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                                                                  EXHIBIT 10.(g)

                              TAX SHARING AGREEMENT

THIS AGREEMENT is entered into by and between ING Life Insurance and Annuity
Company (formerly known as Aetna Life Insurance and Annuity Company) ("ILIAC")
and ING Insurance Company of America, Inc. (formerly known as Aetna Insurance
Company of America, Inc.) ("Subsidiary").

                                   WITNESSETH:

WHEREAS, ILIAC and the Subsidiary are members of an affiliated group, as that
term is defined in Section 1504 of the Internal Revenue Code of 1986, as amended
(the "Code"), which expects to file a consolidated federal income tax return for
each taxable year during which the Subsidiary are includible corporations
qualified to so file; and

WHEREAS, it is desirable for the Subsidiary and ILIAC to enter into this Tax
Sharing Agreement ("Agreement") to provide for the manner of computation of the
amounts and timing of payments with regard thereto by ILIAC to the Subsidiary
and by the Subsidiary to ILIAC, 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.   AMOUNT OF PAYMENTS

     a.   GENERAL - For each taxable year during which the Subsidiary is
          included in a consolidated federal income tax return with ILIAC, the
          Subsidiary will pay to ILIAC an amount equal to the regular federal
          income tax liability (including any interest, penalties and other
          additions to tax) that the Subsidiary would pay on its taxable income
          if it were filing a separate, unconsolidated return, provided that (i)
          Tax Assets (as defined herein) will be treated in accordance with
          subsection (b) of this section, (ii) intercompany transactions will be
          treated in accordance with income tax regulations governing
          intercompany transactions in consolidated returns and subject to any
          election which may be made by ILIAC with regard thereto; (iii) the
          Subsidiary's payment will be increased to the extent that such
          Subsidiary generates Other Taxes, as determined in accordance with
          subsection (d) of this section; (iv) such computation will be made as
          though the highest rate of tax specified in subsection (b) of Section
          11 of the Code were the only rate set forth in that subsection, and
          (v) such computation shall reflect the positions, elections and
          accounting methods used by ILIAC in preparing the consolidated federal
          income tax return for ILIAC and its Subsidiary.

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     b.   TAX ASSETS - "Tax Asset" shall mean any net operating loss, net
          capital loss, investment tax credit, foreign tax credit, charitable
          deduction, dividends received deduction or any other deduction, credit
          or tax attribute which could reduce taxes. Except as provided in
          subsection (c) of this section, for each taxable year during which a
          Subsidiary is included in a consolidated federal income tax return
          with ILIAC, ILIAC will pay to the Subsidiary an amount equal to the
          tax benefit of the Subsidiary's Tax Assets generated in such year. The
          valuation of the tax benefit attributable to a Subsidiary's Tax Assets
          shall be made by ILIAC, and shall be determined without regard to
          whether such Tax Assets are actually utilized in the reduction of the
          consolidated federal income tax liability for any consolidated taxable
          year.

     c.   SEPARATE RETURN YEARS - To the extent any portion of a Tax Asset of
          the affiliated group is carried back to a pre-consolidation separate
          return year of the Subsidiary (whether by operation of law or at the
          discretion of ILIAC) the Subsidiary shall not be entitled to payment
          from ILIAC with respect thereto. This shall be the case whether or not
          that Subsidiary actually receives payment for the benefit of such Tax
          Asset from the Internal Revenue Service ("IRS") or from the parent of
          a former affiliated group.

     d.   OTHER TAXES - For any taxable year in which the affiliated group
          incurs taxes (other than the alternative minimum tax) such as ITC
          recapture, environmental tax, etc. ("Other Taxes"), such taxes, to the
          extent directly allocable to particular members of the affiliated
          group, will be paid by such members. To the extent such taxes are not
          directly allocable to particular members of the affiliated group, such
          taxes will be paid by ILIAC and/or the Subsidiary producing the
          attributes that give rise to such taxes, in the proportion that such
          attributes bear to the total amount of such attributes.

     e.   ALTERNATIVE MINIMUM TAX ("AMT") AND RELATED MINIMUM TAX CREDIT
          ("MTC")- For any taxable year in which the affiliated group incurs an
          AMT or utilizes a MTC, the Subsidiary producing the attributes that
          give rise to the AMT or MTC shall pay to, or receive from, ILIAC such
          AMT or MTC amount respectively. The calculation of the AMT or MTC
          shall be subject to a methodology determined by ILIAC in its sole
          discretion, provided, however, that any method adopted by ILIAC shall
          not be changed without prior notification to all affected Subsidiary.
          Any payments required under this subsection are in addition to
          payments required under the previous subsections.

     f.   Unless specifically approved in writing, all payments made pursuant to
          this Agreement by the Subsidiary shall be made by the Subsidiary, and
          not by any other company or business unit on behalf of the Subsidiary.

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2.   INSTALLMENT PAYMENTS

     a.   DETERMINATION AND TIMING - During and following a taxable year in
          which the Subsidiary is included in a consolidated federal income tax
          return with ILIAC, it shall pay to ILIAC, or receive from ILIAC, as
          the case may be, installment payments of the amount determined
          pursuant to section 1 of this Agreement. Payments shall take place on
          the dates, on the bases of calculations, and in amounts that produce
          cumulative installments, as follows:

<Table>
<Caption>
DATE                           BASIS OF CALCULATION                          CUMULATIVE INSTALLMENT
----                           --------------------                          ----------------------
<S>                            <C>                                           <C>
April 15                       Prior year annual financial statement         25% of tax liability as determined in prior
                                                                             year financial statements results updated for
                                                                             known adjustments

June 15                        March 31 three month financial statement      50% of tax liability as determined by current
                                                                             financial statement annualized results

September 15                   June 30 six month financial statement         75% of tax liability as determined by current
                                                                             financial statement annualized results

December 15                    September 30 nine month financial             100% of tax liability as determined by
                               statement                                     current financial statement annualized results

March 15                       Year-end annual financial statement           100% of tax liability as determined by actual
                                                                             financial statements results for prior year
                                                                             updated for known adjustments

Not earlier than September     Final tax return                              100% of tax liability for prior year
15 of the following year
</Table>

          The due dates, basis of calculation and cumulative installments set
          forth above and made during a taxable year are intended to correspond
          to the applicable percentages as set forth in Section
          6655(e)(2)(B)(ii) of the Code. Should the Code be amended to alter
          such provisions, it is hereby agreed by the parties to this Agreement
          that the provisions will correspondingly change. ILIAC may revise the
          schedule of installment payments set forth in this paragraph, and may
          provide for annual rather

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          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 Subsidiary.

     b.   ESTIMATED TAXES AND OTHER AMOUNTS - ILIAC shall pay required
          installments of federal estimated taxes pursuant to Code section 6655,
          and such other amounts with respect to taxes shown on the consolidated
          return for the taxable year pursuant to any other applicable provision
          of the Code ("tax payment"), to the IRS on behalf of itself and the
          Subsidiary. ILIAC shall have the sole right to determine the amount of
           each such tax payment with respect to the affiliated group's tax
          liability for the taxable year.

     c.   ADDITIONAL PAYMENTS BY SUBSIDIARY - Should the amount of any tax
          payment made by ILIAC under this section exceed the sum of installment
          payments made by it and the Subsidiary for any corresponding
          installment date pursuant to section 2 of this Agreement, ILIAC may,
          in its sole discretion, determine the Subsidiary's fair and reasonable
          share of that excess, and notify the Subsidiary thereof and such
          amount shall be paid over to ILIAC within 15 business days of the date
          of notification by ILIAC. Should ILIAC make any tax payment to the IRS
          on a date that does not correspond to the installment dates pursuant
          to section 2, the Subsidiary will pay over to ILIAC an amount which
          ILIAC may in its sole discretion, determine to be due from the
          Subsidiary.

     d.   PENALTY IN ADDITION TO TAX - If a penalty or an addition to tax for
          underpayment of estimated taxes is imposed on the affiliated group
          with respect to any required installment under section 6655 of the
          Code, ILIAC shall, in its sole discretion, determine the amount of the
          Subsidiary's share of such penalty or addition to tax, which amount
          shall be paid over to ILIAC within 15 business days of the date of
          notification by ILIAC.

3.   ADJUSTED RETURNS - If any adjustments are made to the income, gains,
     losses, deductions or credits of the affiliated group for a taxable year
     during which the Subsidiary is a member, 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 by the IRS, the amounts due
     under this Agreement for such taxable year shall be redetermined by 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 the Subsidiary to ILIAC or by ILIAC to the
     Subsidiary, 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 Subsidiary is
     notified of the deficiency. Any amounts due to or from a Subsidiary under
     this section shall be determined with

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     respect to such refund or deficiency and any penalties, interest or other
     additions to tax which may be imposed. ILIAC shall indemnify the Subsidiary
     in the event the Internal Revenue Service 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 federal income tax return filed
     pursuant to this Agreement.

4.   PROCEDURAL MATTERS - ILIAC shall prepare and file the consolidated federal
     income tax return and any other returns, documents or statements required
     to be filed with the IRS with respect to the determination of the federal
     income tax liability of the affiliated group. In its sole discretion, ILIAC
     shall have the right with respect to any consolidated federal income tax
     returns 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
     the Subsidiary, (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 IRS, (c) to file, prosecute, compromise or settle any claim
     for refund and (d) to determine whether any refunds to which the affiliated
     group may be entitled shall be paid by way of refund or credited against
     the tax liability of the affiliated group. The Subsidiary hereby
     irrevocably appoints ILIAC as its agent and attorney-in-fact to take such
     action (including the execution of documents) as ILIAC may deem appropriate
     to effect the foregoing.

5.   ADDITIONAL MEMBERS - If future subsidiaries are acquired or created and
     they participate in the consolidated federal income tax filing, such
     subsidiary shall join in and be bound by this Agreement. This section will
     also apply to subsidiaries that are not eligible immediately to join the
     affiliated group, when they become eligible to join the affiliated group.

6.   COMPANIES LEAVING ILIAC GROUP - Except as specifically treated to the
     contrary herein, the Subsidiary shall be treated as having withdrawn from
     this Agreement when the Subsidiary ceases to be a member of the affiliated
     group, or upon signing a letter of intent or a definitive agreement to sell
     the Subsidiary. Notwithstanding any provision to the contrary in section 2
     hereof, amounts payable to or receivable from ILIAC shall be recomputed
     with respect to the Subsidiary, including an estimate of the remaining
     taxes actually payable or receivable upon the filing of the consolidated
     tax return for the year of withdrawal, as of the last day the Subsidiary is
     a member of the affiliated group. Any amounts so computed as due to or from
     ILIAC to or from the Subsidiary shall be paid prior to its leaving the
     group, provided, however, 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 ILIAC related to the tax liability of the Subsidiary 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

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     year following the year of the date of withdrawal, in accordance with
     section 2 of this Agreement.

     The extent to which ILIAC or the Subsidiary is entitled to any other
     payments as a result of adjustments, as provided in section 3 hereof,
     determined after the Subsidiary has left the affiliated group but affecting
     any taxable year during which this Agreement was in effect with respect to
     ILIAC and the Subsidiary, shall be provided for pursuant to a separate
     written agreement between ILIAC and the Subsidiary, or its new owner, or in
     the absence of such agreement, pursuant to the provision of section 3
     hereof. Tax benefits arising from the Tax Assets of the Subsidiary carried
     back to tax years during which the Subsidiary was a member of the
     affiliated group shall not be refunded to the Subsidiary, unless
     specifically provided for pursuant to a separate written agreement between
     ILIAC and the Subsidiary, or its new owner.

     In the case of any Tax Asset of a Subsidiary (i) that arose in a
     consolidated taxable year during which it was a member of the affiliated
     group, (ii) for which the Subsidiary was paid by ILIAC pursuant to Section
     1(b) of this Agreement, and (iii) which has not been utilized in the
     reduction of the consolidated federal income tax liability of the
     affiliated group for any consolidated taxable period ending on or before
     the date that the Subsidiary leaves the group, the Subsidiary shall repay
     to ILIAC prior to the time it leaves the group the amount of the tax
     benefit previously received with respect to the Tax Asset.

7.   BOOKS AND RECORDS - The books, accounts and records of ILIAC and the
     Subsidiary 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 consolidated federal income tax return shall be
     made available to ILIAC and/or the Subsidiary during regular business
     hours. Records will be retained by ILIAC and by the Subsidiary, in a manner
     satisfactory to ILIAC, adequate to comply with any audit request by the IRS
     or appropriate State taxing authority, and, in any event to comply with any
     record retention agreement entered into by ILIAC or the Subsidiary with
     such taxing authority.

8.   EARNINGS AND PROFITS - The earnings and profits of ILIAC and the Subsidiary
     shall be determined during the period in which they are members of the
     affiliated group filing a consolidated tax return by allocating the
     consolidated tax liability in accordance with Income Tax Regulations
     Sections 1.1552-1(a)(2) and 1.1502-33(d)(3).

9.   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

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     shall, to the extent set forth therein, and with respect to the parties
     thereto, prevail over the terms of this Agreement.

10.  TERMINATION - This Agreement shall be terminated if ILIAC and the
     Subsidiary agree in writing to such termination or if the affiliated group
     fails to file a consolidated federal income tax return for any taxable
     year.

11.  ADMINISTRATION - This Agreement shall be administered by the Vice President
     of Taxes of ILIAC or, in his/her absence, by any other officer of ILIAC so
     designated by the Controller of ILIAC. Disputes between ILIAC and the
     Subsidiary shall be resolved by the Vice President of Taxes of ILIAC or
     other designated officer and the senior financial officer of each
     Subsidiary involved in the dispute.

12.  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 ILIAC and the 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 3 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 10 hereof.

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

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

ING Insurance Company of                      By  /s/ Paula Cludray-Engelke
America, Inc.                                     -------------------------
                                                  Title: Secretary

                                        7<Page>

                                                                  EXHIBIT 10.(h)

                              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.

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     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.

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     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.

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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, 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

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     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.

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

                                        5
<Page>

     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>
<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 G. Combs
                                                              -----------------------------------------------
                                                                  Name:  Boyd G. Combs
                                                                  Title: Senior Vice President, Tax

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         By: /s/ Lydia L. Homer
ING 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>
<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 G. Combs
                                                              -----------------------------------------------
                                                                  Name:  Boyd G. Combs
                                                                  Title: Senior Vice President, Tax

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>
<S>                                                       <C>
Springstreet Associates, Inc.                             By: /s/ Boyd G. Combs
                                                              -----------------------------------------------
                                                                  Name:  Boyd G. Combs
                                                                  Title: Senior Vice President, Tax

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

First Secured Mortgage Deposit Corporation                By: /s/ Jeffery William Steel
                                                              -----------------------------------------------
                                                                  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 G. Combs
                                                              -----------------------------------------------
                                                                  Name:  Boyd G. Combs
                                                                  Title: Senior Vice President, Tax
</Table>

                                        9
<Page>

<Table>
<S>                                                       <C>
ING Brokers Network, LLC (fka ING Advisors                By: /s/ John S. Simmers
Network, Inc.)                                                -----------------------------------------------
                                                                  Name:  John S. Simmers
                                                                  Title: Chief Executive Officer

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 G. Combs
                                                              -----------------------------------------------
                                                                  Name:  Boyd G. Combs
                                                                  Title: Senior Vice President, Tax

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>
<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>
<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 G. Combs
                                                              -----------------------------------------------
                                                                  Name:  Boyd G. Combs
                                                                  Title: Senior Vice President, Tax

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

                                       12
<Page>

<Table>
<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 G. Combs
                                                              -----------------------------------------------
                                                                  Name:  Boyd G. Combs
                                                                  Title: Senior Vice President, Tax

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
</Table>

                                       13
<Page>

<Table>
<S>                                                       <C>
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/ David Lee Jacobson
                                                              -----------------------------------------------
                                                                  Name:  David Lee Jacobson
                                                                  Title: Senior Vice President and Assistant
                                                                         Secretary

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

ING Funds Distributor, Inc. (fka ING Pilgrim              By: /s/ Lydia L. Homer
Securities, 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>
<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
<Page>

<Table>
<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 Rummell McCool
                                                              -----------------------------------------------
                                                                  Name:  LeAnn Rummel McCool
                                                                  Title: Sole Director and President, Secretary
                                                                         and Treasurer
</Table>

                                       16
<Page>

<Table>
<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                  By: /s/ Lydia L. Homer
Group, LLC; fka Pilgrim Group, LLC)                           -----------------------------------------------
                                                                  Name:  Lydia L. Homer
                                                                  Title: Senior Vice President and Controller
</Table>

                                       17
<Page>

<Table>
<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          By: /s/ Robert J. Scalise
Company)                                                      -----------------------------------------------
                                                                  Name:  Robert J. Scalise
                                                                  Title: Assistant Vice President, Finance

Northeastern Corporation                                  By: /s/ Boyd G. Combs
                                                              -----------------------------------------------
                                                                  Name:  Boyd G. Combs
                                                                  Title: Senior Vice President, Tax

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
<Page>

<Table>
<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
<Page>

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

Aetna Insurance Agency of Ohio, Inc.                      By: /s/ Boyd G. Combs
                                                              -----------------------------------------------
                                                                  Name:  Boyd G. Combs
                                                                  Title: Senior Vice Pesident, Tax

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
<Page>

<Table>
<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          By: /s/ Lena A. Rabbitt
Five, 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
<Page>

<Table>
<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
<Page>

<Table>
<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

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00063-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00063-of-00352.parquet"}]]