Forms checklist Helping to prevent Not In Good Order issues

page 2 © 2006 ING North America Insurance Corporation Page 1 n Are the plan name and billing group number indicated in the Plan Information n section? n Is the participant Social security number CLEAR and legible? n Is the participant information section complete with a street address (not just a n PO Box) n Have you selected the Type of Withdrawal and indicated the percentage or dollar n amount being requested? Page 2 n For cash distributions only requesting an electronic funds transfer: n Have you selected the type of account - checking or savings? n Are the 9 digit ABA routing number and the participant bank account number clear and legible? n For rollover and participant check requests, are the payment and mailing n instructions complete? Page 3 n Has only one reason for withdrawal been selected? n Are the Withdrawal amount or Vesting percentage completed for all sources requested to be handled? n (Deferral, Match, Rollover, Profit Sharing, Employer Contribution, Safe Harbor etc). n If there are non vested amounts have you marked the appropriate box on how to handle those funds? n Has an authorized plan trustee on record with ING signed the Employer/Plan Sponsor/Named Fiduciary’s signature section. This checklist pertains to the following form numbers: Withdrawal Request Termination/Retirement #83244 Withdrawal Request – In Service #83062 Withdrawal Request 401 – Corp. #83062 Aces TPA ACES Money Out; Corporate

page 3 © 2006 ING North America Insurance Corporation ACES Money Out; Health, Education, Government n Please refer to the chart on the front page of the request regarding requirement of your Employer’s signature. n A Plan name or Billing Group Number(s) is listed in the Plan Information section. n The Participant Information section is complete and a street address is provided even if mailing address is a PO Box. n The Withdrawal amount has been indicated. n The Participant’s Authorized Signature section has been signed. n If your plan is Erisa, you may also need to complete the Spousal Consent. n If your funds are being moved to another carrier, a Letter of Acceptance been sent to us or is included with this request. This checklist pertains to the following form numbers: Employee Termination/Retirement Withdrawal Request #83501 Deferred Compensation Withdrawal Request #83504 Hardship Withdrawal Request #83488 Unforeseeable Emergency Withdrawal Request #83498 Miscellaneous Withdrawal Request #83503

page 4 © 2006 ING North America Insurance Corporation Death Claims n A Plan name or Billing Group Number(s) is listed in the Plan Information section. n Submit a certified death certificate. Please check your plan requirements. n The Participant Information section is complete and a street address is provided even if mailing address is a PO Box. n Indicate a percentage or dollar amount, if a Partial Withdrawal is requested. n Indicate your tax election after reading the tax section carefully. n Make sure all appropriate signatures are on the forms, including the employer, if applicable. n If your funds are being moved to another carrier, a Letter of Acceptance been sent to us or is included with this request. n An estate/trust tax identification number is required with this request, if payment sent is being made to an estate/trust. This checklist pertains to the following form numbers: Death Claim Form #83400 Death Claim Form #83265 Death Claim Form #83077

page 5 © 2006 ING North America Insurance Corporation n A Plan name or Billing Group Number(s) is listed in the Plan Information Section. n The Participant Information section is complete and a street address is provided even if mailing address is a PO Box. n A Reason for Withdrawal has been indicated. n A Product option in the Rollover Product section has been selected. n The Type of Withdrawal indicates an amount or percentage. n Participant Election section and Spousal Consent sections are complete (if n applicable). n The Participant Consent section has been signed. n If your plan is subject to Erisa or a 401 plan, the Trustee or Named Fiduciary n signature is required. n If your plan is a 401(k), on the last page of the withdrawal form, the n Withdrawal Information, TPA certification, and Vesting information needs to n be provided. Also, the Trustee or Named Fiduciary’s Certification signature n section has been signed. This checklist pertains to the following form number: Internal Rollover Form Central Rollover Unit

page 6 © 2006 ING North America Insurance Corporation n An Account or Contract Number(s) is listed in the top fill able section. n The Participant Information section is complete and a street address is provided even if mailing address is a PO Box (form #83366 only). n The Withdrawal amount has been indicated. n A Reason for Withdrawal has been selected. n The Payment Information section is complete and a street address is provided even if mailing address is a PO Box (form #39298 only). n The Contract Owner/Investor’s signature section has been completed and signature is present. This check list pertains to the following form numbers: ING Rollover Advantage #83366 Pension IRA #39298 Central Rollover Unit; continued

page 7 © 2006 ING North America Insurance Corporation Pension IRA or ING Rollover Advantage New Business Applications n Please make sure you have the correct version of the application in accordance to your state. n The name of applicant/Contract holder Information needs to be completed in its entirety. n The Participant Information section is complete and a street address is provided even if mailing address is a PO Box. n Please be sure that all columns in the Beneficiary Information section are filled in and at least one Primary Beneficiary is listed. n If applicable, in the Allocation section, please be sure that the percentages add up to 100%. n The Contract Holder’s signature section has been signed and dated. n The Producer Information section needs to be filled out in its entirety and signed by the Producer/Agent. Central Rollover Unit; continued

page 8 © 2006 ING North America Insurance Corporation n A contract number and/or Billing Group has been indicated. n The participant Information Section is complete and a street address is provided even if mailing address is a PO Box. n Only one election for payout (ECO or SWO, and only one of the SWO options chosen). n If SWO, the amount, specified amount of years, or percentage (if applicable) is indicated on the line provided. n If a prior year is needed/allowable, please be sure to check off the corresponding box. n You choose a start date month and year, and check off one box 15 th or 28 th. NO other date may be indicated. n Your tax election for Federal and State Taxes (if choosing withholding) is indicated with the proper percentage you want withheld (or provide us with the appropriate state form). n If you choose to have EFT, please make sure you complete the EFT section of the form in writing. NOTE: your first payment will be a check. Electronic deposit will start with the next payout cycle. n The participant’s Authorized Signature section on page 2 is completed, and if the Employer/TPA signature is required that it also has been signed by an authorized signer. n If plan is ERISA, the spousal consent form is completed and attached (if required). This checklist pertains to the following form numbers: SWO/ECO Standard #83235 Individual Products # Other (non Gov’t 457’s) #83353 ECO/SWO/LEO (Systematic Distributions)