FORM OF AGREEMENT AND PLAN OF REORGANIZATIONAgreement and Plan of Reorganization • January 30th, 2007 • Ing Equity Trust • Massachusetts
Contract Type FiledJanuary 30th, 2007 Company JurisdictionTHIS 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.