Exhibit 24(b)(8.131)
THIRD AMENDMENT
TO THE PARTICIPATION AGREEMENT
THIS THIRD AMENDMENT, dated as of the 4th day of November, 2013, is entered into
between ING Life Insurance and Annuity Company (“ING Life” or “ING”); ING Financial
Advisers, LLC (“ING Financial”); OppenheimerFunds Distributor, Inc. (the “Distributor”);
and Shareholder Services, Inc. (“SSI”), as parties to the Participation Agreement dated as of
August 15, 2000, as amended (“Agreement”).
WHEREAS, the Distributor is the underwriter of certain investment companies listed on
Schedule B of the Agreement (the “Funds”) that are registered investment companies under
the Investment Company Act of 1940, as amended;
WHEREAS, the parties to the Agreement desire to amend the Agreement by updating the list
of available Funds under Schedule B to the Agreement;
NOW, THEREFORE, pursuant to Section 12(a) of the Agreement, the parties to the
Agreement hereby amend the Agreement as follows:
1.	Schedule B to the Agreement is hereby deleted and replaced with the new Schedule B
	attached hereto.
Except as provided herein, the terms and conditions contained in the Agreement shall remain
in full force and effect.
IN WITNESS HEREOF, the parties hereto have executed and delivered this Third
Amendment to the Participation Agreement effective as of the date first written above.
OppenheimerFunds Distributor, Inc.		ING Life Insurance and Annuity Company
By:	/s/ Mark D. Santero	By:	/s/ Lisa Gilarde
Name:	Mark D. Santero	Name:	Lisa Gilarde
Title:	SVP	Title:	Vice President
Shareholder Services, Inc.		ING Financial Advisers, LLC
By:	/s/ Stacy Roode	By:	/s/ Patrick J. Kennedy
Name:	Stacy Roode	Name:	Patrick Kennedy
Title:	President	Title:	President
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Schedule B

October 30, 2013

LIST OF FUNDS ELIGIBLE TO PARTICIPATE IN

THE PARTICIPATION AGREEMENT

Oppenheimer Capital Appreciation Fund

Oppenheimer Capital Income Fund

Oppenheimer Cash Reserves

Oppenheimer Commodity Strategy Total Return Fund

Oppenheimer Core Bond Fund

Oppenheimer Corporate Bond Fund

Oppenheimer Currency Opportunities Fund

Oppenheimer Developing Markets Fund

Oppenheimer Discovery Fund

Oppenheimer Diversified Alternatives Fund

Oppenheimer Emerging Markets Debt Fund

Oppenheimer Equity Fund

Oppenheimer Equity Income Fund, Inc.

Oppenheimer Global Fund

Oppenheimer Global Allocation Fund

Oppenheimer Global Multi Strategies Fund

Oppenheimer Global Opportunities Fund

Oppenheimer Global Real Estate Fund

Oppenheimer Global Strategic Income Fund

Oppenheimer Global Value Fund

Oppenheimer Gold & Special Minerals Fund

Oppenheimer International Bond Fund

Oppenheimer International Diversified Fund

Oppenheimer International Growth Fund

Oppenheimer International Small Company Fund

Oppenheimer International Value Fund

Oppenheimer Limited-Term Government Fund

Oppenheimer Main Street Fund

Oppenheimer Main Street Select Fund

Oppenheimer Main Street Small- & Mid-Cap Fund

Oppenheimer Money Market Fund, Inc.

Oppenheimer Portfolio Series

Oppenheimer International Value Fund

Oppenheimer Flexible Strategies Fund

Oppenheimer Real Estate Fund

Oppenheimer Rising Dividends Fund

Oppenheimer Select Value Fund

Oppenheimer Senior Floating Rate Fund

Oppenheimer Senior Floating Rate Plus Fund

Oppenheimer Discovery Mid Cap Growth Fund

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Oppenheimer Small- & Mid- Cap Value Fund

Oppenheimer SteelPath MLP Alpha Fund

Oppenheimer SteelPath MLP Alpha Plus Fund

Oppenheimer SteelPath MLP Income Fund

Oppenheimer SteelPath MLP Select 40 Fund

Oppenheimer Limited-Term Bond Fund

Oppenheimer Value Fund

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