Exhibit 99-B.8.23
Amendment to Participation Agreement
Franklin Templeton Variable Insurance Products Trust
Franklin/Templeton Distributors, Inc.
ING Life Insurance and Annuity Company
ING USA Annuity and LIfe Insurance Company
ReliaStar Life Insurance Company
ReliaStar Life Insurance Company of New York
Directed Services, LLC.
	Franklin Templeton Variable Insurance Products Trust (the “Trust”), Franklin/Templeton
Distributors, Inc. (the “Underwriter,” and together with the Trust, “we” or “us”), ING Life
Insurance and Annuity Company, ING USA Annuity and LIfe Insurance Company, ReliaStar
Life Insurance Company and ReliaStar Life Insurance Company of New York (together the
“Company” or “you”), and Directed Services, LLC., your distributor, on your behalf and on
behalf of certain Accounts, have previously entered into a Participation Agreement dated
December 30, 2005, as amended (the “Agreement”). The parties now desire to amend the
Agreement by this amendment (the “Amendment”).
	Except as modified hereby, all other terms and conditions of the Agreement shall remain
in full force and effect. Unless otherwise indicated, the terms defined in the Agreement shall
have the same meaning in this Amendment.
A M E N D M E N T
	For good and valuable consideration, the receipt of which is hereby acknowledged, the
parties agree to amend the Agreement as follows:
1.	Section 1 and Section 2.2.1 are hereby each amended to reflect that Franklin Templeton
	Variable Insurance Products Trust (the “Trust”) is organized as a statutory trust under the
	laws of the State of Delaware, effective as of May 1, 2007.
2.	Section 3.1.3 is amended and restated in its entirety as follows:
	“3.1.3 We agree that shares of the Trust will be sold only to: (i) life insurance companies
	which have entered into fund participation agreements with the Trust (“Participating
	Insurance Companies”) and their separate accounts or to qualified pension and retirement
	plans in accordance with the terms of the Shared Funding Order; and (ii) investment
	companies in the form of funds of funds. No shares of any Portfolio will be sold to the
	general public.”
3.	Section 5.2 is amended and restated in its entirety as follows:
	“5.2	If and to the extent required by law, you shall: (i) solicit voting instructions from
	Contract owners; (ii) vote the Trust shares in accordance with the instructions received
	from Contract owners; and (iii) vote Trust shares owned by subaccounts for which no
	instructions have been received from Contract owners in the same proportion as Trust
	shares of such Portfolio for which instructions have been received from Contract owners;
	so long as and to the extent that the SEC continues to interpret the 1940 Act to require

	pass-through voting privileges for variable contract owners. You reserve the right to vote
	Trust shares held in any Account in your own right, to the extent permitted by law.”
4.	All other terms and provisions of the Agreement not amended herein shall remain in full
	force and effect.
IN WITNESS WHEREOF, each of the parties has caused its duly authorized officers to execute
this Amendment effective as of June 5, 2007.
The Trust:		FRANKLIN TEMPLETON VARIABLE INSURANCE
		PRODUCTS TRUST
Only on behalf of each Portfolio
listed on Schedule C of the		By: /s/ Karen L. Skidmore
Agreement
		Name: Karen L. Skidmore
		Title: Vice President
The Underwriter:		FRANKLIN/TEMPLETON DISTRIBUTORS, INC.
		By: /s/ Thomas Regner
		Name: Thomas Regner
		Title: Senior Vice President
The Company:
ING Life Insurance and Annuity Company			ING USA Annuity and LIfe Insurance
			Company
By: /s/ Michael C. Eldredge			By: /s/ Richard Lau
Name: Michael C. Eldredge			Name: Richard Lau
Title: Vice President			Title: Vice President
ReliaStar Life Insurance Company			ReliaStar Life Insurance Company of New
			York
By: /s/ Richard Lau			By: /s/ Richard Lau
Name: Richard Lau			Name: Richard Lau
Title: Vice President			Title: Vice President
The Distributor:			Directed Services, Inc.
			By: /s/ James Shuchart
			Name: James Shuchart
			Title: General Counsel

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