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Exhibit 10.(u)
JOINDER NUMBER
2005-1
TO
TAX SHARING
AGREEMENT
This Joinder Number 2005-1 to Tax
Sharing Agreement, dated January 20, 2006, is entered into by and
between ING USA Annuity and Life Insurance Company (“ING
USA”) and ING America Insurance Holdings, Inc.
(“ING”), on its own behalf and on behalf of each of its
subsidiaries that are currently parties to that certain Tax Sharing
Agreement hereinafter described (the
“Subsidiaries”).
WHEREAS, ING and the Subsidiaries
are members of an affiliated group, as that term is defined in
Section 1504 of the Internal Revenue Code of 1986, as amended,
which expects to file a consolidated federal income tax return for
each taxable year during which the Subsidiaries are includible
corporations qualified to so file;
WHEREAS, ING and the Subsidiaries
entered into that certain Tax Sharing Agreement attached hereto as
Exhibit A (the “Agreement”) to provide for the manner
of computation of the amounts and timing of payments with regard to
the consolidated federal income tax return of the affiliated group
for each taxable year;
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