485BPOS

As filed with the Securities and Exchange	Registration No. 333-09515
Commission on August 15, 2008	Registration No. 811-02512

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM N-4

Post-Effective Amendment No. 24 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
(Exact Name of Registrant)
of

ING LIFE INSURANCE AND ANNUITY COMPANY
(Name of Depositor)
One Orange Way
Windsor, Connecticut 06095-4774
(860) 580-4646
(Address and Telephone Number of Depositor’s Principal Office)

Michael A. Pignatella
ING
One Orange Way
Windsor, Connecticut 06095-4774
(860) 580-2831
(Name and Address of Agent for Service of Process)

Copy to:
John S. (Scott) Kreighbaum, Esq.
ING
1475 Dunwoody Drive
West Chester, PA 19380-1478
(610) 425-3404

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:

[	]	immediately upon filing pursuant to paragraph (b) of Rule 485
[ X ]		on September 8, 2008 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: Fixed or Variable Group or Individual Immediate Annuity Contract

EXPLANATORY NOTE: Each of the Prospectus and Statement of Additional Information, dated April
28, 2008 and as supplemented, is incorporated into Parts A and B, respectively, of this amendment by
reference to Post-Effective Amendment No. 23 to this Registration Statement, as filed on April 11, 2008
(Accession No. 0000836687-08-000175). 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 August 15, 2008

To The Prospectus Dated April 28, 2008 For 

ING Income Annuity

Issued By ING Life Insurance and Annuity Company 

Through Its Variable Annuity Account B

This supplement updates the prospectus and is also notice of reorganization of one of the investment
portfolios available under your variable annuity contract, effective September 8, 2008. 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.

The following investment portfolio is now available. Information about it is hereby added to “Appendix
II – Description of Underlying Funds” (and its name is hereby added to the list of available investment
portfolios towards the front of the prospectus).

Fund Name and
Investment Adviser/Subadviser	Investment Objective
ING Partners, Inc.
7337 E. Doubletree Ranch Road, Scottsdale, AZ 85258
ING Pioneer High Yield Portfolio	Seeks to maximize total return through income and capital
(Initial Class)	appreciation.
Investment Adviser: Directed Services LLC
Investment Subadviser: Pioneer Investment
Management, Inc.

IMPORTANT INFORMATION REGARDING REORGANIZATION 

On March 27, 2008, the Board of Trustees of the ING VP High Yield Bond Portfolio (Class I) approved a
proposal to reorganize the ING VP High Yield Bond Portfolio (Class I) with and into the ING Pioneer
High Yield Portfolio (Initial Class), which was approved at a special meeting of shareholders on July 29,
2008. After the close of business on September 5, 2008, the following Disappearing Portfolio will
reorganize into and become part of the following Surviving Portfolio:

Disappearing Portfolio	Surviving Portfolio
ING VP High Yield Bond Portfolio (Class I)	ING Pioneer High Yield Portfolio (Initial Class)

Accordingly, all references to the Disappearing Portfolio in the Prospectus are hereby deleted.

Unless you provide us with alternative allocation instructions, all future allocations directed to the
Disappearing Portfolio after the date of the reorganization will be automatically allocated to the Surviving
Portfolio. You may give us alternative allocation instructions at any time by contacting our Customer
Contact Center at 1-800-366-0066.

IncAnn – 150763  1  08/08 

PART C - OTHER INFORMATION 

Item 24. Financial Statements and Exhibits:
(a) Financial Statements:
(1)	Incorporated by reference in Part A:
	Condensed Financial Information
(2)	Incorporated by reference 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, 2007,
		2006 and 2005
	-	Consolidated Balance Sheets as of December 31, 2007 and 2006
	-	Consolidated Statements of Changes in Shareholder’s Equity for the years ended
		December 31, 2007, 2006 and 2005
	-	Consolidated Statements of Cash Flows for the years ended December 31, 2007,
		2006 and 2005
	-	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, 2007
	-	Statements of Operations for the year ended December 31, 2007
	-	Statements of Changes in Net Assets for the years ended December 31, 2007 and
		2006
	-	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-
		(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)		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 (A050SP96) · Incorporated by reference to Registration
		Statement on Form N-4 (File No. 333-09515), as filed on August 2, 1996.
(4.2)		Variable Annuity Contract (A050SP99) · Incorporated by reference to Post-Effective
		Amendment No. 7 to Registration Statement on Form N-4 (File No. 333-09515), as
		filed on April 20, 1999.

(4.3)	Endorsement SPIAE99 to Variable Annuity Contract A050SP99 · Incorporated by
	reference to Post-Effective Amendment No. 7 to Registration Statement on Form N-
	4 (File No. 333-09515), as filed on April 20, 1999.
(4.4)	Endorsement SPIAE-01 to Variable Annuity Contract A050SP99 · Incorporated by
	reference to Post-Effective Amendment No. 13 to Registration Statement on Form
	N-4 (File No. 333-09515), as filed on April 18, 2001.
(4.5)	Endorsement SPIAEVW99 to Variable Annuity Contract A050SP99 · Incorporated
	by reference to Post-Effective Amendment No. 7 to Registration Statement on Form
	N-4 (File No. 333-09515), as filed on April 20, 1999.
(4.6)	Endorsement SPIAEW99 to Variable Annuity Contract A050SP99 · Incorporated by
	reference to Post-Effective Amendment No. 7 to Registration Statement on Form N-
	4 (File No. 333-09515), as filed on April 20, 1999.
(4.7)	Endorsement SPIAEVPG99 to Variable Annuity Contract A050SP99 · Incorporated
	by reference to Post-Effective Amendment No. 7 to Registration Statement on Form
	N-4 (File No. 333-09515), as filed on April 20, 1999.
(4.8)	Endorsement SPIAEVMI-01 to Variable Annuity Contract A050SP99 · Incorporated
	by reference to Post-Effective Amendment No. 13 to Registration Statement on
	Form N-4 (File No. 333-09515), as filed on April 18, 2001.
(4.9)	Endorsement E401SP96 to Variable Annuity Contract A050SP99 · Incorporated by
	reference to Post-Effective Amendment No. 7 to Registration Statement on Form N-
	4 (File No. 333-09515), as filed on April 20, 1999.
(4.10)	Endorsement E403SP96 to Variable Annuity Contract A050SP99 · Incorporated by
	reference to Post-Effective Amendment No. 7 to Registration Statement on Form N-
	4 (File No. 333-09515), as filed on April 20, 1999.
(4.11)	Endorsement SPIA457-99 to Variable Annuity Contract A050SP99 · Incorporated
	by reference to Post-Effective Amendment No. 7 to Registration Statement on Form
	N-4 (File No. 333-09515), as filed on April 20, 1999.
(4.12)	Variable Annuity Contract (SPIA(GR)99) · Incorporated by reference to Post-
	Effective Amendment No. 7 to Registration Statement on Form N-4 (File No. 333-
	09515), as filed on April 20, 1999.
(4.13)	Variable Annuity Contract Certificate (SPIA(GR)-99CERT) · Incorporated by
	reference to Post-Effective Amendment No. 7 to Registration Statement on Form N-
	4 (File No. 333-09515), as filed on April 20, 1999.
(4.14)	Endorsement SPIAE(GR)99 to Variable Annuity Contract SPIA(GR)99 and
	Certificate SPIA(GR)-99CERT · Incorporated by reference to Post-Effective
	Amendment No. 7 to Registration Statement on Form N-4 (File No. 333-09515), as
	filed on April 20, 1999.
(4.15)	Endorsement SPIAEVW(GR)99 to Variable Annuity Contract SPIA(GR)99 and
	Certificate SPIA(GR)-99CERT · Incorporated by reference to Post-Effective
	Amendment No. 7 to Registration Statement on Form N-4 (File No. 333-09515), as
	filed on April 20, 1999.
(4.16)	Endorsement SPIAEW(GR)99 to Variable Annuity Contract SPIA(GR)99 and
	Certificate SPIA(GR)-99CERT · Incorporated by reference to Post-Effective
	Amendment No. 7 to Registration Statement on Form N-4 (File No. 333-09515), as
	filed on April 20, 1999.
(4.17)	Endorsement SPIAEVPG(GR)99 to Variable Annuity Contract SPIA(GR)99 and
	Certificate SPIA(GR)-99CERT · Incorporated by reference to Post-Effective
	Amendment No. 7 to Registration Statement on Form N-4 (File No. 333-09515), as
	filed on April 20, 1999.

(4.18)	Endorsement SPIAE401(GR)99 to Variable Annuity Contract SPIA(GR)99 and
Certificate SPIA(GR)-99CERT · Incorporated by reference to Post-Effective
	Amendment No. 7 to Registration Statement on Form N-4 (File No. 333-09515), as
	filed on April 20, 1999.
(4.19)	Endorsement SPIAE403(GR)99 to Variable Annuity Contract SPIA(GR)99 and
Certificate SPIA(GR)-99CERT · Incorporated by reference to Post-Effective
	Amendment No. 7 to Registration Statement on Form N-4 (File No. 333-09515), as
	filed on April 20, 1999.
(4.20)	Endorsement SPIAE457(GR)99 to Variable Annuity Contract SPIA(GR)99 and
Certificate SPIA(GR)-99CERT · Incorporated by reference to Post-Effective
	Amendment No. 7 to Registration Statement on Form N-4 (File No. 333-09515), as
	filed on April 20, 1999.
(4.21)	Endorsement SPIAEIRA(GR)99 to Variable Annuity Contract SPIA(GR)99 and
Certificate SPIA(GR)-99CERT · Incorporated by reference to Post-Effective
	Amendment No. 7 to Registration Statement on Form N-4 (File No. 333-09515), as
	filed on April 20, 1999.
(4.22)	Endorsement EEGTRRA-HEG(01) to Variable Annuity Contract SPIA(GR)99 and
Certificate SPIA(GR)99CERT · Incorporated by reference to Post-Effective
	Amendment No. 22 to Registration Statement on Form N-4 (File No. 33-81216), as
	filed on February 15, 2002.
(4.23)	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.
(5.1)	Variable Annuity Contract Application (82941 (2/99)) · Incorporated by reference to
	Post-Effective Amendment No. 7 to Registration Statement on Form N-4 (File No.
	333-09515), as filed on April 20, 1999.
(5.2)	Variable Annuity Contract Application for New York (82950 (2/99)) · Incorporated
	by reference to Post-Effective Amendment No. 7 to Registration Statement on Form
	N-4 (File No. 333-09515), as filed on April 20, 1999.
(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)	Fund Participation Agreement dated June 30, 1998 by and among AIM Variable
Insurance Funds, Inc., A I M Distributors, Inc. and Aetna Life Insurance and
	Annuity 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.
(8.2)	Amendment No. 1 dated October 1, 2000 to Participation Agreement dated June 30,
1998 by and among AIM Variable Insurance Funds (formerly AIM Variable
Insurance Funds, Inc.), A I M Distributors, Inc. and Aetna Life Insurance and
	Annuity Company · 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.

(8.3)	First Amendment dated November 17, 2000 to Participation Agreement dated June
	30, 1998 by and among AIM Variable Insurance Funds (formerly AIM Variable
	Insurance Funds, Inc.), A I M Distributors, Inc. and Aetna Life Insurance and
	Annuity Company · 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.
(8.4)	Amendment dated July 12, 2002 to Participation Agreement dated as of June 30,
	1998, as amended on October 1, 2000 and November 17, 2000 by and among AIM
	Variable Insurance Funds, A I M Distributors, Inc., Aetna Life Insurance Company
	and Annuity Company and Aetna Investment Services, LLC · 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.
(8.5)	Rule 22c-2 Agreement dated no later than April 16, 2007 and is effective as of
	October 16, 2007 between AIM Investment Services, Inc., ING Life Insurance and
	Annuity Company, ING National Trust, ING USA Annuity and Life Insurance
	Company, ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of
	New York, Security Life of Denver Insurance Company and Systematized Benefits
	Administrators Inc. · Incorporated by reference to Post-Effective Amendment No.
	50 to Registration Statement on Form N-4 (File No. 033-75962), as filed on June 15,
	2007.
(8.6)	Service Agreement effective June 30, 1998 between Aetna Life Insurance and
	Annuity Company and AIM Advisors, Inc. · 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.
(8.7)	First Amendment dated October 1, 2000 to the Service Agreement dated June 30,
	1998 between Aetna Life Insurance and Annuity Company and AIM Advisors, Inc. ·
	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.
(8.8)	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.
(8.9)	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.

(8.10)	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.
(8.11)	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.
(8.12)	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.
(8.13)	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.
(8.14)	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.

(8.15)	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.
(8.16)	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.
(8.17)	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.
(8.18)	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.
(8.19)	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.
(8.20)	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.

(8.21)	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.
(8.22)	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.
(8.23)	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.
(8.24)	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.
(8.25)	Ninth Amendment dated as of August 15, 2007 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, November 6, 1997 and May
	1, 1998 between ING Life Insurance and Annuity Company (formerly known as
	Aetna Life Insurance and Annuity Company), Variable Insurance Products Fund and
	Fidelity Distributors Corporation · Incorporated by reference to Post-Effective
	Amendment No. 46 to Registration Statement on Form N-4 (File No. 333-01107), as
	filed on February 15, 2008.
(8.26)	Rule 22c-2 Agreement dated no later than April 16, 2007 and is effective as of
	October 16, 2007 between Fidelity Distributors Corporation, ING Life Insurance and
	Annuity Company, ING National Trust, ING USA Annuity and Life Insurance
	Company, ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of
	New York, Security Life of Denver Insurance Company and Systematized Benefits
	Administrators Inc. · Incorporated by reference to Post-Effective Amendment No.
	50 to Registration Statement on Form N-4 (File No. 033-75962), as filed on June 15,
	2007.
(8.27)	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.

(8.28)	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.
(8.29)	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.
(8.30)	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.
(8.31)	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.
(8.32)	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.
(8.33)	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.
(8.34)	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.
(8.35)	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.

(8.36)	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.
(8.37)	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.
(8.38)	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.
(8.39)	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.
(8.40)	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.
(8.41)	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.
(8.42)	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.
(8.43)	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.

(8.44)	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.
(8.45)	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. 20 to Registration Statement on Form N-4 (File No.333-09515), as filed on April
	13, 2006.
(8.46)	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.
(8.47)	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. 20 to Registration Statement on Form
	N-4 (File No.333-09515), as filed on April 13, 2006.
(8.48)	Rule 22c-2 Agreement dated no later than April 16, 2007 is effective October 16,
2007 between ING Funds Services, LLC, ING Life Insurance and Annuity
	Company, ING National Trust, ING USA Annuity and Life Insurance Company,
	ReliaStar Life Insurance Company, ReliaStar Life Insurance Company of New York,
	Security Life of Denver Insurance Company and Systematized Benefits
	Administrators Inc. · Incorporated by reference to Post-Effective Amendment No.
	50 to Registration Statement on Form N-4 (File No. 033-75962), as filed on June 15,
	2007.
(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 by reference to Post-Effective Amendment No.
	23 to Registration Statement on Form N-4 (File No. 333-09515) as filed on April 11,
	2008.
(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
Richard T. Mason1	President
Thomas J. McInerney1	Director and Chairman
Kathleen A. Murphy1	Director
Catherine H. Smith1	Director and Senior Vice President
Bridget M. Healy2	Director
Robert G. Leary2	Director
David A. Wheat3	Director, Executive Vice President and Chief Financial
Officer
Steven T. Pierson3	Senior Vice President and Chief Accounting Officer
Sue A. Collins1	Senior Vice President and Chief Actuary
Boyd G. Combs3	Senior Vice President, Tax
Valerie G. Brown3	Senior Vice President
Shaun P. Mathews4	Senior Vice President
David S. Pendergrass3	Senior Vice President and Treasurer
Stephen J. Preston5	Senior Vice President
Daniel H. Hanlon1	Senior Vice President
Brian D. Comer1	Senior Vice President
Louis E Bachetti	Vice President
581 Main Street, 4th Fl.
Woodbridge, NJ 07095
Pamela Mulvey Barcia1	Vice President
Ronald R. Barhorst1	Vice President
Bradley E. Barks3	Vice President
M. Bishop Bastien9	Vice President
Jeoffrey A. Block6	Vice President

Dianne Bogoian1	Vice President
Mary A. Broesch5	Vice President and Actuary
Kevin P. Brown1	Vice President
Robert P. Browne3	Vice President, Investments
Anthony V. Camp1	Vice President
Kevin L. Christensen6	Vice President
Nancy D. Clifford1	Vice President
Monte J. Combe7	Vice President
Patricia M. Corbett6	Vice President
Kimberly Curley7	Vice President and Actuary
Karen Czizik7	Vice President
William Delahanty3	Vice President
J. Randolph Dobo7	Vice President
Michael C. Eldredge1	Vice President
Joseph Elmy3	Vice President, Tax
Patricia L. Engelhardt1	Vice President
William A. Evans4	Vice President
Ronald E. Falkner1	Vice President, Corporate Real Estate
Daniel J. Foley	Vice President, Investments
259 N Radnor-Chester Rd., Suite 205
Radnor, PA 19087
John P. Foley3	Vice President, Investments
Molly A. Garrett1	Vice President
Robert A. Garrey1	Vice President
Lisa S. Gilarde1	Vice President
Saskia M. Goedhart1	Vice President
Brian K. Haendiges1	Vice President

Terry D. Harrell10	Vice President
Steven J. Haun6	Vice President
June P. Howard3	Vice President
William S. Jasien	Vice President
12701 Fair Lakes Circle, Ste. 470
Fairfax, VA 22033
David A. Kelsey1	Vice President
Kenneth E. Lacy3	Vice President
Richard K. Lau5	Vice President and Actuary
Frederick C. Litow3	Vice President
Laurie A. Lombardo1	Vice President
William L. Lowe1	Vice President
Alan S. Lurty5	Vice President
Christopher P. Lyons3	Vice President, Investments
Gilbert E. Mathis3	Vice President, Investments
Gregory R. Michaud3	Vice President, Investments
Gregory J. Miller1	Vice President
Paul L. Mistretta3	Vice President
Maurice M. Moore3	Vice President, Investments
Brian J. Murphy1	Vice President
Michael J. Murphy5	Vice President
Todd E. Nevenhoven6	Vice President
Deborah J. Prickett6	Vice President
Srinivas D. Reddy1	Vice President
Robert A. Richard1	Vice President
Linda E. Senker5	Vice President, Compliance
Spencer T. Shell3	Vice President, Assistant Treasurer and Assistant Secretary

Frank W. Snodgrass	Vice President
9020 Overlook Blvd.
Brentwood, TN 37027
Libby J. Soong1	Vice President and Chief Compliance Officer
Christina M. Starks	Vice President
2000 21st Avenue NW
Minot, North Dakota 58703
Carl Steinhilber1	Vice President
Sandra L. Stokley6	Vice President
Alice Su5	Vice President and Actuary
Lisa A. Thomas1	Vice President and Appointed Actuary
Eugene M. Trovato1	Vice President
Mary A. Tuttle7	Vice President
William J. Wagner7	Vice President
Kurt W. Wassenar3	Vice President, Investments
Christopher R. Welp6	Vice President
Michellen A. Wildin7	Vice President
Matthew L. Condos1	Actuary
Scott N. Shepherd1	Actuary
Joy M. Benner8	Secretary
Edward Attarian5	Assistant Secretary
Eric G. Banta7	Assistant Secretary
Jane A. Boyle1	Assistant Secretary
Diana R. Cavender8	Assistant Secretary
Maria C. Foster8	Assistant Secretary
Linda H. Freitag3	Assistant Secretary
Daniel F. Hinkel3	Assistant Secretary
Joseph D. Horan3	Assistant Secretary

Megan A. Huddleston1		Assistant Secretary
Rita J. Kummer3		Assistant Secretary
Susan A. Masse1		Assistant Secretary
Terri W. Maxwell3		Assistant Secretary
James M. May, III3		Assistant Secretary
Melissa Ann O’Donnell8		Assistant Secretary
Randall K. Price7		Assistant Secretary
Patricia M. Smith1		Assistant Secretary
John F. Todd1		Assistant Secretary
Susan M. Vega8		Assistant Secretary
Diane I. Yell		Assistant Secretary
100 Washington Square
Minneapolis, MN 55401
Glenn A. Black3		Tax Officer
Terry L. Owens3		Tax Officer
James H. Taylor3		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.
2	The principal business address of these directors is 230 Park Avenue, New York, New York 10169.
3	The principal business address of these directors and these officers is 5780 Powers Ferry Road,
	N.W., Atlanta, Georgia 30327.
4	The principal business address of these officers is 10 State House Square, Hartford, Connecticut
	06103.
5	The principal business address of these officers is 1475 Dunwoody Drive, West Chester,
	Pennsylvania 19380-1478.
6	The principal business address of these officers is 909 Locust Street, Des Moines, Iowa 50309.
7	The principal business address of these officers is 1290 Broadway, Denver, Colorado 80203.
8	The principal business address of these officers is 20 Washington Avenue South, Minneapolis,
	Minnesota 55401.
9	The principal business address of these officers is 980 Ninth Street-ING, Sacramento, California
	95814.
10	The principal business address of these officers is 7695 N. High Street, Columbus, Ohio, 43235.

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. 10 to Registration
Statement on Form N-4 for Variable Annuity Account C of ING Life Insurance and Annuity Company
(File No. 333-105479), as filed with the Securities and Exchange Commission on April 11, 2008.

Item 27. Number of Contract Owners

As of July 31, 2008 there were 2,291 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. Barhorst	Director and President
4225 Executive Square
La Jolla, CA 92037
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. Bachetti	Senior Vice President
581 Main Street, 4th Fl.
Woodbridge, NJ 07095
Daniel H. Hanlon1	Senior Vice President

Pamela Mulvey Barcia1	Vice President
Robert H. Barley1	Vice President
M. Bishop Bastien	Vice President
980 Ninth Street
Sacramento, CA 95814
Nancy B. Bocella1	Vice President
Dianne C. Bogoian1	Vice President
J. Robert Bolchoz	Vice President
Columbia, SC
David A. Brounley1	Vice President
Anthony V. Camp, Jr.1	Vice President
Mary Kathleen Carey-Reid1	Vice President
Nancy D. Clifford1	Vice President
William P. Elmslie	Vice President
New York, NY
Joseph J. Elmy2	Vice President, Tax
Brian K. Haendiges1	Vice President
Bernard P. Heffernon	Vice President
10740 Nall Ave., Ste. 120
Overland Park, KS 66211
David Kelsey1	Vice President
Christina Lareau1	Vice President
George D. Lessner	Vice President
Richardson, Texas
Katherine E. Lewis	Vice President
2675 N Mayfair Road, Ste. 501
Milwaukee, WI 53226
David J. Linney	Vice President
2900 N. Loop W., Ste. 180
Houston, TX 77092
Frederick C. Litow2	Vice President
Mark R. Luckinbill	Vice President
2841 Plaza Place, Ste. 210
Raleigh, NC 27612

Richard T. Mason	Vice President
440 S. Warren St., Ste. 702
Syracuse, NY 13202
Scott T. Neeb	Vice President
4600 Ulster Street
Denver, CO 80237
David Pendergrass2	Vice President and Treasurer
Ethel Pippin1	Vice President
Michael J. Pise1	Vice President
Srinivas D. Reddy1	Vice President
Deborah Rubin3	Vice President
Todd Smiser	Vice President and Assistant Secretary
2525 Cabot Drive, Suite 100
Lisle, IL 60532
Frank W. Snodgrass	Vice President
150 4th Ave., N., Ste. 410
Nashville, TN 37219
Libby Joy Soong1	Chief Compliance Officer
Christina M. Starks	Vice President
2000 21st Avenue NW
Minot, ND 58703
S. Bradford Vaughan, Jr.	Vice President
601 Union St., Ste. 810
Seattle, WA 98101
Forrest R. Wilson	Vice President
2202 N. Westshore Blvd.
Tampa, FL 33607
Judeen T. Wrinn1	Vice President
Nancy S. Stillman1	Assistant Vice President
Richard E. Gelfand	Chief Financial Officer
1475 Dunwoody Drive
West Chester, PA 19380-1478
Joy M. Benner4	Secretary
Diana R. Cavender4	Assistant Secretary
Randall K. Price4	Assistant Secretary
John F. Todd1	Assistant Secretary

Susan M. Vega4	Assistant Secretary
Glenn A. Black2	Tax Officer
Terry L. Owens2	Tax Officer
James H. Taylor2	Tax Officer

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 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.

(c) Compensation to Principal Underwriter during last fiscal year:
(1)	(2)	(3)	(4)	(5)
	Net Underwriting	Compensation on
Name of Principal	Discounts and	Redemption or	Brokerage
Underwriter	Commissions	Annuitization	Commissions	Compensation*
ING Financial				$2,666,060.62
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 2007.

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. 333-09515) 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 15th day of August 2008.

VARIABLE ANNUITY ACCOUNT B OF
ING LIFE INSURANCE AND ANNUITY COMPANY
	(Registrant)
By:	ING LIFE INSURANCE AND ANNUITY COMPANY
	(Depositor)
By:	Richard T. Mason*
	Richard T. Mason
	President
By:	/s/ John S. Kreighbaum
	John S. (Scott) Kreighbaum as
	Attorney-in Fact

Pursuant to the requirements of the Securities Act of 1933, this Post-Effective Amendment No. 24 to the
Registration Statement has been signed by the following persons in the capacities indicated on August 15,
2008.

Signatures	Officer Titles
Richard T. Mason*	President
	(Principal Executive Officer)
Thomas J. McInerney*	Director and Chairman
Kathleen A. Murphy*	Director
Catherine H. Smith*	Director and Senior Vice President
Bridget M. Healy*	Director
Robert G. Leary*	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 as
	Attorney-in-Fact

*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

EX-99.B9

[ING STATIONERY]

August 15, 2008

Members of the Board of Directors
ING Life Insurance and Annuity Company
1475 Dunwoody Drive
West Chester, PA 19380-1478

Ladies and Gentlemen:

In my capacity as Counsel for ING Life Insurance and Annuity Company (the “Company”), I have
examined the Registration Statement on Form N-4 in connection with the registration under the Securities
Act of 1933, as amended to the date hereof, of an indefinite number of units of interest in Variable
Annuity Account B of the Company (the “Account”). I am familiar with the proceedings taken and
proposed to be taken in connection with the authorization, issuance and sale of units.

Based upon my examination and upon my knowledge of the corporate activities relating to the Account, it
is my opinion that:

(1)	The Company was organized in accordance with the laws of the State of Connecticut and
	is a duly authorized stock life insurance company under the laws of Connecticut and the
	laws of those states in which the Company is admitted to do business;
(2)	The Account is a validly established separate investment account of the Company;
(3)	Under Connecticut law, the portion of the assets to be held in the Account equals the
	reserve and other liabilities for variable benefits under variable annuity contracts to be
	issued by the Account, and such assets are not chargeable with liabilities arising out of
	any other business the Company conducts;
(4)	The units and the variable annuity contracts will, when issued and sold in the manner
	described in the registration statement, be legal and binding obligations of the Company
	and will be legally and validly issued, fully paid, and non-assessable.

I hereby consent to the filing of this opinion as an exhibit to the registration statement.

Sincerely,

/s/ John S. Kreighbaum
John S. (Scott) Kreighbaum
Counsel

1475 Dunwoody Drive
West Chester, PA 19380-1478

Tel: 610-425-3404
Fax: 610-425-3520

EX-99.B10

Exhibit 99-B.10 – Consent of Ernst and Young LLP, Independent Registered Public
Accounting Firm

We consent to the reference to our firm under the caption “Independent Registered Public
Accounting Firm” and to the use of our report dated March 25, 2008, with respect to the
consolidated financial statements of ING Life Insurance and Annuity Company as of
December 31, 2007 and 2006, and for each of the three years in the period ended
December 31, 2007, and to the use of our report dated March 21, 2008, with respect to
the statements of assets and liabilities of Variable Annuity Account B of ING Life
Insurance and Annuity Company as of December 31, 2007, and the related statements of
operations and changes in net assets for the periods disclosed in the financial statements,
incorporated by reference in Post-Effective Amendment No. 24 to the Registration
Statement (Form N-4 No. 333-09515) and the related Prospectus and Statement of
Additional Information of Variable Annuity Account B of ING Life Insurance and
Annuity Company.

/s/ Ernst & Young LLP

Atlanta, Georgia
August 14, 2008