Exhibit 24(b)(10) – Consent of Ernst and Young LLP, Independent Registered Public 

Accounting Firm 

We consent to the reference to our firm under the caption “Experts” in Post-Effective 

Amendment No. 70 to the Registration Statement (Form N-4 No. 033-34370) of Variable 

Annuity Account B of ING Life Insurance and Annuity Company, and to the use therein of our 

reports dated (a) March 27, 2014, with respect to the consolidated financial statements of ING 

Life Insurance and Annuity Company and (b) April 11, 2014, with respect to the financial 

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

/s/ Ernst & Young LLP 

Atlanta, Georgia 

April 16, 2014