0000837276-06-000146 Sample Contracts

TAX SHARING AGREEMENT
Tax Sharing Agreement • May 12th, 2006 • Reliastar Life Insurance Co of New York • Surety insurance

THIS AGREEMENT is entered into by and among ING America Insurance Holdings Inc. (“ING AIH”), ReliaStar Life Insurance Company of New York (the “Subsidiary”), ReliaStar Life Insurance Company (“RLIC”) and Lion Connecticut Holdings Inc. (“Lion”). Each of RLIC and Lion is the direct or indirect parent corporation of the Subsidiary, is a member of the ING AIH affiliated group pursuant to a tax sharing agreement other than this Agreement, and joins in this agreement as a signatory and not as a participant in this Agreement.

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RECIPROCAL LOAN AGREEMENT
Reciprocal Loan Agreement • May 12th, 2006 • Reliastar Life Insurance Co of New York • Surety insurance

This RECIPROCAL LOAN AGREEMENT (this “Agreement”), dated as of February 22, 2006, between ReliaStar Life Insurance Company of New York, a New York life insurance company (“RLNY” or “Company”), and ING America Insurance Holdings, Inc., a Delaware corporation (“INGAIH” or “Company”) located at 1105 North Market Street, Wilmington, Delaware 19809 (collectively referred to as the "Companies").

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