Delaware Distributors, L.P. 2005 Market Street Philadelphia, PA 19103

EX-99.e.1.ii

Delaware Distributors, L.P.
0000 Xxxxxx Xxxxxx
Xxxxxxxxxxxx, XX 00000

December 24, 2008

Voyageur Intermediate Tax Free Funds
0000 Xxxxxx Xxxxxx
Xxxxxxxxxxxx, XX 00000

Re:  Expense Limitations

Ladies and Gentlemen:

     By our execution of this letter agreement (the “Agreement”), intending to be legally bound hereby, Delaware Distributors, L.P. (the “Distributor”) agrees that in order to improve the performance of the Delaware Tax-Free Minnesota Intermediate Fund (the “Fund”), a series of Voyageur Intermediate Tax Free Funds, the Distributor shall waive a portion of the Rule 12b-1 (distribution) fees applicable to Class A shares, so that the Fund’s Rule 12b-1 (distribution) fees with respect to such class will not exceed 0.15% for the period January 1, 2009 through December 31, 2009.

     The Distributor acknowledges that it shall not be entitled to collect on, or make a claim for, waived fees at any time in the future.

Delaware Distributors, L.P.

By: /s/ Xxxxxxxx X. Xxxxx
Name: Xxxxxxxx X. Xxxxx
Title: President

Your signature below acknowledges
acceptance of this Agreement:

Voyageur Intermediate Tax Free Funds

By: /s/ Xxxxxxx X. Xxxxx
Name: Xxxxxxx X. Xxxxx
Title: President
Date: December 24, 2008