0000836658-13-000010 Sample Contracts

FEDERAL INCOME TAX SHARING AGREEMENT
Federal Income Tax Sharing Agreement • May 14th, 2013 • Ing Usa Annuity & Life Insurance Co • Life insurance

EFFECTIVE January 1, 2013, this Federal Income Tax Sharing Agreement (“Agreement”) is entered into by and between ING U.S., Inc. ("ING U.S.") and each of its undersigned Subsidiaries (“the Subsidiaries”, or in the singular “Subsidiary”).

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FIRST AMENDMENT TO LEASE
Lease Agreement • May 14th, 2013 • Ing Usa Annuity & Life Insurance Co • Life insurance

FIRST AMENDMENT TO LEASE (“First Amendment”) dated as of the 2nd day of October, 2000 by and between The Graham Group, Inc., an Iowa corporation (hereinafter referred to as “Landlord”), and Equitable Life Insurance Company of Iowa, an Iowa corporation (hereinafter referred to as “Tenant”).

SECOND AMENDMENT TO LEASE
Lease Agreement • May 14th, 2013 • Ing Usa Annuity & Life Insurance Co • Life insurance

THIS SECOND AMENDMENT TO LEASE (“Second Amendment”) dated as of the 4th day of February, 2002 by and between The Graham Group, Inc., and Iowa corporation (hereinafter referred to as “Landlord”), and Equitable Life Insurance Company of Iowa, an Iowa corporation (hereinafter referred to as “Tenant”).

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