EX-99.(N)(2) 5 dex99n2.htm CONSENT OF KPMG LLP Consent of KPMG LLP

(n)(2)

Consent of Independent Registered Public Accounting Firm

The Board of Trustees

ING Prime Rate Trust

We consent to the use of our report dated April 26, 2010, incorporated herein by reference on ING Prime Rate Trust, and to the references to our firm under the headings “Financial Highlights” and “More Information” in the Prospectuses and “Independent Registered Public Accounting Firm” in the Statement of Additional Information.

/s/ KPMG LLP

Boston, Massachusetts

June 28, 2010