FIRST AMENDMENT TO SERVICES AGREEMENT

                                                         Exhibit 99-B.8.138

                           FIRST AMENDMENT TO SERVICES AGREEMENT

This Amendment is dated as of the 15th day of August, 2007 between Pacific Investment
Management Company LLC (“PIMCO”), ING Life Insurance and Annuity Company, ReliaStar Life
Insurance Company (together as “ING”) and Allianz Global Investors Distributors LLC (collectively, the
“Parties”).

WHEREAS, the Parties entered into a Services Agreement effective May 1, 2004 (the “Agreement”)
and desire to further amend said Agreement in the manner hereinafter set forth;

NOW THEREFORE, the Parties hereby amend the Agreement in the following form:

1.	ING USA Annuity and Life Insurance Company (“ING USA”) and its Separate Accounts is added as a Party to the Agreement;
2.	ReliaStar Life Insurance Company of New York (“RLIC of NY”) and its Separate Accounts is added as a Party to the Agreement;

Except as provided herein, the terms and conditions contained in the Agreement shall remain in full
force and effect.

IN WITNESS WHEREOF, the Parties hereto have caused this instrument to be executed by their
duly authorized signatories as of the date and year first above written.

Pacific Investment Management Company LLC				ING Life Insurance and Annuity Company
By:		/s/ Xxxxxx X. Xxxxxxxx		By:		/s/ Xxxxxxx X. Xxxxxxxx
Name:		Xxxxxx X. Xxxxxxxx		Name:		Xxxxxxx X. Xxxxxxxx
Title:		Managing Director		Title:		Vice President
ReliaStar Life Insurance Company				Allianz Global Investors Distributors LLC
By:		/s/ Xxxxx Xxxxxxxxx		By:		/s/ Xxxxx Xxxxxx
Name:		Xxxxx Xxxxxxxxx		Name:		Xxxxx Xxxxxx
Title:		Head of ING Center for Savings Innovation		Title:		Managing Director
ING USA Annuity and Life Insurance Company				ReliaStar Life Insurance Company of New York
By:		/s/ Xxxxxxx X. X. Xxx		By:		/s/ Xxxxx Xxxxxxxxx
Name:		Xxxxxxx X. X. Xxx		Name:		Xxxxx Xxxxxxxxx
Title:		Vice President		Title:		Head of ING Center for Savings Innovation

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