Document:

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                                                                     EXHIBIT 4.6

                              STANDARD TRUST TERMS

                                 WITH RESPECT TO

                          ING USA GLOBAL FUNDING TRUST

                                 DATED AS OF [-]

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                                TABLE OF CONTENTS

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                                    ARTICLE 1
                                   DEFINITIONS
Section 1.01.  Definitions...............................................    1
Section 1.02.  Usage of Terms............................................    3
Section 1.03.  Section References........................................    3

                                    ARTICLE 2
                                CREATION OF TRUST

Section 2.01.  Name of the Trust.........................................    3
Section 2.02.  Office of the Trustee; Principal Place of Business........    3
Section 2.03.  Appointment of Trustee....................................    3
Section 2.04.  Trust Beneficial Interest.................................    3
Section 2.05.  Issuance of the Notes.....................................    4
Section 2.06.  Acquisition of Funding Agreement..........................    4
Section 2.07.  Security Interest in the Collateral.......................    4
Section 2.08.  Purposes of the Trust.....................................    4
Section 2.09.  Title to Collateral.......................................    4
Section 2.10.  Allocation of Trust Expenses..............................    4
Section 2.11.  Liability.................................................    4
Section 2.12.  Income Tax Treatment; Tax Returns and Reports.............    4
Section 2.13.  Situs of Trust............................................    5

                                    ARTICLE 3
                                 PAYMENT ACCOUNT

Section 3.01.  Payment Account...........................................    5

                                    ARTICLE 4
                                TRUST SECURITIES

Section 4.01.  Initial Ownership.........................................    6
Section 4.02.  Notes.....................................................    6
Section 4.03.  Registration of Transfer of Trust Beneficial Interest.....    6
Section 4.04.  Persons Deemed Holders of Trust Securities................    7
Section 4.05.  Maintenance of Office.....................................    7
Section 4.06.  Ownership of the Trust Beneficial Interest................    7
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                                    ARTICLE 5
                         REPRESENTATIONS AND WARRANTIES

Section 5.01.  Trustee...................................................    7
Section 5.02.  Trust Beneficial Owner....................................    8

                                    ARTICLE 6
                                     TRUSTEE

Section 6.01.  General Authority.........................................    8
Section 6.02.  General Duties............................................   14
Section 6.03.  Specific Duties...........................................   14
Section 6.04.  Acceptance of Trust and Duties; Limitation on Liability...   14
Section 6.05.  Reliance; Advice of Counsel...............................   17
Section 6.06.  Delegation of Authorities and Duties......................   18

                                    ARTICLE 7
                           LIQUIDATION AND TERMINATION

Section 7.01.  Termination Upon the Trust Expiration Date................   18
Section 7.02.  Termination of Agreement..................................   18
Section 7.03.  Liquidation...............................................   19

                                    ARTICLE 8
                        SUCCESSOR AND ADDITIONAL TRUSTEES

Section 8.01.  Eligibility Requirements for the Trustee..................   19
Section 8.02.  Resignation or Removal of the Trustee.....................   20
Section 8.03.  Successor Trustee.........................................   20
Section 8.04.  Merger or Consolidation of Trustee........................   21
Section 8.05.  Appointment of Co-Trustee or Separate Trustee.............   21
Section 8.06.  Trustee May Own Notes.....................................   22

                                    ARTICLE 9
                    VOTING; ACTS OF SECURITYHOLDERS; MEETINGS

Section 9.01.  Limitations on Voting Rights..............................   23
Section 9.02.  Meetings of the Trust Beneficial Owner....................   23

                                   ARTICLE 10
                            MISCELLANEOUS PROVISIONS

Section 10.01. Limitation on Rights of Securityholders...................   23
Section 10.02. Amendment.................................................   24
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Section 10.03. Notice....................................................   25
Section 10.04. No Recourse...............................................   26
Section 10.05. No Petition...............................................   26
Section 10.06. Governing Law.............................................   26
Section 10.07. Severability..............................................   26
Section 10.08. Trust Securities Nonassessable and Fully Paid.............   26
Section 10.09. Third-Party Beneficiaries.................................   26
Section 10.10. Acknowledgment of Multiple Roles..........................   26
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                              STANDARD TRUST TERMS

      This document constitutes the Standard Trust Terms, dated as of [-], which
will be incorporated by reference in the Trust Agreement (specified in Section A
of the Omnibus Instrument, as defined in the Indenture (as defined below))
between U.S. Bank National Association, a national banking association, as
trustee (the "Trustee"), and GSS Holdings II, Inc., a Delaware corporation, as
trust beneficial owner (the "Trust Beneficial Owner").

      These Standard Trust Terms shall be of no force and effect unless and
until incorporated by reference in, and then only to the extent not modified by,
such Trust Agreement.

      The following terms and provisions shall govern the activities of the
Trust (as defined in the Indenture) subject to contrary terms and provisions
expressly adopted in such Trust Agreement, which contrary terms shall be
controlling.

                                   WITNESSETH:

      WHEREAS, the Trustee and the Trust Beneficial Owner desire to establish a
trust for the purpose of issuing Notes (as defined in the Indenture) to
investors which will be secured, and payments with respect to which will be
funded, solely by the assets held in the Trust, and the proceeds of which will
be used to purchase the Funding Agreement (as defined in the Indenture) issued
by ING USA (as defined in the Indenture).

      NOW, THEREFORE, it being the intention of the parties hereto that the
Trust Agreement (as defined below) constitutes the governing instrument of the
Trust, the Trustee and the Trust Beneficial Owner agree as follows:

                                    ARTICLE 1
                                   DEFINITIONS

      Section 1.01. Definitions. All capitalized terms not otherwise defined
herein will have the meanings set forth in the Indenture. The following terms
have the meanings set forth below:

      "Corporate Trust Office" means the office of the Trustee located at 209 S.
LaSalle Street, Suite 300, Chicago, Illinois, 60604.

      "Funding Agreement Event of Default" means an "Event of Default" as
defined in the Funding Agreement.

      "Indenture" means that certain Indenture dated as of the date specified in
the Omnibus Instrument, by and among the Trust and the Indenture Trustee, Trust
Registrar,

                                       1
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Transfer Agent, Paying Agent and Calculation Agent, as may be amended, modified
or supplemented from time to time.

      "Licensed Marks" has the meaning specified in the License Agreement.

      "Payment Account" means each segregated non-interest-bearing corporate
trust account for the Trust maintained by the Trustee in its trust department in
which all amounts paid to the Trustee in respect of the Collateral will be held
and from which the Trustee shall make payments pursuant to Section 3.01(b) and
Article 7, to the extent such amounts are paid to the Trustee and deposited in
the Payment Account.

      "Securities Register" has the meaning specified in Section 4.03.

      "Securityholder" means each Person in whose name any Trust Security is
registered in the Securities Register or Register.

      "Standard Trust Terms" means these Standard Trust Terms, dated as of [-].

      "Standing Order" has the meaning set forth in Section 3.01(d).

      "Trust Agreement" means that certain Trust Agreement dated as of the date
specified in the Omnibus Instrument, by and between the Trustee and the Trust
Beneficial Owner, as may be amended, modified or supplemented from time to time,
which incorporates by reference these Standard Trust Terms.

      "Trust Beneficial Interest" means the undivided beneficial interest in the
assets held in the Trust, having such rights as provided for in the Trust
Agreement.

      "Trust Beneficial Owner" means the Person identified as the "Trust
Beneficial Owner" in the preamble to the Trust Agreement, in its capacity as the
sole beneficial owner of the Trust.

      "Trust Expenses" means any liabilities, obligations and expenses incurred,
contracted for or otherwise existing with respect to the Trust.

      "Trust Expiration Date" means the date specified in the Pricing Supplement
or such earlier date as all of the outstanding Notes are redeemed or repaid in
full by the Trust.

      "Trust Registrar" has the meaning specified in Section 4.03.

      "Trust Security" means a Note or the Trust Beneficial Interest.

                                       2
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      "Trustee" means the party named as such in the preamble to the Trust
Agreement and shall also include its permitted successors and assigns, or any
successor Trustee appointed, acting not in its individual capacity but solely as
Trustee under the Trust Agreement. If there shall be at any time more than one
Trustee hereunder, "Trustee" shall mean each such Trustee.

      Section 1.02. Usage of Terms. With respect to all terms used in these
Standard Trust Terms, the singular includes the plural and the plural the
singular; words importing any gender include the other genders; references to
"writing" include printing, typing, lithography, facsimile, electronic
transmissions and other means of reproducing words in a visible form; references
to agreements and other contractual instruments include all subsequent
amendments hereto or changes herein entered into in accordance with their
respective terms and not prohibited by the Trust Agreement; references to
Persons include their permitted successors and assigns; and the terms "include"
or "including" mean "include without limitation" or "including without
limitation."

      Section 1.03. Section References. All references to Articles, Sections,
paragraphs, subsections, exhibits and schedules shall be to such portions of
these Standard Trust Terms unless otherwise expressly provided.

                                    ARTICLE 2
                                CREATION OF TRUST

      Section 2.01. Name of the Trust. The Trust created under the Trust
Agreement shall have the name specified in the Omnibus Instrument. The Trust's
activities shall be conducted under the name of the Trust.

      Section 2.02. Office of the Trustee; Principal Place of Business. The
principal office of the Trust shall be in care of the Trustee at the Corporate
Trust Office, or such other address in the State of Illinois as the Trustee may
designate by written notice to the Trust Beneficial Owner, the Indenture Trustee
and the Rating Agencies.

      Section 2.03. Appointment of Trustee. The parties to the Trust Agreement
hereby appoint the Trustee as trustee of the Trust, to have all rights, powers
and duties set forth in the Trust Agreement and in accordance with the
applicable law with respect to accomplishing the purposes of the Trust.

      Section 2.04. Trust Beneficial Interest. Contemporaneously with the
execution and delivery of the Trust Agreement, the Trustee, on behalf of the
Trust, shall cause the Trust Beneficial Owner to be recorded as the registered
owner of the Trust Beneficial Interest on the Securities Register, against
payment of $15 (multiplied by the issue price of the Notes in the case of Notes
that are discount notes) by the Trust Beneficial Owner to, or to an account at
the direction of, the Trustee.

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      Section 2.05. Issuance of the Notes. Promptly following the execution and
delivery of the Trust Agreement, the Trust shall, in accordance with the
Indenture, issue and deliver or cause to be issued and delivered the aggregate
principal amount of the Notes specified in the Pricing Supplement or supplement
to the Indenture against payment therefor. The Holders of the Notes shall only
have a right to receive payments from the Collateral as described in the
Indenture and shall have no right to receive payments under the assets held in
any other trust organized under the Program.

      Section 2.06. Acquisition of Funding Agreement. Contemporaneously with the
issuance and delivery of the Notes, the Trust shall acquire the Funding
Agreement.

      Section 2.07. Security Interest in the Collateral. Contemporaneously with
the issuance and delivery of the Notes, pursuant to the Indenture, the Trust
shall collaterally assign the Funding Agreement to the Indenture Trustee, for
the benefit of the Holders of the Notes, and grant to the Indenture Trustee, for
the benefit of the Holders of the Notes, a first priority perfected security
interest in and to the Collateral, including, without limitation, the Funding
Agreement purchased by the Trust.

      Section 2.08. Purposes of the Trust. The exclusive purposes and functions
of the Trust are (a) to issue and sell the Notes and the Trust Beneficial
Interest, (b) to use the proceeds of the sale of the Notes and the Trust
Beneficial Interest to acquire the Funding Agreement, (c) to collaterally assign
and grant a security interest in the Funding Agreement in favor of the Indenture
Trustee, (d) to pay amounts due in respect of the Notes and the Trust Beneficial
Interest, (e) to enter into the agreements and to take such actions as the
Trustee has the power and authority to take pursuant to Section 6.01, as
applicable, and (f) to engage in those activities necessary, advisable or
incidental thereto (such as registering the transfer of the Trust Securities).

      Section 2.09. Title to Collateral. Legal title to the Collateral shall be
vested at all times in the Trust as a separate legal entity and shall be held
and administered by the Trustee for the benefit of the Trust and each
Securityholder, except that, with respect to the Funding Agreement collaterally
assigned to the Indenture Trustee, legal title to the Funding Agreement shall be
recorded at all times in the books and records of ING USA in the name of the
Indenture Trustee, for the benefit of the Holders.

      Section 2.10. Allocation of Trust Expenses. Any costs and expenses of the
Trust shall be paid by ING USA pursuant to the applicable Expense and Indemnity
Agreement to the extent provided therein.

      Section 2.11. Liability. None of the Trustee or the Securityholders shall
have any personal liability for any liability or obligation of the Trust.

      Section 2.12. Income Tax Treatment; Tax Returns and Reports.

                                       4
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      (a) The Trust and the Trust Beneficial Owner agree, and by acceptance of a
beneficial interest in a Note each holder of a beneficial interest in a Note
agrees, for U.S. federal, state and local income and franchise tax purposes, to
(i) disregard the Trust and (ii) treat such Note as debt of ING USA. The Trust
covenants that it shall take no action inconsistent with such treatment
(including under Treasury Regulations Section 301.7701-2 or 301.7701-3). To the
extent the Trust cannot be disregarded for United States federal, state and
local income or franchise tax purposes, the Trust and Trust Beneficial Owner
agree, and by acceptance of a beneficial interest in a Note each holder of a
beneficial interest in a Note agrees, to treat (i) the Trust as a "grantor
trust" under Subpart E of Part I of Subchapter J of the Code (or the state or
local equivalent), owned by the holders of beneficial interests in the Notes and
the Trust Beneficial Owner and (ii) the Funding Agreement as debt of ING USA.

      (b) The Trustee shall prepare, file and sign or cause to be prepared,
filed and signed, consistent with the treatment of the Trust as disregarded, all
federal, state and local income tax and information returns and reports required
to be filed with respect to the Trust and the Notes under any applicable
federal, state or local tax statute or any rule or regulation under any of them.
The Trustee shall keep copies or cause copies to be kept of any such tax and
information returns and reports required to be filed.

      Section 2.13. Situs of Trust. The Trust shall be located in the
jurisdiction set forth in the Trust Agreement. All bank accounts maintained by
the Trustee on behalf of the Trust shall be located in such jurisdiction except
that those accounts established under the Indenture shall be maintained with the
Indenture Trustee in accordance with the Indenture. The Trust shall not have any
employees in any jurisdiction other than in such jurisdiction. Except as
otherwise set forth in the Program Documents, payments will be received by the
Trust only in such jurisdiction and payments will be made by the Trust only from
such jurisdiction.

                                    ARTICLE 3
                                 PAYMENT ACCOUNT

      Section 3.01. Payment Account.

      (a) On the Original Issue Date, the Trustee shall establish a Payment
Account. The Trustee and any agent of the Trustee shall have exclusive control
and sole right of withdrawal with respect to the Payment Account for the purpose
of making deposits in and withdrawals from the Payment Account in accordance
with the Trust Agreement and the Indenture. Subject to the Indenture, all monies
or other property received by the Trustee on behalf of the Trust in respect of
the Collateral will be deposited in the Payment Account. All monies and other
property deposited or held from time to time in the Payment Account shall be
held by the Trustee in the Payment Account for the exclusive benefit of the
Trust Beneficial Owner, subject to the security interest in the Collateral in
favor of the Indenture Trustee on behalf of the Holders of the Notes, and for
distribution by the Trustee as provided in the Trust Agreement, including (and
subject to) any priority of payments provided for in the Trust Agreement.

      (b) Except for payments made on the Trust Expiration Date or otherwise
pursuant to Section 7.03 and subject to Section 3.01(a), all monies and other
property deposited into the Payment Account shall be distributed by the Trust as
follows:

                                       5
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      first, to the Indenture Trustee for the payment of all amounts then due
and unpaid upon the Notes, if any, in accordance with the Indenture; and

      second, to the Trust Beneficial Owner all of the amounts that would be
payable under the first clause of Section 5.02 of the Indenture to the Trust
Beneficial Owner (as if the Trust Beneficial Owner held a Note with an original
principal amount of $15 (multiplied by the issue price of the Notes in the case
of Notes that are discount notes)).

      Any remaining monies and other property deposited into the Payment Account
shall be distributed ratably in proportion to their original principal amounts
to the Holders last noted in the Register as the Holders of the Notes and the
Trust Beneficial Owner (as if the Trust Beneficial Owner held a Note with an
original principal amount of $15 (multiplied by the issue price of the Notes in
the case of Notes that are discount notes)).

      (c) The Trustee shall deposit in the Payment Account, promptly upon
receipt, any payments received with respect to the Collateral. Amounts held in
the Payment Account shall not be invested by the Trustee pending the
distribution of such amounts to cover the Trust's obligations on the Notes or
the Trust Beneficial Interest.

      (d) Notwithstanding anything herein to the contrary, the Trustee, on
behalf of the Trust, shall issue a standing order (the "Standing Order") to the
Indenture Trustee pursuant to which the Indenture Trustee shall distribute all
amounts due and unpaid under Section 3.01(b). For so long as (i) the Trustee, on
behalf of the Trust, has not rescinded the Standing Order and (ii) the Indenture
Trustee is able to, and does, comply with the Standing Order, the Trustee will
not be required to establish a Payment Account in accordance with Section 3.01.

                                    ARTICLE 4
                                TRUST SECURITIES

      Section 4.01. Initial Ownership. Upon the creation of the Trust, the Trust
Beneficial Owner shall be the sole beneficial owner of such Trust.

      Section 4.02. Notes. The Notes will be issued pursuant to and be governed
by the Indenture.

      Section 4.03. Registration of Transfer of Trust Beneficial Interest.

      (a) The Trustee or its agent (in this capacity, the "Trust Registrar")
shall maintain a register or registers for the Trust for the purpose, subject to
Section 4.06, of registering the transfer of the Trust Beneficial Interest (a
"Securities Register"). Pursuant to the Indenture, the Trust will appoint a
registrar to maintain the Register.

      (b) The Trust Registrar shall not be required to register the transfer of
the Trust

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Beneficial Interest in any manner inconsistent with the terms of the Trust
Agreement or the Indenture.

      Section 4.04. Persons Deemed Holders of Trust Securities. The Trustee and
the Trust Registrar shall treat the Person in whose name any Trust Beneficial
Interest is registered as the owner of such Trust Beneficial Interest for all
purposes whatsoever, and none of the Trustee and the Trust Registrar shall be
bound by any notice to the contrary. The Trustee shall treat the Person
determined in accordance with Section 2.12 of the Indenture as the owner of the
applicable Note(s) for all purposes whatsoever, and the Trustee shall not be
bound by any notice to the contrary.

      Section 4.05. Maintenance of Office. Subject to the provisions of the
Indenture, the Trustee shall maintain an office or offices where notices and
demands to or upon the Trustee in respect of the Trust Securities may be served.
The Trustee initially designates its Corporate Trust Office as the office for
such purposes. The Trustee shall give prompt written notice to the Trust
Beneficial Owner and the Indenture Trustee of any change in the location of the
register or any office or agency.

      Section 4.06. Ownership of the Trust Beneficial Interest. On the Original
Issue Date, the Trust Beneficial Owner shall acquire and, thereafter, retain
beneficial and record ownership of the Trust Beneficial Interest. The Trust
Beneficial Interest shall not be certificated. To the fullest extent permitted
by law, any attempted transfer of the Trust Beneficial Interest shall be void.

                                    ARTICLE 5
                         REPRESENTATIONS AND WARRANTIES

      Section 5.01. Trustee. The Trustee represents and warrants for the benefit
of the Securityholders as follows:

      (a) it is a national banking association duly organized, validly existing
and in good standing under the laws of the United States and it is a "bank"
within the meaning of Section 581 of the Code;

      (b) it is a "United States person" within the meaning of Section
7701(a)(30) of the Code;

      (c) it has full corporate or other power, authority and legal right to
execute, deliver and perform its obligations under the Trust Agreement and has
taken all necessary action to authorize the execution, delivery and performance
by it of the Trust Agreement;

      (d) the Trust Agreement has been duly authorized, executed and delivered
by it and constitutes the valid and legally binding agreement of it enforceable
against it in accordance with its terms, subject to bankruptcy, insolvency,
fraudulent transfer,

                                       7
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reorganization, moratorium and similar laws of general applicability relating to
or affecting creditors' rights and to general principles of equity;

      (e) neither the execution or delivery by it of the Trust Agreement, nor
the performance by it of its obligations under the Trust Agreement, will (i)
violate its organizational documents, (ii) violate any provision of, or
constitute, with or without notice or lapse of time, a default under, or result
in the creation or imposition of any Lien on any properties or assets held in
the Trust pursuant to the provisions of, any indenture, mortgage, credit
agreement, license or other agreement or instrument to which it is a party or by
which it is bound which would materially and adversely affect the Trust, or
(iii) violate any law, governmental rule or regulation of the United States
governing the banking, trust or general powers of it or any order, judgment or
decree applicable to it;

      (f) the authorization, execution or delivery by it of the Trust Agreement
and the consummation of any of the transactions by it contemplated by the Trust
Agreement do not require the consent or approval of, the giving of notice to,
the registration with or the taking of any other action with respect to any
governmental authority or agency; and

      (g) there are no proceedings pending or, to the best of its knowledge,
threatened against or affecting it in any court or before any governmental
authority, agency or arbitration board or tribunal which, individually or in the
aggregate, would materially and adversely affect the Trust or would question the
right, power and authority of it to enter into or perform its obligations under
the Trust Agreement.

      Section 5.02. Trust Beneficial Owner. The Trust Beneficial Owner hereby
represents and warrants that, to the fullest extent permitted by law, it has
irrevocably waived any right or interest it may have under the Trust Agreement,
by operation of law or equity, to direct or otherwise require the Trustee to
initiate or consent to any bankruptcy, insolvency or receivership proceedings,
it being expressly understood that any such action by the Trustee shall be
undertaken or refrained from, in the Trustee's sole and absolute discretion,
without regard to any rights or interests of the Trust Beneficial Owner.

                                    ARTICLE 6
                                     TRUSTEE

      Section 6.01. General Authority.

      (a) The Trustee shall conduct the affairs of the Trust in accordance with
the terms of the Trust Agreement. Subject to the limitations set forth in
Section 6.01(b), the Trustee shall have the power and authority to act on behalf
of the Trust, with respect to the following matters:

                                       8
<PAGE>

      (i) to execute and deliver the Notes and the Trust Beneficial Interest in
accordance with the Trust Agreement and the Indenture;

      (ii) to cause the Trust to perform the Trust Agreement and to enter into,
and to execute, deliver and perform on behalf of itself, the Program Documents
to which it is or may become a party and such other certificates, amendments or
other documents or agreements as may be necessary, contemplated by or desirable
in connection with the purposes and function of the Trust or any of such Program
Documents;

      (iii) subject to the Indenture, to purchase, receive and maintain custody
of the Funding Agreement and to exercise all of the rights, powers and
privileges of an owner or policyholder of the Funding Agreement;

      (iv) to grant to the Indenture Trustee a first priority perfected security
interest in the Collateral and to collaterally assign the rights, title and
interest of the Trust in such Collateral to the Indenture Trustee for the
benefit of the Holders and to seek release of such security interest upon
payment in full of all amounts required to be paid with respect to the Notes
pursuant to the terms and conditions of the Notes or the Indenture;

      (v) to establish the Payment Account;

      (vi) subject to Section 4.06, to cause any transfer of the Trust
Beneficial Interest to be registered in accordance with the Trust Agreement;

      (vii) to send notices regarding the Trust Securities and the Funding
Agreement to ING USA, the Indenture Trustee, the Rating Agencies, the Trust
Beneficial Owner and the Relevant Agents in accordance with the Funding
Agreement, the Distribution Agreement and the Trust Agreement;

      (viii) to take all actions necessary or appropriate to enable the Trust to
comply with Section 2.12 regarding income tax treatment, tax returns and
information reporting;

      (ix) after the occurrence of a Funding Agreement Event of Default actually
known to a Responsible Officer of the Trustee, subject to the Indenture, to take
any action as it may from time to time determine (based solely upon the advice
of counsel) is necessary or advisable to give effect to the terms of the Trust
Agreement and to protect and conserve the Collateral for the benefit of each
Securityholder (without consideration of the effect of any such action on any
particular Securityholder) and, within five Business Days after the occurrence
of a Funding Agreement Event of Default actually known to a Responsible Officer
of

                                       9
<PAGE>

the Trustee, to give notice thereof to the Trust Beneficial Owner and the
Indenture Trustee;

      (x) to cause to be paid, on behalf of the Trust generally or with respect
to any Trust Securities, any amounts due and owing by the Trust under any of the
Program Documents or any other documents or instruments to which the Trust is a
party, in all cases in accordance with the Program Documents; provided, that
such amounts shall be paid by the Trustee only to the extent the Trustee has
access to sufficient assets of the Trust to make such payments;

      (xi) to the extent permitted by the Trust Agreement, to participate in the
winding up of the affairs of and liquidation of the Trust;

      (xii) subject to the Indenture, to take any action and to execute any
documents on behalf of the Trust incidental to the foregoing as the Trustee may
from time to time determine (based on the advice of counsel) is necessary or
advisable to give effect to the terms of the Trust Agreement for the benefit of
each Securityholder (without consideration of the effect of any such action on
any particular Securityholder);

      (xiii) to hold, maintain and preserve copies of the executed Program
Documents and copies of other documents or instruments executed by the Trust;
and

      (xiv) to enter into agreements with accountants so that such accountants,
subject to the receipt of all necessary information, will provide all clerical,
bookkeeping and other administrative services necessary and appropriate for the
administration of the Trust, including, without limitation, maintenance of all
books and records of the Trust relating to the fees, costs and expenses of the
Trust, which books and records shall be maintained separately from books and
records of the Trustee, maintenance of records of cash payments and
disbursements (excluding principal and interest on any Funding Agreement) of the
Trust in accordance with generally accepted accounting principles, preparation
for audit of such periodic financial statements as may be necessary or
appropriate and taking such other administrative or ministerial actions as may
be incidental or reasonably necessary to the accomplishment of the actions of
the Trustee authorized in this Trust Agreement or to the accomplishment of the
purposes, duties and responsibilities of the Trust under any of the Program
Documents and any other document or instrument to which the Trust is a party to
the extent not otherwise the responsibility of the Indenture Trustee, a Paying
Agent or a Trust Registrar.

                                       10
<PAGE>

      It is expressly understood and agreed that the Trustee shall be entitled
to engage outside counsel, independent accountants and other experts appointed
with due care to assist the Trustee in connection with the performance of its
duties and powers set forth in this Section 6.01(a), including, without
limitation, the preparation of all tax reports and returns, certificates,
reports, opinions, notices or any other documents. The Trustee shall be entitled
to rely conclusively on the advice of such counsel, accountants and other
experts in the performance of all its duties under the Trust Agreement and shall
have no liability for any documents prepared by such counsel, accountants or
experts or any action or inaction taken pursuant to the advice of such counsel,
accountants or experts. Any expenses of such counsel, accountants and experts
shall be paid by ING USA in accordance with the applicable Expense and Indemnity
Agreement to the extent provided therein.

      (b) So long as the Trust Agreement remains in effect, the Trust (and the
Trustee acting on behalf of the Trust) shall not undertake any business,
activity or transaction except as expressly provided for or contemplated by the
Trust Agreement or the Indenture. In particular, the Trust shall not, except as
otherwise contemplated by the Indenture:

            (i) sell, transfer, exchange, assign, lease, convey or otherwise
      dispose of any assets held by the Trust (owned as of the date of the Trust
      Agreement or thereafter acquired), including, without limitation, any
      portion of the Collateral, except as expressly permitted under the
      Indenture;

            (ii) incur or otherwise become liable, directly or indirectly, for
      any Indebtedness or Contingent Obligation except for the Notes issued
      pursuant to the Indenture and the transactions contemplated under the
      Indenture;

            (iii) engage in any business or activity other than in connection
      with, or relating to, (a) the performance of the Trust Agreement and the
      execution, delivery and performance of any documents (other than the Trust
      Agreement), including the Program Documents, relating to the Notes issued
      under the Indenture and the transactions contemplated thereby, and (b) the
      issuance of the Notes pursuant to the Indenture;

            (iv) (a) permit the validity or effectiveness of the Indenture or
      any grant of security - interest in or assignment for collateral purposes
      of the Collateral to be impaired, or permit a Lien created under the
      Indenture to be amended, hypothecated, subordinated, terminated or
      discharged, or permit any Person to be released from any covenants or
      obligations under any document or agreement assigned to the Indenture
      Trustee, except as may be expressly permitted under the Indenture, (b)
      create, incur, - assume or permit any Lien or other encumbrance (other
      than a Lien created under the Indenture) on any of its properties or
      assets

                                       11
<PAGE>

      owned or thereafter acquired, or any interest therein or the proceeds
      thereof, or (c) permit a Lien created under the - Indenture not to
      constitute a valid first priority perfected security interest in the
      Collateral;

            (v) amend, modify or fail to comply with any material provision of
      the Trust Agreement except for any amendment or modification of the Trust
      Agreement expressly permitted thereunder;

            (vi) own any subsidiary or lend or advance any funds to, or make any
      investment in, any Person, except for an investment in the Funding
      Agreement or the investment of any funds held by the Indenture Trustee,
      the Paying Agent or the Trustee as provided in the Indenture or the Trust
      Agreement;

            (vii) directly or indirectly declare or make any distribution or
      other payment to, or redeem or otherwise acquire or retire for value the
      interests of, the Trust Beneficial Owner if any amount under the Notes is
      due and unpaid, or directly or indirectly redeem or otherwise acquire or
      retire for value any Indebtedness or Contingent Obligation other than the
      Notes;

            (viii) exercise any rights with respect to the Collateral except at
      the written direction of, or with the prior written approval of, the
      Indenture Trustee;

            (ix) cause or, to the fullest extent permitted by law, permit the
      sale or other transfer of all or a portion of the Trust Beneficial
      Interest, or cause or, to the fullest extent permitted by law, permit the
      creation, incurrence, assumption or existence of any Lien on all or a
      portion of the Trust Beneficial Interest;

            (x) become an "investment company" or come under the "control" of an
      "investment company," as such terms are defined in the Investment Company
      Act;

            (xi) enter into any transaction of merger or consolidation or
      liquidate or dissolve itself (or, to the fullest extent permitted by law,
      suffer any liquidation or dissolution), or acquire by purchase or
      otherwise all or substantially all the business or assets of, or any stock
      or other evidence of beneficial ownership of, any other Person;

            (xii) take any action that would cause it not to be disregarded or
      treated as a grantor trust (assuming it were not disregarded) for United
      States federal income tax purposes;

            (xiii) have any subsidiaries, employees or agents other than the
      Trustee and other persons necessary to conduct its business and enter into
      transactions contemplated under the Program Documents;

                                       12
<PAGE>

            (xiv) have an interest in any bank account other than (a) those
      accounts required under the Program Documents, and (b) those accounts
      expressly permitted by the Indenture Trustee; provided that any interest
      therein shall be charged or otherwise secured in favor of the Indenture
      Trustee;

            (xv) permit any Affiliate, employee or officer of ING USA or any
      agent appointed under the Distribution Agreement to be a trustee of the
      Trust;

            (xvi) issue Notes under the Indenture unless (a) the Trust has
      purchased or will - simultaneously purchase the Funding Agreement from ING
      USA to secure such Notes, (b) - ING USA has affirmed in writing to the
      Trust that it has made or simultaneously will make changes to its books
      and records to reflect the granting of a security interest in, and the
      making of an assignment for collateral purposes of, the Funding Agreement
      by the Trust to the Indenture Trustee, and (c) the Trust has taken such
      other steps - as may be necessary to cause the grant of a security
      interest in, and assignment for collateral purposes of, the Collateral to
      the Indenture Trustee to be perfected for purposes of the UCC or effective
      against the Trust's creditors and subsequent purchasers of the Collateral
      pursuant to insurance or other applicable law;

            (xvii) commingle the assets of the Trust with assets of any
      Affiliates (including any other trust organized under the Program), or
      guarantee any obligation of any Affiliates (including any other trust
      organized under the Program); or

            (xviii) maintain any joint account with any Person, become a party,
      whether as co-obligor or otherwise, to any agreement to which any Person
      is a party (other than in respect of the Program Documents), or become
      liable as a guarantor or otherwise with respect to any Indebtedness or
      contractual obligation of any Person.

      (c) The Trustee shall, based on the advice of counsel, defend against all
claims and demands of all Persons at any time claiming any Lien on any of the
assets of the Trust adverse to the interest of the Trust or any Securityholder,
other than the security interests in the Collateral granted in favor of the
Indenture Trustee for the benefit of each Holder of the Notes pursuant to the
Indenture.

      (d) If and for so long as the Funding Agreement is held by the Trustee for
the benefit of the Trust, the Trustee shall not (i) waive any default under the
Funding Agreement or (ii) consent to any amendment, modification or termination
of the Funding Agreement, without, in each case, obtaining the prior approval of
the Indenture Trustee in accordance with the Indenture and an opinion of counsel
experienced in such matters to the effect that any such action shall not cause
the Trust not to be disregarded or treated as

                                       13
<PAGE>

a grantor trust (assuming it were not disregarded) for U.S. federal income tax
purposes.

      (e) The Trustee is authorized and directed to conduct the affairs of the
Trust and to operate the Trust (i) so that the Trust will not become required to
register as an "investment company" under the Investment Company Act, and (ii)
so that the Trust will not fail to be disregarded or treated as a grantor trust
(assuming it were not disregarded) for U.S. federal income tax purposes. In
connection with the preceding sentence, the Trustee shall have no duty to
determine whether any action it takes complies with the preceding sentence and
shall be entitled to rely conclusively on an opinion of counsel with respect to
any such matters.

      Section 6.02. General Duties. It shall be the duty of the Trustee to
discharge, or cause to be discharged, all of its responsibilities pursuant to
the terms of the Trust Agreement or any other documents or instruments to which
it is a party and to administer the Trust in accordance with the provisions of
the Trust Agreement and the other Program Documents and any other documents or
instruments to which the Trust is a party.

      Section 6.03. Specific Duties.

      (a) The Trustee undertakes to perform only such duties (i) as are
specifically set forth in the Trust Agreement, (ii) on behalf of the Trust, as
are specifically set forth in the Program Documents to which the Trust is a
party, and (iii) as it may be directed from time to time by the Trust Beneficial
Owner and the Indenture Trustee in accordance with the terms of the Trust
Agreement and the Indenture.

      (b) The Trustee agrees that it will not manage, control, use, sell,
dispose of or otherwise deal with the Collateral or the Licensed Marks except as
expressly required or permitted by the terms of the Trust Agreement, the
Indenture and the License Agreement, as applicable.

      Section 6.04. Acceptance of Trust and Duties; Limitation on Liability. The
Trustee accepts the trust created by the Trust Agreement and agrees to perform
its duties under the Trust Agreement with respect to the same, but only upon the
terms of the Trust Agreement. No implied covenants or obligations shall be read
into the Trust Agreement. The Trustee shall not be liable under the Trust
Agreement or any other Program Document under any circumstances or for any
action or failure to act, except for (i) its own willful misconduct, bad faith
or negligence, including, without limitation, its own willful misconduct, bad
faith or negligence that results in a breach of the Trust's obligations under
any of the Program Documents, or (ii) the inaccuracy of any representation or
warranty contained in the Trust Agreement expressly made by it. In particular
(but without limitation):

                                       14
<PAGE>

      (a) the Trustee shall not be liable for any error of judgment made in good
faith by any of its responsible officers, unless such error of judgment
constitutes negligence;

      (b) the Trustee shall not be liable with respect to any action taken or
omitted to be taken by it in good faith in accordance with the written
instructions of the Trust Beneficial Owner or the Indenture Trustee or pursuant
to the advice of counsel, accountants or other experts selected by it in good
faith;

      (c) no provision of the Trust Agreement shall require the Trustee to
expend or risk personal funds or otherwise incur any financial liability in the
performance of any of its rights or powers hereunder if the Trustee has
reasonable grounds for believing that repayment of such funds or adequate
indemnity against such risk or liability is not reasonably assured or provided
to it;

      (d) under no circumstances shall the Trustee be liable for indebtedness or
other obligations evidenced by or arising under the Trust Agreement, the Funding
Agreement or any related document, including the principal of and interest on
the Notes and payments on the Trust Beneficial Interest;

      (e) the Trustee shall not be responsible for, or in respect of, the
validity or sufficiency of the Trust Agreement or any related document or for
the due execution of the Trust Agreement by any party (except by the Trustee
itself) or for the form, character, genuineness, sufficiency, value or validity
of any of the Collateral, other than, in the case of the Trustee, the execution
of any certificate;

      (f) the Trustee shall not be liable for any action, inaction, default or
misconduct of the Indenture Trustee or any Paying Agent under the Indenture, the
Notes or any related documents or otherwise, and the Trustee shall not have any
obligation or liability to perform the obligations of the Trust under the Trust
Agreement or any related document or under any federal, state, foreign or local
tax or securities law, in each case, that are required to be performed by other
Persons, including the Indenture Trustee under the Indenture;

      (g) the Trustee shall not be liable for any action, inaction, default or
misconduct of ING USA and the Trustee shall not have any obligation or liability
to perform the obligations of ING USA under the Funding Agreement or any related
documents;

      (h) the Trustee shall not be under any obligation to exercise any of the
rights or powers vested in it by the Trust Agreement, or to institute, conduct
or defend any litigation under the Trust Agreement or otherwise or in relation
to the Trust Agreement or any related document, at the request, order or
direction of any Person unless such Person has offered to the Trustee security
or indemnity satisfactory to it against the costs, expenses and liabilities that
may be incurred by the Trustee. The right of the Trustee to

                                       15
<PAGE>

perform any discretionary act enumerated in the Trust Agreement or in any
related document shall not be construed as a duty, and the Trustee shall not be
answerable for other than its negligence or willful misconduct in the
performance of any such act;

      (i) except as expressly provided in the Trust Agreement in accepting the
trusts created by the Trust Agreement, the Trustee acts solely as trustee under
the Trust Agreement and not in its individual capacity, and all persons having
any claim against the Trustee by reason of the transactions contemplated by the
Trust Agreement shall look only to the Trust's property for payment or
satisfaction thereof;

      (j) the Trustee shall not have any responsibility or liability for or with
respect to the genuineness, value, sufficiency or validity of any Collateral,
and the Trustee shall in no event assume or incur any liability, duty or
obligation to the Trust Beneficial Owner or any other Person other than as
expressly provided for in the Trust Agreement;

      (k) the Trustee shall not be bound to make any investigation into the
facts or matters stated in any resolution, certificate, statement, instrument,
opinion, report, notice, request, direction, consent, order, bond, debenture,
note or other paper or document;

      (l) every provision of the Trust Agreement relating to the Trustee shall
be subject to the provisions of this Article 6;

      (m) the Trustee shall have no duty (i) except in accordance with the
written instructions furnished by the Trust Beneficial Owner or as provided in
the Trust Agreement, to see to any recording or filing of any document, (ii) to
confirm or verify any financial statements of the Trust Beneficial Owner or the
Indenture Trustee, (iii) to inspect the Trust Beneficial Owner's or the
Indenture Trustee's books and records at any time or (iv) to see to the payment
or discharge of any tax, assessment or other governmental charge or any lien or
encumbrance of any kind owing with respect to, assessed or levied against any
part of the Trust, except to the extent the Trustee has received funds, on
behalf of the Trust, pursuant to the applicable Expense and Indemnity Agreement
from ING USA in satisfaction of any such tax, assessment or other governmental
charge or any lien or encumbrance of any kind and in accordance with payment or
transfer instructions provided by ING USA;

      (n) the Trustee shall have no duty or obligation to manage, control, use,
sell, dispose of or otherwise deal with the Trust or to otherwise take or
refrain from taking any action under the Trust Agreement, except as expressly
required by the terms of the Trust Agreement, or as expressly provided in
written instructions from the Trust Beneficial Owner, and in no event shall the
Trustee have any implied duties or obligations under the Trust Agreement; the
Trustee nevertheless agrees that it will, at its own cost and expense, promptly
take all action as may be necessary to discharge any liens on any part of the
property of the Trust which result from claims against the Trustee personally
that are not

                                       16
<PAGE>

related to the ownership or the administration of the property of the Trust or
the transactions contemplated by the Program Documents;

      (o) the Trustee shall not be required to take any action under the Trust
Agreement if the Trustee shall reasonably determine or shall have been advised
by counsel that such action is contrary to the terms of the Trust Agreement or
is otherwise contrary to law;

      (p) the Trustee may fully rely upon and shall have no liability in
connection with calculations or instructions forwarded to the Trustee by the
Trust Beneficial Owner or the Indenture Trustee, nor shall the Trustee have any
obligation to furnish information to any Trust Beneficial Owner or other Person
if it has not received such information as it may need from the Trust Beneficial
Owner, the Indenture Trustee or any other Person;

      (q) the Trustee shall not be liable with respect to any act or omission in
good faith in accordance with the advice or direction of the Trust Beneficial
Owner or the Indenture Trustee. Whenever the Trustee is unable to decide between
alternative courses of action permitted or required by the terms of the Trust
Agreement, or is unsure as to the application, intent, interpretation or meaning
of any provision hereof, the Trustee may give notice (in such form as shall be
appropriate under the circumstances) to the Trust Beneficial Owner requesting
instructions as to the course of action to be adopted, and, to the extent the
Trustee acts in good faith in accordance with any such instruction received, the
Trustee shall not be liable on account of such action to any Person. If the
Trustee shall not have received appropriate instructions within ten days of such
notice (or within such shorter period of time as reasonably may be specified in
such notice or may be necessary under the circumstances), it may, but shall be
under no duty to, take or refrain from taking such action which is consistent,
in its view, with the Trust Agreement and as it shall deem to be in the best
interest of the relevant Trust Beneficial Owner, and the Trustee shall have no
liability to any Person for such action or inaction;

      (r) in no event whatsoever shall the Trustee be personally liable for any
representation, warranty, covenant, agreement, indebtedness or other obligation
of the Trust; and

      (s) the Trustee shall incur no liability if, by reason of any provision of
any present or future law or regulation thereunder, or by any force majeure
event, including but not limited to natural disaster, war or other circumstances
beyond its control, the Trustee shall be prevented or forbidden from doing or
performing any act or thing which the terms of the Trust Agreement provide shall
or may be done or performed.

      Section 6.05. Reliance; Advice of Counsel.

      (a) The Trustee shall incur no liability to anyone in acting upon any
signature, instrument, notice, resolution, request, consent, order, certificate,
report, opinion, bond or

                                       17
<PAGE>

other document or paper reasonably believed by it in good faith to be genuine
and signed by the proper party or parties. The Trustee may accept a certified
copy of a resolution of the board of directors or other governing body of any
corporate party as conclusive evidence that such resolution has been duly
adopted by such body and that the same is in full force and effect. As to any
fact or matter the manner of ascertainment of which is not specifically
prescribed in the Trust Agreement, the Trustee may for all purposes of the Trust
Agreement rely on a certificate, signed by the president or any vice president
or by the treasurer or any assistant treasurer or the secretary or any assistant
secretary of the relevant party, as to such fact or matter, and such certificate
shall constitute full protection to the Trustee for any action taken or omitted
to be taken by it in good faith in reliance thereon.

      (b) In the exercise or administration of the Trust, the Trustee (i) may
act directly or, at the expense of the Trust, through agents or attorneys
pursuant to agreements entered into with any of them, and the Trustee shall not
be liable for the action, inaction, default or misconduct of such agents or
attorneys if such agents or attorneys shall have been selected by the Trustee in
good faith and with reasonable care, and (ii) may consult with counsel,
accountants and other skilled persons to be selected in good faith and with
reasonable care and employed by it, and it shall not be liable for anything
done, suffered or omitted to be done in good faith by it in accordance with the
written opinion or advice of any such counsel, accountants or other skilled
persons.

      Section 6.06. Delegation of Authorities and Duties. The Trustee delegates
to the Indenture Trustee all duties required to be performed by the Indenture
Trustee pursuant to the terms of the Trust Agreement and the Indenture. The
Trustee undertakes no responsibility for the performance, or non-performance, of
any duties delegated to the Indenture Trustee under the Trust Agreement.

      Section 6.07. Acknowledgment of the Trustee. Notwithstanding anything to
the contrary contained in these Standard Trust Terms, the Trustee, acting on its
own behalf, acknowledges that any license, right or privilege granted to any
Trustee pursuant to the License Agreement is an exclusive license, right or
privilege of any such Trust and is not a license, right or privilege of the
Trustee in its individual capacity.

                                   ARTICLE 7
                           LIQUIDATION AND TERMINATION

      Section 7.01. Termination Upon the Trust Expiration Date. Unless earlier
terminated, the Trust shall terminate on the Trust Expiration Date.

      Section 7.02. Termination of Agreement. The Trust Agreement and the Trust
created and continued thereby shall terminate upon the latest to occur of the
following: (a) a distribution by the Trustee to Securityholders upon the
liquidation of the Trust

                                       18
<PAGE>

pursuant to Section 7.03 of all amounts required to be distributed under the
Trust Agreement upon the final payment of the Trust Securities; (b) the payment
of, or reasonable provision for payment of, all expenses and other liabilities
owed by the Trust; and (c) the discharge of all administrative duties of the
Trustee including the performance of any tax reporting obligations with respect
to the Trust or the Securityholders.

      Section 7.03. Liquidation. On the Trust Expiration Date, the remaining
Collateral and any other assets held in the Trust shall be liquidated and
distributed as follows: (i) the Trust shall first pay all amounts due and unpaid
on the Notes, if any, in accordance with the Indenture, (ii) the Trust shall
then pay any other claims, including expenses relating to such liquidation to
the extent not paid, or reasonably provided for, pursuant to the applicable
Expense and Indemnity Agreement, and (iii) the Trust shall then pay to the Trust
Beneficial Owner all of the amounts that would be payable under clause first of
Section 5.02 of the Indenture to the Trust Beneficial Owner as if the Trust
Beneficial Owner held a Note with an original principal amount of $15
(multiplied by the issue price of the Notes in the case of Notes that are
discount notes). Any remaining monies and other property shall be paid ratably
in proportion to their original principal amounts to the Holders last noted in
the Register as the Holders of the Notes and the Trust Beneficial Owner (as if
the Trust Beneficial Owner held a Note with an original principal amount of $15
(multiplied by the issue price of the Notes in the case of Notes that are
discount notes) and as if each such Holder continued to hold its Notes after all
amounts due on such Notes under the Indenture have been paid).

                                   ARTICLE 8
                        SUCCESSOR AND ADDITIONAL TRUSTEES

      Section 8.01. Eligibility Requirements for the Trustee. The Trustee shall
at all times (a) be a Person organized and doing business under the laws of the
United States or the State of Illinois, (b) be authorized to exercise corporate
trust powers, (c) have a combined capital and surplus of at least $50,000,000
and be subject to supervision or examination by Federal or State authorities,
(d) have (or have a parent which has) a rating of at least Baa3 by Moody's
Investors Service, Inc. or BBB- by Standard & Poor's Ratings Services, a
division of The McGraw-Hill Companies, Inc., (e) be a "bank" within the meaning
of Section 581 of the Code and (f) be a "United States person" within the
meaning of Section 7701(a)(30) of the Code. In addition, the Trustee shall be an
entity with its Corporate Trust Office in the State of Illinois. If the Trustee
shall publish reports of condition at least annually, pursuant to applicable law
or to the requirements of the aforesaid supervising or examining authority,
then, for the purpose of this Section 8.01, the combined capital and surplus of
the Trustee shall be deemed to be its combined capital and surplus as set forth
in its most recent report of condition so published. If at any time the Trustee
shall cease to be eligible in accordance with the provisions of this Section
8.01, the Trustee shall resign immediately in the manner and with the effect
specified in Section 8.02.

                                       19
<PAGE>

      Section 8.02. Resignation or Removal of the Trustee. The Trustee may at
any time resign and be discharged from its duties under the Trust Agreement and
the Trust created by the Trust Agreement by giving written notice thereof to the
Trust Beneficial Owner and the Indenture Trustee at least 90 days before the
date specified in such instrument. Upon receiving such notice of resignation,
the Trust Beneficial Owner shall promptly appoint a successor Trustee meeting
the qualifications set forth in Section 8.01 by written instrument, in
duplicate, one copy of which instrument shall be delivered to each of the
resigning Trustee, the successor Trustee, any remaining Trustees, the Indenture
Trustee and ING USA. If no successor Trustee shall have been so appointed and
have accepted appointment within 90 days after the giving of such notice of
resignation, the resigning Trustee may petition any court of competent
jurisdiction for the appointment of a successor Trustee.

      If at any time the Trustee shall cease to be eligible in accordance with
the provisions of Section 8.01 and shall fail to resign after written request
therefor by the Trust Beneficial Owner and the Indenture Trustee, or if at any
time the Trustee shall be legally unable to act or shall be adjudged bankrupt or
insolvent, or a receiver of the Trustee or of its property shall be appointed,
or any public officer shall take charge or control of the Trustee or of its
property or affairs for the purpose of rehabilitation, conservation or
liquidation, then the Trust Beneficial Owner and the Indenture Trustee may
remove such Trustee. If the Trust Beneficial Owner and the Indenture Trustee
shall remove the Trustee under the authority of the immediately preceding
sentence, the Trust Beneficial Owner shall promptly appoint a successor Trustee
meeting the qualification requirements of Section 8.01 by (i) the execution of a
written instrument, one copy of which instrument shall be delivered to each of
the outgoing Trustee so removed, the successor Trustee, the Indenture Trustee
and ING USA and (ii) the payment of all fees and expenses owed to the outgoing
Trustee.

      Any resignation or removal of the Trustee and appointment of a successor
Trustee pursuant to any of the provisions of this Section 8.02 shall not become
effective until all fees and expenses, including any indemnity payments, due to
the outgoing Trustee have been paid and until acceptance of appointment by the
successor Trustee pursuant to Section 8.03.

      Section 8.03. Successor Trustee. Any successor Trustee appointed pursuant
to Section 8.02 shall execute, acknowledge and deliver to the Trust Beneficial
Owner, the Indenture Trustee and the predecessor Trustee an instrument accepting
such appointment under the Trust Agreement, and thereupon the resignation or
removal of the predecessor Trustee shall become effective and such successor
Trustee, without any further act, deed or conveyance, shall become fully vested
with all the rights, powers, duties and obligations of its predecessor under the
Trust Agreement, with like effect as if originally named as Trustee. The
predecessor Trustee shall deliver to the successor Trustee all documents and
statements and monies held by it under the Trust Agreement; and the

                                       20
<PAGE>

predecessor Trustee shall execute and deliver such instruments and do such other
things as may reasonably be required for fully and certainly vesting and
confirming in the successor Trustee all such rights, powers, duties and
obligations.

      No successor Trustee shall accept appointment as provided in this Section
8.03 unless at the time of such acceptance such successor Trustee shall be
eligible pursuant to Section 8.01.

      Section 8.04. Merger or Consolidation of Trustee. Any Person into which
the Trustee may be merged or converted or with which it may be consolidated, or
any Person resulting from any merger, conversion or consolidation to which the
Trustee shall be a party, or any Person succeeding to all or substantially all
of the corporate trust business of the Trustee, shall, without the execution or
filing of any instrument or any further act on the part of any of the parties to
the Trust Agreement, anything in the Trust Agreement to the contrary
notwithstanding, be the successor of the Trustee under the Trust Agreement;
provided, such Person shall be eligible pursuant to Section 8.01; provided,
further, that the notice of such merger, conversion or consolidation shall be
mailed to each of the Trust Beneficial Owner and the Indenture Trustee not less
than ten (10) days prior to the closing date thereof.

      Section 8.05. Appointment of Co-Trustee or Separate Trustee.

      (a) Notwithstanding any other provisions of the Trust Agreement, at any
time, for the purpose of meeting any legal requirements of any jurisdiction in
which any part of any Collateral may at the time be located, the Trustee shall
have the power and shall execute and deliver all instruments to appoint one or
more Persons approved by the Trustee to act as co-trustee, jointly with it, or
as separate trustee or separate trustees, of all or any part of any Collateral,
and subject to Section 2.08 to vest in such Person, in such capacity, such title
to any Collateral, or any part thereof, and, subject to the other provisions of
this Section 8.05, such powers, duties, obligations, rights and trusts as the
Trustee may consider necessary or desirable. No co-trustee or separate trustee
under the Trust Agreement shall be required to meet the terms of eligibility as
a successor Trustee pursuant to Section 8.03 and no notice of the appointment of
any co-trustee or separate trustee shall be required; provided, however, that
any co-trustee or separate trustee must be a "United States person" within the
meaning of Section 7701(a)(30) of the Code and a "bank" within the meaning of
Section 581 of the Code.

      (b) Each separate trustee and co-trustee shall, to the extent permitted by
law, be appointed and act subject to the following provisions and conditions:

            (i) all rights, powers, duties and obligations conferred or imposed
      upon the Trustee shall be conferred upon and exercised or performed by the
      Trustee and such separate trustee or co-trustee jointly (it being
      understood that

                                       21
<PAGE>

      such separate trustee or co-trustee is not authorized to act separately
      without the Trustee joining in such act), except to the extent that under
      any law of any jurisdiction in which any particular act or acts are to be
      performed, the Trustee shall be incompetent or unqualified to perform such
      act or acts, in which event such rights, powers, duties and obligations
      (including the holding of title to the Trust or any portion thereof in any
      such jurisdiction) shall be exercised and performed singly by such
      separate trustee or co-trustee, but solely at the discretion of the
      Trustee;

            (ii) the Trustee may at any time accept the resignation of or remove
      any separate trustee or co-trustee; and

            (iii) no trustee shall be personally liable by reason of the act or
      omission of any other trustee under the Trust Agreement.

      (c) Any notice, request or other writing given to the Trustee shall be
deemed to have been given to each of the then separate trustee and co-trustee,
as effectively as if given to each of them. Every instrument appointing any
separate trustee or co-trustee shall refer to this Section 8.05 and the
conditions of this Article 8. Each separate trustee and co-trustee, upon its
acceptance of the trusts conferred, shall be vested with the estates or property
specified in its instruments of appointment, either jointly with the Trustee or
separately, as may be provided therein, subject to all the provisions of the
Trust Agreement, specifically including every provision of the Trust Agreement
relating to the conduct of, affecting the liability of, or affording protection
to, the Trustee. Each such instrument shall be filed with the Trustee.

      (d) Any separate trustee or co-trustee may at any time appoint the Trustee
as its agent or attorney-in-fact with full power and authority, to the extent
not prohibited by law, to do any lawful act under or in respect of the Trust
Agreement on its behalf and in its name. If any separate trustee or co-trustee
shall die, become incapable of acting, resign or be removed, all of its estates,
properties, rights, remedies and trusts shall vest in and be exercised by the
Trustee, to the extent permitted by law, without the appointment of a new or
successor Trustee.

      Section 8.06. Trustee May Own Notes. Except to the extent prohibited under
the terms of the Notes, the Trustee, in its individual or any other capacity,
may become the beneficial owner or pledgee of Notes, to the extent that such
ownership does not inhibit the Trust from relying on Rule 3a-7 promulgated under
the Investment Company Act, with the same rights as it would have if it were not
the Trustee; provided, that any Notes so owned or pledged shall not be entitled
to participate in any decisions made or instructions given to the Trustee or the
Indenture Trustee by the Holders as a group. The Trustee may deal with the Trust
and the Trust Beneficial Owner in banking and trustee transactions with the same
rights as it would have if it were not the Trustee.

                                       22
<PAGE>

                                   ARTICLE 9
                    VOTING; ACTS OF SECURITYHOLDERS; MEETINGS

      Section 9.01. Limitations on Voting Rights. Except as provided in the
Trust Agreement or in the Indenture or as otherwise required by law, no Holder
of Trust Securities shall have any right to vote or in any manner otherwise
control the administration, operation and management of the Trust or the
obligations of the parties to the Trust Agreement, nor shall anything in the
Trust Agreement set forth, or contained in the terms of the Trust Securities, be
construed so as to constitute the Securityholders from time to time as members
of an association.

      Section 9.02. Meetings of the Trust Beneficial Owner. No annual or other
meeting of the Trust Beneficial Owner is required to be held.

                                   ARTICLE 10
                            MISCELLANEOUS PROVISIONS

      Section 10.01. Limitation on Rights of Securityholders.

      (a) The death, bankruptcy, termination, dissolution or incapacity of any
Person having an interest, beneficial or otherwise, in Trust Securities or the
Trust shall not operate to terminate the Trust Agreement, nor to annul, dissolve
or terminate the Trust, nor to entitle the legal successors, representatives or
heirs of such Person or any Securityholder for such Person, to claim an
accounting, take any action or bring any proceeding in any court for a partition
or winding up of the arrangements contemplated by the Trust Agreement, nor
otherwise affect the rights, obligations and liabilities of the parties to the
Trust Agreement or any of them.

      (b) Except as provided in the Indenture, no Securityholder shall have any
right by virtue of any provision of the Trust Agreement to institute any suit,
action or proceeding in equity or at law with respect to the Trust Agreement,
unless (i) the Securityholders shall have made written request upon the Trustee
to institute such suit, action or proceeding in the name of the Trust and shall
have offered to the Trustee and the Trust such reasonable indemnity as they may
require against the costs, expenses and liabilities to be incurred thereby and
(ii) the Trustee, for 30 days after its receipt of such notice, request and
offer of indemnity, shall have neglected or refused to institute any such suit,
action or proceeding. It is expressly understood and covenanted by each
Securityholder with every other Securityholder, the Trust and the Trustee, that
no one or more Securityholder shall have any right in any manner whatever by
availing itself or themselves of any provision of the Trust Agreement to affect,
disturb or prejudice the

                                       23
<PAGE>

rights of any other Securityholder, or to obtain or seek to obtain priority over
or preference to any other such Securityholder, or to enforce any right under
the Trust Agreement, except in the manner provided in the Trust Agreement.

      Section 10.02. Amendment.

      (a) The Trust Agreement may be amended from time to time by the Trustee
and the Trust Beneficial Owner, by, and only by, a written instrument executed
by the Trustee and the Trust Beneficial Owner, in any way that is not
inconsistent with the intent of the Trust Agreement, including, without
limitation, (i) to cure any ambiguity, (ii) to correct, supplement or modify any
provision in the Trust Agreement that is inconsistent with another provision in
the Trust Agreement or (iii) to modify, eliminate or add to any provisions of
the Trust Agreement to the extent necessary to ensure that the Trust will be
classified for U.S. federal income tax purposes as disregarded or treated as a
grantor trust (assuming that the Trust were not disregarded) at all times or to
ensure that the Trust will not be required to register as an investment company
under the Investment Company Act and no such amendment shall require the consent
of any other Securityholder, except to the extent specified in Sections 10.02(b)
and 10.02(c).

      (b) For so long as any Trust Securities remain outstanding, except as
provided in Section 10.02(c), any amendment to the Trust Agreement that would
adversely affect, in any material respect, the terms of any Notes, other than
any amendment of the type contemplated by clause (iii) of Section 10.02(a),
shall require the prior consent of the Holders of a majority of the outstanding
principal amount of the Notes.

      (c) For so long as any Trust Securities remain outstanding, the Trust
Agreement may not be amended to (i) change the amount or timing of any payment
of any Trust Securities or (ii) impair the right of any Securityholder to
institute suit for the enforcement of any right for principal and interest or
other distribution without the consent of each affected Securityholder.

      (d) The Trustee shall not be required to enter into any amendment to the
Trust Agreement which affects its own rights, duties or immunities under the
Trust Agreement.

      (e) Prior to execution of any amendment to the Trust Agreement, the
Trustee shall be entitled to an opinion of counsel as to whether such amendment
is permitted by the terms of the Trust Agreement and whether all conditions
precedent to such amendment have been met.

      (f) Promptly after the execution of any such amendment or consent, the
Trustee shall furnish a copy of such amendment or consent (including those
obtained or effected hereby) to the Indenture Trustee, the Trust Beneficial
Owner, the agents under the Distribution Agreement and the Rating Agencies.

                                       24
<PAGE>

      (g) Notwithstanding any other provision of the Trust Agreement, (i) no
amendment to the Trust Agreement may be made if such amendment would cause the
Trust not to be disregarded or treated as a grantor trust (assuming that the
Trust were not disregarded) for U.S. federal income tax purposes and (ii) no
amendment to the Trust Agreement may be made without the prior consent of ING
USA.

      Section 10.03. Notice. All demands, notices, instructions and other
communications shall be in writing (including telecopied or telegraphic
communications) and shall be personally delivered, mailed or transmitted by
telecopy or telegraph, respectively, addressed as set forth below:

      If to the Trustee:

      U.S. Bank National Association
      Corporate Trust Services
      209 S. LaSalle Street, Suite 300
      Chicago, Illinois 60604
      Attention: Patricia Child, VP
      Facsimile: (312) 325-8905
      If to the Trust Beneficial Owner:

      GSS Holdings II, Inc.
      445 Broad Hollow Road, Suite 239
      Melville, New York  11747
      Attention:  Andy Stidd
      Facsimile:  (212) 302-8767

      If to the Indenture Trustee:

      Citibank, N.A.
      Agency & Trust
      388 Greenwich Street, 14th Floor
      New York, New York 10013
      Attention:  Nancy Forte
      Facsimile:  (212) 816-5527

or at such other address as shall be designated by any such party in a written
notice to the other parties. Notwithstanding the foregoing, any notice required
or permitted to be mailed to the Trust Beneficial Owner shall be given by first
class mail, postage prepaid, at the address of the Trust Beneficial Owner as
shown in the Securities Register, and any notices mailed within the time
prescribed in the Trust Agreement shall be conclusively presumed to have been
duly given, whether or not the Trust Beneficial Owner received

                                       25
<PAGE>

such notice. Any notice required or permitted to be mailed to any Holder of a
Note shall be given as specified in the Indenture.

      Section 10.04. No Recourse. The Trust Beneficial Owner acknowledges that
the Trust Beneficial Interest represents a beneficial interest in the Trust only
and does not represent an obligation of ING USA, the Trustee, the Indenture
Trustee or any Affiliate of any of the foregoing and no recourse may be had
against such parties or their assets, except as may be expressly set forth or
contemplated in the Trust Agreement or the Indenture.

      Section 10.05. No Petition. To the extent permitted by applicable law,
each of the Trustee and the Trust Beneficial Owner covenants and agrees that it
will not institute against, or join with any other Person in instituting
against, the Trust any bankruptcy, reorganization, arrangement, insolvency or
liquidation proceedings, or other proceedings under the laws of any
jurisdiction. This Section 10.05 shall survive termination of the Trust
Agreement.

      Section 10.06. Governing Law. The Trust Agreement shall be governed by and
construed in accordance with the laws of the jurisdiction specified in the Trust
Agreement without regard to the principles of conflicts of laws thereof and the
obligations, rights and remedies of the parties under the Trust Agreement shall
be determined in accordance with such laws.

      Section 10.07. Severability. If any provision in the Trust Agreement shall
be invalid, illegal or unenforceable, such provisions shall be deemed severable
from the remaining provisions of the Trust Agreement and shall in no way affect
the validity or enforceability of such other provisions of the Trust Agreement.

      Section 10.08. Trust Securities Nonassessable and Fully Paid.
Securityholders shall not be personally liable for the obligations of the Trust.
The fractional undivided beneficial interest in the assets held in the Trust
represented by the Trust Beneficial Interest shall be nonassessable for any
losses or expenses related to the Trust or for any reason whatsoever. The Notes,
upon execution thereof by the Trustee pursuant to the Indenture and upon receipt
of payment therefor, are and shall be deemed fully paid.

      Section 10.09. Third-Party Beneficiaries. The Trust Agreement shall inure
to the benefit of and be binding upon the parties thereto and their respective
successors and permitted assigns. Except as otherwise provided in the Trust
Agreement, no other Person shall have any right or obligation thereunder.

      Section 10.10. Acknowledgment of Multiple Roles. The parties expressly
acknowledge and consent to U.S. Bank National Association acting in the capacity
of Trustee of the Trust and in the capacity of Custodian with respect to the
Funding

                                       26
<PAGE>

Agreement being pledged and assigned by the Trust to the Indenture Trustee. U.S.
Bank National Association may, in such dual capacities, discharge its separate
functions fully, without hindrance or regard to conflict of interest principles,
duty of loyalty principles or other breach of fiduciary duties to the extent
that any such conflict or breach arises from the performance by U.S. Bank
National Association of any of its respective duties in its capacities as
Custodian and/or Trustee. The parties hereto waive all defenses, claims or
assertions against U.S. Bank National Association which are based on the
foregoing.

                                       27<PAGE>

                                                                     EXHIBIT 4.9

                               OMNIBUS INSTRUMENT

      WHEREAS, the parties named herein desire to enter into certain Program
Documents contained herein, each such document dated as of this - day of -,
2004, relating to the issuance by ING USA Global Funding Trust - (the "Trust")
of Notes to investors under ING USA's secured notes program;

      WHEREAS, the Trust is a trust and will be organized under and its
activities will be governed by the provisions of the Trust Agreement (set forth
in Section A of this Omnibus Instrument), dated as of the date of the Pricing
Supplement (attached to this Omnibus Instrument as Exhibit C) (the "Pricing
Supplement"), by and between the parties thereto indicated in Section E herein;

      WHEREAS, certain expense and indemnification arrangements between ING USA
and the Trustee, on behalf of itself and on behalf of the Trust, are governed
pursuant to the provisions of the Expense and Indemnity Agreement dated as of -,
by and between ING USA and the Trustee;

      WHEREAS, certain licensing arrangements between the Trust and ING Groep
N.V. will be governed pursuant to the provisions of the License Agreement;

      WHEREAS, certain custodial arrangements of the Funding Agreement will be
governed pursuant to the provisions of the Custodial Agreement (the "Custodial
Agreement") dated as of ? by and among U.S. Bank National Association, acting as
custodian (the "Custodian"), the Indenture Trustee and the Trustee, on behalf of
the Trust;

      WHEREAS, the Notes will be issued pursuant to the Indenture (set forth in
Section B of this Omnibus Instrument), dated as of the Original Issue Date, by
and between the parties thereto indicated in Section E herein;

      WHEREAS, the sale of the Notes will be governed by the Terms Agreement
(set forth in Section C of this Omnibus Instrument), dated the date of the
Pricing Supplement, by and among the parties thereto indicated in Section E
herein; and

      WHEREAS, certain agreements relating to the Notes and the Funding
Agreement are set forth in the Coordination Agreement (set forth in Section D of
this Omnibus Instrument), dated as of the date of the Pricing Supplement, by and
among the parties thereto indicated in Section E herein.

      All capitalized terms used herein and not otherwise defined will have the
meanings set forth in the Indenture.

                  [Remainder of Page Left Intentionally Blank]

                                       1
<PAGE>

                                   SECTION A

                                TRUST AGREEMENT

      This TRUST AGREEMENT (this "Trust Agreement"), dated as of the date of the
Pricing Supplement, is entered into by and between GSS Holdings II, Inc., a
Delaware corporation, as trust beneficial owner (the "Trust Beneficial Owner"),
and U.S. Bank National Association, a national banking association, as Trustee
(the "Trustee").

                                   WITNESSETH:

      WHEREAS, the Trust Beneficial Owner and the Trustee desire to authorize
the issuance of a Trust Beneficial Interest and a series of Notes in connection
with the entry into this Trust Agreement;

      WHEREAS, all things necessary to make this Trust Agreement a valid and
legally binding agreement of the Trustee and the Trust Beneficial Owner,
enforceable in accordance with its terms, have been done;

      WHEREAS, the parties intend to provide for, among other things, (i) the
issuance and sale of the Notes (pursuant to the Indenture, the Distribution
Agreement and the related Terms Agreement) and the Trust Beneficial Interest,
(ii) the use of the proceeds of the sale of the Notes and Trust Beneficial
Interest to acquire the Funding Agreement, and (iii) all other actions deemed
necessary or desirable in connection with the transactions contemplated by this
Trust Agreement; and

      WHEREAS, the parties hereto desire to incorporate by reference those
certain Standard Trust Terms, dated as of -, and attached to the Omnibus
Instrument as Exhibit A (the "Standard Trust Terms").

      NOW, THEREFORE, in consideration of the agreements and obligations set
forth herein and for other good and valuable consideration, the sufficiency of
which are hereby acknowledged, each party hereby agrees as follows:

                                   ARTICLE 1

      Section 1.01 Incorporation by Reference. All terms, provisions and
agreements set forth in the Standard Trust Terms (except to the extent expressly
modified herein) are hereby incorporated herein by reference with the same force
and effect as though fully set forth herein. All capitalized terms not otherwise
defined herein (including the recitals hereof) shall have the meanings set forth
in the Standard Trust Terms (the Standard Trust Terms and this Trust Agreement,
collectively, the "Trust Agreement"). To the extent that the terms set forth in
Article 2 of this Trust Agreement are inconsistent with the terms of the
Standard Trust Terms, the terms set forth in Article 2 herein shall apply.

                                      A-1
<PAGE>

                                   ARTICLE 2

      Section 2.01 Name. The Trust created and governed by this Trust Agreement
shall be the trust specified in the Omnibus Instrument. The name of the Trust
shall be the name specified in the first paragraph of the Omnibus Instrument, as
such name may be modified from time to time by the Trustee following written
notice to the Trust Beneficial Owner.

      Section 2.02 Jurisdiction. The Trust is hereby organized in, and formed
under and pursuant to, the laws of the State of Illinois.

      Section 2.03 Initial Capital Contribution and Ownership. The Trust
Beneficial Owner has paid or has caused to be paid to, or to an account at the
direction of, the Trustee, on the date hereof, the sum of $15 (or, in the case
of Notes issued with original issue discount, such amount multiplied by the
issue price of the Notes). The Trustee hereby acknowledges receipt in trust from
the Trust Beneficial Owner, as of the date hereof, of the foregoing
contribution, which shall be used along with the proceeds from the sale of the
series of Notes to purchase the Funding Agreement. Upon the creation of the
Trust and the registration of the Trust Beneficial Interest in the Securities
Register (as defined in the Trust Agreement) by the Registrar in the name of the
Trust Beneficial Owner, the Trust Beneficial Owner shall be the sole beneficial
owner of the Trust.

      Section 2.04 Acknowledgment. The Trustee, on behalf of the Trust,
expressly acknowledges its duties and obligations set forth in the Standard
Trust Terms incorporated herein.

      Section 2.05 Additional Terms.

      -

      Section 2.06 Omnibus Instrument; Execution and Incorporation of Terms.

      The parties hereto will enter into this Trust Agreement by executing the
Omnibus Instrument.

      By executing the Omnibus Instrument, the Trustee and the Trust Beneficial
Owner hereby agree that this Trust Agreement will constitute a legal, valid and
binding agreement between the Trustee and the Trust Beneficial Owner.

      All terms relating to the Trust or the series of Notes not otherwise
included herein will be as specified in the Omnibus Instrument or Pricing
Supplement, as indicated herein.

      Section 2.07 Governing Law. This Trust Agreement will be governed by, and
construed in accordance with, the laws of the State of Illinois.

      Section 2.08 Counterparts. This Trust Agreement, through the Omnibus
Instrument, may be executed in any number of counterparts, each of which
counterparts shall be deemed to be an original, and all of which counterparts
shall constitute but one and the same instrument.

                                      A-2
<PAGE>

                                    SECTION B

                                    INDENTURE

      This INDENTURE (this "Indenture") is entered into as of the Original Issue
Date by and between the ING USA Global Funding Trust specified in the Omnibus
Instrument (the "Trust") and Citibank, N.A., as indenture trustee (the
"Indenture Trustee").

      Citibank, N.A., in its capacity as Indenture Trustee, hereby accepts its
role as Registrar, Paying Agent, Transfer Agent and Calculation Agent hereunder.

      References herein to "Indenture Trustee," "Registrar," "Transfer Agent,"
"Paying Agent" or "Calculation Agent" shall include the permitted successors and
assigns of any such entity from time to time.

                                   WITNESSETH:

      WHEREAS, the Trust has duly authorized the execution and delivery of this
Indenture to provide for the issuance of Notes;

      WHEREAS, all things necessary to make this Indenture a valid and legally
binding agreement of the Trust and the other parties to this Indenture,
enforceable in accordance with its terms, have been done, and the Trust proposes
to do all things necessary to make the Notes, when executed by the Trust and
authenticated and delivered pursuant hereto, valid and legally binding
obligations of the Trust as hereinafter provided; and

      WHEREAS, the parties hereto desire to incorporate by reference those
certain Standard Indenture Terms, dated as of -, and attached to the Omnibus
Instrument as Exhibit B (the "Standard Indenture Terms").

      NOW, THEREFORE, for and in consideration of the premises and the purchase
of the Notes by the Holders thereof, it is mutually covenanted and agreed by
each of the parties hereto as follows:

                                   ARTICLE 1

      Section 1.01 Incorporation by Reference. All terms, provisions and
agreements set forth in the Standard Indenture Terms (except to the extent
expressly modified herein) are hereby incorporated herein by reference (with the
same force and effect as though fully set forth herein). All capitalized terms
not otherwise defined herein (including the recitals hereof) shall have the
meanings set forth in the Standard Indenture Terms (the Standard Indenture Terms
and this Indenture, collectively, the "Indenture"). To the extent that the terms
set forth in Article 2 of this Indenture are inconsistent with the terms of the
Standard Indenture Terms, the terms set forth in Article 2 herein shall apply.

                                      B-1
<PAGE>

                                   ARTICLE 2

      Section 2.01 Agreement to be Bound. Each of the Trust, the Indenture
Trustee, the Registrar, the Transfer Agent, the Paying Agent and the Calculation
Agent hereby agrees to be bound by all of the terms, provisions and agreements
set forth in the Indenture, with respect to all matters contemplated in the
Indenture, including, without limitation, those relating to the issuance of the
below-referenced Notes.

      Section 2.02 Designation of the Trust, the Notes and the Funding
Agreement. The Trust created by the Trust Agreement specified in the Omnibus
Instrument and referred to herein is the ING USA Global Funding Trust. The Notes
issued by the Trust and governed by the Indenture shall be the Notes specified
in the Pricing Supplement. The Funding Agreement designated hereby is the
Funding Agreement designated in the Pricing Supplement dated as of the Original
Issue Date between the Trust and ING USA.

      Section 2.03 Additional Terms.

      -

      Section 2.04 Omnibus Instrument; Execution and Incorporation of Terms.

      The parties hereto will enter into this Indenture by executing the Omnibus
Instrument.

      By executing the Omnibus Instrument, the Indenture Trustee, the Registrar,
the Transfer Agent, the Paying Agent, the Calculation Agent and the Trust hereby
agree that the Indenture will constitute a legal, valid and binding agreement
between the Indenture Trustee, the Registrar, the Transfer Agent, the Paying
Agent, the Calculation Agent and the Trust.

      All terms relating to the Trust or the Notes not otherwise included herein
will be as specified in the Omnibus Instrument or Pricing Supplement, as
indicated herein.

      Section 2.05 Counterparts. This Indenture, through the Omnibus Instrument,
may be executed in any number of counterparts, each of which counterparts shall
be deemed to be an original, and all of which counterparts shall constitute one
and the same instrument.

      Section 2.06 Acknowledgment of Multiple Roles. The parties expressly
acknowledge and consent to U.S. Bank National Association acting in the capacity
of Trustee of the Trust and in the capacity of Custodian with respect to the
Funding Agreement being pledged and assigned by the Trust to the Indenture
Trustee. U.S. Bank National Association may, in such dual capacities, discharge
its separate functions fully, without hindrance or regard to conflict of
interest principles, duty of loyalty principles or other breach of fiduciary
duties to the extent that any such conflict or breach arises from the
performance by U.S. Bank National Association of any of its respective duties in
its capacities as Custodian and/or Trustee. The parties hereto waive all
defenses, claims or assertions against U.S. Bank National Association which are
based on the foregoing.

                  [Remainder of Page Left Intentionally Blank]

                                      B-2
<PAGE>

                                    SECTION C

                                 TERMS AGREEMENT

      This TERMS AGREEMENT (this "Terms Agreement") is entered into as of the
Original Issue Date by and among ING USA Annuity and Life Insurance Company
("ING USA"), the ING USA Global Funding Trust specified in the Omnibus
Instrument (the "Trust") and the [Purchasing Agent/Agent(s)] specified in the
Pricing Supplement [(the "Purchasing Agent")/(the "Agent(s)")].

                                   WITNESSETH:

      WHEREAS, ING USA and the [Purchasing Agent/Agent(s)] have entered into
that certain Distribution Agreement dated - (the "Distribution Agreement").

      NOW, THEREFORE, in consideration of the mutual promises set forth herein
and other good and valuable consideration, the sufficiency and receipt of which
are hereby acknowledged, each of the parties hereby agrees as follows:

                                   ARTICLE 1

      Section 1.01 Incorporation by Reference. The provisions of the
Distribution Agreement and the related definitions (unless otherwise specified
herein) are incorporated by reference herein and shall be deemed to have the
same force and effect as if set forth in full herein.

                                   ARTICLE 2

      Section 2.01 Addition of Trust as Party to Distribution Agreement.

      Pursuant to Section 1 of the Distribution Agreement, each of the
undersigned parties hereby acknowledges and agrees that the Trust, upon
execution hereof by the Trust and the other parties to the Distribution
Agreement (other than any other trusts organized in connection with the
Registration Statement that are party thereto as of the date hereof), shall
become a Trust for purposes of the Distribution Agreement in accordance with the
terms thereof, in respect of the Notes, with all the authority, rights, powers,
duties and obligations of a Trust under the Distribution Agreement. The Trust
confirms that any agreement, covenant, acknowledgment, representation or
warranty under the Distribution Agreement applicable to the Trust is made by the
Trust at the date hereof, unless another time or times are specified in the
Distribution Agreement, in which case such agreement, covenant, acknowledgment,
representation or warranty shall be deemed to be confirmed by the Trust at such
specified time or times.

      [Section 2.02 Purchase of Notes as Principal.

      (a) Subject in all respects to the terms and conditions of the
Distribution Agreement, the Trust hereby agrees to sell to each Purchasing Agent
and each Purchasing Agent hereby agrees to purchase[, severally and not
jointly,] the Notes having the terms specified in the Pricing Supplement
relating to such Notes.

                                      C-1
<PAGE>

      (b) In connection with any purchase of Notes from the Trust by the
Purchasing Agent(s) as principal, the parties agree that the items specified on
Schedule I of the Omnibus Instrument will be delivered as of the Settlement
Date.]*

      [Section 2.02 Sale of Notes Through Agents. Subject in all respects to the
terms and conditions of the Distribution Agreement, the Trust and each Agent
hereby agree that the Trust will sell the Notes through each Agent as agent on
behalf of the Trust.]**

      Section 2.03 Termination. [Upon the termination of this Terms Agreement
pursuant to Section 13(b) of the Distribution Agreement]* [In the event that a
purchaser shall fail either to accept delivery of or to make payment for a Note
on the date fixed for settlement]** the undersigned parties hereby agree to
allocate the expenses reasonably incurred prior to or in connection with such
[termination]* [failure]** as follows:

      -

      Section 2.04 Governing Law. This Terms Agreement shall be governed by and
construed in accordance with the laws of the State of New York without regard to
the principles of conflicts of laws thereof.

      Section 2.05 Notices. For purposes of Section 14 of the Distribution
Agreement, the Trust's communications details are as set forth in Section D of
the Omnibus Instrument.

      Section 2.06 Omnibus Instrument; Execution and Incorporation of Terms.

      The parties hereto will enter into this Terms Agreement by executing the
Omnibus Instrument.

      By executing the Omnibus Instrument, each party hereto agrees that this
Terms Agreement will constitute a legal, valid and binding agreement by and
among such parties.

      All terms relating to the Trust or the Notes not otherwise included in
this Terms Agreement will be as specified in the Omnibus Instrument or Pricing
Supplement, as indicated herein.

      Section 2.07 Counterparts. This Terms Agreement, through the Omnibus
Instrument, may be executed in any number of counterparts, each of which
counterparts shall be deemed to be an original, and all of which counterparts
shall constitute but one and the same instrument.

                  [Remainder of Page Left Intentionally Blank]

----------
*Include only if [Purchasing Agent/Agent(s)] purchasing Notes as principals.

**Include only if Agents serving as agents.

                                      C-2
<PAGE>

                                   SECTION D

                             COORDINATION AGREEMENT

      This COORDINATION AGREEMENT (this "Coordination Agreement"), dated as of
the date of the Pricing Supplement, is entered into by and among ING USA Annuity
and Life Insurance Company ("ING USA"), the ING USA Global Funding Trust
specified in the Omnibus Instrument (the "Trust"), U.S. Bank National
Association, in its capacity as custodian of the Funding Agreement ("Custodian")
and Citibank, N.A., as indenture trustee (the "Indenture Trustee").

                                   WITNESSETH

      WHEREAS, the Trust will enter into the Funding Agreement with ING USA
dated as of the Original Issue Date specified in the Pricing Supplement;

      WHEREAS, the Purchasing Agents (as defined in the Distribution Agreement)
have agreed to sell the Notes in accordance with the Registration Statement;

      WHEREAS, the Trust intends to issue the Notes in accordance with the
Indenture, to collaterally assign to, and grant a security interest in, the
Funding Agreement to and in favor of the Indenture Trustee in accordance with
the Indenture to secure payment of the Notes; and

      WHEREAS, the Custodian will hold the Funding Agreement on behalf of the
Indenture Trustee pursuant to the terms of the Custodial Agreement.

      NOW, THEREFORE, to give effect to the agreements and arrangements
established under the Terms Agreement included in the Omnibus Instrument, as
applicable, the Trust Agreement, the Indenture and the Notes, and in
consideration of the agreements and obligations set forth herein and for other
good and valuable consideration, the sufficiency of which are hereby
acknowledged, each party hereby agrees as follows:

                                    ARTICLE 1

      Section 1.01 Delivery of the Funding Agreement. The Trust hereby
authorizes the Custodian, on behalf of the Indenture Trustee, to receive the
Funding Agreement from ING USA pursuant to the assignment of the Funding
Agreement (the "Assignment"), to be entered into on the Original Issue Date,
included in the closing instrument dated as of the Original Issue Date (the
"Closing Instrument").

      Section 1.02 Issuance and Purchase of the Notes.

      (a) Delivery of the Funding Agreement to the Custodian, on behalf of the
Indenture Trustee, pursuant to the Assignment or execution of the cross-receipt
contained in the Closing Instrument shall be confirmation of payment by the
Trust for the Funding Agreement.

      (b) The Trust hereby directs the Indenture Trustee, upon receipt by the
Custodian, on behalf of the Indenture Trustee, of the Funding Agreement pursuant
to the Assignment, (i) to

                                      D-1
<PAGE>

authenticate the certificates representing the Notes (the "Notes Certificates")
in accordance with the Indenture and (ii) to (A) deliver each relevant Notes
Certificate to the clearing system or systems identified in each such Notes
Certificate, or to the nominee of such clearing system, or the custodian
thereof, for credit to such accounts as the Purchasing Agent(s) may direct, or
(B) deliver each relevant Notes Certificate to the purchasers thereof as
identified by the Purchasing Agent(s).

                                   ARTICLE 2

      Section 2.01 Directions Regarding Periodic Payments. As registered owner
of the Funding Agreement as collateral securing payments on the Notes, the
Indenture Trustee will receive payments on the Funding Agreement on behalf of
the Trust. The Trust hereby directs the Indenture Trustee to use such funds to
make payments on behalf of the Trust pursuant to the Trust Agreement and the
Indenture.

      Section 2.02 Maturity of the Funding Agreement. Upon the maturity of the
Funding Agreement and the return of funds thereunder, the Trust hereby directs
the Indenture Trustee to set aside from such funds an amount sufficient for the
repayment of the outstanding principal on the Notes and Trust Beneficial
Interest when due.

                                   ARTICLE 3

      Section 3.01 Certificates. ING USA hereby agrees to deliver an Officer's
Certificate, a copy of which is attached hereto as Exhibit D, on a quarterly
basis to any rating agency currently rating the Program. The Trust hereby agrees
to deliver an Officer's Certificate, a copy of which is attached hereto as
Exhibit E, on a quarterly basis to any rating agency currently rating the
Program.

      Section 3.02 Filings. ING USA hereby covenants to file, or cause to be
filed, in a timely manner on behalf of the Trust all reports, certifications or
similar filings required under the Securities Exchange Act of 1934, as amended.

                                   ARTICLE 4

      Section 4.01 No Additional Liability. Nothing in this Coordination
Agreement shall impose any liability or obligation on the part of any party to
this Coordination Agreement to make any payment or disbursement in addition to
any liability or obligation such party has under the Program Documents, except
to the extent that a party has actually received funds which it is obligated to
disburse pursuant to this Coordination Agreement.

      Section 4.02 No Conflict. This Coordination Agreement is intended to be in
furtherance of the agreements reflected in the documents related to the Program
Documents, and not in conflict. To the extent that a provision of this
Coordination Agreement conflicts with the provisions of one or more Program
Documents, the provisions of such Program Documents shall govern.

                                      D-2
<PAGE>

      Section 4.03 Governing Law. This Coordination Agreement shall be governed
by and construed in accordance with the laws of the State of New York without
regard to the principles of conflicts of laws thereof.

      Section 4.04 Severability. If any provision in this Coordination Agreement
shall be invalid, illegal or unenforceable, such provision shall be deemed
severable from the remaining provisions of this Coordination Agreement and shall
in no way affect the validity or enforceability of such other provisions of this
Coordination Agreement.

      Section 4.05 Notices. All demands, notices and communications under this
Coordination Agreement shall be in writing and shall be deemed to have been duly
given upon receipt at the addresses set forth below:

      To the Trust:

           ING USA Global Funding Trust (followed by the number set forth in the
             Omnibus Instrument)
           c/o U.S. Bank  National Association
           Corporate Trust Services
           209 S. LaSalle Street, Suite 300
           Chicago, Illinois  60604
           Attention: Patricia Child, VP
           Telephone: (312) 325-8902
           Facsimile: (212) 325-8905

      To the Indenture Trustee:

           Citibank, N.A.
           Agency & Trust
           388 Greenwich Street, 14th Floor
           New York, New York 10013
           Facsimile: (212) 816-5527
           Attention: Nancy Forte

      To ING USA:

           ING USA Annuity and Life Insurance Company
           c/o ING Institutional Markets
           1290 Broadway
           Denver, Colorado 80203-5699
           Attention: Karen Czizik, Vice President
           Telephone: (303) 860-2322
           Facsimile: (303) 813-2322 and (303) 860-2690

           With a copy to:

           ING Institutional Markets
           1290 Broadway

                                      D-3
<PAGE>

           Denver, Colorado 80203-5699
           Attention: Barbara Mac Lean
           Telephone: (303) 894-5047

           Facsimile: (303) 813-5047 and (303) 860-2690

      To the Custodian:

           U.S. Bank National Association
           918 17th Street
           Denver, Colorado 80202
           Attention: Corporate Trust Services
           Telephone: (303) 585-4591
           Facsimile: (303) 585-6865

or at such other address as shall be designated by any such party in a written
notice to the other parties.

                                   ARTICLE 5

      Section 5.01 Omnibus Instrument; Execution and Incorporation of Terms.

      The parties to this Coordination Agreement will enter into this
Coordination Agreement by executing the Omnibus Instrument.

      By executing the Omnibus Instrument, each party hereto agrees that this
Coordination Agreement will constitute a legal, valid and binding agreement by
and among the Trust, ING USA, the Custodian and the Indenture Trustee.

      All terms relating to the Trust or the Notes not otherwise included in
this Coordination Agreement will be as specified in the Omnibus Instrument or
Pricing Supplement, as indicated herein.

      Section 5.02 Acknowledgment. ING USA hereby acknowledges Section 2.11 and
Section 3.02 of the Indenture and Section 6.1 of the Custodial Agreement. The
Trust hereby acknowledges and agrees to be bound by the terms of the Custodial
Agreement and the License Agreement.

      Section 5.03 Counterparts. This Coordination Agreement, through the
Omnibus Instrument, may be executed in any number of counterparts, each of which
counterparts shall be deemed to be an original, and all of which counterparts
shall constitute but one and the same instrument.

      Section 5.04 Capitalized Terms. All capitalized terms used herein and not
otherwise defined in this Coordination Agreement will have the meanings set
forth in the Indenture.

      Section 5.05 Acknowledgment of Multiple Roles. The parties expressly
acknowledge and consent to U.S. Bank National Association acting in the capacity
of Trustee of the Trust and in the capacity of Custodian with respect to the
Funding Agreement being pledged and assigned

                                      D-4
<PAGE>

by the Trust to the Indenture Trustee. U.S. Bank National Association may, in
such dual capacities, discharge its separate functions fully, without hindrance
or regard to conflict of interest principles, duty of loyalty principles or
other breach of fiduciary duties to the extent that any such conflict or breach
arises from the performance by U.S. Bank National Association of any of its
respective duties in its capacities as Custodian and/or Trustee. The parties
hereto waive all defenses, claims or assertions against U.S. Bank National
Association which are based on the foregoing.

                  [Remainder of Page Left Intentionally Blank]

                                      D-5
<PAGE>

                                    SECTION E

                        MISCELLANEOUS AND EXECUTION PAGES

      This Omnibus Instrument may be executed by each of the parties hereto in
any number of counterparts, and by each of the parties hereto on separate
counterparts, each of which counterparts, when so executed and delivered, shall
be deemed to be an original, but all such counterparts shall together constitute
but one and the same instrument.

      Each signatory, by its execution hereof, does hereby become a party to
each of the agreements or indenture identified for such party as of the date
specified in such agreements or indenture.

      IN WITNESS WHEREOF, the undersigned have executed this Omnibus Instrument
with respect to the Notes as of the date first written above.

                                      ING USA ANNUITY AND LIFE INSURANCE
                                      COMPANY (in executing below agrees and
                                      becomes a party to (i) the Terms Agreement
                                      set forth in Section C herein and (ii) the
                                      Coordination Agreement set forth in
                                      Section D herein)

                                      By: ________________________________
                                          Name:
                                          Title:

                             [Execution Page 1 of 3]

                                      E-1
<PAGE>

                                      THE ING USA GLOBAL FUNDING TRUST
                                      DESIGNATED IN THIS OMNIBUS INSTRUMENT (in
                                      executing below agrees and becomes a party
                                      to (i) the Indenture set forth in Section
                                      B herein, (ii) the Terms Agreement set
                                      forth in Section C herein and (iii) the
                                      Coordination Agreement set forth in
                                      Section D herein)

                                      By: U.S. Bank National Association, not in
                                      its individual capacity but solely in its
                                      capacity as Trustee of the Trust

                                      By: ________________________________
                                          Name:
                                          Title:

                                      U.S. BANK NATIONAL ASSOCIATION (in
                                      executing below agrees and becomes a party
                                      to the Trust Agreement set forth in
                                      Section A herein), as Trustee

                                      By: ____________________________
                                          Name:
                                          Title:

                                      U.S. BANK NATIONAL ASSOCIATION (in
                                      executing below acknowledges and agrees to
                                      Section 6.07 of the Trust Agreement as set
                                      forth in Section A herein), in its
                                      individual capacity

                                      By: ____________________________
                                          Name:
                                          Title:

                                      GSS HOLDINGS II, INC. (in executing below
                                      agrees and becomes a party to the Trust
                                      Agreement set forth in Section A herein),
                                      as Trust Beneficial Owner

                                      By: ____________________________
                                          Name:
                                          Title:

                                      CITIBANK, N.A. (in executing below agrees
                                      and becomes a party to (i) the Indenture
                                      set forth in Section B herein, as
                                      Indenture Trustee, Registrar, Transfer
                                      Agent, Paying Agent and Calculation Agent
                                      and (ii) the Coordination Agreement set
                                      forth in Section D herein), as Indenture
                                      Trustee, Registrar, Transfer Agent, Paying

                                      E-2
<PAGE>

                                      Agent and Calculation Agent

                                      By: ____________________________
                                          Name:
                                          Title:

                             [Execution Page 2 of 3]

                                      E-3
<PAGE>

                                        U.S. BANK NATIONAL ASSOCIATION (in
                                        executing below agrees and becomes a
                                        party to the Coordination Agreement set
                                        forth in Section D herein), as Custodian

                                        By: ________________________________
                                            Name:
                                            Title:

                                        [MERRILL LYNCH, PIERCE, FENNER & SMITH
                                        INCORPORATED](1) (in executing below
                                        agrees and becomes a party to the Terms
                                        Agreement set forth in Section C herein)

                                        By: ________________________________
                                            Name:
                                            Title:

                             [Execution Page 3 of 3]

------------------------
(1) Insert of Purchasing Agent(s) if other than Merrill Lynch, Pierce, Fenner &
    Smith Incorporated.

                                      E-4
<PAGE>

                                    EXHIBIT A
                              Standard Trust Terms

As filed as Exhibit 4.6 to ING USA Annuity and Life Insurance Company's
Registration Statement on Form S-3 (No. 333-________), filed with the Securities
and Exchange Commission on [-].

                                      A-1
<PAGE>

                                    EXHIBIT B
                            Standard Indenture Terms

As filed as Exhibit 4.1 to ING USA Annuity and Life Insurance Company's
Registration Statement on Form S-3 (No. 333-________), filed with the Securities
and Exchange Commission on [-].

                                      B-1
<PAGE>

                                    EXHIBIT C
                               Pricing Supplement

As filed with the Securities and Exchange Commission pursuant to Rule 424(b)
under the Securities Act, dated as of the date hereof, with respect to the Notes
to be issued by the Trust.

                                      C-1
<PAGE>

                                    EXHIBIT D
                   ING USA Annuity and Life Insurance Company

                              Officer's Certificate

      The undersigned, an officer of ING USA Annuity and Life Insurance Company,
an Iowa stock life insurance company ("ING USA"), does hereby certify to
Standard & Poor's Ratings Services, a division of The McGraw-Hill Companies,
Inc., in such capacity and on behalf of ING USA, to the knowledge of the
undersigned and after reasonable inquiry, that:

      1.    each of the representations and warranties of ING USA contained in
            each Expense and Indemnity Agreement entered into in connection with
            the Registration Statement (defined below), and each Funding
            Agreement issued in connection with the Program (the "Specified
            Agreements") (other than any representation or warranty expressly
            made as of a date prior to the date hereof) are true and correct on
            and as of the date hereof, with the same effect as though such
            representation or warranty had been made on and as of the date
            hereof;

      2.    no default under any of the Specified Agreements and no event or any
            condition which, with notice or lapse of time or both, would become
            a default, has occurred and is continuing as of the date hereof;

      3.    ING USA has performed and complied with, respectively, in all
            material respects, all of the agreements, covenants, obligations and
            conditions applicable to ING USA required by the Specified
            Agreements to be performed or complied with by ING USA on or before
            the date hereof;

      4.    the Registration Statement filed on Form S-3 (File No. -) (the
            "Registration Statement") by ING USA has been declared effective by
            the Securities and Exchange Commission (the "Commission") under the
            Securities Act of 1933, as amended (the "Act") and no stop order
            suspending the effectiveness of the Registration Statement has been
            issued and no proceedings for that purpose have been commenced by or
            are pending before or contemplated by the Commission;

      5.    all filings, if any, required by Rule 424 and Rule 430A under the
            Act have been made in a timely manner;

      6.    since ______, the Trusts organized in connection with the program
            contemplated by the Registration Statement have issued the following
            series of Notes:

         [List each series of Notes] [(collectively, the "Designated Notes")];
         and

      7.    the Funding Agreements issued in connection with the Designated
            Notes have been executed and delivered by ING USA in accordance with
            the terms and conditions of the Program Documents.

      Capitalized terms used herein and not otherwise defined herein shall have
the meanings set forth in the Standard Indenture Terms attached as Exhibit 4.1
to the Registration Statement.

                                      D-1
<PAGE>

      IN WITNESS WHEREOF, the undersigned has executed this Certificate as of
the - day of -, 200-.

                                        [NAME], [in his/her] capacity as an
                                        authorized officer of ING USA

                                        By: ________________________________
                                            Name:
                                            Title:

                                      D-2
<PAGE>

                                    EXHIBIT E
                          ING USA Global Funding Trusts

                          Trustee Officer's Certificate

      U.S. Bank National Association, not in its individual capacity but solely
in its capacity as trustee acting on behalf of each common law trust organized
under the laws of the State of Illinois (in such capacity, the "Trustee," and
each such common law trust being referred to herein as a "Trust") in connection
with the program contemplated by Registration Statement No. - filed on Form S-3
(the "Registration Statement") by ING USA Annuity and Life Insurance Company
with the Securities and Exchange Commission, does hereby certify to Standard &
Poor's Ratings Services, a division of The McGraw-Hill Companies, Inc., in such
capacity and on behalf of each Trust, to the knowledge of the Trustee without
any independent investigation, that:

      1.    each of the representations and warranties of each Trust contained
            in the Notes issued in connection with the Program, each Indenture
            entered into in connection with the Registration Statement and the
            Expense and Indemnity Agreement concerning the Trusts (the
            "Specified Agreements") (other than any representation or warranty
            expressly made as of a date prior to the date hereof) are true and
            correct on and as of the date hereof, with the same effect as though
            such representation or warranty had been made on and as of the date
            hereof;

      2.    no default under any of the Specified Agreements and no event or any
            condition which, with notice or lapse of time or both, would become
            a default, has occurred and is continuing as of the date hereof;

      3.    each Trust has performed and complied with, respectively, in all
            material respects, all of the agreements, covenants, obligations and
            conditions applicable to such Trust required by the Specified
            Agreements to be performed or complied with by such Trust on or
            before the date hereof;

      4.    the Notes issued in connection with the Program have been issued, in
            all material respects, in accordance with the terms and conditions
            of the Program Documents; and

      5.    each Funding Agreement has been executed and delivered by the
            related Trust in accordance with the terms and conditions of the
            Program Documents.

      Capitalized terms used herein and not otherwise defined herein shall have
the meanings set forth in the Standard Indenture Terms attached as Exhibit 4.1
to the Registration Statement. In no event shall U.S. Bank National Association
in its personal corporate capacity (or any officer of the Trustee in his or her
personal capacity) have any liability for any of the certifications or
statements contained in this Trustee Officer's Certificate, such liability being
solely that of each Trust.

                                      E-1
<PAGE>

      IN WITNESS WHEREOF, the undersigned has executed this Certificate as of
the - day of -, 200-.

                                        U.S. Bank National Association, not in
                                        its individual capacity but solely in
                                        its capacity as Trustee acting on behalf
                                        of each Trust

                                        By: ________________________________
                                            Name:
                                            Title:

                                      E-2
<PAGE>

                                   SCHEDULE I

                         Terms Agreement Specifications

In connection with Section 3(a)(iv) of the Distribution Agreement, the Program
under which the Notes are issued is rated Aa3 by Moody's Investors Service, Inc.
("Moody's") and AA by Standard & Poor's Rating Services, a division of The
McGraw-Hill Companies, Inc. ("S&P"). ING USA expects that the Notes will be
rated Aa3 by Moody's. The Company's financial strength rating is Aa3 by Moody's
and AA by S&P.

[In accordance with Section 2.02(b) of the Terms Agreement and in connection
with the purchase of Notes from the Trust by the Purchasing Agent(s) as
principal, the following items will be delivered on the Settlement Date:

      Specify opinions and comfort letter, as applicable.]

      All capitalized terms used herein and not otherwise defined herein will
have the meanings set forth in the Distribution Agreement.

                                      I-1

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