ING Life Insurance and Annuity Company
                                                      and its
                                    Variable Annuity Account C

      State University of New York Defined Contribution Retirement Plan

  Supplement dated August 20, 2007 to the Contract Prospectus, Contract Prospectus 
Summary and Statement of Additional Information, each dated April 30, 2007, as amended

The information in this Supplement updates and amends certain information contained in your variable
annuity Contract Prospectus, Contract Prospectus Summary and Statement of Additional Information
(SAI). Please read it carefully and keep it with your current variable annuity Contract Prospectus,
Contract Prospectus Summary and SAI for future reference.

1.  Effective July 30, 2007, the National Association of Securities Dealers, Inc. (NASD) was
     consolidated into the Financial Industry Regulatory Authority (FINRA). Accordingly, all references
     to the National Association of Securities Dealers, Inc. and NASD are deleted and replaced with the
     Financial Industry Regulatory Authority and FINRA, respectively.

2.  Effective September 4, 2007, the address listed under the “Death Benefit During the Income Phase,”
     section on page 27 of your Contract Prospectus is changed to the following:

                                                                                      ING
                                    USFS Customer Service Defined Contribution Administration
                                                                          P.O. Box 990063
                                                                  Hartford, CT 06199-0063

You should send all future death benefit requests during the income phase to this address.
     Accordingly, also effective September 4, 2007, all references to any different death benefit address
     during the income phase in your Contract Prospectus, Contract Prospectus Summary, and SAI are
     changed to the above address.

3.  Effective October 1, 2007, the principal executive office of ING Life Insurance and Annuity
     Company, the issuer of your variable annuity contract, and ING Financial Advisers, LLC, the
     principal underwriter and distributor of your variable annuity contract, is changed to the following:

                                                                            One Orange Way
                                                                     Windsor, CT 06095-4774

     Accordingly, effective October 1, 2007, all references to these executive offices in your Contract 
     Prospectus, Contract Prospectus Summary, and SAI are changed to the above address.

Insurance products issued by ING Life Insurance and Annuity Company. Securities offered through ING Financial Advisers,
LLC (Member SIPC), 151 Farmington Avenue, Hartford, CT 06156, or through other Broker-Dealers with which it has a selling
agreement. These companies are wholly owned, indirect subsidiaries of ING Groep N.V. Insurance obligations are the
responsibility of each individual company.

X.81216-07B                                              August 2007