0001027285-07-000051 Sample Contracts

AMONG ING LIFE INSURANCE AND ANNUITY COMPANY, RELIASTAR LIFE INSURANCE COMPANY, PIMCO VARIABLE INSURANCE TRUST, AND PA DISTRIBUTORS LLC
Participation Agreement • October 1st, 2007 • Separate Account Ny B of Reliastar Life Insurance Co of Ny

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 PA 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:

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AMONG PIONEER VARIABLE CONTRACTS TRUST, ING LIFE INSURANCE AND ANNUITY COMPANY, RELIASTAR LIFE INSURANCE COMPANY, RELIASTAR LIFE INSURANCE COMPANY OF NEW YORK, PIONEER INVESTMENT MANAGEMENT, INC. AND PIONEER FUNDS DISTRIBUTOR, INC.
Participation Agreement • October 1st, 2007 • Separate Account Ny B of Reliastar Life Insurance Co of Ny

THIS AMEMDMENT NO. 2 TO THE PARTICIPATION AGREEMENT (the “Amendment”) is made and entered into as of the 15th day of August, 2007 by and among Pioneer Variable Contracts Trust (the “Trust”), ING Life Insurance and Annuity Company, ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of New York (collectively, “ING”), Pioneer Investment Management, Inc. (“PIM”) and Pioneer Funds Distributor, Inc. (“PFD”) (collectively, the “Parties”). WHEREAS, the Parties entered into a Participation Agreement dated July 1, 2001 (the “Participation Agreement”) and as amended on May 1, 2004; and

Contract
Fund Participation Agreement • October 1st, 2007 • Separate Account Ny B of Reliastar Life Insurance Co of Ny

WHEREAS, ING Life Insurance and Annuity Company (formerly Aetna Life Insurance and Annuity Company) (“ILIAC”), OppenheimerFunds, Inc. (the “Adviser”) and Oppenheimer Variable Account Funds (the “Fund”), (collectively, the “Parties”), have entered into a Fund Participation Agreement dated March 11, 1997 (the “Agreement”), and as amended on December 1, 1999 and May 1, 2004; and WHEREAS, the Parties reserved to themselves the right to amend the Agreement from time to time in a writing executed by the Parties; and WHEREAS, the Parties now desire to amend the Agreement as set forth below; NOW, THEREFORE, in consideration of the mutual covenants hereinafter set forth, and intending to be legally bound, the Parties agree that the Agreement shall be amended as follows:

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