JOINDER NUMBER 2005-1 TO TAX SHARING AGREEMENT

Tax Allocation or Sharing Agreement

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ING America Insurance Holdings, Inc. | David Pendergrass

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Title: JOINDER NUMBER 2005-1 TO TAX SHARING AGREEMENT
Date: 3/30/2006

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Exhibit 10.(u)

JOINDER NUMBER 2005-1

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;