0001104659-21-003095 Sample Contracts

FORM OF AMENDMENT TO SECURITIES LENDING AUTHORIZATION AGREEMENT
Securities Lending Authorization Agreement • January 12th, 2021 • IndexIQ ETF Trust

THIS AMENDMENT TO SECURITIES LENDING AUTHORIZATION AGREEMENT (“Amendment”) is made effective as of the 12th day of January, 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 TO INVESTMENT COMPANY REPORTING MODERNIZATION SERVICES AMENDMENT TO FUND ADMINISTRATION AND ACCOUNTING AGREEMENT
Accounting Agreement • January 12th, 2021 • IndexIQ ETF Trust

This Amendment to the Investment Company Reporting Modernization Services Amendment (the “Amendment”) dated January 12, 2021 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 • January 12th, 2021 • IndexIQ ETF Trust • New York

This Amendment (“Amendment”) dated January 12, 2021 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 (formerly, The Bank of New York) (“BNY Mellon”).

FORM OF SUB-LICENSE Agreement
Sub-License Agreement • January 12th, 2021 • IndexIQ ETF Trust • New York

THIS SUB-LICENSE AGREEMENT (the “Agreement”), dated as of _____________, (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”).

INVESTMENT COMPANY REPORTING MODERNIZATION SERVICES AMENDMENT TO FUND ADMINISTRATION AND ACCOUNTING AGREEMENT
Administration and Accounting Agreement • January 12th, 2021 • IndexIQ ETF Trust

This Investment Company Reporting Modernization Services Amendment (the “Amendment”) is made as of June 14, 2018 by and between INDEXIQ ETF TRUST (the “Fund”) and THE BANK OF NEW YORK MELLON (“BNY Mellon”).

FORM OF AMENDMENT TO TRANSFER AGENCY AND SERVICE AGREEMENT
Transfer Agency and Service Agreement • January 12th, 2021 • IndexIQ ETF Trust • New York

This Amendment (“Amendment”) dated January 12, 2021 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”).

FORM OF AMENDMENT 4
IndexIQ ETF Trust • January 12th, 2021

This amendment (the “Amendment”) between the parties signing below (“Parties”) amends the Existing Agreement as of _______________, 2020 (the “Effective Date”):

AMENDMENT TO INVESTMENT ADVISORY AGREEMENT
Investment Advisory Agreement • January 12th, 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 December 10, 2020.

AMENDMENT TO THE EXPENSE LIMITATION AGREEMENT INDEXIQ ETF TRUST
Expense Limitation Agreement • January 12th, 2021 • IndexIQ ETF Trust

THIS AMENDMENT TO THE EXPENSE LIMITATION AGREEMENT, is hereby made as of December 10, 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”).

FORM OF AMENDMENT TO CUSTODY AGREEMENT
Custody Agreement • January 12th, 2021 • IndexIQ ETF Trust • New York

This Amendment (“Amendment”) dated January 12, 2021 is by and between IndexIQ ETF Trust (the “Fund”) and The Bank of New York Mellon (formerly, The Bank of New York) (“BNY Mellon”).

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