Exhibit 21.1

	Subsidiary	% Parent Interest Held	State/Country of Incorporation	Parent
1.	IIPS OF FLORIDA, LLC	100	Florida	ING U.S., Inc.
2.	ING Financial Products Company, Inc.	100	Delaware	ING U.S., Inc.
3.	ING North America Insurance Corporation	100	Delaware	ING U.S., Inc.
4.	ING Payroll Management, Inc.	100	Delaware	ING U.S., Inc.
5.	ING Risk Management (Bermuda) Limited	100	Bermuda	ING U.S., Inc.
6.	Lion Connecticut Holdings Inc.	100	Connecticut	ING U.S., Inc.
7.	AII 1, LLC	100	Connecticut	Lion Connecticut Holdings Inc.
8.	AII 2, LLC	100	Connecticut	Lion Connecticut Holdings Inc.
9.	AII 3, LLC	100	Connecticut	Lion Connecticut Holdings Inc.
10.	AII 4, LLC	100	Connecticut	Lion Connecticut Holdings Inc.
11.	IB Holdings LLC	100	Virginia	Lion Connecticut Holdings Inc.
12.	The New Providence Insurance Company, Limited	100	Cayman Islands	IB Holdings LLC
13.	ILICA Inc.	100	Connecticut	Lion Connecticut Holdings Inc.
14.	ING Financial Partners, Inc.	100	Minnesota	Lion Connecticut Holdings Inc.
15.	ING Institutional Plan Services, LLC	100	Delaware	Lion Connecticut Holdings Inc.
16.	Australia Retirement Services Holding, LLC	100	Delaware	ING Institutional Plan Services, LLC
17.	ING Investment Advisors, LLC	100	New Jersey	ING Institutional Plan Services, LLC
18.	ING Insurance Services, Inc.	100	Connecticut	Lion Connecticut Holdings Inc.
19.	ING International Nominee Holdings, Inc.	100	Connecticut	Lion Connecticut Holdings Inc.
20.	ING Investment Management LLC	100	Delaware	Lion Connecticut Holdings Inc.
21.	ING Capital Corporation, LLC	100	Delaware	ING Investment Management LLC
22.	ING Funds Services, LLC	100	Delaware	ING Capital Corporation, LLC
23.	ING Investments Distributor, LLC	100	Delaware	ING Funds Services, LLC
24.	ING Investments, LLC	100	Arizona	ING Funds Services, LLC
25.	ING Investment Management Alternative Assets LLC	100	Delaware	ING Investment Management LLC
26.	ING Alternative Asset Management Ireland Limited	100	Ireland	ING Investment Management Alternative Assets LLC
27.	ING Alternative Asset Management LLC	100	Delaware	ING Investment Management Alternative Assets LLC

28.	ING Multi-Strategy Opportunity Fund LLC	100	Delaware	ING Alternative Asset Management LLC
29.	ING Furman Selz Investments III LLC	95.81	Delaware	ING Investment Management Alternative Assets LLC
30.	ING Pomona Holdings LLC	100	Delaware	ING Investment Management Alternative Assets LLC
31.	Pomona G.P. Holdings LLC	50	Delaware	ING Pomona Holdings LLC
32.	Opportunity Investor P Secondary Associates, LLC	100	Delaware	Pomona G.P. Holdings LLC
33.	Pomona ING (US) Holdings Associates II LLC	100	Delaware	Pomona G.P. Holdings LLC
34.	Pomona ING (US) Holdings Associates III LLC	100	Delaware	Pomona G.P. Holdings LLC
35.	Pomona ING (US) Holdings Associates IV LLC	100	Delaware	Pomona G.P. Holdings LLC
36.	Pomona ING (US) Holdings Associates LLC	100	Delaware	Pomona G.P. Holdings LLC
37.	Pomona ING (US) Holdings Associates V, LLC	100	Delaware	Pomona G.P. Holdings LLC
38.	Pomona ING Asia Pacific Associates, LLC	100	Delaware	Pomona G.P. Holdings LLC
39.	Pomona Primary Associates I, LLC	100	Delaware	Pomona G.P. Holdings LLC
40.	Pomona Primary Associates II LLC	100	Delaware	Pomona G.P. Holdings LLC
41.	Pomona Holdings Associates II, LLC	100	Delaware	Pomona Primary Associates II LLC
42.	Pomona Primary Associates III LLC	100	Delaware	Pomona G.P. Holdings LLC
43.	Pomona Holdings Associates III LLC	100	Delaware	Pomona Primary Associates III LLC
44.	Pomona Primary Associates IV LLC	100	Delaware	Pomona G.P. Holdings LLC
45.	Pomona Primary Associates V LLC	100	Delaware	Pomona G.P. Holdings LLC
46.	Pomona Secondary Associates II LLC	100	Delaware	Pomona G.P. Holdings LLC
47.	Pomona Secondary Associates III LLC	100	Delaware	Pomona G.P. Holdings LLC
48.	Pomona Secondary Associates IV LLC	100	Delaware	Pomona G.P. Holdings LLC
49.	Pomona Secondary Associates V LLC	100	Delaware	Pomona G.P. Holdings LLC
50.	Pomona Secondary Associates VI LLC	100	Delaware	Pomona G.P. Holdings LLC
51.	Pomona Secondary Associates VII LLC	100	Delaware	Pomona G.P. Holdings LLC
52.	Pomona Secondary Co-Investment Associates, LLC	100	Delaware	Pomona G.P. Holdings LLC
53.	Pomona Management LLC	100	Delaware	ING Pomona Holdings LLC
54.	Pomona Australia Pty Limited	100	Australia	Pomona Management LLC

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55.	Pomona Capital Asia Limited	100	Hong Kong	Pomona Management LLC
56.	Pomona Europe, Ltd.	100	United Kingdom	Pomona Management LLC
57.	Pomona Europe Advisers Limited	100	United Kingdom	Pomona Europe, Ltd.
58.	ING Pomona Private Equity Management (Luxembourg) S.A.	99.2	Luxembourg	ING Investment Management Alternative Assets LLC
59.	ING Realty Group LLC	100	Delaware	ING Investment Management Alternative Assets LLC
60.	ING Investment Management Co. LLC	100	Delaware	ING Investment Management LLC
61.	ING Investment Management (Bermuda) Holdings Limited	100	Bermuda	ING Investment Management Co. LLC
62.	ING Investment Management (UK) Limited	100	United Kingdom	ING Investment Management Co. LLC
63.	ING Investment Trust Co.	100	Connecticut	ING Investment Management Co. LLC
64.	ING Life Insurance and Annuity Company	100	Connecticut	Lion Connecticut Holdings Inc.
65.	Directed Services LLC	100	Delaware	ING Life Insurance and Annuity Company
66.	ING Financial Advisers, LLC	100	Delaware	ING Life Insurance and Annuity Company
67.	ING National Trust	100	Minnesota	Lion Connecticut Holdings Inc.
68.	ING USA Annuity and Life Insurance Company	100	Iowa	Lion Connecticut Holdings Inc.
69.	Langhorne I, LLC	100	Missouri	Lion Connecticut Holdings Inc.
70.	ReliaStar Life Insurance Company	100	Minnesota	Lion Connecticut Holdings Inc.
71.	ReliaStar Life Insurance Company of New York	100	New York	ReliaStar Life Insurance Company
72.	Roaring River II, LLC	100	Missouri	ReliaStar Life Insurance Company
73.	Roaring River, LLC	100	Missouri	ReliaStar Life Insurance Company
74.	Systematized Benefits Administrators, Inc.	100	Connecticut	Lion Connecticut Holdings Inc.
75.	Security Life Assignment Corporation	100	Colorado	ING U.S., Inc.
76.	Security Life of Denver Insurance Company	100	Colorado	ING U.S., Inc.
77.	ING America Equities, Inc.	100	Colorado	Security Life of Denver Insurance Company
78.	Midwestern United Life Insurance Company	100	Indiana	Security Life of Denver Insurance Company
79.	Roaring River III Holding, LLC	100	Delaware	Security Life of Denver Insurance Company
80.	Roaring River III, LLC	100	Missouri	Roaring River III Holding, LLC
81.	Whisperingwind III, LLC	100	South Carolina	Security Life of Denver Insurance Company

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82.	Security Life of Denver International Limited	100	Cayman Islands	ING U.S., Inc.
83.	Lion Custom Investments LLC	100	Delaware	Security Life of Denver International Limited
84.	SLDI Georgia Holdings, Inc.	100	Georgia	Security Life of Denver International Limited
85.	Lion II Custom Investments LLC	100	Delaware	SLDI Georgia Holdings, Inc.
86.	Rancho Mountain Properties, Inc.	100	Delaware	Lion II Custom Investments LLC
87.	ACQ Company, Inc.	100	Delaware	Australia Retirement Holdings, LLC
88.	Roaring River IV Holding, LLC	100	Delaware	Security Life of Denver Insurance Company
89.	Roaring River IV, LLC	100	Missouri	Roaring River IV Holding, LLC