0001104659-20-099730 Sample Contracts

FORM OF AMENDMENT TO TRANSFER AGENCY AND SERVICE AGREEMENT
Transfer Agency and Service Agreement • August 28th, 2020 • IndexIQ ETF Trust • New York

This Amendment (“Amendment”) dated as of August 12, 2020 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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AMENDMENT 3
IndexIQ ETF Trust • August 28th, 2020

Except as amended hereby, all terms of the Existing Agreement remain in full force and effect. This Amendment includes the amendments in Schedule A and general terms in Schedule B.

AMENDMENT TO INVESTMENT ADVISORY AGREEMENT
Investment Advisory Agreement • August 28th, 2020 • 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 December 12, 2019.

FORM OF AMENDMENT TO FUND ADMINISTRATION AND ACCOUNTING AGREEMENT
Fund Administration and Accounting Agreement • August 28th, 2020 • IndexIQ ETF Trust • New York

This Amendment (“Amendment”) is made as of the 12th day of August, 2020, 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 (formerly, The Bank of New York) (“BNY Mellon”).

FORM OF AMENDMENT TO CUSTODY AGREEMENT
Custody Agreement • August 28th, 2020 • IndexIQ ETF Trust • New York

This Amendment (“Amendment”) is made as of the 12th day of August, 2020, by and between IndexIQ ETF Trust (the “Fund”) and The Bank of New York Mellon (formerly, The Bank of New York) (“BNY Mellon”).

AMENDMENT TO THE EXPENSE LIMITATION AGREEMENT INDEXIQ ETF TRUST
Expense Limitaton Agreement • August 28th, 2020 • IndexIQ ETF Trust

THIS AMENDMENT TO THE EXPENSE LIMITATON AGREEMENT, is hereby made as of August 27, 2020, 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”).

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