0001104659-07-005791 Sample Contracts

FORM OF AGREEMENT AND PLAN OF REORGANIZATION
Form of Agreement and Plan of Reorganization • January 30th, 2007 • Ing Equity Trust • Massachusetts

THIS AGREEMENT AND PLAN OF REORGANIZATION (the “Agreement”) is made as of this 9th day of November, 2006, by and between ING Equity Trust, a Massachusetts business trust with its principal place of business at 7337 East Doubletree Ranch Road, Scottsdale, Arizona 85258-2034 (the “Trust”), on behalf of ING Value Choice Fund (the “Acquiring Fund”), a separate series of the Trust, and the Trust, on behalf of ING MidCap Value Fund (the “Acquired Fund”), another separate series of the Trust.

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