0000837276-06-000147 Sample Contracts

JOINDER NUMBER 2005-1 TO TAX SHARING AGREEMENT
Tax Sharing Agreement • May 12th, 2006 • Ing Usa Annuity & Life Insurance Co

This Joinder Number 2005-1 to Tax Sharing Agreement, dated January 20, 2006, is entered into by and between ING USA Annuity and Life Insurance Company (“ING USA”) and ING America Insurance Holdings, Inc. (“ING”), on its own behalf and on behalf of each of its subsidiaries that are currently parties to that certain Tax Sharing Agreement hereinafter described (the “Subsidiaries”).

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