VOYA RETIREMENT INSURANCE & ANNUITY Co Sample Contracts

RECITALS
Services Agreement • March 29th, 2004 • Ing Life Insurance & Annuity Co • Life insurance • Georgia
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WITNESSETH:
Administrative Services Agreement • March 29th, 2004 • Ing Life Insurance & Annuity Co • Life insurance • New York
WITNESSETH:
Tax Sharing Agreement • March 29th, 2004 • Ing Life Insurance & Annuity Co • Life insurance
EXHIBIT 10.5 TRANSITION SERVICES AGREEMENT
Transition Services Agreement • March 30th, 2001 • Aetna Life Insurance & Annuity Co /Ct • Life insurance • Delaware
RECITALS
Services Agreement • March 29th, 2004 • Ing Life Insurance & Annuity Co • Life insurance • Connecticut
AMENDED AND RESTATED ASSET PURCHASE AGREEMENT
Asset Purchase Agreement • August 12th, 1998 • Aetna Life Insurance & Annuity Co /Ct • Life insurance • Connecticut
EXHIBIT 10.3 EMPLOYEE BENEFITS AGREEMENT
Employee Benefits Agreement • March 30th, 2001 • Aetna Life Insurance & Annuity Co /Ct • Life insurance • New York
ARTICLE 1 DEFINITIONS
Reciprocal Loan Agreement • March 29th, 2004 • Ing Life Insurance & Annuity Co • Life insurance • Delaware
WITNESSETH:
Tax Sharing Agreement • March 29th, 2004 • Ing Life Insurance & Annuity Co • Life insurance
AMENDMENT NO. 5 TO THE INTERCOMPANY AGREEMENT
The Intercompany Agreement • September 28th, 2017 • VOYA RETIREMENT INSURANCE & ANNUITY Co • Life insurance

This Amendment No. 5, entered into on June 29, 2017 and effective as of May 1, 2017, amends the Intercompany Agreement, dated as of December 22, 2010, as amended (the “Agreement”), by and between Voya Investment Management LLC (“VIM”) and Voya Retirement Insurance and Annuity Company (“VRIAC”).

RECITALS
Services Agreement • March 27th, 2003 • Ing Life Insurance & Annuity Co • Life insurance • Connecticut
RECIPROCAL LOAN AGREEMENT
Reciprocal Loan Agreement • August 13th, 2021 • VOYA RETIREMENT INSURANCE & ANNUITY Co • Life insurance • Delaware

This RECIPROCAL LOAN AGREEMENT (this “Agreement”), dated as of April 1, 2021, between Voya Retirement Insurance and Annuity Company, a Connecticut life insurance company (“VRIAC” or “Company”), located at One Orange Way, Windsor, Connecticut 06095 and Voya Financial, Inc., a Delaware corporation (“Voya Financial” or “Company”), located at 230 Park Avenue, New York, New York 10169 (collectively referred to as the "Companies").

EXHIBIT 10.4 TAX SHARING AGREEMENT
Tax Sharing Agreement • March 30th, 2001 • Aetna Life Insurance & Annuity Co /Ct • Life insurance • Delaware
DISTRIBUTION AGREEMENT
Distribution Agreement • April 2nd, 2018 • VOYA RETIREMENT INSURANCE & ANNUITY Co • Life insurance • Connecticut

This AGREEMENT is made this 2nd day of December, 2009, by and between ING Life Insurance and Annuity Company, (“ILIAC”) a Connecticut corporation, on its own behalf and on behalf of Variable Annuity Account B (the “Account”) and Directed Services LLC, (“DSL”), a Delaware limited liability company.

Amendment No.1 to Coinsurance Agreement Between
Coinsurance Agreement • May 15th, 2007 • Ing Life Insurance & Annuity Co • Life insurance

This Amendment No. 1 ("Amendment No. 1") to Coinsurance Agreement (the "Coinsurance Agreement") dated October 1, 1998, between Aetna Life Insurance and Annuity Company, now known as ING Life Insurance and Annuity Company, ("ILIAC" or the "Company") and The Lincoln National Life Insurance Company ("LNL"), is entered into by ILIAC and Lincoln Life & Annuity Company of New York ("LNY"), successor to LNL as Reinsurer by assignment, and is entered into as of March 19, 2007 and effective as of March 1, 2007.

JOINDER NUMBER 2006-1 TO TAX SHARING AGREEMENT
Tax Sharing Agreement • May 15th, 2006 • Ing Life Insurance & Annuity Co • Life insurance

This Joinder Number 2006-1 to Tax Sharing Agreement, dated January 20, 2006, is entered into by and between ING Life Insurance and Annuity Company (“ILIAC”) and ING America Insurance Holdings, Inc. (“ING”), on its own behalf and on behalf of each of its subsidiaries that are currently parties to that certain Tax Sharing Agreement hereinafter described (the “Subsidiaries”).

Aetna Insurance Company of America Home Office: 151 Farmington Avenue Hartford, Connecticut 06156 Aetna Insurance Company of America (We or Us) agrees to pay benefits according to the terms and conditions set forth in this Contract. Certificate of...
VOYA RETIREMENT INSURANCE & ANNUITY Co • April 4th, 2018 • Life insurance

Minimum Initial Purchase Payment: Minimum Subsequent Purchase Payment: Maximum Subsequent Purchase Payment: Transfers: $1,500 $500 or $50 per month if paid by an automatic check plan $500,000 without Home Office approval We allow an unlimited number of transfers during the Accumulation Period. Twelve (12) transfers in any calendar year are free. Thereafter, We reserve the right to charge a transfer charge up to $10 for each subsequent transfer.

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AMENDMENT NUMBER 2008-1 TO SERVICES AGREEMENT
Services Agreement • March 31st, 2009 • Ing Life Insurance & Annuity Co • Life insurance

This is Amendment Number 2008-1 (this “Amendment”) to the Services Agreement made January 1, 2001, as amended effective January 1, 2002 and as of December 31, 2007, by and among ING Life Insurance and Annuity Company and the affiliated insurance companies specified in Exhibit B to the Services Agreement (or the successors by merger to such affiliated insurance companies) (the “Agreement”). This Amendment is effective October 1, 2008. Capitalized terms not defined in this Amendment shall have the meaning ascribed to them in the Agreement.

ING Life Insurance and Annuity Company
VOYA RETIREMENT INSURANCE & ANNUITY Co • April 2nd, 2021 • Life insurance

[Windsor, Connecticut] [Customer Service Center P.O. Box 10450 909 Locust Street Des Moines, Iowa 50306-0450] [1-888-854-5950] Important terms and definitions used in this Contract appear on page 4.

Contract
Intercompany Agreement • April 2nd, 2018 • VOYA RETIREMENT INSURANCE & ANNUITY Co • Life insurance • Delaware

THIS AGREEMENT is executed as of the date below between Directed Services LLC (“DSL”), and ING Life Insurance and Annuity Company (“ILIAC”).

Customer Service Center Important terms and definitions used in this Des Moines, Iowa 50306-0450] Product Name Contract Number [ING Select Multi-Index 5] [R123456] Annuitant(s) Age of Annuitant(s) Sex of Annuitant(s) [Thomas J. Doe] [55] [Male]...
VOYA RETIREMENT INSURANCE & ANNUITY Co • April 2nd, 2021 • Life insurance

You may return this Contract by mailing or delivering it to our Customer Service Center at the address shown above or to the producer through whom you purchased it within twenty days (or thirty days if this is a replacement contract as defined by applicable state regulation) after the date you receive it. If so returned, we will promptly pay you any portion of the Premium paid and not previously Surrendered as of the date the returned Contract is received by us. If you are unsure whether your Contract is a replacement contract, please contact us at our Customer Service Center at the phone number or address set forth above.

Amendment No. 4 TO THE INTERCOMPANY AGREEMENT
Intercompany Agreement • September 28th, 2017 • VOYA RETIREMENT INSURANCE & ANNUITY Co • Life insurance

This Amendment No. 4, effective as of March 01, 2016, amends the Intercompany Agreement, dated as of December 22, 2010, as amended (the “Agreement”), by and between ING Investment Management LLC (“IIM”), (now known as “Voya Investment Management LLC” or “VIM”) and ING Life Insurance and Annuity Company (“ILIAC”) (now known as “Voya Retirement Insurance and Annuity Company” or “VRIAC”).

AMENDMENT TO DISTRIBUTION AGREEMENT
Distribution Agreement • April 2nd, 2018 • VOYA RETIREMENT INSURANCE & ANNUITY Co • Life insurance

This amendment is made effective September 6, 2017, and amends the Distribution Agreement (the “Agreement”) dated December 2, 2009, between Voya Retirement Insurance and Annuity Company (formerly known as ING Life Insurance and Annuity Company), a Connecticut corporation (“VRIAC”) on its own behalf and on behalf of Variable Annuity Account B (the “Account”) and Directed Services LLC (“DSL”). VRIAC, the Account and DSL shall be collectively known as the “Parties.”

READ THIS CONTRACT CAREFULLY. This is a legal contract between you and us. RIGHT TO EXAMINE AND RETURN THIS CONTRACT
Exhibit 16 • April 2nd, 2021 • VOYA RETIREMENT INSURANCE & ANNUITY Co • Life insurance

You may return this Contract by mailing or delivering it to our Customer Service Center at the address shown above or to the producer through whom you purchased it within twenty days (or thirty days if this is a replacement contract as defined by applicable state regulation) after the date you receive it. If so returned, we will promptly pay you any portion of the Premium paid and not previously Surrendered as of the date the returned Contract is received by us. If you are unsure whether your Contract is a replacement contract, please contact us at our Customer Service Center at the phone number or address set forth above.

AGREEMENT FOR ADVANCES, COLLATERAL PLEDGE AND SECURITY AGREEMENT (SPECIFIC LIEN - DELIVERY)
Agreement for Advances, Collateral Pledge and Security Agreement • May 10th, 2018 • VOYA RETIREMENT INSURANCE & ANNUITY Co • Life insurance • Massachusetts

This AGREEMENT FOR ADVANCES, COLLATERAL PLEDGE AND SECURITY AGREEMENT (this “Agreement”) is entered into by and between Voya Retirement Insurance and Annuity Company (the “Member”) and the FEDERAL HOME LOAN BANK OF BOSTON (the “Bank”). This Agreement shall be effective as of the last signature date set forth below.

PRINCIPAL UNDERWRITING AGREEMENT
Principal Underwriting Agreement • April 4th, 2018 • VOYA RETIREMENT INSURANCE & ANNUITY Co • Life insurance • Connecticut

THIS UNDERWRITING AGREEMENT (“Agreement”) is effective as of the 17th day of November, 2006, by and between ING Life Insurance and Annuity Company (“ILIAC”), on its own behalf and on behalf of its nonunitized separate accounts for modified guaranteed annuity contracts (“MGA Accounts”), and on behalf of Variable Annuity Accounts B, C, F, G and I, Separate Account D, and Variable Life Accounts B and C (separate accounts of ILIAC (Variable Annuity Accounts B, C, F, G and I, Separate Account D and Variable Life Accounts B and C hereinafter collectively referred to as the “Accounts”)), and ING Financial Advisers, LLC (the “Underwriter”).

FEDERAL INCOME TAX SHARING AGREEMENT
Federal Income Tax Sharing Agreement • May 14th, 2013 • Ing Life Insurance & Annuity Co • Life insurance

EFFECTIVE January 1, 2013, this Federal Income Tax Sharing Agreement (“Agreement”) is entered into by and between ING U.S., Inc. ("ING U.S.") and each of its undersigned Subsidiaries (“the Subsidiaries”, or in the singular “Subsidiary”).

AMENDED AND RESTATED SERVICES AGREEMENT
Amended and Restated Services Agreement • May 12th, 2016 • VOYA RETIREMENT INSURANCE & ANNUITY Co • Life insurance

This Amended and Restated Services Agreement ("Agreement") is made as of this 1st day of April, 2015, by and among Voya Retirement Insurance and Annuity Company (“VRIAC”), an insurance company organized and existing under the laws of the state of Connecticut, the affiliated insurance companies specified in Exhibit B hereto and certain other affiliated companies specified in Exhibit B hereto.

Amendment No. 5 TO THE INTERCOMPANY AGREEMENT
Intercompany Agreement • April 2nd, 2018 • VOYA RETIREMENT INSURANCE & ANNUITY Co • Life insurance

This Amendment No. 5, effective as of March 01, 2016, amends the Intercompany Agreement, dated as of December 22, 2010, as amended (the “Agreement”), by and between Directed Services LLC (“DSL”) and ING Life Insurance and Annuity Company (“ILIAC”) (now known as “Voya Retirement Insurance and Annuity Company” or “VRIAC”).

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