FIRST AMENDMENT TO PARTICIPATION AGREEMENT AMONG ING LIFE INSURANCE AND ANNUITY COMPANY, RELIASTAR LIFE INSURANCE COMPANY, PIMCO VARIABLE INSURANCE TRUST, AND ALLIANZ GLOBAL INVESTORS DISTRIBUTORS LLC

                                                                            Exhibit 99-B.8.136

                                        FIRST AMENDMENT TO PARTICIPATION AGREEMENT

                                                                                  AMONG

                                             ING LIFE INSURANCE AND ANNUITY COMPANY,

                                                   RELIASTAR LIFE INSURANCE COMPANY,

                                                   PIMCO VARIABLE INSURANCE TRUST,

                                                                                  AND

                                    ALLIANZ GLOBAL INVESTORS DISTRIBUTORS LLC

This Amendment is dated as of the 15th day of August, 2007 by and between ING Life Insurance and
Annuity Company, ReliaStar Life Insurance Company (together as “ING”), PIMCO Variable Insurance
Trust (the “Funds”) and Allianz Global Investors Distributors LLC (the “Underwriter”) (collectively, the
“Parties”).

WHEREAS, the Parties entered into a Participation Agreement on May 1, 2004 (the “Agreement”)
and desire to further amend said Agreement in the manner hereinafter set forth;

NOW THEREFORE, the Parties hereby amend the Agreement in the following form:

1.	ING USA Annuity and Life Insurance Company (“ING USA”) and its Separate Accounts is added as a Party to the Agreement;
2.	ReliaStar Life Insurance Company of New York (“RLIC of NY”) and its Separate Accounts is added as a Party to the Agreement;

Except as provided herein, the terms and conditions contained in the Agreement shall remain in full
force and effect.

IN WITNESS WHEREOF, the Parties hereto have caused this instrument to be executed by their
duly authorized signatories as of the date and year first above written.

ING Life Insurance and Annuity Company				ReliaStar Life Insurance Company
By:		/s/ Xxxxxxx X. Xxxxxxxx		By:		/s/ Xxxxx Xxxxxxxxx
Name:		Xxxxxxx X. Xxxxxxxx		Name:		Xxxxx Xxxxxxxxx
Title:		Vice President		Title:		Head of ING Center for Savings Innovation
ING USA Annuity and Life Insurance Company				ReliaStar Life Insurance Company of New York
By:		/s/ Xxxxxxx X. X. Xxx		By:		/s/ Xxxxx Xxxxxxxxx
Name:		Xxxxxxx X. X. Xxx		Name:		Xxxxx Xxxxxxxxx
Title:		Vice President		Title:		Head of ING Center for Savings Innovation
PIMCO Variable Insurance Trust				Allianz Global Investors Distributors LLC
By:		/s/ Xxxxxx X. Xxxxxxxx		By:		/s/ Xxxxx Xxxxxx
Name:		Xxxxxx X. Xxxxxxxx		Name:		Xxxxx Xxxxxx
Title:		President		Title:		Managing Director

                                                                                                      1 of 1