0001104659-07-056903 Sample Contracts

FORM OF AGREEMENT AND PLAN OF REORGANIZATION
Agreement and Plan of Reorganization • July 27th, 2007 • Ing Mutual Funds • Delaware

THIS AGREEMENT AND PLAN OF REORGANIZATION (the “Agreement”) is made as of this 24th day of July, 2007, by and between ING Mutual Funds, a Delaware statutory trust with its principal place of business at 7337 East Doubletree Ranch Road, Scottsdale, Arizona 85258-2034 (“ING Mutual Funds”), on behalf of its series, ING Index Plus International Equity Fund (the “Acquiring Fund”), and ING Series Fund, Inc., a Maryland corporation with its principal place of business at 7337 East Doubletree Ranch Road, Scottsdale, Arizona 85258-2034 (“ING Series Fund”), on behalf of its series, ING International Equity Fund (the “Acquired Fund”).

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