ING Life Insurance and Annuity Company
Variable Annuity Account B of ING Life Insurance and Annuity Company


                              PROSPECTUS SUPPLEMENT
                            Dated September 28, 2005

                         Supplement to the Prospectuses
                              Dated April 29, 2005

            Deferred Combination Variable and Fixed Annuity Contracts
                                    issued by
                     ING Life Insurance and Annuity Company


This supplement amends certain information contained in the supplement to the
prospectus dated April 29, 2005. Please read it carefully and keep it with your
prospectus for future reference.

Fund Regulatory Issues

As previously reported, ING Funds Distributors, LLC ("IFD"), the distributor of
certain ING Funds (U.S.) and an affiliate of ING Life Insurance and Annuity
Company (the "Company"), received notice from the staff of the National
Association of Securities Dealers ("NASD") that the staff made a preliminary
determination to recommend disciplinary action against IFD and one of its
registered persons for violations of the NASD Conduct Rules and federal
securities laws in connection with certain frequent trading arrangements.

In September, 2005 IFD settled an administrative proceeding with the NASD
regarding these arrangements. Under the terms of the Letter of Acceptance,
Waiver and Consent ("AWC") with the NASD, under which IFD neither admitted nor
denied the allegations or findings, IFD consented to the following sanctions:
(i) a censure; (ii) a fine of $1.5 million; (iii) restitution of approximately
$1.44 million to certain ING Funds (U.S.) for losses attributable to excessive
trading described in the AWC; and (iv) agreement to make certification to the
NASD regarding the review and establishment of certain procedures. IFD's
settlement of this administrative proceeding is not material to the Company.




ILIAC - 137504                                                    September 2005