0001104659-08-038271 Sample Contracts

FORM OF AGREEMENT AND PLAN OF REORGANIZATION
Agreement and Plan of Reorganization • June 5th, 2008 • Ing Equity Trust • Massachusetts

THIS AGREEMENT AND PLAN OF REORGANIZATION (the “Agreement”) is made as of this day of , 2008, by ING Equity Trust, a Massachusetts business trust with its principal place of business at 7337 East Doubletree Ranch Road, Scottsdale, Arizona 85258-2034 (“IET”), on behalf of ING Value Choice Fund (the “Acquiring Fund”) and ING LargeCap Value Fund (the “Acquired Fund”), each a separate series of IET.

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