AMENDMENT TO AMENDED AND RESTATED SECURITIES LENDING AUTHORIZATION AGREEMENT

IndexIQ Active ETF Trust 485BPOS

Exhibit (h)(4)(a)

AMENDMENT TO AMENDED AND RESTATED SECURITIES LENDING AUTHORIZATION AGREEMENT

THIS AMENDMENT TO AMENDED AND RESTATED SECURITIES LENDING AUTHORIZATION AGREEMENT (“Amendment”) is made effective as of the April 24, 2024 (the “Effective Date”), by and between THE BANK OF NEW YORK MELLON, (“Bank”), and INDEXIQ ACTIVE ETF TRUST (the “Client”), with respect to each of the funds identified on Attachment 1 to the Agreement (as defined below), as amended, modified or supplemented from time to time (each a “Lender” and collectively the “Lenders”).

WHEREAS, the Client and Bank have entered into a certain Amended and Restated Securities Lending Authorization Agreement dated as of June 14, 2023 (as amended, modified or supplemented from time to time, the “Agreement”); and

WHEREAS, the Client and Bank desire to amend the Agreement in certain respects as hereinafter provided:

NOW, THEREFORE, the parties hereto, each intending to be legally bound, do hereby agree as follows:

1.       From and after the Effective Date, the Agreement is hereby amended by deleting Attachment 1 therefrom in its entirety and substituting in lieu thereof a new Attachment 1 identical to that which is attached hereto as Exhibit A.

2       Except as expressly amended hereby, all of the provisions of the Agreement shall continue in full force and effect; and are hereby ratified and confirmed in all respects. Upon the effectiveness of this Amendment, all references in the Agreement to “this Agreement” (and all indirect references such as “herein”, “hereby”, “hereunder” and “hereof”) shall be deemed to refer to the Agreement as amended by this Amendment.

3.       This Amendment may be executed in two or more counterparts, each of which shall be an original, but all of which shall constitute but one agreement.

[SIGNATURE PAGE TO FOLLOW]

IN WITNESS WHEREOF, the parties have executed this Amendment as of the date set forth above.

THE BANK OF NEW YORK MELLON			INDEXIQ ACTIVE ETF TRUST
By:	/s/ Xxxxx Xxx		By:	/s/ Xxxx X. Xxxxxxxxxx
			Name:	Xxxx X. Xxxxxxxxxx
Name:	Xxxxx Xxx		Title:	Vice President
Title:	Director

THE BANK OF NEW YORK MELLON
By:	/s/ Xxxxx Xxxxxxx
Name:	Xxxxx Xxxxxxx
Title:	Managing Director

2

EXHIBIT A

to

SECURITIES LENDING AUTHORIZATION AGREEMENT

which Amendment is made and effective as of April 24, 2024, by and between
THE BANK OF NEW YORK MELLON (“Bank”) and INDEXIQ ACTIVE ETF TRUST (the “Client

ATTACHMENT 1

to

AMENDED AND RESTATED SECURITIES LENDING AUTHORIZATION AGREEMENT

dated June 14, 2023

by and between

THE BANK OF NEW YORK MELLON (“Bank”) and INDEXIQ ACTIVE ETF TRUST on behalf of various Lenders identified therein

LIST OF LENDERS

The following is the list of the “Lenders” referred to in the Securities Lending Authorization Agreement dated June 14, 2023, by and between THE BANK OF NEW YORK MELLON and the INDEXIQ ACTIVE ETF TRUST, as Client.

Lender	Ticker	CUSIP	EIN #	BNY Acct #	Inception Date
IQ MacKay ESG Core Plus Bond ETF	ESBG	00000X000	00-0000000	943872	06.18.2021
IQ Xxxxxxx Large Cap Growth ETF	IWLG	00000X000	00-0000000	440519	06.23.2022
IQ Xxxxxxx Focused Large Cap Growth ETF	IWFG	00000X000	00-0000000	440520	06.23.2022
IQ MacKay ESG High Income ETF	IQHI	00000X000	00-0000000	240412	10.25.2022
IQ CBRE Real Assets ETF	IQRA	00000X000	00-0000000	425269	5.10.2023
IQ MacKay Securitized Income ETF	SECR	00000X000	00-0000000	796950	05.8.2024

3