0001104659-21-124691 Sample Contracts

FORM OF AMENDMENT TO SECURITIES LENDING AUTHORIZATION AGREEMENT
Securities Lending Authorization Agreement • October 8th, 2021 • IndexIQ ETF Trust

(“Amendment”) is made effective as of the October 7, 2021 (the “Effective Date”), by and between THE BANK OF NEW YORK MELLON, (“Bank”), and INDEXIQ ETF TRUST (the “Client”), with respect to each of the funds identified on Attachment 1 to the Agreement (as defined below), as amended, modified or supplemented from time to time (each a “Lender” and collectively the “Lenders”).

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FORM OF AMENDMENT 6
Distribution Agreement • October 8th, 2021 • IndexIQ ETF Trust

This amendment (the “Amendment”) between the parties signing below (“Parties”) amends the Existing Agreement as of October 7, 2021 (the “Effective Date”):

AMENDMENT TO INVESTMENT ADVISORY AGREEMENT
Investment Advisory Agreement • October 8th, 2021 • IndexIQ ETF Trust

This amendment to the Investment Advisory Agreement (this “Agreement”), dated as of April 15, 2015, by and between IndexIQ ETF Trust, a Delaware trust (the “Trust”), and IndexIQ Advisors LLC, a Delaware limited liability company (the “Advisor”) is entered into pursuant to Section 8 of the Agreement and is effective as of October 7, 2021.

AMENDMENT TO INVESTMENT COMPANY REPORTING MODERNIZATION SERVICES AMENDMENT TO FUND ADMINISTRATION AND ACCOUNTING AGREEMENT
Fund Administration and Accounting Agreement • October 8th, 2021 • IndexIQ ETF Trust

This Amendment to the Investment Company Reporting Modernization Services Amendment (the “Amendment”) dated October 7, 2021 (“Effective Date”) is by and between INDEXIQ ETF TRUST (the “Fund”) and THE BANK OF NEW YORK MELLON (“BNY Mellon”).

FORM of AMENDMENT TO FUND ADMINISTRATION AND ACCOUNTING AGREEMENT
Fund Administration and Accounting Agreement • October 8th, 2021 • IndexIQ ETF Trust • New York

This Amendment (“Amendment”) dated October 7, 2021 (“Effective Date”) is by and between each entity listed on Exhibit A to the Agreement (as defined below) (each a “Fund” and collectively, the “Funds”) and The Bank of New York Mellon (“BNY Mellon”).

SUB-LICENSE Agreement
Sub-License Agreement • October 8th, 2021 • IndexIQ ETF Trust • New York

THIS SUB-LICENSE AGREEMENT (the “Agreement”), dated as of October 7, 2021, (the “Effective Date”) is by and between IndexIQ Advisors LLC, whose principal place of business is 51 Madison Avenue, New York, NY 10010 (“Advisor”), and IndexIQ ETF Trust, a Delaware trust (the “Trust”).

FORM OF AMENDMENT TO CUSTODY AGREEMENT
Custody Agreement • October 8th, 2021 • IndexIQ ETF Trust • New York

This Amendment (“Amendment”) dated October 7, 2021 (“Effective Date”) is by and between IndexIQ ETF Trust (the “Fund”) and The Bank of New York Mellon (“BNY Mellon”).

AMENDMENT TO THE EXPENSE LIMITATION AGREEMENT
Expense Limitation Agreement • October 8th, 2021 • IndexIQ ETF Trust

THIS AMENDMENT TO THE EXPENSE LIMITATION AGREEMENT, is hereby made as of October 7, 2021, between IndexIQ ETF Trust, a Delaware statutory trust (the “Trust”), on behalf of its series set forth on Schedule A (each a “Fund” and, collectively, the “Funds”), and IndexIQ Advisors LLC, a Delaware limited liability company (the “Advisor”).

FORM OF AMENDMENT TO TRANSFER AGENCY AND SERVICE AGREEMENT
Transfer Agency and Service Agreement • October 8th, 2021 • IndexIQ ETF Trust • New York

This Amendment (“Amendment”) dated October 7, 2021 (“Effective Date”), is by and between each trust listed on Appendix I hereto (each, the “Trust” and collectively, the “Trusts”) and each series of the Trusts listed on Appendix I hereto (as such Appendix I may be amended from time to time) and The Bank of New York Mellon (the “Bank”).

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