| IndexIQ(TM) Innovation Leaders All Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Productivity Leaders Large Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Elite Workforce Leaders All Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Elite Workforce Leaders Large Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Corporate Governance Leaders All Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Corporate Governance Leaders Large Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Competitive Momentum Leaders All Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Competitive Momentum Leaders Large Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Customer Loyalty Leaders All Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Customer Loyalty Leaders Large Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Sustainability Leaders All Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Innovation Leaders Small Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Sustainability Leaders Large Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Market Power Leaders Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Market Power Leaders Large Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Quality Growth Leaders All Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Quality Growth Leaders Large Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Efficient Operations Leaders All Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Efficient Operations Leaders Large Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |
| IndexIQ(TM) Productivity Leaders All Cap Fund | IndexIQ(TM) METRIX(TM) Shares | — | Yes |