0000942323-07-000071 Sample Contracts

AMONG ING LIFE INSURANCE AND ANNUITY COMPANY, RELIASTAR LIFE INSURANCE COMPANY, PIMCO VARIABLE INSURANCE TRUST, AND PA DISTRIBUTORS LLC
Participation Agreement • October 24th, 2007 • Separate Account N of Reliastar Life

This Amendment is dated as of the 15th day of August, 2007 by and between ING Life Insurance and Annuity Company, ReliaStar Life Insurance Company (together as “ING”), PIMCO Variable Insurance Trust (the “Funds”) and PA Distributors LLC (the “Underwriter”) (collectively, the “Parties”). WHEREAS, the Parties entered into a Participation Agreement on May 1, 2004 (the “Agreement”) and desire to further amend said Agreement in the manner hereinafter set forth; NOW THEREFORE, the Parties hereby amend the Agreement in the following form:

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AMONG PIONEER VARIABLE CONTRACTS TRUST, ING LIFE INSURANCE AND ANNUITY COMPANY, RELIASTAR LIFE INSURANCE COMPANY, RELIASTAR LIFE INSURANCE COMPANY OF NEW YORK, PIONEER INVESTMENT MANAGEMENT, INC. AND PIONEER FUNDS DISTRIBUTOR, INC.
Participation Agreement • October 24th, 2007 • Separate Account N of Reliastar Life

THIS AMEMDMENT NO. 2 TO THE PARTICIPATION AGREEMENT (the “Amendment”) is made and entered into as of the 15th day of August, 2007 by and among Pioneer Variable Contracts Trust (the “Trust”), ING Life Insurance and Annuity Company, ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of New York (collectively, “ING”), Pioneer Investment Management, Inc. (“PIM”) and Pioneer Funds Distributor, Inc. (“PFD”) (collectively, the “Parties”). WHEREAS, the Parties entered into a Participation Agreement dated July 1, 2001 (the “Participation Agreement”) and as amended on May 1, 2004; and

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