Exhibit 99.(j)(i)(2)
AMENDED AND RESTATED EXHIBIT A
WITH RESPECT TO THE
CUSTODIAN AND INVESTMENT ACCOUNTING AGREEMENT
DATED NOVEMBER 1, 2001 AND AMENDED MARCH 1, 2002
BETWEEN THE FUNDS AND
STATE STREET BANK AND TRUST COMPANY
EFFECTIVE AS OF NOVEMBER 22, 2002
LIST OF FUNDS
ENTITY NAME JURISDICTION
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ING EQUITY TRUST Massachusetts Business Trust
ING Biotechnology Fund
ING Convertible Fund
ING Equity and Bond Fund
ING Financial Services Fund
ING Growth Opportunities Fund
ING Large Company Value Fund
ING LargeCap Growth Fund
ING MidCap Opportunities Fund
ING MidCap Value Fund
ING Principal Protection Fund
ING Principal Protection Fund II
ING Principal Protection Fund III
ING Principal Protection Fund IV
ING Principal Protection Fund V
ING Principal Protection Fund VI*
ING Real Estate Fund
ING Research Enhanced Index Fund
ING SmallCap Opportunities Fund
ING SmallCap Value Fund
ING Tax Efficient Equity Fund
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* This Amended and Restated Exhibit A will be effective with respect to the Fund
upon the effective date of the post-effective amendment to the Trust's
Registration Statement with respect to the Fund.
ENTITY NAME JURISDICTION
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ING FUNDS TRUST Delaware Business Trust
ING Classic Money Market Fund
ING GNMA Income Fund
ING High Yield Bond Fund
ING High Yield Opportunity Fund
ING Intermediate Bond Fund
ING Lexington Money Market Trust
ING Money Market Fund
ING National Tax-Exempt Bond Fund
ING Strategic Bond Fund
ING National Tax-Exempt Money Market Fund
ING INVESTMENT FUNDS, INC. Maryland Corporation
ING MagnaCap Fund
ING MAYFLOWER TRUST Massachusetts Business Trust
ING Growth + Value Fund
ING SENIOR INCOME FUND Delaware Business Trust
ING PRIME RATE TRUST Massachusetts Business Trust
ING VP NATURAL RESOURCES TRUST Massachusetts Business Trust
ING VARIABLE INSURANCE TRUST Delaware Business Trust
ING VP High Yield Bond Fund
ING VARIABLE PRODUCTS TRUST Massachusetts Business Trust
ING VP Convertible Portfolio
ING VP Financial Services Portfolio
ING VP Growth + Value Portfolio
ING VP Growth Opportunities Portfolio
ING VP High Yield Bond Portfolio
ING VP Large Company Value Portfolio
ING VP LargeCap Growth Portfolio
ING VP MagnaCap Portfolio
ING ▇▇ ▇▇▇▇▇▇ Opportunities Portfolio
ING VP Research Enhanced Index Portfolio
ING VP SmallCap Opportunities Portfolio
USLICO SERIES FUND Massachusetts Business Trust
Asset Allocation Portfolio
Bond Portfolio
Money Market Portfolio
Stock Portfolio
Last Approved: 11/22/02