485BPOS 1 final.htm REGISTRATION STATEMENT Marathon Plus Nov 07 -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing
As filed with the Securities and Exchange    Registration No. 033-34370* 
Commission on November 13, 2007    Registration No. 811-02512 

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION 
Washington, D.C. 20549
 
FORM N-4

Post-Effective Amendment No. 58 To
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 
and Amendment to
REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940 

Variable Annuity Account B
of
ING Life Insurance and Annuity Company
151 Farmington Avenue, TS31
Hartford, Connecticut 06156
Depositor’s Telephone Number, including Area Code: (860) 723-2239 
 
John S. (Scott) Kreighbaum, Esq.
ING
1475 Dunwoody Drive
West Chester, PA 19380-1478
(610) 42225-3404
(Name and Address of Agent for Service)

Approximate Date of Proposed Public Offering:
As soon as practical after the effective date of the Registration Statement

It is proposed that this filing will become effective:

X    immediately upon filing pursuant to paragraph (b) of Rule 485 
on [ ], 2007 pursuant to paragraph (b) of Rule 485

If appropriate, check the following box:

           this post-effective amendment designates a new effective date for a previously filed 
           post-effective amendment. 

Title of Securities Being Registered: Group or Individual Deferred Variable Annuity Contracts

______________
*Pursuant to Rule 429(a) under the Securities Act of 1933, Registrant has included a combined
prospectus under this Registration Statement which includes all the information which would currently be
required in a prospectus relating to the following earlier Registration Statement: 33-87932.

EXPLANATORY NOTE: Each of the Prospectus and Statement of Additional Information, dated
April 30, 2007 and as supplemented, is incorporated into Parts A and B, respectively, of this
amendment by reference to Post-Effective Amendment No. 57 to this Registration Statement, as filed
on April 20, 2007 (Accession No. 0000103005-07-000025). This amendment further supplements the
prospectus and does not otherwise delete, amend, or supersede any other information in this registration
statement, as previously amended, including exhibits and undertaking.

SUPPLEMENT Dated November 12, 2007 
To The Prospectus Dated April 30, 2007 For 
 
ING Marathon Plus
ING Marathon Plus (IICA)
 
Issued By ING Life Insurance and Annuity Company 
Through Its Variable Annuity Accounts B and I 

This supplement updates the current prospectus for your variable annuity contract. Please read it
carefully and keep it with your copy of the prospectus for future reference. If you have any questions,
please call our Customer Contact Center at 1-800-366-0066.

On July 24, 2007, the Board of Directors of ING Variable Portfolios, Inc. approved a proposal to
reorganize the ING VP International Equity Portfolio into the ING VP Index Plus International Equity
Portfolio. Subject to approval by each Portfolio’s shareholders, after the close of business on November
9, 2007 the following Disappearing Portfolios will reorganize into and become part of the following
Surviving Portfolio:

Disappearing Portfolio    Surviving Portfolio 
ING VP International Equity Portfolio (Class I)    ING VP Index Plus International Equity Portfolio 
    (Class I) 
ING VP Index Plus International Equity Portfolio    ING VP Index Plus International Equity Portfolio 
(Class S)    (Class I) 

Accordingly, effective after the close of business on November 9, 2007, investments in the Disappearing
Portfolios will automatically become investments in the Surviving Portfolio. As a result, effective
November 12, 2007 all references to the Disappearing Portfolios in the Prospectus are hereby deleted.

Unless you provide us with alternative allocation instructions, all future allocations directed to the
Disappearing Portfolios after the date of the reorganizations will be automatically allocated to the
Surviving Portfolio. You may give us alternative allocation instructions at any time by contacting our
service center at:

  Customer Service Center
909 Locust Street
Des Moines, IA 50309-2899
1-800-366-0066

See also the “Transfers Among Your Investment Options (Excessive Trading Policy)” section of
your Prospectus for further information about making fund allocation changes.

146347 – Marathon Plus    November 2007 

PART C - OTHER INFORMATION 

Item 24. Financial Statements and Exhibits: 
         (a) Financial Statements: 
                   (1)    Included in Part A: 
    Condensed Financial Information 
                   (2)    Included in Part B: 
    Consolidated Financial Statements of ING Life Insurance and Annuity Company: 
    -       Report of Independent Registered Public Accounting Firm 
    -       Consolidated Statements of Operations for the years ended December 31, 2006, 2005 
           and 2004 
    -       Consolidated Balance Sheets as of December 31, 2006 and 2005 
    -       Consolidated Statements of Changes in Shareholder’s Equity for the years ended 
           December 31, 2006, 2005 and 2004 
    -       Consolidated Statements of Cash Flows for the years ended December 31, 2006, 2005 
           and 2004 
    -       Notes to Consolidated Financial Statements 
    Financial Statements of Variable Annuity Account B: 
    -       Report of Independent Registered Public Accounting Firm 
    -       Statements of Assets and Liabilities as of December 31, 2006 
    -       Statements of Operations for the year ended December 31, 2006 
    -       Statements of Changes in Net Assets for the years ended December 31, 2006 and 2005 
    -       Notes to Financial Statements 
 
         (b) Exhibits:     
                     (1)        Resolution establishing Variable Annuity Account B · Incorporated by reference to Post- 
        Effective Amendment No. 6 to Registration Statement on Form N-4 (File No. 33-75986), as 
        filed on April 22, 1996. 
                     (2)        Not applicable. 
                     (3.1)        Standard Form of Broker-Dealer Agreement · Incorporated by reference to Post-Effective 
        Amendment No. 32 to Registration Statement on Form N-4 (File No. 33-81216) as filed on 
        April 11, 2006. 
                     (3.2)        Underwriting Agreement dated November 17, 2000 between Aetna Life Insurance and 
        Annuity Company and Aetna Investment Services, LLC · Incorporated by reference to Pre- 
        Effective Amendment No. 1 to Registration Statement on Form N-4 (File No. 333-49176), 
        as filed on November 30, 2000. 
                     (3.3)        Confirmation of Underwriting Agreement · Incorporated by reference to Post-Effective 
        Amendment No. 32 to Registration Statement on Form N-4 (File No. 33-81216), as filed on 
        April 11, 2006. 
                     (3.4)        Federated Broker Dealer Agreement (9/2/94) · Incorporated by reference to Post-Effective 
        Amendment No. 3 to Registration Statement on Form N-4 (File No. 33-79122), as filed on 
        August 16, 1995. 
                     (3.5)        Form of Rule 22c-2 Agreement · Incorporated herein by reference to Post-Effective 
        Amendment No. 10 to Registration Statement on Form N-4 (File Nos. 333-115515), as filed 
        on April 12, 2007. 
                     (4.1)        Variable Annuity Contract (G-CDA-97(NY)) · Incorporated by reference to Post-Effective 
        Amendment No. 32 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
        December 16, 1997. 
                     (4.2)        Variable Annuity Contract Certificate (GMCC-97(NY)) to Contract G-CDA-97(NY) · 
        Incorporated by reference to Post-Effective Amendment No. 32 to Registration Statement on 
        Form N-4 (File No. 33-34370), as filed on December 16, 1997. 

(4.3)    Variable Annuity Contract (G-MP1(5/97)) · Incorporated by reference to Post-Effective 
    Amendment No. 30 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    September 29, 1997. 
(4.4)    Variable Annuity Contract Certificate (MP1CERT(5/97)) · Incorporated by reference to 
    Post-Effective Amendment No. 30 to Registration Statement on Form N-4 (File No. 33- 
    34370), as filed on September 29, 1997. 
(4.5)    Variable Annuity Contract (I-MP1(5/97)) · Incorporated by reference to Post-Effective 
    Amendment No. 30 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    September 29, 1997. 
(4.6)    Variable Annuity Contract (G-MP1(5/96)) · Incorporated by reference to Post-Effective 
    Amendment No. 26 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    February 21, 1997. 
(4.7)    Variable Annuity Contract Certificate (MP1CERT(5/96)) · Incorporated by reference to 
    Post-Effective Amendment No. 26 to Registration Statement on Form N-4 (File No. 33- 
    34370), as filed on February 21, 1997. 
(4.8)    Variable Annuity Contract (I-MP1(5/96)) · Incorporated by reference to Post-Effective 
    Amendment No. 26 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    February 21, 1997. 
(4.9)    Variable Annuity Contract (G-CDA-96(NY)) · Incorporated by reference to Post-Effective 
    Amendment No. 26 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    February 21, 1997. 
(4.10)    Variable Annuity Contract Certificate (GMCC-96(NY)) · Incorporated by reference to Post- 
    Effective Amendment No. 26 to Registration Statement on Form N-4 (File No. 33-34370), as 
    filed on February 21, 1997. 
(4.11)    Variable Annuity Contract (G-CDA-IC(NQ)) · Incorporated by reference to Post-Effective 
    Amendment No. 35 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    April 17, 1998. 
(4.12)    Variable Annuity Certificate (GMCC-IC(NQ)) · Incorporated by reference to Post-Effective 
    Amendment No. 35 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    April 17, 1998. 
(4.13)    Variable Annuity Contract (G-CDA-IC(IR)) · Incorporated by reference to Post-Effective 
    Amendment No. 35 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    April 17, 1998. 
(4.14)    Variable Annuity Contract (I-CDA-IC(NQ/MP)) · Incorporated by reference to Post- 
    Effective Amendment No. 35 to Registration Statement on Form N-4 (File No. 33-34370), as 
    filed on April 17, 1998. 
(4.15)    Variable Annuity Contract Certificate (GMCC-IC(IR)) · Incorporated by reference to Post- 
    Effective Amendment No. 37 to Registration Statement on Form N-4 (File No. 33-34370), as 
    filed on April 9, 1999. 
(4.16)    Variable Annuity Contract (I-CDA-IC(IR/MP)) · Incorporated by reference to Post-Effective 
    Amendment No. 35 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    April 17, 1998. 
(4.17)    Variable Annuity Contracts and Certificates (G-CDA-IC(IR/NY)), 
    (GMCC-IC(IR/NY)), (G-CDA-IC(NQ/NY)), and (GMCC-IC(NQ/NY)) · Incorporated by 
    reference to Post-Effective Amendment No. 1 to Registration Statement on Form N-4 (File 
    No. 33-87932), as filed on September 19, 1995. 
(4.18)    Endorsements (MP1IRA(5/97)) and (I-MP1IRA(5/97)) to Contract 
    G-MP1(5/96) and Certificate MP1CERT(5/96) · Incorporated by reference to Post-Effective 
    Amendment No. 26 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    February 21, 1997. 

(4.19)    Endorsements (MP1QP(5/97)) and (I-MP1QP(5/97)) to Contract 
    G-MP1(5/96) and Certificate MP1CERT(5/96) · Incorporated by reference to Post-Effective 
    Amendment No. 26 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    February 21, 1997. 
(4.20)    Endorsements (MP1TDA(5/97)) and (I-MP1TDA(5/97)) to Contract 
    G-MP1(5/96) and Certificate MP1CERT(5/96) · Incorporated by reference to Post-Effective 
    Amendment No. 26 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    February 21, 1997. 
(4.21)    Endorsements (MP1DC(5/97)) and (I-MP1DC(5/97)) to Contract 
    G-MP1(5/96) and Certificate MP1CERT(5/96) · Incorporated by reference to Post-Effective 
    Amendment No. 26 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    February 21, 1997. 
(4.22)    Endorsement (G-MP1IRA(11/96)) to Contract G-CDA-96(NY) and Certificate GMCC- 
    96(NY) · Incorporated by reference to Post-Effective Amendment No. 26 to Registration 
    Statement on Form N-4 (File No. 33-34370), as filed on February 21, 1997. 
(4.23)    Endorsement (I-MP1END(9/97)) to Contract I-MP1(5/97) · Incorporated by reference to 
    Post-Effective Amendment No. 30 to Registration Statement on Form N-4 (File No. 33- 
    34370), as filed on September 29, 1997. 
(4.24)    Endorsement (E1-MPROTH-97) to Contract G-MP1(5/97) · Incorporated by reference to 
    Post-Effective Amendment No. 32 to Registration Statement on Form N-4 (File No. 33- 
    34370), as filed on December 16, 1997. 
(4.25)    Endorsement (EI1MPROTH-97) to Contract I-MP1(5/97) · Incorporated by reference to 
    Post-Effective Amendment No. 32 to Registration Statement on Form N-4 (File No. 33- 
    34370), as filed on December 16, 1997. 
(4.26)    Endorsement (MP1IRA(11/97)) to Contract G-MP1(5/97) · Incorporated by reference to 
    Post-Effective Amendment No. 32 to Registration Statement on Form N-4 (File No. 33- 
    34370), as filed on December 16, 1997. 
(4.27)    Endorsement (I-MP1IRA(11/97)) to Contract I-MP1(5/97) · Incorporated by reference to 
    Post-Effective Amendment No. 32 to Registration Statement on Form N-4 (File No. 33- 
    34370), as filed on December 16, 1997. 
(4.28)    Endorsement (MP1END(9/97)) to Contract G-MP1(5/97) and Certificate MP1CERT(5/97) · 
    Incorporated by reference to Post-Effective Amendment No. 33 to Registration Statement on 
    Form N-4 (File No. 33-34370), as filed on February 12, 1998. 
(4.29)    Endorsement (I-MP1END(9/97)) to Contract I-MP1(5/97) · Incorporated by reference to 
    Post-Effective Amendment No. 33 to Registration Statement on Form N-4 (File No. 33- 
    34370), as filed on February 12, 1998. 
(4.30)    Endorsement (MPNQEND(4/95)) to Contract G-CDA-IC(NQ) · Incorporated by reference 
    to Post-Effective Amendment No. 34 to Registration Statement on Form N-4 (File No. 33- 
    34370), as filed on February 27, 1998. 
(4.31)    Endorsement (MPIREND(4/95)) to Contract G-CDA-IC(IR) · Incorporated by reference to 
    Post-Effective Amendment No. 34 to Registration Statement on Form N-4 (File No. 33- 
    34370), as filed on February 27, 1998. 
(4.32)    Endorsement (IMPNQEND(4/95)) to Contract I-CDA-IC(NQ/MP) · Incorporated by 
    reference to Post-Effective Amendment No. 34 to Registration Statement on Form N-4 (File 
    No. 33-34370), as filed on February 27, 1998. 
(4.33)    Endorsement (IMPIREND(4/95)) to Contract I-CDA-IC(IR/MP) · Incorporated by reference 
    to Post-Effective Amendment No. 34 to Registration Statement on Form N-4 (File No. 33- 
    34370), as filed on February 27, 1998. 
(4.34)    Endorsement (EMPGET98) to Contract G-MP1(5/97) and Certificate MP1CERT(5/97) · 
    Incorporated by reference to Post-Effective Amendment No. 37 to Registration Statement on 
    Form N-4 (File No. 33-34370), as filed on September 14, 1998. 

(4.35)    Endorsement (MPNQCERTEND(4/95)) to Certificate GMCC-IC(NQ) · Incorporated by 
    reference to Post-Effective Amendment No. 34 to Registration Statement on Form N-4 (File 
    No. 33-34370), as filed on February 27, 1998. 
(4.36)    Endorsement (MPIRCERTEND(4/95)) to Certificate GMCC-IC(IR) · Incorporated by 
    reference to Post-Effective Amendment No. 34 to Registration Statement on Form N-4 (File 
    No. 33-34370), as filed on February 27, 1998. 
(4.37)    Endorsement EGET(99) to Contracts · Incorporated by reference to Post-Effective 
    Amendment No. 13 to Registration Statement on Form N-4 (File No. 333-01107), as filed on 
    April 7, 1999. 
(4.38)    Endorsements ENMCHG (05/02) and ENMCHGI (05/02) for name change · Incorporated 
    by reference to Post-Effective Amendment No. 30 to Registration Statement on Form N-4 
    (File No. 33-75962), as filed on April 8, 2002. 
(4.39)    Contract Schedule I Accumulation Period (G-MP1(11/97)-5) to Group Contract G- 
    MP1(5/97) · Incorporated by reference to Post-Effective Amendment No. 32 to Registration 
    Statement on Form N-4 (File No. 33-34370), as filed on December 16, 1997. 
(4.40)    Contract Schedule I Accumulation Period (I-MP1(11/97)-5) to Individual Contract I- 
    MP1(5/97) · Incorporated by reference to Post-Effective Amendment No. 32 to Registration 
    Statement on Form N-4 (File No. 33-34370), as filed on December 16, 1997. 
(5.1)    Variable Annuity Contract Application (MPAPPNY(1/96)) · Incorporated by reference to 
    Post-Effective Amendment No. 32 to Registration Statement on Form N-4 (File No. 33- 
    34370), as filed on December 16, 1997. 
(5.2)    Variable Annuity Contract Application (300-MAR-IB) · Incorporated by reference to Post- 
    Effective Amendment No. 29 to Registration Statement on Form N-4 (File No. 33-34370), as 
    filed on August 18, 1997. 
(5.3)    Variable Annuity Contract Application (710.6.13) · Incorporated by reference to Post- 
    Effective Amendment No. 29 to Registration Statement on Form N-4 (File No. 33-34370), as 
    filed on August 18, 1997. 
(6.1)    Restated Certificate of Incorporation (amended and restated as of January 1, 2002) of ING 
    Life Insurance and Annuity Company (formerly Aetna Life Insurance and Annuity 
    Company) · Incorporated by reference to ING Life Insurance and Annuity Company annual 
    report on Form 10-K (File No. 33-23376), as filed on March 28, 2002. 
(6.2)    Amended and Restated By-Laws of ING Life Insurance and Annuity Company, effective 
    January 1, 2005 · Incorporated by reference to the ILIAC 10-Q, as filed on May 13, 2005 
    (File No. 033-23376, Accession No. 0001047469-05-014783). 
(7)    Not applicable. 
(8.1)    Amended and Restated Fund Participation Agreement dated as of March 31, 1995 between 
    Aetna Life Insurance and Annuity Company, Alger American Fund, and Fred Alger 
    Management, Inc. · Incorporated by reference to Post-Effective Amendment No. 5 to 
    Registration Statement on Form N-4 (File No. 33-75986), as filed on April 12, 1996. 
(8.2)    Fund Participation Agreement dated as of May 1, 1998 by and among Aetna Life Insurance 
    and Annuity Company and Aetna Variable Fund, Aetna Variable Encore Fund, Aetna 
    Income Shares, Aetna Balanced VP, Inc., Aetna GET Fund on behalf of each of its series, 
    Aetna Generation Portfolios, Inc. on behalf of each of its series, Aetna Variable Portfolios, 
    Inc. on behalf of each of its series, and Aeltus Investment Management, Inc. · Incorporated 
    by reference to Registration Statement on Form N-4 (File No. 333-56297) as filed on June 8, 
    1998. 

(8.3)    Amendment dated November 9, 1998 to Fund Participation Agreement dated as of May 1, 
    1998 by and among Aetna Life Insurance and Annuity Company and Aetna Variable Fund, 
    Aetna Variable Encore Fund, Aetna Income Shares, Aetna Balanced VP, Inc., Aetna GET 
    Fund on behalf of each of its series, Aetna Generation Portfolios, Inc. on behalf of each of its 
    series, Aetna Variable Portfolios, Inc. on behalf of each of its series, and Aeltus Investment 
    Management, Inc. · Incorporated by reference to Post-Effective Amendment No. 2 to 
    Registration Statement on Form N-4 (File No. 333-56297), as filed on December 14, 1998. 
(8.4)    Second Amendment dated December 31, 1999 to Fund Participation Agreement dated as of 
    May 1, 1998 and amended on November 9, 1998 by and among Aetna Life Insurance and 
    Annuity Company and Aetna Variable Fund, Aetna Variable Encore Fund, Aetna Income 
    Shares, Aetna Balanced VP, Inc., Aetna GET Fund on behalf of each of its series, Aetna 
    Generation Portfolios, Inc. on behalf of each of its series, Aetna Variable Portfolios, Inc. on 
    behalf of each of its series, and Aeltus Investment Management, Inc. · Incorporated by 
    reference to Post-Effective Amendment No. 19 to Registration Statement on Form N-4 (File 
    No. 333-01107), as filed on February 16, 2000. 
(8.5)    Third Amendment dated February 11, 2000 to Fund Participation Agreement dated as of 
    May 1, 1998 and amended on November 9, 1998 and December 31, 1999 by and among 
    Aetna Life Insurance and Annuity Company and Aetna Variable Fund, Aetna Variable 
    Encore Fund, Aetna Income Shares, Aetna Balanced VP, Inc., Aetna GET Fund on behalf of 
    each of its series, Aetna Generation Portfolios, Inc. on behalf of each of its series, Aetna 
    Variable Portfolios, Inc. on behalf of each of its series, and Aeltus Investment Management, 
    Inc. · Incorporated by reference to Post-Effective Amendment No. 20 to Registration 
    Statement on Form N-4 (File No. 333-01107), as filed on April 4, 2000. 
(8.6)    Fourth Amendment dated May 1, 2000 to Fund Participation Agreement dated as of May 1, 
    1998 and amended on November 9, 1998, December 31, 1999 and February 11, 2000 by and 
    among Aetna Life Insurance and Annuity Company and Aetna Variable Fund, Aetna 
    Variable Encore Fund, Aetna Income Shares, Aetna Balanced VP, Inc., Aetna GET Fund on 
    behalf of each of its series, Aetna Generation Portfolios, Inc. on behalf of each of its series, 
    Aetna Variable Portfolios, Inc. on behalf of each of its series, and Aeltus Investment 
    Management, Inc. · Incorporated by reference to Post-Effective Amendment No. 20 to 
    Registration Statement on Form N-4 (File No. 333-01107), as filed on April 4, 2000. 
(8.7)    Fifth Amendment dated February 27, 2001 to Fund Participation Agreement dated as of May 
    1, 1998 and amended on November 9, 1998, December 31, 1999, February 11, 2000 and 
    May 1, 2000 by and among Aetna Life Insurance and Annuity Company and Aetna Variable 
    Fund, Aetna Variable Encore Fund, Aetna Income Shares, Aetna Balanced VP, Inc., Aetna 
    GET Fund on behalf of each of its series, Aetna Generation Portfolios, Inc. on behalf of each 
    of its series, Aetna Variable Portfolios, Inc. on behalf of each of its series, and Aeltus 
    Investment Management, Inc. · Incorporated by reference to Post-Effective Amendment No. 
    24 to Registration Statement on Form N-4 (File No. 333-01107), as filed on April 13, 2001. 
(8.8)    Sixth Amendment dated as of June 19, 2001 to Fund Participation Agreement dated as of 
    May 1, 1998 and amended on November 9, 1998, December 31, 1999, February 11, 2000, 
    May 1, 2000 and February 27, 2001 among Aetna Life Insurance and Annuity Company, 
    Aeltus Investment Management, Inc. and Aetna Variable Fund, Aetna Variable Encore Fund, 
    Aetna Income Shares, Aetna Balanced VP, Inc., Aetna GET Fund, on behalf of each of its 
    series, Aetna Generations Portfolios, Inc. on behalf of each of its series, and Aetna Variable 
    Portfolios, Inc. on behalf of each of its series · Incorporated by reference to Post-Effective 
    Amendment No. 32 to Registration Statement on Form N-4 (File No. 33-75988), as filed on 
    April 13, 2004. 

(8.9)    Service Agreement effective as of May 1, 1998 between Aeltus Investment Management, 
    Inc. and Aetna Life Insurance and Annuity Company in connection with the sale of shares of 
    Aetna Variable Fund, Aetna Variable Encore Fund, Aetna Income Shares, Aetna Balanced 
    VP, Inc., Aetna GET Fund on behalf of each of its series, Aetna Generation Portfolios, Inc. 
    on behalf of each of its series, and Aetna Variable Portfolios, Inc. on behalf of each of its 
    series · Incorporated by reference to Registration Statement on Form N-4 (File No. 333- 
    56297) as filed on June 8, 1998. 
(8.10)    Amendment dated November 4, 1998 and effective as of October 15, 1998 to Service 
    Agreement effective as of May 1, 1998 between Aeltus Investment Management, Inc. and 
    Aetna Life Insurance and Annuity Company in connection with the sale of shares of Aetna 
    Variable Fund, Aetna Variable Encore Fund, Aetna Income Shares, Aetna Balanced VP, Inc., 
    Aetna GET Fund on behalf of each of its series, Aetna Generation Portfolios, Inc. on behalf 
    of each of its series, and Aetna Variable Portfolios, Inc. on behalf of each of its series · 
    Incorporated by reference to Post-Effective Amendment No. 2 to Registration Statement on 
    Form N-4 (File No. 333-56297), as filed on December 14, 1998. 
(8.11)    Second Amendment dated February 11, 2000 to Service Agreement effective as of May 1, 
    1998 and amended on November 4, 1998 between Aeltus Investment Management, Inc. and 
    Aetna Life Insurance and Annuity Company in connection with the sale of shares of Aetna 
    Variable Fund, Aetna Variable Encore Fund, Aetna Income Shares, Aetna Balanced VP, Inc., 
    Aetna GET Fund on behalf of each of its series, Aetna Generation Portfolios, Inc. on behalf 
    of each of its series and Aetna Variable Portfolios, Inc. on behalf of each of its series · 
    Incorporated by reference to Post-Effective Amendment No. 20 to Registration Statement on 
    Form N-4 (File No. 333-01107), as filed on April 4, 2000. 
(8.12)    Third Amendment dated May 1, 2000 to Service Agreement effective as of May 1, 1998 and 
    amended on November 4, 1998 and February 11, 2000 between Aeltus Investment 
    Management, Inc. and Aetna Life Insurance and Annuity Company in connection with the 
    sale of shares of Aetna Variable Fund, Aetna Variable Encore Fund, Aetna Income Shares, 
    Aetna Balanced VP, Inc., Aetna GET Fund on behalf of each of its series, Aetna Generation 
    Portfolios, Inc. on behalf of each of its series and Aetna Variable Portfolios, Inc. on behalf of 
    each of its series · Incorporated by reference to Post-Effective Amendment No. 20 to 
    Registration Statement on Form N-4 (File No. 333-01107), as filed on April 4, 2000. 
(8.13)    Fourth Amendment dated as of June 26, 2001 to Service Agreement with Investment Advisor 
    effective as of May 1, 1998, as amended on November 4, 1998, February 11, 2000 and May 
    1, 2000 between Aeltus Investment Management, Inc. and Aetna Life Insurance and Annuity 
    Company in connection with the sale of shares of Aetna Variable Fund, Aetna Variable 
    Encore Fund, Aetna Income Shares, Aetna Balanced VP, Inc., Aetna GET Fund on behalf of 
    each of its series, Aetna Generation Portfolios, Inc. on behalf of each of its series and Aetna 
    Variable Portfolios, Inc. on behalf of each of its series · Incorporated by reference to Post- 
    Effective Amendment No. 32 to Registration Statement on Form N-4 (File No. 33-75988), as 
    filed on April 13, 2004. 
(8.14)    Fund Participation Agreement dated December 1, 1997 among Calvert Responsibly Invested 
    Balanced Portfolio, Calvert Asset Management Company, Inc. and Aetna Life Insurance and 
    Annuity Company · Incorporated by reference to Post-Effective Amendment No. 8 to 
    Registration Statement on Form N-4 (File No. 333-01107), as filed on February 19, 1998. 
(8.15)    Service Agreement dated December 1, 1997 between Calvert Asset Management Company, 
    Inc. and Aetna Life Insurance and Annuity Company · Incorporated by reference to Post- 
    Effective Amendment No. 8 to Registration Statement on Form N-4 (File No. 333-01107), as 
    filed on February 19, 1998. 
(8.16)    Fund Participation Agreement dated July 1, 1994 by and among Aetna Life Insurance and 
    Annuity Company, Insurance Management Series and Federated Advisors · Incorporated by 
    reference to Post-Effective Amendment No. 8 to Registration Statement on Form N-4 (File 
    No. 033-34370), as filed on April 16, 1997. 

(8.17)    Fund Participation Agreement dated February 1, 1994 and amended on December 15, 1994, 
    February 1, 1995, May 1, 1995, January 1, 1996 and March 1, 1996 between Aetna Life 
    Insurance and Annuity Company, Variable Insurance Products Fund and Fidelity Distributors 
    Corporation · Incorporated by reference to Post-Effective Amendment No. 12 to Registration 
    Statement on Form N-4 (File No. 33-75964), as filed on February 11, 1997. 
(8.18)    Fifth Amendment dated as of May 1, 1997 to the Fund Participation Agreement dated 
    February 1, 1994 and amended on December 15, 1994, February 1, 1995, May 1, 1995, 
    January 1, 1996 and March 1, 1996 between Aetna Life Insurance and Annuity Company, 
    Variable Insurance Products Fund and Fidelity Distributors Corporation · Incorporated by 
    reference to Post-Effective Amendment No. 30 to Registration Statement on Form N-4 (File 
    No. 33-34370), as filed on September 29, 1997. 
(8.19)    Sixth Amendment dated as of November 6, 1997 to the Fund Participation Agreement dated 
    February 1, 1994 and amended on December 15, 1994, February 1, 1995, May 1, 1995, 
    January 1, 1996, March 1, 1996 and May 1, 1997 between Aetna Life Insurance and Annuity 
    Company, Variable Insurance Products Fund and Fidelity Distributors Corporation · 
    Incorporated by reference to Post-Effective Amendment No. 16 to Registration Statement on 
    Form N-4 (File No. 33-75964), as filed on February 9, 1998. 
(8.20)    Seventh Amendment dated as of May 1, 1998 to the Fund Participation Agreement dated 
    February 1, 1994 and amended on December 15, 1994, February 1, 1995, May 1, 1995, 
    January 1, 1996, March 1, 1996, May 1, 1997 and November 6, 1997 between Aetna Life 
    Insurance and Annuity Company, Variable Insurance Products Fund and Fidelity Distributors 
    Corporation · Incorporated by reference to Registration Statement on Form N-4 (File No. 
    333-56297) as filed on June 8, 1998. 
(8.21)    Eighth Amendment dated December 1, 1999 to Fund Participation Agreement dated 
    February 1, 1994 and amended on December 15, 1994, February 1, 1995, May 1, 1995, 
    January 1, 1996, March 1, 1996, May 1, 1997, November 6, 1997 and May 1, 1998 between 
    Aetna Life Insurance and Annuity Company, Variable Insurance Products Fund and Fidelity 
    Distributors Corporation · Incorporated by reference to Post-Effective Amendment No. 19 to 
    Registration Statement on Form N-4 (File No. 333-01107), as filed on February 16, 2000. 
(8.22)    Fund Participation Agreement dated February 1, 1994 and amended on December 15, 1994, 
    February 1, 1995, May 1, 1995, January 1, 1996 and March 1, 1996 between Aetna Life 
    Insurance and Annuity Company, Variable Insurance Products Fund II and Fidelity 
    Distributors Corporation · Incorporated by reference to Post-Effective Amendment No. 12 to 
    Registration Statement on Form N-4 (File No. 33-75964), as filed on February 11, 1997. 
(8.23)    Fifth Amendment dated as of May 1, 1997 to the Fund Participation Agreement dated 
    February 1, 1994 and amended on December 15, 1994, February 1, 1995, May 1, 1995, 
    January 1, 1996 and March 1, 1996 between Aetna Life Insurance and Annuity Company, 
    Variable Insurance Products Fund II and Fidelity Distributors Corporation · Incorporated by 
    reference to Post-Effective Amendment No. 30 to Registration Statement on Form N-4 (File 
    No. 33-34370), as filed on September 29, 1997. 
(8.24)    Sixth Amendment dated as of January 20, 1998 to the Fund Participation Agreement dated 
    February 1, 1994 and amended on December 15, 1994, February 1, 1995, May 1, 1995, 
    January 1, 1996, March 1, 1996 and May 1, 1997 between Aetna Life Insurance and Annuity 
    Company, Variable Insurance Products Fund II and Fidelity Distributors Corporation · 
    Incorporated by reference to Post-Effective Amendment No. 7 to Registration Statement on 
    Form S-6 (File No. 33-75248), as filed on February 24, 1998. 
(8.25)    Seventh Amendment dated as of May 1, 1998 to the Fund Participation Agreement dated 
    February 1, 1994 and amended on December 15, 1994, February 1, 1995, May 1, 1995, 
    January 1, 1996, March 1, 1996, May 1, 1997 and January 20, 1998 between Aetna Life 
    Insurance and Annuity Company, Variable Insurance Products Fund II and Fidelity 
    Distributors Corporation · Incorporated by reference to Registration Statement on Form N-4 
    (File No. 333-56297) as filed on June 8, 1998. 

(8.26)    Eighth Amendment dated December 1, 1999 to Fund Participation Agreement dated 
    February 1, 1994 and amended on December 15, 1994, February 1, 1995, May 1, 1995, 
    January 1, 1996, March 1, 1996, May 1, 1997, January 20, 1998 and May 1, 1998 between 
    Aetna Life Insurance and Annuity Company, Variable Insurance Products Fund II and 
    Fidelity Distributors Corporation · Incorporated by reference to Post-Effective Amendment 
    No. 19 to Registration Statement on Form N-4 (File No. 333-01107), as filed on February 16, 
    2000. 
(8.27)    Letter Agreement dated May 16, 2007 and effective July 2, 2007 between ING Life 
    Insurance and Annuity Company, Variable Insurance Products Fund, Variable Insurance 
    Products Fund I, Variable Insurance Products Fund II, Variable Insurance Product Fund V 
    and Fidelity Distributors Corporation · Incorporated by reference to Post-Effective 
    Amendment No. 51 to the Registration Statement on Form N-4 (File No. 033-75962), as filed 
    on July 27, 2007. 
(8.28)    Service Agreement effective as of June 1, 2002 by and between Fidelity Investments 
    Institutional Operations Company, Inc. and ING Financial Advisers, LLC · Incorporated by 
    reference to Post-Effective Amendment No. 33 to Registration Statement on Form N-4 (File 
    No. 33-75988), as filed on August 5, 2004. 
(8.29)    Service Contract effective as of June 1, 2002 by and between Directed Services, Inc., ING 
    Financial Advisers, LLC, and Fidelity Distributors Corporation · Incorporated by reference 
    to Post-Effective Amendment No. 33 to Registration Statement on Form N-4 (File No. 33- 
    75988), as filed on August 5, 2004. 
(8.30)    Participation Agreement dated April 30, 2003 among ING Life Insurance and Annuity 
    Company, The GCG Trust (renamed effective May 1, 2003, ING Investors Trust), and 
    Directed Services, Inc. · Incorporated by reference to Post-Effective Amendment No. 54 to 
    Registration Statement on Form N-1A (File No. 33-23512), as filed on August 1, 2003. 
(8.31)    Fund Participation Agreement dated December 1, 1988 and amended February 11, 1991 
    between Aetna Life Insurance and Annuity Company and Lexington Management 
    Corporation regarding Natural Resources Trust · Incorporated by reference to Post-Effective 
    Amendment No. 5 to Registration Statement on Form N-4 (File No. 33-75986), as filed on 
    April 12, 1996. 
(8.32)    Fund Participation Agreement made and entered into as of April 30, 1996, and amended on 
    September 3, 1996, March 14, 1997 and November 28, 1997 by and among MFS Variable 
    Insurance Trust, Aetna Life Insurance and Annuity Company and Massachusetts Financial 
    Services Company · Incorporated by reference to Registration Statement on Form N-4 (File 
    No. 333-56297) as filed on June 8, 1998. 
(8.33)    Fourth Amendment dated May 1, 1998 to the Fund Participation Agreement dated April 30, 
    1996 and amended on September 3, 1996, March 14, 1997 and November 28, 1997 by and 
    among MFS Variable Insurance Trust, Aetna Life Insurance and Annuity Company and 
    Massachusetts Financial Services Company · Incorporated by reference to Pre-Effective 
    Amendment No. 1 to Registration Statement on Form N-4 (File No. 333-56297), as filed on 
    August 4, 1998. 
(8.34)    Fifth Amendment dated May 1, 1998 to Fund Participation Agreement dated April 30, 1996 
    and amended on September 3, 1996, March 14, 1997 and November 28, 1997 by and among 
    MFS Variable Insurance Trust, Aetna Life Insurance and Annuity Company and 
    Massachusetts Financial Services Company · Incorporated by reference to Post-Effective 
    Amendment No. 4 to Registration Statement on Form N-4 (File No. 333-56297), as filed on 
    February 16, 1999. 

(8.35)    Fifth Amendment dated July 1, 1999 to Fund Participation Agreement dated April 30, 1996 
    and amended on September 3, 1996, March 14, 1997, November 28, 1997 and May 1, 1998 
    by and among MFS Variable Insurance Trust, Aetna Life Insurance and Annuity Company 
    and Massachusetts Financial Services Company · Incorporated by reference to Post- 
    Effective Amendment No. 11 to Registration Statement on Form N-4 (File No. 333-56297), 
    as filed on November 23, 1999. 
(8.36)    Sixth Amendment dated November 17, 2000 to the Fund Participation Agreement dated 
    April 30, 1996 and amended on September 3, 1996, March 14, 1997, November 28, 1997, 
    May 1, 1998 and July 1, 1999 between MFS Variable Insurance Trust, Aetna Life Insurance 
    and Annuity Company and Massachusetts Financial Services Company · Incorporated by 
    reference to Pre-Effective Amendment No. 1 to Registration Statement on Form N-4 (File 
    No. 333-49176), as filed on November 30, 2000. 
(8.37)    Participation Agreement dated as of November 28, 2001 among Portfolio Partners, Inc., 
    Aetna Life Insurance and Annuity Company and Aetna Investment Services, LLC · 
    Incorporated by reference to Post-Effective Amendment No. 30 to Registration Statement on 
    Form N-4 (File No. 33-75962), as filed on April 8, 2002. 
(8.38)    Amendment dated March 5, 2002 between Portfolio Partners, Inc. (to be renamed ING 
    Partners, Inc. effective May 1, 2002), Aetna Life Insurance and Annuity Company (to be 
    renamed ING Life Insurance and Annuity Company effective May 1, 2002) and Aetna 
    Investment Services LLC (to be renamed ING Financial Advisers, LLC) to Participation 
    Agreement dated November 28, 2001 · Incorporated by reference to Post-Effective 
    Amendment No. 30 to Registration Statement on Form N-4 (File No. 33-75962), as filed on 
    April 8, 2002. 
(8.39)    Amendment dated May 1, 2003 between ING Partners, Inc., ING Life Insurance and Annuity 
    Company and ING Financial Advisers, LLC to the Participation Agreement dated as of 
    November 28, 2001 and subsequently amended on March 5, 2002 · Incorporated by 
    reference to Post-Effective Amendment No. 28 to Registration Statement on Form N-4 (File 
    No. 33-75988), as filed on April 10, 2003. 
(8.40)    Amendment dated November 1, 2004 to the Participation Agreement between ING Partners, 
    Inc., ING Life Insurance and Annuity Company and ING Financial Advisers, LLC dated as 
    of November 28, 2001 and subsequently amended on March 5, 2002 and May 1, 2003 · 
    Incorporated by reference to Post-Effective Amendment No. 20 to Registration Statement on 
    Form N-1A (File No. 333-32575), as filed on April 1, 2005. 
(8.41)    Amendment dated April 29, 2005 to the Participation Agreement between ING Partners, Inc., 
    ING Life Insurance and Annuity Company and ING Financial Advisers, LLC dated as of 
    November 28, 2001 and subsequently amended on March 5, 2002, May 1, 2003 and 
    November 1, 2004 · Incorporated by reference to Post-Effective Amendment No. 32 to 
    Registration Statement on Form N-4 (File No. 33-81216), as filed on April 11, 2006. 
(8.42)    Amendment dated August 31, 2005 to the Participation Agreement between ING Partners, 
    Inc., ING Life Insurance and Annuity Company and ING Financial Advisers, LLC dated 
    November 28, 2001 and subsequently amended on March 5, 2002, May 1, 2003, November 
    1, 2004 and April 29, 2005 · Incorporated by reference to Post-Effective Amendment No. 
    32 to Registration Statement on Form N-4 (File No. 33-81216), as filed on April 11, 2006. 
(8.43)    Amendment dated December 7, 2005 to the Participation Agreement between ING Partners, 
    Inc., ING Life Insurance and Annuity Company and ING Financial Advisers, LLC dated as 
    of November 28, 2001 and subsequently amended on March 5, 2002, May 1, 2003, 
    November 1, 2004, April 29, 2005, and August 31, 2005 · Incorporated by reference to 
    Post-Effective Amendment No. 32 to Registration Statement on Form N-4 (File No. 33- 
    81216), as filed on April 11, 2006. 

(8.44)    Shareholder Servicing Agreement (Service Class Shares) dated as of November 27, 2001 
    between Portfolio Partners, Inc. and Aetna Life Insurance and Annuity Company · 
    Incorporated by reference to Post-Effective Amendment No. 30 to Registration Statement on 
    Form N-4 (File No. 33-75962), as filed on April 8, 2002. 
(8.45)    Amendment dated March 5, 2002 between Portfolio Partners, Inc. (to be renamed ING 
    Partners, Inc. effective May 1, 2002) and Aetna Life Insurance and Annuity Company (to be 
    renamed ING Life Insurance and Annuity Company effective May 1, 2002) to the 
    Shareholder Servicing Agreement dated November 27, 2001 · Incorporated by reference to 
    Post-Effective Amendment No. 30 to Registration Statement on Form N-4 (File No. 33- 
    75962), as filed on April 8, 2002. 
(8.46)    Amendment dated May 1, 2003 by and between ING Partners, Inc. and ING Life Insurance 
    and Annuity Company to the Shareholder Servicing Agreement (Service Class Shares) dated 
    November 27, 2001, as amended on March 5, 2002 · Incorporated by reference to Post- 
    Effective Amendment No. 28 to Registration Statement on Form N-4 (File No. 33-75988), as 
    filed on April 10, 2003. 
(8.47)    Form of Amendment dated November 1, 2004 to the Shareholder Servicing Agreement 
    (Service Class Shares) by and between ING Partners, Inc. and ING Life Insurance and 
    Annuity Company dated November 27, 2001, as amended on March 5, 2002 and May 1, 
    2003 · Incorporated by reference to Post-Effective Amendment No. 56 to Registration 
    Statement on Form N-4 (File No. 33-34370), as filed on April 17, 2006. 
(8.48)    Amendment dated April 29, 2005 to the Shareholder Servicing Agreement (Service Class 
    Shares) by and between ING Partners, Inc. and ING Life Insurance and Annuity Company 
    dated November 27, 2001, and amended on March 5, 2002, May 1, 2003 and November 1, 
    2004 · Incorporated by reference to Post-Effective Amendment No. 32 to Registration 
    Statement on Form N-4 (File No. 33-81216), as filed on April 11, 2006. 
(8.49)    Form of Amendment dated December 7, 2005 to the Shareholder Servicing Agreement 
    (Service Class Shares) by and between ING Partners, Inc. and ING Life Insurance and 
    Annuity Company dated November 27, 2001, and amended on March 5, 2002, May 1, 2003, 
    November 1, 2004 and April 29, 2005 · Incorporated by reference to Post-Effective 
    Amendment No. 56 to Registration Statement on Form N-4 (File No. 33-34370), as filed on 
    April 17, 2006. 
(8.50)    Fund Participation Agreement dated July 29, 1992 and amended December 22, 1992 and 
    June 1, 1994 between Aetna Life Insurance and Annuity Company, Investors Research 
    Corporation and TCI Portfolios, Inc. · Incorporated by reference to Post-Effective 
    Amendment No. 5 to Registration Statement on Form N-4 (File No. 33-75986), as filed on 
    April 12, 1996. 
(9)    Opinion and Consent of Counsel, attached. 
(10)    Consent of Independent Registered Public Accounting Firm, attached. 
(11)    Not applicable. 
(12)    Not applicable. 
(13.1)    Powers of Attorney, Incorporated herein by reference to Post-Effective Amendment No. 57 
    to a Registration Statement on Form N-4 for ING Life Insurance and Annuity Company 
    Variable Annuity Account B filed with the Securities and Exchange Commission on April 
    20, 2007 (File Nos. 033-34370, 811-02512). 
(13.2)    Authorization for Signatures · Incorporated by reference to Post-Effective Amendment No. 5 
    to Registration Statement on Form N-4 (File No. 33-75986), as filed on April 12, 1996. 

Item 25. Directors and Officers of the Depositor*

Name and Principal Business Address    Positions and Offices with Depositor 
Thomas J. McInerney1    Director and Chairman 
Kathleen A. Murphy1    Director 
Catherine H. Smith1    Director and Senior Vice President 
Robert W. Crispin3    Director 
David A. Wheat2    Director, Executive Vice President and Chief Financial 
Officer
Brian D. Comer1    President 
Steven T. Pierson2    Senior Vice President and Chief Accounting Officer 
Sue A. Collins1    Senior Vice President, Chief Actuary 
Boyd G. Combs2    Senior Vice President, Tax 
Shaun P. Mathews1    Senior Vice President 
David S. Pendergrass2    Senior Vice President and Treasurer 
Stephen J. Preston4    Senior Vice President 
Harry N. Stout4    Senior Vice President 
Valerie G. Brown2    Senior Vice President 
Christopher Abreu1    Vice President and Actuary 
Louis E Bachetti8    Vice President 
Pamela Mulvey Barcia1    Vice President 
Ronald R. Barhorst1    Vice President 
Bradley E. Barks2    Vice President 
Jeoffrey A. Block5    Vice President 
Dianne C. Bogoian1    Vice President 
Ira S. Braunstein2    Vice President, Investments 
Mary A. Broesch4    Vice President and Actuary 
Kevin P. Brown1    Vice President 
Robert P. Browne2    Vice President, Investments 
Anthony V. Camp, Jr.1    Vice President 
Bruce Campbell1    Vice President and Actuary 
Kevin L. Christensen5    Vice President 
Nancy D. Clifford1    Vice President 
Monte J. Combe6    Vice President 
Patricia M. Corbett5    Vice President 
Kimberly Curley6    Vice President and Actuary 
Karen Czizik6    Vice President 
Teri D. Deehan1    Vice President 
J. Randolph Dobo6    Vice President 
Michael C. Eldredge1    Vice President 
Joseph Elmy2    Vice President, Tax 
Patricia L. Engelhardt1    Vice President 
William A. Evans1    Vice President 
Ronald E. Falkner1    Vice President, Corporate Real Estate 
Daniel J. Foley11    Vice President, Investments 
John P. Foley2    Vice President, Investments 
Stephen E. Gallant2    Vice President, Investments 
Molly G. Garrett1    Vice President 
Robert A. Garrey1    Vice President 
Lisa S. Gilarde1    Vice President 
Saskia M. Goedhart4    Vice President 
Brian K. Haendiges1    Vice President 
Steven J. Haun5    Vice President 

June P. Howard2    Vice President 
William S. Jasien7    Vice President 
David A. Kelsey1    Vice President 
Kenneth E. Lacy2    Vice President 
William H. Leslie, IV1    Vice Presidente 
Richard K. Lau4    Vice President and Actuary 
Frederick C. Litow2    Vice President 
Laurie A. Lombardo1    Vice President 
William L. Lowe1    Vice President 
Alan S. Lurty4    Vice President 
Christopher P. Lyons2    Vice President, Investments 
Barbara L. March1    Vice President 
Richard T. Mason12    Vice President 
Gregory G. McGreevey2    Vice President, Investments 
Gregory R. Michaud2    Vice President, Investments 
Gregory J. Miller1    Vice President 
Paul Mistretta2    Vice President 
Maurice M. Moore2    Vice President, Investments 
Brian J. Murphy1    Vice President 
Michael J. Murphy4    Vice President 
Todd E. Nevenhoven5    Vice President 
Michael J. Pise1    Vice President 
Deborah J. Prickett5    Vice President 
Srinivas D. Reddy1    Vice President 
Robert A. Richard1    Vice President 
Linda E. Senker4    Vice President, Compliance 
Frank W. Snodgrass13    Vice President 
Libby J. Soong1    Vice President and Chief Compliance Officer 
Carl Steinhilber1    Vice President 
Sandra L. Stokley5    Vice President 
Alice Su4    Vice President and Actuary 
Lisa A. Thomas    Vice President and Appointed Actuary 
Eugene M. Trovato1    Vice President 
Mary A. Tuttle6    Vice President 
William J. Wagner6    Vice President, Investments 
Kurt W. Wassenar2    Vice President, Investments 
Christopher R. Welp5    Vice President 
Micki A. Wildin6    Vice President 
Matthew L. Condos1    Actuary 
Scott N. Shepherd1    Actuary 
Joy M. Benner9    Secretary 
Jane A. Boyle1    Assistant Secretary 
Diana R. Cavender9    Assistant Secretary 
Maria C. Foster9    Assistant Secretary 
Linda H. Freitag2    Assistant Secretary 
Daniel F. Hinkel2    Assistant Secretary 
Joseph D. Horan2    Assistant Secretary 
Megan A. Huddleston1    Assistant Secretary 
Rita J. Kummer2    Assistant Secretary 
Susan A. Masse1    Assistant Secretary 
Terri W. Maxwell2    Assistant Secretary 
James M. May, III2    Assistant Secretary 
Randall K. Price9    Assistant Secretary 

Patricia M. Smith1    Assistant Secretary 
Edwina P. J. Steffer9    Assistant Secretary 
John F. Todd1    Assistant Secretary 
Susan M. Vega9    Assistant Secretary 
Diane I. Yell10    Assistant Secretary 
Glenn A. Black2    Tax Officer 
Terry L. Owens2    Tax Officer 
James H. Taylor2    Tax Officer 
 
*    These individuals may also be directors and/or officers of other affiliates of the Company. 

1     The principal business address of these directors and these officers is One Orange Way, Windsor, 
     Connecticut 06095-4774. 
2     The principal business address of these directors and these officers is 5780 Powers Ferry Road, 
     N.W., Atlanta, Georgia 30327. 
3     The principal business address of this director and this officer is 230 Park Avenue, New York, New 
     York 10169. 
4     The principal business address of these officers is 1475 Dunwoody Drive, West Chester, 
     Pennsylvania 19380-1478. 
5     The principal business address of these officers is 909 Locust Street, Des Moines, Iowa 50309. 
6     The principal business address of these officers is 1290 Broadway, Denver, Colorado 80203. 
7     The principal business address of this officer is 12701 Fair Lakes Circle, Suite 470, Fairfax, Virginia 
     22033. 
8     The principal business address of this officer is 5 Penn Plaza, 11th Floor, Lebanon, NY 10001. 
9     The principal business address of these officers is 20 Washington Avenue South, Minneapolis, 
     Minnesota 55401. 
10     The principal business address of this officer is 100 Washington Square, Minneapolis, Minnesota 
     55401. 
11     The principal business address of this officer is 259 N. Radnor-Chester Road, Suite 205, Radnor, 
     Pennsylvania 19087. 
12     The principal business address of this officer is 440 S. Warren St., Suite 300/702, Syracuse NY 
     13202 
13    The principal business address of this officer is 9020 Overlook Boulevard, Brentwood, TN 37027 

Item 26. Persons Controlled by or Under Common Control with the Depositor or Registrant

Incorporated herein by reference to Item 26 in Post Effective Amendment No. 6 to Registration Statement
on Form N-4 for ING USA Annuity and Life Insurance Company Separate Account EQ as filed with the
Securities and Exchange Commission on November 13, 2007 (File Nos. 333-111686, 811-08524).

Item 27. Number of Contract Owners

As of October 31, 2007, there were 13,522 individuals holding interests in variable annuity contracts
funded through Variable Annuity Account B of ING Life Insurance and Annuity Company.

Item 28. Indemnification

Section 33-779 of the Connecticut General Statutes (“CGS”) provides that a corporation may provide
indemnification of or advance expenses to a director, officer, employee or agent only as permitted by
Sections 33-770 to 33-778, inclusive, of the CGS. Reference is hereby made to Section 33-771(e) of the
CGS regarding indemnification of directors and Section 33-776(d) of CGS regarding indemnification of
officers, employees and agents of Connecticut corporations. These statutes provide in general that
Connecticut corporations incorporated prior to January 1, 1997 shall, except to the extent that their

certificate of incorporation expressly provides otherwise, indemnify their directors, officers, employees
and agents against “liability” (defined as the obligation to pay a judgment, settlement, penalty, fine,
including an excise tax assessed with respect to an employee benefit plan, or reasonable expenses
incurred with respect to a proceeding) when (1) a determination is made pursuant to Section 33-775 that
the party seeking indemnification has met the standard of conduct set forth in Section 33-771 or (2) a
court has determined that indemnification is appropriate pursuant to Section 33-774. Under Section 33-
775, the determination of and the authorization for indemnification are made (a) by two or more
disinterested directors, as defined in Section 33-770(3); (b) by special legal counsel; (c) by the
shareholders; or (d) in the case of indemnification of an officer, agent or employee of the corporation, by
the general counsel of the corporation or such other officer(s) as the board of directors may specify. Also,
Section 33-772 with Section 33-776 provide that a corporation shall indemnify an individual who was
wholly successful on the merits or otherwise against reasonable expenses incurred by him in connection
with a proceeding to which he was a party because he is or was a director, officer, employee, or agent of
the corporation. Pursuant to Section 33-771(d), in the case of a proceeding by or in the right of the
corporation or with respect to conduct for which the director, officer, agent or employee was adjudged
liable on the basis that he received a financial benefit to which he was not entitled, indemnification is
limited to reasonable expenses incurred in connection with the proceeding against the corporation to
which the individual was named a party.

Section 33-777 of the statute does specifically authorize a corporation to procure indemnification
insurance on behalf of an individual who was a director, officer, employee or agent of the corporation.
Consistent with the statute, ING Groep N.V. maintains an umbrella insurance policy with an international
insurer. The policy covers ING Groep N.V. and any company in which ING Groep N.V. has controlling
interest of 50% or more. This would encompass the principal underwriter as well as the depositor. The
policy provides for the following types of coverage: errors and omissions, directors and officers,
employment practices, fiduciary and fidelity.

Section 20 of the ING Financial Advisers, LLC Limited Liability Company Agreement executed as of
November 28, 2000 provides that ING Financial Advisers, LLC will indemnify certain persons against
any loss, damage, claim or expenses (including legal fees) incurred by such person if he is made a party
or is threatened to be made a party to a suit or proceeding because he was a member, officer, director,
employee or agent of ING Financial Advisers, LLC, as long as he acted in good faith on behalf of ING
Financial Advisers, LLC and in a manner reasonably believed to be within the scope of his authority. An
additional condition requires that no person shall be entitled to indemnity if his loss, damage, claim or
expense was incurred by reason of his gross negligence or willful misconduct. This indemnity provision
is authorized by and is consistent with Title 8, Section 145 of the General Corporation Law of the State of
Delaware.

Item 29. Principal Underwriter 
 
(a)    In addition to serving as the principal underwriter for the Registrant, ING Financial Advisers, LLC 
    also acts as the principal underwriter for ING Partners, Inc. (a management investment company 
    registered under the Investment Company Act of 1940 (1940 Act)). Additionally, ING Financial 
    Advisers, LLC acts as the principal underwriter for Variable Life Account B of ING Life Insurance 
    and Annuity Company (ILIAC), Variable Life Account C of ILIAC, Variable Annuity Account C 
    of ILIAC, Variable Annuity Account I of ILIAC and Variable Annuity Account G of ILIAC 
    (separate accounts of ILIAC registered as unit investment trusts under the 1940 Act). ING 
    Financial Advisers, LLC is also the principal underwriter for (i) Separate Account N of ReliaStar 
    Life Insurance Company (RLIC) (a separate account of RLIC registered as a unit investment trust 
    under the 1940 Act.), (ii) ReliaStar Select Variable Account of ReliaStar Life Insurance Company 
    (a separate account of RLIC registered as a unit investment trusts under the 1940 Act), (iii) MFS 
    ReliaStar Variable Account (a separate account of RLIC registered as a unit investment trusts under 
    the 1940 Act), (iv) Northstar Variable Account (a separate account of RLIC registered as a unit 

    investment trusts under the 1940 Act) (v) ReliaStar Life Insurance Company of New York Variable 
    Annuity Funds A, B, C (a management investment company registered under the 1940 Act), (vi) 
    ReliaStar Life Insurance Company of New York Variable Annuity Funds D, E, F, G, H, I (a 
    management investment company registered under the 1940 Act), (vii) ReliaStar Life Insurance 
    Company of New York Variable Annuity Funds M, P, and Q (a management investment company 
    registered under the1940 Act), and (viii) ReliaStar Life Insurance Company of New York Variable 
    Annuity Funds M P (a management investment company registered under the1940 Act). 
 
(b)    The following are the directors and officers of the Principal Underwriter: 

Name and Principal Business Address    Positions and Offices with Principal Underwriter 
Ronald R. Barhorst1    Director and President 
Brian D. Comer1    Director and Senior Vice President 
William L. Lowe1    Director and Senior Vice President 
Kathleen A. Murphy1    Senior Vice President 
Boyd G. Combs2    Senior Vice President, Tax 
William Jasien3    Senior Vice President 
Louis E. Bachetti5    Senior Vice President 
Susan J. Stamm1    Chief Financial Officer 
Pamela Mulvey Barcia1    Vice President 
Robert H. Barley1    Vice President 
M. Bishop Bastien6    Vice President 
Dianne Clous Bogoian1    Vice President 
J. Robert Bolchoz7.    Vice President 
David A. Brounley8    Vice President 
Anthony V. Camp, Jr.1    Vice President 
Mary Kathleen Carey-Reid1    Vice President 
Virginia E. Carman1    Vice President 
Nancy D. Clifford1    Vice President 
William P. Elmslie9    Vice President 
Joseph J. Elmy2    Vice President, Tax 
Brian K. Haendiges1    Vice President 
Bernard P. Heffernon10    Vice President 
David Kelsey1    Vice President 
Christina Lareau1    Vice President 
George D. Lessner11    Vice President 
Katherine E. Lewis12    Vice President 
David J. Linney13    Vice President 
Frederick C. Litow2    Vice President 
Mark R. Luckinbill14    Vice President 
Richard T. Mason15    Vice President 
David Pendergrass2    Vice President and Treasurer 
Ethel Pippin1    Vice President 
Srinivas D. Reddy1    Vice President 
Deborah Rubin16    Vice President 
Todd Smiser17    Vice President 
Frank W. Snodgrass18    Vice President 
Christina M. Starks19    Vice President 
Terran Titus1    Vice President 
S. Bradford Vaughan, Jr.20    Vice President 
Forrest R. Wilson18    Vice President 
Judeen T. Wrinn1    Director, Vice President 
Therese M. Squillacote1    Vice President and Chief Compliance Officer 

Joy M. Benner4    Secretary 
Diana R. Cavender4    Assistant Secretary 
Randall K. Price4    Assistant Secretary 
Edwina P. J. Steffer4    Assistant Secretary 
John F. Todd1    Assistant Secretary 
Glenn A. Black2    Tax Officer 
Terry L. Owens2    Tax Officer 
James H. Taylor2    Tax Officer 

1    The principal business address of this director and these officers is One Orange Way, Windsor, 
    Connecticut 06095-4774. 
2    The principal business address of these officers is 5780 Powers Ferry Road, N.W., Atlanta, Georgia 
    30327. 
3    The principal business address of these officers is 12701 Fair Lakes Circle, Suite 470, Fairfax, 
    Virginia 22033. 
4    The principal business address of these officers is 20 Washington Avenue South, Minneapolis, 
    Minnesota 55401. 
5    The principal business address of these officers is 5 Penn Plaza, 11th Floor, Lebanon, NY 10001. 
6    The principal business address of these officers is 980- Minth Street-ING, Sacramento, CA 95814. 
7    The principal business address of these officers is South Carolina. 
8    The principal business address of these officers is 45 Glastonbury Blvd., Glastonbury, CT 06033. 
9    The principal business address of these officers is 230 Park Avenue, New York, NY 10169. 
10    The principal business address of these officers is 10740 Nall Avenue, Suite 120, Overland Park, KS 
    66211. 
11    The principal business address of these officers is 15455 North Dallas Parkway, Addison, TX 75001. 
12    The principal business address of these officers is 2675 N. Mayfair Road, Ste. 501, Milwaukee, WI 
    53226. 
13    The principal business address of these officers is 2900 N. Loop W., Ste. 180, Houston, TX 77092. 
14    The principal business address of these officers is 2841 Plaza Place, Ste. 210, Raleigh, NC 27612. 
15    The principal business address of these officers is 440 S. Warren St., Ste. 702, Syracuse, NY 13202. 
16    The principal business address of these officers is 7701 Greenbelt Road, Greenbelt, MD 20770. 
17    The principal business address of these officers is 2525 Cabot Drive, Ste. 100, Lisle, IL 60532. 
18    The principal business address of these officers is 9020 Overlook Blvd., Brentwood, TN 37027. 
19    The principal business address of these officers is 2000 21st Avenue NW, Minot, ND 58703. 
20    The principal business address of these officers is 501 4th Avenue, Seattle, WA 98101. 
 
(c)    Compensation to Principal Underwriter during last fiscal year: 

(1)    (2)    (3)    (4)    (5) 
Name of    Net Underwriting    Compensation on         
Principal    Discounts and    Redemption or    Brokerage     
Underwriter    Commissions    Annuitization    Commissions    Compensation* 
ING Financial                $2,507,216.09 
Advisers, LLC                 

* Reflects compensation paid to ING Financial Advisers, LLC attributable to regulatory and operating
expenses associated with the distribution of all registered variable annuity products issued by
Variable Annuity Account B of ING Life Insurance and Annuity Company during 2006.

Item 30. Location of Accounts and Records

All accounts, books and other documents required to be maintained by Section 31(a) of the 1940 Act and
the rules under it relating to the securities described in and issued under this Registration Statement are

  maintained by ING Life Insurance and Annuity Company at One Orange Way, Windsor, Connecticut
06095-4774 and at ING Americas at 5780 Powers Ferry Road, Atlanta, Georgia 30327-4390 and at 1475
Dunwoody Drive, West Chester, Pennsylvania 19380-1478.

Item 31.    Management Services 
 
Not applicable. 
 
Item 32.    Undertakings 
 
Registrant hereby undertakes: 
 
         (a)    to file a post-effective amendment to this registration statement on Form N-4 as frequently as is 
    necessary to ensure that the audited financial statements in the registration statement are never 
    more than sixteen months old for as long as payments under the variable annuity contracts may 
    be accepted; 
 
         (b)    to include as part of any application to purchase a contract offered by a prospectus which is part 
    of this registration statement on Form N-4, a space that an applicant can check to request a 
    Statement of Additional Information; and 
 
         (c)    to deliver any Statement of Additional Information and any financial statements required to be 
    made available under this Form N-4 promptly upon written or oral request. 

  The Company hereby represents that it is relying upon and complies with the provisions of Paragraphs (1)
through (4) of the SEC Staff’s No-Action Letter dated November 28, 1988 with respect to language
concerning withdrawal restrictions applicable to plans established pursuant to Section 403(b) of the
Internal Revenue Code. See American Counsel of Life Insurance; SEC No-Action Letter, [1988 WL
1235221 *13 (S.E.C.)]

Insofar as indemnification for liability arising under the Securities Act of 1933 may be permitted to
directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or
otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission
such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In
the event that a claim for indemnification against such liabilities (other than the payment by the Registrant
of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful
defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question
of whether such indemnification by it is against public policy as expressed in the Act and will be
governed by the final adjudication of such issue.

ING Life Insurance and Annuity Company represents that the fees and charges deducted under the
contracts covered by this registration statement, in the aggregate, are reasonable in relation to the services
rendered, the expenses expected to be incurred, and the risks assumed by the insurance company.

SIGNATURES 

  As required by the Securities Act of 1933, and the Investment Company Act of 1940, the Registrant, Variable
Annuity Account B of ING Life Insurance and Annuity Company, certifies that it meets the requirements of
Securities Act Rule 485(b) for effectiveness of this Post-Effective Amendment to its Registration Statement on
Form N-4 (File No. 033-34370) and has duly caused this Post-Effective Amendment to be signed on its behalf
by the undersigned, thereunto duly authorized, in the City of West Chester, Commonwealth of Pennsylvania, on
this 13th day of November 2007.

VARIABLE ANNUITY ACCOUNT B OF 
ING LIFE INSURANCE AND ANNUITY COMPANY 
    (Registrant) 
 
By:           ING LIFE INSURANCE AND ANNUITY COMPANY 
           (Depositor) 
 
By:     
           Brian D. Comer* 
           President 
 
By:           /s/ John S. Kreighbaum 
           John S. (Scott) Kreighbaum 
           Counsel of Depositor 

  Pursuant to the requirements of the Securities Act of 1933, this Post-Effective Amendment No. 58 to the
Registration Statement has been signed by the following persons in the capacities indicated on November
13, 2007.

Signatures    Officer Titles 
Brian D. Comer*    President 
    (Principal Executive Officer) 
Thomas J. McInerney*    Director and Chairman 
Kathleen A. Murphy*    Director 
Catherine H. Smith*    Director and Senior Vice President 
Robert W. Crispin*    Director 
David A. Wheat*    Director, Executive Vice President and Chief 
Financial Officer
Steven T. Pierson*    Senior Vice President and Chief Accounting Officer 

By:    /s/ John S. Kreighbaum 
    John S. (Scott) Kreighbaum 
Counsel of Depositor

*Executed by John S. (Scott) Kreighbaum on behalf of those indicated pursuant to Powers of Attorney.

VARIABLE ANNUITY ACCOUNT B
 
EXHIBIT INDEX
 
ITEM    EXHIBIT    PAGE # 
(9)    Opinion and Consent of Counsel    EX-99.B9 
(10)    Consent of Independent Registered Public Accounting Firm    EX-99.B10