Name, DESIGNATION



ING Corporate Product, Business Development & Strategy

To: ING TPA Partners

Date:

RE: Amendment of ING Defined Benefit Prototype Plan for:

Pension Protection Act of 2006 (PPA)

Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act)

Pension Funding Equity Act (PFEA) (interest rate changes as modified by

subsequent legislation)

Worker, Retiree, Employer Recovery Act of 2008 (WRERA)

We are pleased to inform our TPA partners that we now have available the amendment to the ING Life Insurance and Annuity Company Defined Benefit Prototype Plan and Trust covering the changes listed above. This amendment is being provided to you to allow you to begin working with our mutual clients to timely amend their documents for these changes.

This amendment must be adopted by all defined benefit plans. It reflects guidance issued through April 2009. Our plan document vendor SunGard will continue to augment this document as additional law changes become effective or as Internal Revenue Service guidance dictates. This amendment has been adopted by ING at the plan sponsor level. Adopting employers only need to sign the amendment if they elect any of the non-default options (see the Q&A attached to the amendment for additional information).

Deadline for adoption: For PPA, PPA Technical Corrections under WRERA and PFEA (as referenced above) the deadline is the last day of the 2009 plan year (2011 for Government plans). Although the deadline for adopting the HEART Act amendment is the last day of the 2010 plan year (2012 for Government plans), since it is combined with PPA the entire amendment must be adopted by the PPA adoption deadline.

We value our ongoing relationship with our TPA Partners and trust that these amendments will meet your needs and the needs of our mutual clients. If you have any questions regarding the information provided here you may contact Carla Ennis at 941-955-2126 (Carla.ennis@us.) in ING’s Qualified Plan Consulting unit.

IRS Circular 230 Disclosure

Any tax discussion contained in this communication was not intended or written to be used, and cannot be used by the recipient or any other person, for the purpose of avoiding any Internal Revenue Code penalties that may be imposed on such person. Any tax discussion contained in this communication was written to support the promotion or marketing of the transactions or matter discussed herein. Any taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.

Neither ING or its affiliated companies or representatives offer legal or tax advice. Please seek the advice of a tax attorney or tax advisor prior to making a tax-related insurance/investment decision.

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