0001104659-22-106281 Sample Contracts

FORM OF AMENDMENT TO FUND ADMINISTRATION AND ACCOUNTING AGREEMENT
Fund Administration and Accounting Agreement • October 5th, 2022 • IndexIQ ETF Trust • New York

This Amendment (“Amendment”) dated September 29, 2022 (“Effective Date”) 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 (“BNY Mellon”).

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FORM OF AMENDMENT TO INVESTMENT ADVISORY AGREEMENT
Investment Advisory Agreement • October 5th, 2022 • 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 September 29, 2022.

FORM OF AMENDMENT 8
IndexIQ ETF Trust • October 5th, 2022

This amendment (the “Amendment”) between the parties signing below (“Parties”) amends the Existing Agreement as of September 29, 2022 (the “Effective Date”):

FORM OF AMENDMENT TO CUSTODY AGREEMENT
Custody Agreement • October 5th, 2022 • IndexIQ ETF Trust • New York

This Amendment (“Amendment”) dated September 29, 2022 (“Effective Date”) is by and between IndexIQ ETF Trust (the “Fund”) and The Bank of New York Mellon (“BNY Mellon”).

FORM OF AMENDMENT TO EXPENSE LIMITATION AGREEMENT
Expense Limitation Agreement • October 5th, 2022 • IndexIQ ETF Trust

This amendment to the Expense Limitation Agreement (the "Agreement"), dated as of August 23, 2022, by and between IndexIQ ETF Trust, a Delaware statutory trust (the “Trust”), on behalf of its series as set forth on Schedule A (each, a “Fund” and, collectively, the “Funds”), and IndexIQ Advisors LLC, a Delaware limited liability company (the “Advisor”) is effective as of September 29, 2022.

FORM OF AMENDMENT TO INVESTMENT COMPANY REPORTING MODERNIZATION SERVICES AMENDMENT TO FUND ADMINISTRATION AND ACCOUNTING AGREEMENT
Administration and Accounting Agreement • October 5th, 2022 • IndexIQ ETF Trust

This Amendment to the Investment Company Reporting Modernization Services Amendment (the “Amendment”) dated September 29, 2022 (“Effective Date”) is by and between INDEXIQ ETF TRUST (the “Fund”) and THE BANK OF NEW YORK MELLON (“BNY Mellon”).

FORM OF AMENDMENT TO SUB-LICENSE AGREEMENT
Sub-License Agreement • October 5th, 2022 • IndexIQ ETF Trust

This amendment to the Sub-License Agreement (the "Agreement"), dated as of August 25, 2022, by and between IndexIQ ETF Trust, a Delaware statutory trust (the “Trust”), and IndexIQ Advisors LLC, a Delaware limited liability company (the “Advisor”), is effective as of September 29, 2022.

FORM OF AMENDMENT TO TRANSFER AGENCY AND SERVICE AGREEMENT
Transfer Agency and Service Agreement • October 5th, 2022 • IndexIQ ETF Trust • New York

This Amendment (“Amendment”) dated September 29, 2022 (“Effective Date”) 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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