Document:

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                                                                  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

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     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.

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

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   By: /s/ Lydia L. Homer
(merged into 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

                                        7
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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

                                        8
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Springstreet Associates, Inc.          By: /s/ Boyd G. Combs
                                           -------------------------------------
                                               Name:  Boyd G. Combs
                                               Title: Senior Vice President, Tax

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

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

First ING Life Insurance Company of    By: /s/ Eric G.Banta
New York                                   -------------------------------------
                                               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       By: /s/ David Pendergrass
Company                                    -------------------------------------
                                               Name:  David Pendergrass
                                               Title: Vice President and
                                                      Treasurer

Security Life of Denver Insurance      By: /s/ David Pendergrass
Company                                    -------------------------------------
                                               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

                                        9
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ING Brokers Network, LLC               By: /s/ John S. Simmers
(fka ING Advisors 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.            By: /s/ Glenn Black
(aka Associated Financial                  -------------------------------------
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

                                       10
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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                By: /s/ E. Paul Stewart
Massachusetts, Inc.                        -------------------------------------
                                               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,     By: /s/ E. Paul Stewart
Inc.                                       -------------------------------------
                                               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

                                       11
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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      By: /s/ E. Paul Stewart
Portfolio Managers, 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,   By: /s/ Douglas G. Temple-Trujillo
Inc.                                       -------------------------------------
                                               Name:  Douglas G. Temple-Trujillo
                                               Title: Director

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

                                       12
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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             By: /s/ Douglas G. Temple-Trujillo
Corporation                                -------------------------------------
                                               Name:  Douglas G. Temple-Trujillo
                                               Title: Director

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

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

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

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

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

                                       13
<Page>

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

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

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

Directed Services, Inc.                By: /s/ 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.            By: /s/ Lydia L. Homer
(fka ING Pilgrim 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,   By: /s/ Karl Lindberg
Inc.                                       -------------------------------------
                                               Name:  Karl Lindberg
                                               Title: President and Secretary

                                       14
<Page>

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

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

                                       15
<Page>

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

Washington Square Insurance Agency,    By: /s/ Joseph J. Elmy
Inc. (OH)                                  -------------------------------------
                                               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, By: /s/ Kevin P. Maas
Inc.                                       -------------------------------------
                                               Name:  Kevin P. Maas
                                               Title: Secretary

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

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

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

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

                                       16
<Page>

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

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

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

                                       17
<Page>

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

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

ING National Trust (fka ReliaStar      By: /s/ Robert J. Scalise
National Trust 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,  By: /s/ Duane Pfaff
Inc.                                       -------------------------------------
                                               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,     By: /s/ Joseph J. Elmy
Inc.                                       -------------------------------------
                                               Name:  Joseph J. Elmy
                                               Title: Tax Officer

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

                                       18
<Page>

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

Washington Square Insurance Agency,    By: /s/ Joseph J. Elmy
Inc. (AL)                                  -------------------------------------
                                               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    By: /s/ Lydia L. Homer
Advisors; fka ING 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         By: /s/ JOSEPH J. ELMY
Company, Inc. (fka Aetna Insurance         -------------------------------------
Agency Holding Co., Inc.)                      Name:  Joseph J. Elmy
                                               Title: Tax Officer

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

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

                                       19
<Page>

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

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

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

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

Systematized Benefits Administrators,  By: /s/ Joseph J. Elmy
Inc.                                       -------------------------------------
                                               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           By: /s/ John S. Simmers
Corporation                                -------------------------------------
                                               Name:  John S. Simmers
                                               Title: Corporate Secretary

                                       20
<Page>

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

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

FN Insurance Agency of New  Jersey,    By: /s/ John S. Simmers
Inc.                                       -------------------------------------
                                               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,  By: /s/ Lena S. Rabbitt
Inc. (fka Aetna International, Inc.)       -------------------------------------
                                               Name:  Lena A. Rabbitt
                                               Title: Assistant Secretary

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

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

                                       21
<Page>

Aetna Capital Holdings, Inc.           By: /s/ Scott Burton
                                           -------------------------------------
                                               Name  Scott Burton
                                               Title:  Assistant Secretary

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

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

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

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

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

Financial Network Investment           By: /s/ John S. Simmers
Corporation of Puerto Rico, 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

                                       22
<Page>

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

Security-Connecticut Life Insurance    By: /s/ Paula Cludray-Engelke
Company                                    -------------------------------------
                                               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    By: /s/ Paula Cludray-Engelke
Iowa                                       -------------------------------------
                                               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

                                       23<Page>

                                                                  EXHIBIT 10.(i)

                               SERVICES AGREEMENT

     This Services Agreement ("Agreement") is made this 1st day of January,
2001, by and between Aetna Insurance Company of America, an insurance company
organized and existing under the laws of the state of Florida and the affiliated
insurance companies specified in Exhibit B hereto.

                                    RECITALS

     WHEREAS, the parties are affiliates under the common control of ING Groep,
N.V.; and

     WHEREAS, each party possesses certain resources, including experienced
personnel, facilities and equipment, which enables it to provide certain
administrative, management, professional, advisory, consulting and other
services to the others ("Services"); and

     WHEREAS, each party desires from time to time to perform certain Services
on behalf of, and receive certain Services from, the others, as described with
particularity in Exhibit A attached hereto; and

     WHEREAS, each party contemplates that such an arrangement will achieve
operating economies, synergies and expense savings, and improve services to the
benefit of its policyholders or contractholders; and

     WHEREAS, the parties wish to identify the Services to be provided, to
provide a method for identifying the charges to be assessed and the compensation
to be paid for the Services, and to assure that all charges for the Services are
reasonable and in accordance with the laws and regulations of the states in
which each of them is domiciled;

     NOW, THEREFORE, in consideration of these premises and of the mutual
promises set forth herein, and intending to be legally bound hereby, the parties
agree as follows:

     1.    SERVICES.

n          (a) Subject to the terms, conditions, and limitations of this
Agreement, the party providing a service hereunder ("Service Provider") will
perform for the party requesting a service hereunder ("Company") such of the
Services described in Exhibit A, attached hereto and incorporated herein by this
reference, as the Company may from time to time request.

           (b) The Service Provider shall employ all operating and management
personnel necessary to provide the Services required by this Agreement. The
Service Provider shall also maintain such facilities and equipment, as it deems
reasonably necessary in order to provide the Services required by the Agreement.
Subject to the terms (including any limitations and restrictions) of any
applicable software or hardware licensing agreement then in effect between the
Service Provider and any licensor, the Service Provider shall, upon termination
of this

                                        1
<Page>

Agreement, grant to the Company a perpetual license, without payment of any fee,
in any electronic data processing software developed or used by the Service
Provider in connection with the Services provided to the Company, if such
software is not commercially available and is necessary, in the Company's
reasonable judgment, for the Company to perform the functions provided by the
Service Provider hereunder after termination of this Agreement.

           (c) The parties agree that all documents, reports, records, books,
files and other materials relative to the Services performed for the Company
under this Agreement shall be the sole property of the Company. The Service
Provider shall keep and maintain or cause to be kept and maintained full and
complete documentation and records related to the Services provided including
the accounting necessary to support charges for Services. The Service Provider
shall maintain custody of said documentation and records and shall make them
available to the Company and the appropriate insurance regulator of the Company
upon request.

     2.    CHARGES FOR SERVICES.

           (a) It is the intention of the parties that the charges for the
Services provided under this Agreement be determined in accordance with fair and
reasonable standards and that no party realize a profit nor incur a loss as a
result of the Services rendered pursuant to this Agreement.

           (b) The Company agrees to reimburse the Service Provider for all
direct costs incurred on behalf of the Company and for all indirect costs, which
may be charged to the Company as follows:

               (i) "Direct Costs" include costs incurred by the Service Provider
for Services provided directly to the Company, including but not limited to: (a)
All costs incident to any employee or employees who are employed in rendering
Services to the Company, such as salary, payroll taxes, and benefits and (b) the
cost of other reasonable and necessary business expenses incurred by employees
who are employed in rendering Services to the Company such as training, travel
and lodging. Direct Costs shall be charged in accordance with reasonable
functional cost studies and/or other information and methodologies used by the
Service Provider for internal cost distribution including, where appropriate, an
analysis of time spent by each employee providing Services to the Company and/or
the percentage of administrative systems utilized. Data for this analysis will
be collected through tracking of unit costs of Services, through time studies
conducted periodically, or through other methods consistent with customary
insurance accounting practices consistently applied. Annually, the bases for
determining direct costs shall be modified and adjusted by mutual agreement of
the Service Provider and the Company, where necessary or appropriate, to fairly
and equitably reflect the actual cost incurred by the Service Provider on behalf
of the Company.

               (ii)"Indirect Costs" include all other costs incurred by the
Service Provider in rendering Services to the Company, including but not limited
to the cost of rent or depreciation of office space, utilities, office
equipment, and supplies utilized by employees who are employed in rendering
Services to the Company. Indirect costs shall be charged to the Company based on
the proportion of total direct costs chargeable to the Company under
subparagraph (i), herein. In other words, if the direct costs chargeable to the
Company represents 20% of the Service

                                        2
<Page>

Provider's total direct costs, then 20% of the Service Provider's indirect costs
will be charged to the Company.

           (c) The charges for Direct Costs and Indirect Costs referred to above
shall be made by the Service Provider on a monthly, quarterly or annual basis as
appropriate for the particular Service. Charges paid by any party to the Service
Provider may be net of charges for Direct and Indirect Costs charged by such
party as Service Provider to the other party.

           (d) In the event the Service Provider or the Company should discover
upon review of its accounting by its internal auditors, independent auditor, any
state insurance department, or other regulatory agency, that an amount charged
for Services provided hereunder was erroneous, the party discovering the error
will give prompt notice of such error to the affected party under this
Agreement. Such notice shall contain a description of the accounting error,
corrective action and supporting documentation. Any amounts owing, as a result
of the correction shall be paid within sixty (60) days after notice has been
given.

           (e) The Company stall have the right to inspect and audit, upon
reasonable notice to the Service Provider, all books and records of the Service
Provider related to the provision of the Services so as to verify the accuracy
of all expenses reimbursed under this Agreement.

     3.    TERM.

     This Agreement shall be effective on the first day of January, 2001, and
shall end on the 31st day of December, 2001. This Agreement shall be
automatically renewed on the first day of each calendar year thereafter for a
twelve-month period under the same terms and conditions, subject to the
provisions for termination set forth herein.

     4.    TERMINATION.

     This Agreement may be terminated by the Service Provider or by the Company
by providing thirty (30) days' written notice to that effect addressed to the
other party. Any Services provided following the date of termination which, by
their nature, continue after termination shall be provided under the same terms
and conditions which prevailed at the time of such notice.

     5.    STANDARD OF SERVICE.

     The Service Provider shall perform the Services in a competent and
professional manner according to standards agreed upon by the Service Provider
and the Company. The Service Provider agrees that it will exercise due diligence
to abide by and comply with all laws, statutes, rules, regulations, and orders
of any governmental authority in the performance of its Services under this
Agreement. The Service Provider will conduct its business and perform its
obligations in a manner which will not cause the possible revocation or
suspension of the Company's Certificate(s) of Authority or cause the Company to
sustain any fines, penalties, or other disciplinary action of any nature
whatsoever.

                                        3
<Page>

     6.    LIMITATION OF AUTHORITY.

           The Company shall retain ultimate control and responsibility for all
Services that it has delegated to the Service Provider under this Agreement. In
no event shall the Services involve control of the management of the business
and affairs of the Company. The Service Provider shall provide Services
hereunder as an independent contractor, and shall act hereunder so as to assure
the separate operating identity of the Company. While rendering Services to the
Company pursuant to this Agreement, the Service Provider, its officers and
employees shall not at any time or for any purpose be considered agents of the
Company unless otherwise expressly agreed to by the parties. Under no
circumstances shall the Services provided pursuant to this Agreement be deemed
to be those of a third party administrator pursuant to any applicable state
statutes.

     7.    INDEMNIFICATION.

           (a) The Company hereby agrees to indemnify, defend and hold harmless
the Service Provider, its officers, directors and employees, from and against
any and all claims, demands, losses, liabilities, actions, lawsuits and other
proceedings, judgements and awards, and costs and expenses (including reasonable
attorneys' fees), arising directly or indirectly, in whole or in part out of any
action taken by the Service Provider within the scope of its duties or authority
hereunder, excluding only such of the foregoing as result from the negligence or
willful acts or omissions of the Service Provider, its officers, directors,
agents and employees. The provisions of this section shall survive termination
of this Agreement.

           (b) The Service Provider hereby agrees to indemnify, defend and hold
harmless the Company and its officers, directors and employees from and against
any and all claims, demands, losses, liabilities, action, lawsuits and other
proceedings, judgments and awards, fines and penalties, and costs and expenses
(including reasonable attorneys' fees), arising directly or indirectly, in whole
or in part, out of the negligence or any willful act or omission of the Service
Provider or of any of its officers, directors, agents or employees, in
connection with this Agreement or the performance of the Service Provider's
Services hereunder, or out of any action taken by the Service Provider beyond
the scope of the Service Provider's duties or authority hereunder. The
provisions of this section shall survive termination of this Agreement.

     8.    NOTICES.

           All notices, requests, and communications required or permitted under
this Agreement shall be in writing and deemed given when addressed to the
applicable address set forth in Exhibit B attached hereto and (i) delivered by
hand to an officer of the other party, (ii) deposited with the U.S. Postal
Service, as first-class certified or registered mail, postage prepaid, or (iii)
deposited with an overnight courier. Any notice of a change of address shall be
given in the same manner.

                                        4
<Page>

     9.    COOPERATION.

           Each party to this Agreement shall cooperate with the other party,
and with appropriate governmental authorities (including, without limitation,
the Securities and Exchange Commission, the National Association of Securities
Dealers and state insurance regulators) and shall permit such authorities
reasonable access to its books and records in connection with any investigation
or inquiry relating to this Agreement or the transactions contemplated hereby.

     10.   ARBITRATION.

           Any controversy or claim arising out of or relating to this
Agreement, or the breach thereof, shall be settled by arbitration in accordance
with the Rules of the American Arbitration Association, and judgment upon the
award maybe entered in any Court having jurisdiction thereof.

     11.   WAIVER.

           No waiver of any provision of this Agreement shall be deemed, or
shall constitute, waiver of any other provision, whether or not similar, nor
shall any waiver constitute a continuing waiver. No waiver shall be binding
unless executed in writing by the party making the waiver. Failure of any party
to exercise or delay in exercising any right or power granted under this
Agreement shall not operate as a waiver of any such right or power.

     12.   MISCELLANEOUS.

           This Agreement may not be assigned by either party without the prior
written consent of the other party. This Agreement constitutes the entire
agreement of the parties hereto. This Agreement may be amended only by a written
instrument executed by both parties. If any portion of this Agreement is invalid
under any applicable statute or rule of law, it shall not affect the remainder
of this Agreement which shall remain valid and binding. This Agreement shall be
binding on the parties, their legal representatives and successors. This
Agreement shall be construed in accordance with and governed by the laws of the
state in which the Services are provided, without regard to principles of
conflict of laws.

     13.   COUNTERPARTS.

           This Agreement may be executed in separate counterparts, each of
which shall be deemed an original, but all of which together shall constitute
one and the same instrument.

                                        5
<Page>

           IN WITNESS WHEREOF, the parties have caused this Agreement to be duly
executed as of the date first above written.

                            AETNA INSURANCE COMPANY OF AMERICA

                            By:     /s/ Deborah Koltenuk
                                   -----------------------------------------
                            Name:   Deborah Koltenuk
                                   -----------------------------------------
                            Title:  Vice President and Corporate Controller
                                   -----------------------------------------

                                        6
<Page>

                                LIST OF EXHIBITS

A-1   Underwriting and New Business Processing Services

A-2   Licensing and Contracting Services

A-3   Policyowner and Claims Processing Services

A-4   Actuarial Services

A-5   Information Services

A-6   Legal, Risk Management and Compliance Services

A-7   Human Resource Services

A-8   Marketing and Sales Promotion Services

A-9   Tax Services

A-10  Reinsurance Management and Administration Services

A-11  Management Services

A-12  Printing, Record, File, Mail and Supply Services

B     Addresses for Notices

                                        7
<Page>

                                   Exhibit A-1

                Underwriting and New Business Processing Services

Services related to underwriting and new business processes including, but not
limited to:

1.    Underwriting and risk consulting services.

2.    Analysis of underwriting standards.

3.    Assistance and advice in the development of appropriate underwriting
      standards in accordance with all laws and regulations of the Company's
      state.

4.    Perform underwriting in accordance with Company guidelines.

5.    Provide medical and/or technical support and advice to underwriting.

6.    Approve for issue all applications which meet underwriting criteria.

7.    Process all approved applications and issue and deliver policies to
      policyholders.

8.    Financial and other reporting in connection with underwriting and new
      business processing.

                                        8
<Page>

                                   Exhibit A-2

                       Licensing and Contracting Services

Services related to producer licensing and contracting including, but not
limited to:

      1.  Assist with pre-appointment investigations of producers.

      2.  Administer producer licenses, contracts and producer compensation and
          maintain a computer database for license and contract status.

                                        9
<Page>

                                   Exhibit A-3

                   Policyowner and Claims Processing Services

Services related to policyowner and claims processing including, but not limited
to:

      1.  Bill policyholders.

      2.  Collect premiums.

      3.  Respond to customer inquiries by phone or letter.

      4.  Administer policy changes.

      5.  Administration and support for claims.

      6.  Process claims and/or render legal, medical or technical support and
          advice relating to the processing, settlement and payment of claims.

      7.  Surrender, lapse and maturity processing.

      8.  Distribute benefits.

      9.  Financial and other reporting in connection with policyowner and
          processing services.

                                       10
<Page>

                                   Exhibit A-4

                               Actuarial Services

Actuarial related services including but not limited to:

      1.  Actuarial consulting services, including clerical, technical and
          product actuarial support and product development support.

      2.  Prepare actuarial reports, opinions and memoranda and assist with
          asset/liability management and cash flow testing.

      3.  Conduct product experience studies.

      4.  Prepare reserve calculations and valuations.

      5.  Develop new products.

      6.  Evaluate product performance versus expectations.

      7.  Financial and other reporting in connection with actuarial services.

                                       11
<Page>

                                   Exhibit A-5

                              Information Services

Services related to information management including, but not limited to:

      1.  Professional, technical, supervisory, programming and clerical support
          for information services.

      2.  Informational and computer services may be in the nature of
          applications and programming support, enhancing existing systems,
          helping to install new systems.

      3.  Develop data processing systems strategy.

      4.  Implement systems strategy.

      5.  Program computers.

      6.  Provide data center services, including maintenance and support of
          mainframe and distribution process hardware and software.

      7.  Standard systems for product administration, accounts payable,
          accounting and financial reporting, human resource management and
          inventory control.

      8.  Manage data and voice communications systems.

      9.  Manage local area networks and other desktop software and systems.

      10. Provide data security and maintain effective disaster recovery
          program.

      11. Purchase hardware, software and supplies.

Subject to the terms (including any limitations and restrictions) of any
applicable software or hardware licensing agreement then in effect between
Service Provider and any licensor, Service Provider shall, upon termination of
this Agreement, grant to Company a perpetual license, without payment of any
fee, in any electronic data processing software developed or used by the Service
Provider in connection with the Services provided to the Company hereunder if
such software is not commercially available and is necessary, in the Company's
reasonable judgment, for the Company to perform subsequent to termination the
functions provided by the Service Provider hereunder.

                                       12
<Page>

                                   Exhibit A-6

                 Legal, Risk Management and Compliance Services

Services related to legal, risk management and compliance including, but not
limited to:

      1.  Provide counsel, advice and assistance in any matter of law, corporate
          governance and governmental relations, including advisory and
          consulting services, in connection with the maintenance of corporate
          existence, licenses, dealing with regulatory agencies, development of
          products, contracts and legal documents, product approvals,
          registration and filing of insurance and securities products, handling
          of claims and matters involving legal controversy, assist with dispute
          resolution, select, retain and manage outside counsel and provide
          other legal services as reasonably required or requested.

      2.  Provide assistance in any matter relating to risk management,
          including procurement of fidelity bond insurance, blanket bonds,
          general liability insurance, property damage insurance, directors' and
          officers' liability insurance, workers compensation, and any other
          insurance purchased by the Company.

      3.  Assist in the development and maintenance of a corporate compliance
          program and a state insurance fraud reporting program. Assist in
          maintaining appropriate records and systems in connection with the
          Company's compliance obligations under application state law.

      4.  Provide assistance with internal audit including review of operational
          procedures, performance of compliance tests, and assist to independent
          auditors.

                                       13
<Page>

                                   Exhibit A-7

                             Human Resource Services

Services related to human resource management including, but not limited to:

      1.  Personnel recruiting and support services.

      2.  Design and implementation of human resources training.

      3.  Compensation studies and benefits consulting.

      4.  Support employee communications.

      5.  Payroll services.

      6.  Benefits compensation and design and administration.

      7.  Employee relations.

                                       14
<Page>

                                   Exhibit A-8

                     Marketing and Sales Promotion Services

Services related to marketing and sales promotion including, but not limited to:

      1.  Prepare sales promotional items, advertising materials and artwork,
          design, text and articles relevant to such work, including clerical,
          technical and supervisory support and related communications.

      2.  Support general communications with producers.

      3.  Conduct formal insurance market research.

      4.  Develop sales illustrations, advertising materials, and software for
          products, in compliance with state laws.

      5.  Design and implement training programs, including product and industry
          developments and legal compliance.

      6.  Distribute to employees and/or agents underwriting guidelines for the
          products, where applicable.

      7.  Analyze and develop compensation and benefit plans for general agents
          and agents.

      8.  Plan and support of producer conferences.

                                       15
<Page>

                                   Exhibit A-9

                                  Tax Services

Services related to tax including, but not limited to:

      1.  Maintenance of tax compliance, including tax return preparation and
          review of financial statement tax provisions.

      2.  Management of tax and audit appeals, including processing information
          requests, protest preparation, and participation in any appeals
          conference.

      3.  Direction of tax research and planning, including research of
          compliance issues for consistency, development of tax strategies and
          working with new legislative proposals.

      4.  Administration of tax liens, levies and garnishment of wages of
          Company employees and agents

                                       16
<Page>

                                  Exhibit A-10

               Reinsurance Management and Administration Services

Services related to reinsurance management and administration including, but not
limited to:

      1.  Advise with respect to reinsurance retention limits.

      2.  Advice and support with respect to negotiation of reinsurance
          treaties.

      3.  Advice and support with respect to the management of reinsurer
          relationships.

                                       17
<Page>

                                  Exhibit A-11

                               Management Services

Services related to general management including, but not limited to:

      1.  Consultative and advisory services to the Company's senior executive
          officers and staff with respect to conduct of the Company's business
          operations and the execution of directives and resolutions of the
          Company's Board of Directors pertaining to business operations and
          functions, including provision of personnel to serve as officers and
          directors of Company.

      2.  Consultation and participation in the Company's strategic planning
          process; the development of business goals, objectives and policies;
          the development of operational, administrative and quality programs;
          preparation of financial and other reports; and the coordination of
          such processes, goals, objectives, policies and programs with those of
          the holding company.

      3.  Advice and assistance with respect to maintenance of the Company's
          capital and surplus, the development and implementation of financing
          strategies and plans and the production of financial reports and
          records.

      4.  Representation of the Company's interests at government affairs and
          industry meetings; participation in the deliberation and affairs of
          trade associations and promotion of the Company's products and
          relationships with the public.

      5.  Consultative, advisory and administrative services to the Company's
          senior executive officers and staff in respect to development,
          implementation and administration of human resource programs and
          policies, the delivery of communications and information to employees
          regarding enterprise plans, objectives and results; and the
          maintenance of employee relations, morale and developmental
          opportunities.

      6.  Direction and performance of internal audits and arrangement for
          independent evaluation of business processes and internal control.

                                       18
<Page>

                                  Exhibit A-12

                Printing, Record, File, Mail and Supply Services

Services related to printing, records, files, mail and supplies including, but
not limited to:

      Printing, record, file, mail and supply services including, maintaining
      policy files; document control; production and distribution of standard
      forms, stationary, business cards and other material; arrangement of
      warehouse storage space; supply fulfillment; mail processing, delivery and
      shipping; participation in purchasing agreements; retrieval and production
      of documents for regulatory examinations and litigation; and development
      and administration of record retention programs.

                                       19
<Page>

                       EXHIBIT B - ING AFFILIATE INSURERS

<Table>
<Caption>
              NAME                  DOMESTIC STATE         PRINCIPAL OFFICE                       PRINCIPAL MAILING ADDRESS
----------------------------------------------------------------------------------------------------------------------------------
<S>                                 <C>             <C>                                <C>
Security Life of Denver             Colorado        1290 Broadway                      Same
Insurance Company                                   Denver, CO 80203

First Columbine Life Insurance      Colorado        1290 Broadway                      Same
Company                                             Denver, CO 80203

Aetna Life Insurance and            Connecticut     151 Farmington Avenue              Same
Annuity Company                                     Hartford, CT 06156

Golden American Life Insurance      Delaware        1209 Orange Street                 1475 Dunwood Drive
Company                                             Wilmington, DE 19801               West Chester, PA 19380

Aetna Insurance Company of America  Florida         5100 West Lemon Street, Suite 213  151 Farmington Avenue
                                                    Tampa, FL 33609                    Hartford, CT 06156

Life Insurance Company of           Georgia         5780 Powers Ferry Road, N.W.       Same
Georgia                                             Atlanta, GA 30327

Ameribest Life Insurance            Georgia         5780 Powers Ferry Road, N.W.       909 Locust Street
Company                                             Atlanta, GA 30327                  Des Moines, IA 50309

Midwestern United Life              Indiana         8605 Kings Mill Place              1290 Broadway
Insurance Company                                   Fort Wayne, IN 46804               Denver, CO 80203-5699

Equitable Life Insurance            Iowa            909 Locust Street                  Same
Company of Iowa                                     Des Moines, IA 50309

ReliaStar Life Insurance            Minnesota       20 Washington Avenue South         Same
Company                                             Minneapolis, MN 55401

Security Connecticut Life           Minnesota       20 Washington Avenue South         20 Security Drive
Insurance Company                                   Minneapolis, MN 55401              Avon, CT 06001

USG Annuity and Life Company        Oklahoma        c/o Horace Rhodes                  909 Locust Street
                                                    201 RS Kerr, Suite 600             Des Moines, IA 50309
                                                    Oklahoma City, OK 73102

Southland Life Insurance            Texas           c/o CT Corp. System                5780 Powers Ferry Road
Company                                             350 North St. Paul Street          Atlanta, GA 30327
                                                    Dallas, TX 75201

United Life and Annuity             Texas           c/o CT Corp. System                909 Locust Street
Insurance Company                                   350 North St. Paul Street          Des Moines, IA 50309
                                                    Dallas, TX 75201

Northern Life Insurance Company     Washington      1501 Fourth Ave., Suite 1000       Same
                                                    Seattle, WA 98101-3616
</Table>

                                       20

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