0000837276-07-000142 Sample Contracts

Amendment No.1 to Coinsurance Agreement Between
Coinsurance Agreement • May 15th, 2007 • Ing Life Insurance & Annuity Co • Life insurance

This Amendment No. 1 ("Amendment No. 1") to Coinsurance Agreement (the "Coinsurance Agreement") dated October 1, 1998, between Aetna Life Insurance and Annuity Company, now known as ING Life Insurance and Annuity Company, ("ILIAC" or the "Company") and The Lincoln National Life Insurance Company ("LNL"), is entered into by ILIAC and Lincoln Life & Annuity Company of New York ("LNY"), successor to LNL as Reinsurer by assignment, and is entered into as of March 19, 2007 and effective as of March 1, 2007.

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ASSIGNMENT AND ASSUMPTION AGREEMENT
Assignment and Assumption Agreement • May 15th, 2007 • Ing Life Insurance & Annuity Co • Life insurance • New York

THIS ASSIGNMENT AND ASSUMPTION AGREEMENT (the "Agreement") is executed as of March 19, 2007 and effective as of March 1, 2007 by and between ING Life Insurance and Annuity Company (formerly named Aetna Life Insurance and Annuity Company ("ALIAC")), a Connecticut domiciled stock life insurance company (the "Company"), The Lincoln National Life Insurance Company, an Indiana domiciled stock life insurance company (the "Reinsurer"), and Lincoln Life & Annuity Company of New York, a New York domiciled stock life insurance company ("LLANY").

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