AMENDMENT NUMBER 2007-1 TO SERVICES AGREEMENT

Consulting Services Agreement

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This Consulting Services Agreement involves

ING LIFE INSURANCE & ANNUITY CO | Annuity Company | ING Life Insurance | ING USA ANNUITY AND LIFE INSURANCE COMPANY | MIDWESTERN UNITED LIFE INSURANCE COMPANY | RELIASTAR LIFE INSURANCE COMPANY | SECURITY LIFE INSURANCE COMPANY OF DENVER

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Title: AMENDMENT NUMBER 2007-1 TO SERVICES AGREEMENT
Date: 3/31/2008

Exhibit 10.23

AMENDMENT NUMBER 2007-1

TO SERVICES AGREEMENT

This is Amendment Number 2007-1 (this “Amendment”) to the Services Agreement made January 1, 2001, as amended July 16, 2003, by and among ING Life Insurance and Annuity Company and the affiliated insurance companies specified in Exhibit B to the Services Agreement (or the successors by merger to such affiliated insurance companies) (the “Agreement”). This Amendment is dated as of December 31, 2007. Capitalized terms not defined in this Amendment shall have the meaning ascribed to them in the Agreement.

Amendment to Section 2 of the Agreement .

Section 2, subparagraph (c) is amended by the deletion of the first sentence of subparagraph (c) and the insertion of the following sentence in lieu thereof:

“The charges for Direct Costs and Indirect Costs referred to above shall be made by the Service Provider on a monthly o

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