title:

MFSC Insurance Agency of Nevada, Inc.                      By: /s/ Douglas G. Temple-Trujillo
                                                              -------------------------------------------------------
                                                                    Name:  Douglas G. Temple-Trujillo
                                                                    Title:  Director
</Table>



                                       12
<Page>

<Table>
<Caption>
<S>                                                        <C>
MFSC Insurance Agency of Ohio, Inc.                        By: /s/ Douglas G. Temple-Trujillo
                                                              -------------------------------------------------------
                                                                    Name:  Douglas G. Temple-Trujillo
                                                                    Title:  Director

MFSC Insurance Agency of Texas, Inc.                       By: /s/ Boyd Combs
                                                              -------------------------------------------------------
                                                                    Name:  Boyd Combs
                                                                    Title:

Multi-Financial Group, Inc.                                By: /s/ Douglas G. Temple-Trujillo
                                                              -------------------------------------------------------
                                                                    Name:  Douglas G. Temple-Trujillo
                                                                    Title:  Director

Multi-Financial Securities Corporation                     By: /s/ Douglas G. Temple-Trujillo
                                                              -------------------------------------------------------
                                                                    Name: Douglas G. Temple-Trujillo
                                                                    Title:  Director

PMG Agency, Inc.                                           By: /s/ Luke F. Baum
                                                              -------------------------------------------------------
                                                                    Name:  Luke F. Baum
                                                                    Title:  Vice President

VESTAX Capital Corporation                                 By: /s/ Valerie G. Brown
                                                              -------------------------------------------------------
                                                                    Name:  Valerie G. Brown
                                                                    Title:  Director

VESTAX Securities Corporation                              By: /s/ Luke F. Baum
                                                              -------------------------------------------------------
                                                                    Name:  Luke F. Baum
                                                                    Title:  Vice President, Chief Operating Officer
                                                                            and SROP

VTX Agency, Inc.                                           By: /s/ R. Jack Conley
                                                              -------------------------------------------------------
                                                                    Name:  R. Jack Conley
                                                                    Title:  Vice President, Secretary and Treasurer
VTX Agency of Massachusetts, Inc.                          By: /s/ R. Jack Conley
                                                              -------------------------------------------------------
                                                                    Name:  R. Jack Conley
                                                                    Title:  Vice President, Secretary and Treasurer

                                       13
<Page>

VTX Agency of Michigan, Inc.                               By: /s/ R. Jack Conley
                                                              -------------------------------------------------------
                                                                    Name:  R. Jack Conley
                                                                    Title:  Vice President, Secretary and Treasurer

VTX Agency of Texas, Inc.                                  By: /s/ Luke F. Baum
                                                              -------------------------------------------------------
                                                                     Name:  Luke F. Baum
                                                                     Title:  President, Secretary and Treasurer

ING Payroll Management, Inc.                               By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title: Treasurer

Directed Services, Inc.                                    By: /s/ Ann Marie Lynch
                                                              -------------------------------------------------------
                                                                    Name:  Ann Marie Lynch
                                                                    Title:  Vice President

Equitable of Iowa Companies, Inc.                          By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

ING Funds Distributor, Inc. (fka ING Pilgrim Securities,   By: /s/ Lydia L. Homer
Inc.; fka Pilgrim Securities, Inc.)                           -------------------------------------------------------
                                                                    Name:   Lydia L. Homer
                                                                    Title:  Senior Vice President and Controller

Locust Street Securities, Inc.                             By: /s/ Jacqueline C. Conley
                                                              -------------------------------------------------------
                                                                    Name:  Jacqueline C. Conley
                                                                    Title:  Vice President, Compliance

LSSI, Inc.                                                 By: /s/ Jacqueline C. Conley
                                                              -------------------------------------------------------
                                                                    Name:  Jacqueline C. Conley
                                                                    Title:  Secretary

LSSI Massachusetts Insurance Agency, Inc.                  By: /s/ Karl Lindberg
                                                              -------------------------------------------------------
                                                                    Name:  Karl Lindberg
                                                                    Title: President and Secretary

</Table>


                                       14
<Page>

<Table>
<Caption>
<S>                                                        <C>
LSSI North Carolina, Inc.                                  By: /s/ Karl Lindberg
                                                              -------------------------------------------------------
                                                                    Name:  Karl Lindberg
                                                                    Title:  President and Secretary

LSSI Nevada, Inc.                                          By: /s/ Jacqueline C. Conley
                                                              -------------------------------------------------------
                                                                    Name:  Jacqueline C. Conley
                                                                    Title:  Secretary

LSSI Ohio Agency, Inc.                                     By: /s/ Karl Lindberg
                                                              -------------------------------------------------------
                                                                    Name:  Karl S. Lindberg
                                                                    Title:  Vice President and Secretary

LSSI Texas, Inc.                                           By: /s/ Jacqueline C. Conley
                                                              -------------------------------------------------------
                                                                    Name:  Jacqueline C. Conley
                                                                    Title:  Secretary

ReliaStar Financial Corp.                                  By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

Bancwest Insurance Agency, Inc.                            By: /s/ Paula Cludray-Engelke
                                                              -------------------------------------------------------
                                                                    Name:  Paula Cludray-Engelke
                                                                    Title:  Assistant Secretary

Washington Square Securities, Inc.                         By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

Washington Square Insurance Agency, Inc. (MA)              By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

Washington Square Insurance Agency, Inc. (TX)              By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

</Table>

                                       15
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<Table>
<Caption>
<S>                                                        <C>
Washington Square Insurance Agency, Inc. (NM)              By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

Washington Square Insurance Agency, Inc. (OH)              By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

PrimeVest Financial Services, Inc.                         By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

PrimeVest Insurance Agency of Alabama, Inc.                By: /s/ Kevin P. Maas
                                                              -------------------------------------------------------
                                                                    Name:  Kevin P. Maas
                                                                    Title:  Secretary

PrimeVest Insurance Agency of New Mexico, Inc.             By: /s/ Kevin P. Maas
                                                              -------------------------------------------------------
                                                                    Name:  Kevin P. Maas
                                                                    Title:  Secretary

PrimeVest Insurance Agency of Ohio, Inc.                   By: /s/ Kevin P. Maas
                                                              -------------------------------------------------------
                                                                    Name:  Kevin P. Maas
                                                                    Title:  Secretary

PrimeVest Insurance Agency of Oklahoma, Inc.               By: /s/ Kevin P. Maas
                                                              -------------------------------------------------------
                                                                    Name:  Kevin P. Maas
                                                                    Title:  Secretary

PrimeVest Insurance Agency of Texas, Inc.                  By: /s/ LeAnn Rummel McCool
                                                              -------------------------------------------------------
                                                                    Name:  LeAnn Rummel McCool
                                                                    Title:  Sole Director and President, Secretary and
                                                                    Treasurer
</Table>

                                       16
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<Table>
<Caption>
<S>                                                        <C>
Branson Insurance Agency, Inc.                             By: /s/ Kevin P. Maas
                                                              -------------------------------------------------------
                                                                    Name:  Kevin P. Maas
                                                                    Title:  Secretary
Express America TC, Inc.                                   By: /s/ Lydia L. Homer
                                                              -------------------------------------------------------
                                                                    Name:  Lydia L. Homer
                                                                    Title:  Senior Vice President and Controller

EAMC Liquidation Corp.                                     By:  /s/ Lydia L. Homer
                                                              -------------------------------------------------------
                                                                    Name:  Lydia L. Homer
                                                                    Title:  Senior Vice President and Controller

Granite Investment Services, Inc.                          By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

ReliaStar Investment Research, Inc.                        By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

ReliaStar Payroll Agent, Inc.                              By: /s/ Paula Cludray-Engelke
                                                              -------------------------------------------------------
                                                                    Name:  Paula Cludray-Engelke
                                                                    Title:  Secretary

ING Capital Corporation, LLC (fka ING Pilgrim Capital      By: /s/ Lydia L. Homer
Corporation; fka Pilgrim Capital Corporation; fka             -------------------------------------------------------
Pilgrim Holdings Corporation)                                       Name:  Lydia L. Homer
                                                                    Title:  Senior Vice President and Controller

ING Pilgrim Funding, Inc. (fka Pilgrim Funding, Inc.)      By: /s/ Lydia L. Homer
                                                              -------------------------------------------------------
                                                                    Name:   Lydia L. Homer
                                                                    Title:  Senior Vice President and Controller

ING Funds Services, LLC (fka ING Pilgrim Group, LLC; fka   By: /s/ Lydia L. Homer
Pilgrim Group, LLC                                            -------------------------------------------------------
                                                                    Name:  Lydia L. Homer
                                                                    Title:  Senior Vice President and Controller

</Table>


                                       17
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<Table>
<Caption>
<S>                                                        <C>
ING Investments, LLC (fka ING Pilgrim Investments, LLC;    By: /s/ Lydia L. Homer
fka Pilgrim Investments, Inc.)                                -------------------------------------------------------
                                                                    Name:   Lydia L. Homer
                                                                    Title:  Senior Vice President and Controller

ING Re Underwriters, Inc. (fka ReliaStar Managing          By: /s/ Paula Cludray-Engelke
Underwriters, Inc.)                                           -------------------------------------------------------
                                                                    Name:  Paula Cludray-Engelke
                                                                    Title:  Secretary

ING National Trust (fka ReliaStar National Trust Company)  By: /s/ Robert J. Scalise
                                                              -------------------------------------------------------
                                                                    Name:  Robert J. Scalise
                                                                    Title:  Assistant Vice President, Finance

Northeastern Corporation                                   By: /s/ Boyd Combs
                                                              -------------------------------------------------------
                                                                    Name:  Boyd Combs
                                                                    Title:

Successful Money Management Seminars, Inc.                 By: /s/ Duane Pfaff
                                                              -------------------------------------------------------
                                                                    Name:  Duane Pfaff
                                                                    Title:  Vice President

Financial Northeastern Corporation                         By: /s/ Paula Cludray-Engelke
                                                              -------------------------------------------------------
                                                                    Name:   Paula Cludray-Engelke
                                                                    Title:  Secretary

FNC Insurance Services, Inc.                               By: /s/ Jeffrey P. Zage
                                                              -------------------------------------------------------
                                                                    Name:  Jeffrey P. Zage
                                                                    Title:  Secretary

Financial Northeastern Securities, Inc.                    By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title: Tax Officer

Guaranty Brokerage Services, Inc. (fka Split Rock          By: /s/ Joseph J. Elmy
Financial, Inc.; fka Bisys Brokerage Services, Inc.)          -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer
</Table>


                                       18
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<Table>
<Caption>
<S>                                                        <C>
Bancwest Investment Services, Inc.                         By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

Washington Square Insurance Agency, Inc. (AL)              By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

Lexington Funds Distributor, Inc.                          By: /s/ Lydia L. Homer
                                                              -------------------------------------------------------
                                                                    Name:  Lydia L. Homer
                                                                    Title:  Senior Vice President and Controller

ING Advisors, Inc. (fka ING Pilgrim Advisors; fka ING      By: /s/ Lydia L. Homer
Lexington Management Corporation)                             -------------------------------------------------------
                                                                    Name:   Lydia L. Homer
                                                                    Title:  Senior Vice President and Controller

Lion Connecticut Holdings Inc.                             By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Vice President and Tax Officer

Aetna Financial Services, Inc.                             By: /s/ Paula Cludray-Engelke
                                                              -------------------------------------------------------
                                                                    Name:  Paula Cludray-Engelke
                                                                    Title:  Secretary

ING Insurance Services Holding Company, Inc. (fka Aetna    By: /s/ Joseph J. Elmy
Insurance Agency Holding Co., Inc.)                           -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

ING Insurance Services, Inc. (fka Aetna Insurance          By: /s/ Joseph J. Elmy
Agency, Inc.)                                                 -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

ING Insurance Services of Alabama, Inc. (fka Aetna         By: /s/ Joseph J. Elmy
Insurance Agency of Alabama, Inc.)                             -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer
</Table>



                                       19
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<Table>
<Caption>
<S>                                                        <C>
ING Insurance Services of Massachusetts, Inc. (fka Aetna   By: /s/ Joseph J. Elmy
Insurance Agency of Massachusetts, Inc.)                      -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title: Tax Officer

Aetna Insurance Agency of Ohio, Inc.                       By: /s/ Boyd Combs
                                                              -------------------------------------------------------
                                                                    Name:  Boyd Combs
                                                                    Title:

ING Retail Holding Company, Inc. (fka Aetna Retail         By: /s/ Joseph J. Elmy
Holding Company, Inc.)                                         -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer


ING Retirement Services, Inc. (fka Aetna Retirement        By: /s/ David Pendergrass
Services, Inc.)                                               -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

ING Retirement Holdings, Inc. (fka Aetna Retirement        By: /s/ David Pendergrass
Holdings, Inc.)                                               -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Senior Vice President and Treasurer

ING Insurance Services Holding Company, Inc. (fka Aetna    By: /s/ Joseph J. Elmy
Service Holding Company, Inc.                                 -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

Systematized Benefits Administrators, Inc.                 By: /s/ Joseph J. Elmy
                                                              -------------------------------------------------------
                                                                    Name:  Joseph J. Elmy
                                                                    Title:  Tax Officer

FNI International, Inc.                                    By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Corporate Secretary

Financial Network Investment Corporation                   By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Corporate Secretary

</Table>


                                       20
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<Table>
<Caption>
<S>                                                        <C>
FN Insurance Services, Inc.                                By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Executive Vice President and Secretary

FN Insurance Agency of Massachusetts, Inc.                 By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Secretary

FN Insurance Agency of New  Jersey, Inc.                   By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name: John S. Simmers
                                                                    Title:  Corporate Secretary

FN Insurance Services of Nevada, Inc.                      By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Secretary

FN Insurance Services of Alabama, Inc.                     By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Secretary

FN Insurance Agency of Kansas, Inc.                        By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Corporate Secretary

ING International Insurance Holdings, Inc. (fka Aetna      By: /s/ Lena A. Rabbitt
International, Inc.)                                          -------------------------------------------------------
                                                                    Name: Lena A. Rabbitt
                                                                    Title:  Assistant Secretary

ING International Nominee Holdings, Inc. (fka AE Five,     By: /s/ Lena A. Rabbitt
Incorporated)                                                -------------------------------------------------------
                                                                    Name:  Lena A. Rabbitt
                                                                    Title: Assistant Secretary

ALICA Holdings, Inc.                                       By: /s/ David Pendergrass
                                                              -------------------------------------------------------
                                                                    Name:  David Pendergrass
                                                                    Title:  Vice President and Treasurer

</Table>


                                       21
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<Table>
<Caption>
<S>                                                        <C>
Aetna Capital Holdings, Inc.                               By: /s/ Scott Burton
                                                              -------------------------------------------------------
                                                                    Name  Scott Burton
                                                                    Title:  Assistant Secretary

Aetna International Fund Management, Inc.                  By: /s/ Scott Burton
                                                              -------------------------------------------------------
                                                                    Name  Scott Burton
                                                                    Title:  Assistant Secretary

Financial Network Investment Corporation of Hawaii         By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Secretary

Financial Network Investment Corporation of Hilo, Inc.     By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Corporate Secretary

Financial Network Investment Corporation Of Honolulu       By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Corporate Secretary

Financial Network Investment Corporation of Kauai, Inc.    By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Corporate Secretary

Financial Network Investment Corporation of Puerto Rico,   By: /s/ John S. Simmers
Inc.                                                          -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Corporate Secretary


FN Insurance Services of HI, Inc.                          By: /s/ John S. Simmers
                                                              -------------------------------------------------------
                                                                    Name:  John S. Simmers
                                                                    Title:  Vice President and Corporate Secretary

ReliaStar Life Insurance Company                           By: /s/ Paula Cludray-Engelke
                                                              -------------------------------------------------------
                                                                    Name:  Paula Cludray-Engelke
                                                                    Title:  Secretary

</Table>


                                       22
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<Table>
<Caption>
<S>                                                        <C>
Northern Life Insurance Company                            By: /s/ Paula Cludray-Engelke
                                                              -------------------------------------------------------
                                                                    Name:  Paula Cludray-Engelke
                                                                    Title:  Secretary

Security-Connecticut Life Insurance Company                By: /s/ Paula Cludray-Engelke
                                                              -------------------------------------------------------
                                                                    Name:  Paula Cludray-Engelke
                                                                    Title:  Secretary

ING Life Insurance and Annuity Company                     By: /s/ Paula Cludray-Engelke
                                                              -------------------------------------------------------
                                                                    Name:  Paula Cludray-Engelke
                                                                    Title: Secretary

ING Insurance Company of America                           By: /s/ Paula Cludray-Engelke
                                                              -------------------------------------------------------
                                                                    Name:  Paula Cludray-Engelke
                                                                    Title:  Secretary

Equitable Life Insurance Company of Iowa                   By: /s/ Paula Cludray-Engelke
                                                              -------------------------------------------------------
                                                                    Name:  Paula Cludray-Engelke
                                                                    Title:  Secretary

USG Annuity & Life Company                                 By: /s/ Paula Cludray-Engelke
                                                              -------------------------------------------------------
                                                                    Name:  Paula Cludray-Engelke
                                                                    Title:  Secretary

Golden American Life Insurance Company                     By: /s/ Paula Cludray-Engelke
                                                              -------------------------------------------------------
                                                                    Name:  Paula Cludray-Engelke
                                                                    Title:  Secretary
</Table>


                                       23