0000837010-13-000135 Sample Contracts

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