AGREEMENT AND PLAN OF REORGANIZATIONAgreement and Plan of Reorganization • April 17th, 2008 • Ing Variable Funds • Massachusetts
THIS AGREEMENT AND PLAN OF REORGANIZATION (the “Agreement”) is made as of this 27th day of March, 2008, by and between ING Variable Funds (“IVF”), a Massachusetts business trust with its principal place of business at 7337 East Doubletree Ranch Road, Scottsdale, Arizona 85258-2034, on behalf of its series, ING VP Growth and Income Portfolio (the “Acquiring Portfolio”), and ING Investors Trust (“IIT”), a Massachusetts business trust with its principal place of business at 7337 East Doubletree Ranch Road, Scottsdale, Arizona 85258-2034, on behalf of its series, ING Capital Guardian U.S. Equities Portfolio (the “Acquired Portfolio”).
