FORM OF AGREEMENT AND PLAN OF REORGANIZATIONForm of Agreement and Plan of Reorganization • July 27th, 2007 • Ing Variable Funds • Maryland
THIS AGREEMENT AND PLAN OF REORGANIZATION (the “Agreement”) is made as of this day of , 2007, by and between ING Variable Funds, a Massachusetts business trust with its principal place of business at 7337 East Doubletree Ranch Road, Scottsdale, Arizona 85258-2034 (“ING Variable Funds”), on behalf of its series, ING VP Growth and Income Portfolio (the “Acquiring Portfolio”), and ING Partners, Inc. (“ING Partners”), a Maryland corporation with its principal place of business at 7337 East Doubletree Ranch Road, Scottsdale, Arizona 85258-2034, on behalf of its series, ING Fundamental Research Portfolio (the “Acquired Portfolio”).
