485APOS 1 pea46a485msro21508.htm 485(A) FILING FOR 333-01107 a485msro01107 -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing
As filed with the Securities and Exchange    Registration No. 333-01107* 
Commission on February 15, 2008    Registration No. 811-02513 

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM N-4
Post-Effective Amendment No. 46 To
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 
and Amendment to
REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940 
Variable Annuity Account C of
ING Life Insurance and Annuity Company
One Orange Way, Windsor, Connecticut 06095-4774
Depositor’s Telephone Number, including Area Code: (860) 580-2831
Michael A. Pignatella, Counsel
ING US Legal Services
One Orange Way, C1S, Windsor, Connecticut 06095-4774
(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    60 days after filing pursuant to paragraph (a)(1) of Rule 485 
    on  _______   pursuant to paragraph (a)(1) 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 Fixed and 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 securities covered by the following earlier Registration Statements:
033-88720; 033-75964 (which had included a combined prospectus for earlier Registration Statements:
033-75958, 033-75960, and 033-75994); 033-75986 (which had included a combined prospectus for
earlier Registration Statements: 033-75970, 033-75954, and 033-75956); 033-75982 (which had included
a combined prospectus for earlier Registration Statements: 033-75968, 033-75966, 033-75990, and the
individual deferred compensation contracts covered by Registration Statement No. 033-75992); and 033-
91846 (which had included a combined prospectus for earlier Registration Statement: 033-75976).

                                                    PARTS A AND B

The Prospectus and the Statement of Additional Information each dated April 30, 2007 are
incorporated into Parts A and B, respectively, of this Post-Effective Amendment No. 46 by
reference to Registrant’s filings under Rule 497(c) as filed on May 2, 2007, and under Rule
497(e) as filed on May 9, 2007, July 18, 2007, August 20, 2007, September 18, 2007,
September 21, 2007, October 26, 2007, October 31, 2007 and February 15, 2008.

A supplement to the Prospectus and Statement of Additional Information is included in Parts A
and B, respectively, of this Post-Effective Amendment No. 46.

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

Multiple Sponsored Retirement Options

Supplement dated April XX, 2008 to the Contract Prospectus
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 and Statement of Additional Information (SAI). Please read it carefully and
keep it with your current variable annuity Contract Prospectus and SAI for future reference.

Effective April XX, 2008, or upon state approval, whichever is later, an additional guaranteed death
benefit may be available under certain contracts. The charge for this guaranteed death benefit is included
within the mortality and expense charge applicable under your contract, and is one of the factors we
evaluate when determining the mortality and expense risk charge applicable to your group contract. See
“Fees -- Mortality and Expense Risk Charge” on page 24 of the Contract Prospectus.

A.      The following is added to the “Death Benefit” section on page 34 of the Contract Prospectus after the subsection “Death Benefit Calculation”:
 
  Guaranteed Death Benefit. The guaranteed death benefit available for certain contracts provides that the death benefit payable under the contract will never be less than the amount of adjusted purchase payments made to your account (as defined below), less a proportional adjustment for amounts withdrawn or borrowed from your account. This guaranteed death benefit is available to you if your contract or certificate was issued with endorsement E- MMPRODB-08.
 
  Calculating the Value of the Death Benefit. The death benefit under these contracts is guaranteed to be the greater of (a) or (b) as calculated as of the next valuation (the date of the next close of the New York Stock Exchange) following our receipt of proof of death and a payment request in good order at the address listed in the “Contract Overview – Questions: Contacting the Company” section on page 4 of the Contract Prospectus, where:
 
  (a)      is the adjusted purchase payment total, which is the sum of all purchase payments to your account, minus a proportional adjustment for withdrawals and amounts taken as a loan, which amount will never be less than zero (see "Calculating Adjusted Purchase Payments," below); and
 
  (b)      is the current account value, excluding amounts taken as a loan, plus any positive aggregate market value adjustment (MVA), as applicable. See Appendix I - Guaranteed Accumulation Account on page 54 of your Contract Prospectus, and the Guaranteed Accumulation Account prospectus for further information regarding the MVA.
 
  If the amount of the death benefit in (a) is greater than the amount in (b), the Company will deposit the difference into your account. The amount, if any, will be credited to the ING VP Money Market Portfolio and deposited as of the next valuation after we receive proof of death acceptable to us and a payment request in good order at the address listed in the “Contract Overview – Questions: Contacting the Company” section on page 4 of the Contract Prospectus.
 

  If the beneficiary in that situation requests an immediate payment or begins income phase payments,
the amount paid will be the current account value, excluding any amounts taken as a loan, plus any
aggregate positive MVA, as of the next valuation following our receipt of proof of death acceptable to
us and a payment request in good order at the address listed in the “Contract Overview – Questions:
Contacting the Company” section on page 4 of the Contract Prospectus.

If the amount of the death benefit in (a) is less than the amount in (b), and the beneficiary requests an
immediate payment or begins income phase payments, the amount paid will be the current account
value, excluding any amounts taken as a loan, plus any aggregate positive MVA, as of the next
valuation following our receipt of proof of death acceptable to us and a payment request in good order
at the address listed in the “Contract Overview – Questions: Contacting the Company” section on page
4 of the Contract Prospectus.

In the event a beneficiary elects to defer distribution of the death benefit, the amount paid to the
beneficiary when the beneficiary elects to begin distribution of the death benefit will equal the current
account value, excluding any amounts taken as a loan, plus or minus any applicable MVA, as of the
next valuation following our receipt of the distribution request in good order at the address listed in the
“Contract Overview – Questions: Contacting the Company” section on page 4 of the Contract
Prospectus. The amount paid may be more or less than the amount of the death benefit determined
above on the date notice of death and an election to defer payment was received. No additional death
benefit is payable upon the beneficiary’s death.

Calculating Adjusted Purchase Payments. The adjusted purchase payment total above is initially
equal to the first purchase payment. The adjusted purchase payment total is then adjusted for each
subsequent purchase payment, loan repayment, or partial withdrawal. The adjustment for subsequent
purchase payments and loan repayments will be dollar for dollar. The adjustment for partial
withdrawals, including loans taken, will be proportionate, reducing the adjusted purchase payment
total in the same proportion that the current account value, excluding any amounts taken as loans, was
reduced on the date of the partial withdrawal. The proportionate adjustment of the adjusted purchase
payment total for each partial withdrawal is defined as the adjusted purchase payment total at that
time, multiplied by the fraction A divided by B (A/B), where:

(a)   A is the current account value, excluding amounts taken as a loan, immediately after the partial 
  withdrawal; and 
   
(b)   B is the current account value, excluding amounts taken as a loan, before the partial withdrawal. 

B.      The following replaces Appendix VI - Condensed Financial Information:
 
  [TO BE UPDATED BY POST-EFFECTIVE AMENDMENT]
 
X.01107-07F    April 2008 

VARIABLE ANNUITY ACCOUNT C
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*: 
        Financial Statements of Variable Annuity Account C: 
        -     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 
        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 
 
* To be filed by amendment 
 
               (b) Exhibits 
    (1)        Resolution establishing Variable Annuity Account C · Incorporated by reference to 
            Post-Effective Amendment No. 6 to Registration Statement on Form N-4 (File No. 
            033-75986), 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. 033- 
            81216), as filed on April 11, 2006. 
    (3.2)        Underwriting Agreement dated November 17, 2006 between ING Life Insurance 
            and Annuity Company and ING Financial Advisers, LLC · Incorporated by 
            reference to Post-Effective Amendment No. 34 to Registration Statement on Form 
            N-4 (File No. 33-75996), as filed on December 20, 2006. 
    (4.1)        Variable Annuity Contract (G-CDA(12/99)) · 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. 

  (4.2)    Variable Annuity Contract Certificate (C-CDA(12/99)) · 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. 
  (4.3)    Endorsement (E-MMLOAN(12/99)) to Contract G-CDA(12/99) and Contract 
      Certificate C-CDA(12/99) · 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. 
  (4.4)    Endorsement (E-MMFPEX-99R) to Contract G-CDA(12/99) and Contract 
      Certificate C-CDA(12/99) · 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. 
  (4.5)    Endorsement (E-MMGDB(12/99)) to Contract G-CDA(12/99) and Contract 
      Certificate C-CDA(12/99) · 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. 
  (4.6)    Endorsement (E-MMLSWC(12/99)) to Contract G-CDA(12/99) and Contract 
      Certificate C-CDA(12/99) · 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. 
  (4.7)    Endorsement (E-MMTC(12/99)) to Contract G-CDA(12/99) and Contract 
      Certificate C-CDA(12/99) · 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. 
  (4.8)    Endorsement E-AFT-M(08/03) to Contract G-CDA(12/99) and Certificate C- 
      CDA(12/99) · Incorporated by reference to Post-Effective Amendment No. 4 to 
      Registration Statement on Form N-4 (File No. 333-105479), as filed on July 28, 
      2004. 
  (4.9)    Appendix A (Variable Provisions in Group Annuity Contract 
      G-CDA(12/99) and Certificate C-CDA(12/99) · Incorporated by reference to Post- 
      Effective Amendment No. 37 to Registration Statement on Form N-4 (File No. 333- 
      01107), as filed on April 14, 2004. 
  (4.10)    Statement of Variability to Contract G-CDA(12/99) and Certificate C-CDA(12/99) · 
      Incorporated by reference to Post-Effective Amendment No. 37 to Registration 
                 Statement on Form N-4 (File No. 333-01107), as filed on April 14, 2004.
  (4.11)    Variable Annuity Contract (G-CDA-99(NY)) · 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. 
  (4.12)    Variable Annuity Contract Certificate (C-CDA-99(NY)) · 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. 

  (4.13)    Endorsement (E-MMGDB-99(NY)) to Contract G-CDA-99(NY) and Contract 
                 Certificate C-CDA-99(NY) · 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. 
  (4.14)    Endorsement (E-MMLOAN-99(NY)) to Contract G-CDA-99(NY) and Contract 
                 Certificate C-CDA-99(NY) · 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. 
  (4.15)    Group Combination Annuity Contract (Nonparticipating) (A001RP95) · 
      Incorporated by reference to Registration Statement on Form N-4 (File No. 333- 
      01107), as filed on February 21, 1996. 
  (4.16)    Group Combination Annuity Certificate (Nonparticipating) (A007RC95) · 
      Incorporated by reference to Registration Statement on Form N-4 (File No. 333- 
      01107), as filed on February 21, 1996. 
  (4.17)    Group Combination Annuity Contract (Nonparticipating) (A020RV95) · 
      Incorporated by reference to Registration Statement on Form N-4 (File No. 333- 
      01107), as filed on February 21, 1996. 
  (4.18)    Group Combination Annuity Certificate (Nonparticipating) (A027RV95) · 
      Incorporated by reference to Registration Statement on Form N-4 (File No. 333- 
      01107), as filed on February 21, 1996. 
  (4.19)    Variable Annuity Contract (G-CDA-IA(RP)) · Incorporated by reference to Post- 
      Effective Amendment No. 5 to Registration Statement on Form N-4 (File No. 033- 
      75986), as filed on April 12, 1996. 
  (4.20)    Variable Annuity Contract Certificate (GTCC-IA(RP)) · Incorporated by reference 
      to Post-Effective Amendment No. 12 to Registration Statement on Form N-4 (File 
      No. 333-01107), as filed on February 4, 1999. 
  (4.21)    Variable Annuity Contract (G-CDA-IA(RPM/XC)) · Incorporated by reference to 
      Post-Effective Amendment No. 5 to Registration Statement on Form N-4 (File No. 
      033-75986), as filed on April 12, 1996. 
  (4.22)    Variable Annuity Contract (G-CDA-HF) · Incorporated by reference to Post- 
      Effective Amendment No. 14 to Registration Statement on Form N-4 (File No. 033- 
      75964), as filed on July 29, 1997. 
  (4.23)    Variable Annuity Contract Certificate (GTCC-HF) · Incorporated by reference to 
      Post-Effective Amendment No. 6 to Registration Statement on Form N-4 (File No. 
      033-75980), as filed on February 12, 1997. 
  (4.24)    Variable Annuity Contract Certificate (GDCC-HF) · 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. 
  (4.25)    Variable Annuity Contract (G-CDA-HD) · Incorporated by reference to Post- 
      Effective Amendment No. 6 to Registration Statement on Form N-4 (File No. 033- 
      75982), as filed on April 22, 1996. 

  (4.26)    Variable Annuity Contract Certificate (GTCC-HD) · Incorporated by reference to 
      Post-Effective Amendment No. 12 to Registration Statement on Form N-4 (File No. 
      333-01107), as filed on February 4, 1999. 
  (4.27)    Variable Annuity Contract Certificate (GDCC-HD) · 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. 
  (4.28)    Variable Annuity Contract (GID-CDA-HO) · Incorporated by reference to Post- 
      Effective Amendment No. 12 to Registration Statement on Form N-4 (File No. 033- 
      75982), as filed on February 20, 1997. 
  (4.29)    Variable Annuity Contract (GLID-CDA-HO) · Incorporated by reference to Post- 
      Effective Amendment No. 12 to Registration Statement on Form N-4 (File No. 033- 
      75982), as filed on February 20, 1997. 
  (4.30)    Variable Annuity Contract (GSD-CDA-HO) · Incorporated by reference to Post- 
      Effective Amendment No. 12 to Registration Statement on Form N-4 (File No. 033- 
      75982), as filed on February 20, 1997. 
  (4.31)    Variable Annuity Contract (G-CDA-HD(XC)) · 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. 
  (4.32)    Variable Annuity Contract Certificate (GDCC-HO) · 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. 
  (4.33)    Variable Annuity Contract Certificate (GDCC-HD(XC)) · 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. 
  (4.34)    Variable Annuity Contract Certificate (GTCC-HD(XC)) · 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. 
  (4.35)    Variable Annuity Contract Certificate (GTCC-HO) · 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. 
  (4.36)    Variable Annuity Contract Certificate (GTCC-96(ORP)) · 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. 
  (4.37)    Variable Annuity Contract (G-CDA-96(ORP)) · 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. 
  (4.38)    Variable Annuity Contract Certificate (GTCC-96(TORP)) · 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. 
  (4.39)    Variable Annuity Contract Certificate (GTCC-IB(ATORP)) · 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. 

  (4.40)    Variable Annuity Contract Certificate (GTCC-IB(AORP)) · 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. 
  (4.41)    Variable Annuity Contract (GST-CDA-HO) · Incorporated by reference to Post- 
      Effective Amendment No. 12 to Registration Statement on Form N-4 (File No. 033- 
      75964), as filed on February 11, 1997. 
  (4.42)    Variable Annuity Contract (I-CDA-HD) · Incorporated by reference to Post- 
      Effective Amendment No. 12 to Registration Statement on Form N-4 (File No. 033- 
      75964), as filed on February 11, 1997. 
  (4.43)    Variable Annuity Contract (G-CDA-IB(ATORP)) · Incorporated by reference to 
      Post-Effective Amendment No. 3 to Registration Statement on Form N-4 (File No. 
      033-91846), as filed on April 15, 1996. 
  (4.44)    Variable Annuity Contract (G-CDA-95(TORP)) and Contract Certificate 
      (GTCC-95(TORP)) · Incorporated by reference to Post-Effective Amendment No. 3 
      to Registration Statement on Form N-4 (File No. 033-91846), as filed on April 15, 
      1996. 
  (4.45)    Variable Annuity Contract (G-CDA-IB(AORP)) · Incorporated by reference to 
      Post-Effective Amendment No. 3 to Registration Statement on Form N-4 (File No. 
      033-91846), as filed on April 15, 1996. 
  (4.46)    Variable Annuity Contract (G-CDA-95(ORP)) and Contract Certificate 
      (GTCC-95(ORP)) · Incorporated by reference to Post-Effective Amendment No. 3 
      to Registration Statement on Form N-4 (File No. 033-91846), as filed on April 15, 
      1996. 
  (4.47)    Variable Annuity Contract (G-CDA-96(TORP)) · Incorporated by reference to Post- 
      Effective Amendment No. 6 to Registration Statement on Form N-4 (File No. 033- 
      91846), as filed on August 6, 1996. 
  (4.48)    Variable Annuity Contract (IA-CDA-IA) · Incorporated by reference to Post- 
      Effective Amendment No. 14 to Registration Statement on Form N-4 (File No. 033- 
      75964), as filed on July 29, 1997. 
  (4.49)    Variable Annuity Contract (GIT-CDA-HO) · Incorporated by reference to Post- 
      Effective Amendment No. 12 to Registration Statement on Form N-4 (File No. 033- 
      75964), as filed on February 11, 1997. 
  (4.50)    Variable Annuity Contract (GLIT-CDA-HO) · Incorporated by reference to Post- 
      Effective Amendment No. 12 to Registration Statement on Form N-4 (File No. 033- 
      75964), as filed on February 11, 1997. 
  (4.51)    Variable Annuity Contract (I-CDA-98(ORP)) · Incorporated by reference to Post- 
      Effective Amendment No. 14 to Registration Statement on Form N-4 (File No. 033- 
      75964), as filed on July 29, 1997. 
  (4.52)    Endorsement for Exchanged Contract (EINRP95) to Contract A001RP95 · 
      Incorporated by reference to Registration Statement on Form N-4 (File No. 333- 
      01107), as filed on February 21, 1996. 

  (4.53)    Endorsement for Exchanged Contract (EINRV95) to Contract A020RV95 · 
      Incorporated by reference to Registration Statement on Form N-4 (File No. 333- 
      01107), as filed on February 21, 1996. 
  (4.54)    Endorsement (GET 9/96) to Contracts A001RP95 and A020RV95 · Incorporated by 
      reference to Post-Effective Amendment No. 6 to Registration Statement on Form N- 
      4 (File No. 033-91846), as filed on August 6, 1996. 
  (4.55)    Endorsement (GET-1 (9/96)) to Contracts A001RP95 and A020RV95 · 
      Incorporated by reference to Post-Effective Amendment No. 10 to Registration 
      Statement on Form N-4 (File No. 333-01107), as filed on July 22, 1998. 
  (4.56)    Endorsement (E1OMNI97) to Contract A001RP95 · Incorporated by reference to 
      Post-Effective Amendment No. 4 to Registration Statement on Form N-4 (File No. 
      333-01107), as filed on February 26, 1997. 
  (4.57)    Endorsement (E2OMNI97) to Contract A001RP95 · Incorporated by reference to 
      Post-Effective Amendment No. 4 to Registration Statement on Form N-4 (File No. 
      333-01107), as filed on February 26, 1997. 
  (4.58)    Endorsement (E1FXPL97) to Contract A001RP95 · Incorporated by reference to 
      Post-Effective Amendment No. 4 to Registration Statement on Form N-4 (File No. 
      333-01107), as filed on February 26, 1997. 
  (4.59)    Endorsement (E1FXPY97) to Contract A001RP95 · Incorporated by reference to 
      Post-Effective Amendment No. 37 to Registration Statement on Form N-4 (File No. 
      333-01107), as filed on April 14, 2004. 
  (4.60)    Endorsement (E3FXPL97) to Contracts A001RP95 and A020RV95 · Incorporated 
      by reference to Post-Effective Amendment No. 14 to Registration Statement on 
      Form N-4 (File No. 033-75964), as filed on July 29, 1997. 
  (4.61)    Endorsement (EINRP97) to Contract A001RP95 · Incorporated by reference to 
      Post-Effective Amendment No. 14 to Registration Statement on Form N-4 (File No. 
      033-75964), as filed on July 29, 1997. 
  (4.62)    Endorsement (EINRV97) to Contract A020RV95 · Incorporated by reference to 
      Post-Effective Amendment No. 14 to Registration Statement on Form N-4 (File No. 
      033-75964), as filed on July 29, 1997. 
  (4.63)    Endorsement (E1PAY97) to Contracts A001RP95 and A020RV95 · Incorporated 
      by reference to Post-Effective Amendment No. 14 to Registration Statement on 
      Form N-4 (File No. 033-75964), as filed on July 29, 1997. 
  (4.64)    Endorsement (E4OMNI98) to Contracts A001RP95 and A020RV95 · Incorporated 
      by reference to Post-Effective Amendment No. 9 to Registration Statement on Form 
      N-4 (File No. 333-01107), as filed on April 7, 1998. 
  (4.65)    Endorsement (EINRV98) to Contract A020RV95 · Incorporated by reference to 
      Post-Effective Amendment No. 14 to Registration Statement on Form N-4 (File No. 
      033-75964), as filed on July 29, 1997. 
  (4.66)    Endorsement (EINRP98) to Contract A001RP95 · Incorporated by reference to 
      Post-Effective Amendment No. 14 to Registration Statement on Form N-4 (File No. 
      033-75964), as filed on July 29, 1997. 

  (4.67)    Endorsement (EGET-IC(R)) to Contracts G-CDA-IA(RP), G-CDA-HF, 
      G-CDA-IB(ATORP), G-CDA-IB(AORP) and G-CDA-HD · Incorporated by 
      reference to Post-Effective Amendment No. 5 to Registration Statement on Form N- 
      4 (File No. 033-75986), as filed on April 12, 1996. 
  (4.68)    Endorsement (EGETE-IC(R)) to Contracts G-CDA-IA(RPM/XC) and 
      GLID-CDA-HO · Incorporated by reference to Post-Effective Amendment No. 8 to 
      Registration Statement on Form N-4 (File No. 033-75986), as filed on August 30, 
      1996. 
  (4.69)    Endorsement (EGHDHFRPSDO97) to Contracts G-CDA-HF, G-CDA-HD and G- 
      CDA-IA(RP) · Incorporated by reference to Post-Effective Amendment No. 13 to 
      Registration Statement on Form N-4 (File No. 033-75986), as filed on April 11, 
      1997. 
  (4.70)    Endorsement (EG403-GIE-98) to Contracts G-CDA-HF, G-CDA-HD, 
      G-CDA-IA(RP), A001RP95, A020RV95 and Contract Certificates 
      GTCC-HF, GTCC-HD, GTCC-IA(RP), A007RC95 and A027RV95 · Incorporated 
      by reference to Post-Effective Amendment No. 11 to Registration Statement on 
      Form N-4 (File No. 333-01107), as filed on September 10, 1998. 
  (4.71)    Endorsement (EG403-GIHC-98) to Contracts G-CDA-IA(RP), A001RP95 and 
      A020RV95 and Contract Certificates GTCC-IA(RP), A007RC95 and A027RV95 · 
      Incorporated by reference to Post-Effective Amendment No. 11 to Registration 
      Statement on Form N-4 (File No. 333-01107), as filed on September 10, 1998. 
  (4.72)    Endorsement (EG403-GI-98) to Contract G-CDA-HF and Contract Certificate 
      GTCC-HF · Incorporated by reference to Post-Effective Amendment No. 15 to 
      Registration Statement on Form N-4 (File No. 033-75962), as filed on September 
      15, 1998. 
  (4.73)    Endorsement (EFUND97) to Contracts GID-CDA-HO, GLID-CDA-HO, 
      GSD-CDA-HO, and GST-CDA-HO · Incorporated by reference to Post-Effective 
      Amendment No. 14 to Registration Statement on Form N-4 (File No. 033-75964), as 
      filed on July 29, 1997. 
  (4.74)    Endorsement (E98-G-CDA-HF/HD) to Contracts G-CDA-HF and 
      G-CDA-HD and Contract Certificates GTCC-HD and GTCC-HF · Incorporated by 
      reference to Post-Effective Amendment No. 15 to Registration Statement on Form 
      N-4 (File No. 033-75982), as filed on April 13, 1998. 
  (4.75)    Endorsement (E98-CDA-HO) to Contracts GLID-CDA-HO, 
      GID-CDA-HO and GSD-CDA-HO · Incorporated by reference to Post-Effective 
      Amendment No. 15 to Registration Statement on Form N-4 (File No. 033-75982), as 
      filed on April 13, 1998. 
  (4.76)    Endorsement (E3KSDC96) to Variable Annuity Contract 
      GLID-CDA-HO · Incorporated by reference to Post-Effective Amendment No. 1 to 
      Registration Statement on Form N-4 (File No. 033-88720), as filed on April 22, 
      1996. 

  (4.77)    Endorsement (EMETHO96) to Variable Annuity Contract 
      GLID-CDA-HO · Incorporated by reference to Post-Effective Amendment No. 3 to 
      Registration Statement on Form N-4 (File No. 033-88720), as filed on June 28, 
      1996. 
  (4.78)    Endorsement (ENEMHF96) to Variable Annuity Contract G-CDA-HF · 
      Incorporated by reference to Post-Effective Amendment No. 3 to Registration 
      Statement on Form N-4 (File No. 033-88720), as filed on June 28, 1996. 
  (4.79)    Endorsement (E2ME96) to Variable Annuity Contract GLID-CDA-HO · 
      Incorporated by reference to Post-Effective Amendment No. 5 to Registration 
  Statement on Form N-4 (File No. 033-88720), as filed on February 21, 1997.
  (4.80)    Endorsement (GET 9/96) to Variable Annuity Contracts G-CDA-95(TORP) and G- 
      CDA-95(ORP) and Contract Certificates GTCC-95(TORP) and GTCC-95(ORP) · 
      Incorporated by reference to Post-Effective Amendment No. 6 to Registration 
                 Statement on Form N-4 (File No. 033-91846), as filed on August 6, 1996.
  (4.81)    Endorsements (EIGET-IC(R)), (EIGF-IC) and (EGF-IC(SPD)) to Contract 
      IA-CDA-IA · Incorporated by reference to Post Effective Amendment No. 8 to 
      Registration Statement on Form N-4 (File No. 033-75964), as filed on August 30, 
      1996. 
  (4.82)    Endorsement (EIHDIASDO(97)) to Contracts I-CDA-HD and IA-CDA-IA · 
      Incorporated by reference to Post-Effective Amendment No. 13 to Registration 
                 Statement on Form N-4 (File No. 033-75964), as filed on April 11, 1997.
  (4.83)    Endorsement (EHOSDO(97)) to Contracts GIT-CDA-HO, GLIT-CDA-HO and 
      GST-CDA-HO · Incorporated by reference to Post-Effective Amendment No. 13 to 
      Registration Statement on Form N-4 (File No. 033-75964), as filed on April 11, 
      1997. 
  (4.84)    Endorsement (EHOTABLE97) to Contracts GIT-CDA-HO, 
      GLIT-CDA-HO and GST-CDA-HO · Incorporated by reference to Post-Effective 
      Amendment No. 13 to Registration Statement on Form N-4 (File No. 033-75964), as 
      filed on April 11, 1997. 
  (4.85)    Endorsement (EI403-GI-98) to Contracts IA-CDA-IA and I-CDA-HD · 
      Incorporated by reference to Post-Effective Amendment No. 14 to Registration 
      Statement on Form N-4 (File No. 033-75964), as filed on July 29, 1997. 
  (4.86)    Endorsement (EGET-99) to Contracts A001RP95, A020RV95, 
      G-CDA-IA(RP), G-CDA-IA(RPM/XC), G-CDA-HF, G-CDA-HD, 
      G-CDA-HD(X), GID-CDA-HO, GLID-CDA-HO, GIT-CDA-HO, 
      GLIT-CDA-HO, GSD-CDA-HO, GST-CDA-HO, I-CDA-HD, 
      I-CDA-HD(XC), G-CDA-IB(ATORP), G,CDA-IB(TORP), 
      G-CDA-IB(AORP), G-CDA-96(TORP), IA-CDA-IA, and I-CDA-98(ORP) and 
      Contract Certificates A007RC95, A027RV95, GTCC-IA(RP), 
      GTCC-IA(RPM/XC), GTCC-HF, GTCC-HD, GTCC-HD(XC), and 
      GDCC-HD(XC) · Incorporated by reference to Post-Effective Amendment No. 13 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on May 3, 1999. 

  (4.87)    Endorsement E457b-C-01 to Contract G-CDA(12/99) and Contract Certificate C- 
      CDA(12/99) · Incorporated by reference to Post-Effective Amendment No. 28 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on November 
      14, 2001. 
  (4.88)    Endorsement E457b-T-01 to Contract G-CDA(12/99) and Contract Certificate C- 
      CDA(12/99) · Incorporated by reference to Post-Effective Amendment No. 28 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on November 
      14, 2001. 
  (4.89)    Endorsement EEGTRRA-HEG(01) to Contracts GST-CDA-HO, 
      GLIT-CDA-HO, GIT-CDA-HO, GSD-CDA-HO, GLID-CDA-HO, 
      GID-CDA-HO, G-CDA-HD, G-CDA-HF, G-CDA-IA(RP), 
      G-CDA-IB(AORP), G-CDA-IB(ORP), G-CDA-IB(ATORP), 
      G-CDA-IB(TORP), G-CDA-96(TORP), G-CDA-96(ORP), 
      G-CDA(12/99), A001RP95, A0Z0RV95, IA-CDA-IA, I-CDA-HD and 
      I-CDA-98(ORP) and Contract Certificates GTCC-HO, GDCC-HO, 
      GTCC-HD, GDCC-HD, GTCC-HF, GDCC-HF, GTCC-IA(RP), 
      GTCC-IB(AORP), GTCC-IB(AORP), GTCC-IB(ATORP), 
      GTCC-96(TORP), GTCC-96(ORP), C-CDA(12/99), A007RC95 and A027RV95 · 
      Incorporated by reference to Post-Effective Amendment No. 22 to Registration 
      Statement on Form N-4 (File No. 033-81216), as filed on February 15, 2002. 
  (4.90)    Endorsement E-TRS-02 to Contracts GLIT-CDA-HO, GIT-CDA-HO, 
                 G-CDA-HD and G-CDA-HF · Incorporated by reference to Post-Effective
      Amendment No. 33 to Registration Statement on Form N-4 (File No. 333-01107), as 
      filed on August 29, 2002. 
  (4.91)    Variable Annuity Contract (G-CDA-01(NY)) · Incorporated by reference to Post- 
      Effective Amendment No. 30 to Registration Statement on Form N-4 (File No. 333- 
      01107), as filed on April 10, 2002. 
  (4.92)    Variable Annuity Contract Certificate (C-CDA-01(NY)) · Incorporated by reference 
      to Post-Effective Amendment No. 30 to Registration Statement on Form N-4 (File 
      No. 333-01107), as filed on April 10, 2002. 
  (4.93)    Appendix A (Variable Provisions in Group Annuity Contract 
      G-CDA-01(NY)) and Certificate C-CDA-01(NY) · Incorporated by reference to 
      Post-Effective Amendment No. 30 to Registration Statement on Form N-4 (File No. 
      333-01107), as filed on April 10, 2002. 
  (4.94)    Statement of Variability to Contract G-CDA-01(NY) · Incorporated by reference to 
      Post-Effective Amendment No. 30 to Registration Statement on Form N-4 (File No. 
      333-01107), as filed on April 10, 2002. 
  (4.95)    Endorsement (E-MMLOAN-01(NY)) to Contract G-CDA-01(NY) and Certificate 
      C-CDA-01(NY) · Incorporated by reference to Post-Effective Amendment No. 30 
      to Registration Statement on Form N-4 (File No. 333-01107), as filed on April 10, 
      2002. 

  (4.96)    Endorsement (E-MMGDB-01(NY)) to Contract G-CDA-01(NY) and Certificate C- 
      CDA-01(NY) · Incorporated by reference to Post-Effective Amendment No. 45 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on April 13, 
      2007. 
  (4.97)    Endorsement (EMMCC-01) to Contract G-CDA-01(NY) and Certificate 
      C-CDA-01(NY) · Incorporated by reference to Post-Effective Amendment No. 30 
      to Registration Statement on Form N-4 (File No. 333-01107), as filed on April 10, 
      2002. 
  (4.98)    Endorsements ENMCHG(05/02) and ENMCHGI(05/02) · Incorporated by 
      reference to Post-Effective Amendment No. 30 to Registration Statement on Form 
      N-4 (File No. 033-75962), as filed on April 8, 2002. 
  (4.99)    Endorsement E-LOANA(01/02) to Contracts GST-CDA-HO, 
      GLIT-CDA-HO, GIT-CDA-HO, G-CDA-HD, G-CDA-HF, 
      G-CDA-IA(RP), G-CDA-96(TORP), G-CDA-96(ORP), G-CDA(12/99), A001RP95, 
      A020RV95, IA-CDA-IA, I-CDA-HD and I-CDA-98(ORP) and Contract Certificates 
      GTCC-HO, GTCC-HD, GTCC-HF, GTCC-IA(RP), GTCC-96(TORP), GTCC- 
      96(ORP), C-CDA(12/99), A007RC95 and A027RV95 · Incorporated by reference to 
      Post-Effective Amendment No. 37 to Registration Statement on Form N-4 (File No. 
      333-01107), as filed on April 14, 2004. 
  (4.100)    Endorsement EMM(NY)457b-02 to Contract G-CDA-01(NY) and Certificate C- 
      CDA-01(NY) · Incorporated by reference to Post-Effective Amendment No. 37 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on April 14, 2004. 
  (4.101)    Endorsement EMMCC-00 to Contract G-CDA(12/99) and Certificate 
      C-CDA (12/99) · Incorporated by reference to Post-Effective Amendment No. 37 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on April 14, 2004. 
  (4.102)    Endorsement EMM-OCPL-02 to Contract G-CDA(12/99) and Certificate 
      C-CDA (12/99) · Incorporated by reference to Post-Effective Amendment No. 37 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on April 14, 2004. 
  (4.103)    Endorsement E-OCPL-02 to Contracts G-CDA-HF, G-CDA-HD, 
      GID-CDA-HO, GLID-CDA-HO and GSD-CDA-HO · Incorporated by reference to 
      Post-Effective Amendment No. 37 to Registration Statement on Form N-4 (File No. 
      333-01107), as filed on April 14, 2004. 
  (4.104)    Endorsement EGITHDHF-02R to Contracts G-CDA-HF, G-CDA-HD, GIT-CDA- 
      HO · Incorporated by reference to Post-Effective Amendment No. 37 to Registration 
      Statement on Form N-4 (File No. 333-01107), as filed on April 14, 2004. 
  (4.105)    Variable Annuity Contract Schedule I (A001RP95(1/98)) · Incorporated by 
      reference to Post-Effective Amendment No. 14 to Registration Statement on Form 
      N-4 (File No. 033-75964), as filed on July 29, 1997. 
  (4.106)    Variable Annuity Contract Schedule I (A020RV95(1/98)) · Incorporated by 
      reference to Post-Effective Amendment No. 14 to Registration Statement on Form 
      N-4 (File No. 033-75964), as filed on July 29, 1997. 

  (4.107)    Roth Endorsement – E-R403B-05 · Incorporated by reference to Post-Effective 
      Amendment No. 43 to Registration Statement on Form N-4 (File No. 333-01107), as 
      filed on April 14, 2006. 
  (4.108)    Roth Endorsement - E-R401K-06 · Incorporated by reference to Post-Effective 
      Amendment No. 43 to Registration Statement on Form N-4 (File No. 333-01107), as 
      filed on April 14, 2006. 
  (4.109)    Endorsement EMFWV-05 to Contracts GLIT-CDA-HO, GIT-CDA-HO, 
      G-CDA-HD and G-CDA-HF and Certificates GTCC-HO, GTCC-HD and GTCC- 
      HF · Incorporated by reference to Post-Effective Amendment No. 45 to Registration 
                   Statement on Form N-4 (File No. 333-01107), as filed on April 16, 2007.
  (4.110)    Endorsement E-SDO-06 to Contracts G-CDA-HD, G,CDA-HF, 
      GSD-CDA-HO, GLID-CDA-HO and GID-CDA-HO · Incorporated by reference to 
      Post-Effective Amendment No. 45 to Registration Statement on Form N-4 (File No. 
      333-01107), as filed on April 16, 2007. 
   (4.111)   Form of Endorsement E-MMPRODB-08 to Contract G-CDA(12/99)  and Certificate
C-CDA (12/99)
  (5.1)    Variable Annuity Contract Application (300-MOP-02(05/02)) · Incorporated by 
      reference to Post-Effective Amendment No. 30 to Registration Statement on Form 
      N-4 (File No. 333-01107), as filed on April 10, 2002. 
  (5.2)    Variable Annuity Contract Application (710.00.16H(11/97)) · Incorporated by 
      reference to Post-Effective Amendment No. 1 to Registration Statement on Form S- 
      1 (File No. 033-60477), as filed on April 15, 1996. 
  (5.3)    Variable Annuity Contract Application (710.00.16H(NY)(05/02)) · Incorporated by 
      reference to Post-Effective Amendment No. 30 to Registration Statement on Form 
      N-4 (File No. 333-01107), as filed on April 10, 2002. 
  (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. 033-23376), 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 Fund 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 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. 033-75988), as filed on April 13, 2004. 
  (8.5)    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. 
  (8.6)    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. 
  (8.7)    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. 
  (8.8)    (Retail) Fund Participation Agreement dated as of July 1, 2000 between Aetna Life 
      Insurance and Annuity Company, American Century Services Corporation, and 
      American Century Investment Services, Inc. · Incorporated by reference to Post- 
      Effective Amendment No. 23 to Registration Statement on Form N-4 (File No. 333- 
      01107), as filed on December 13, 2000. 

  (8.9)    (Retail) Amendment No. 1 effective November 7, 2003 to Fund Participation 
      Agreement dated as of July 1, 2000 between ING Life Insurance and Annuity 
      Company and American Century Investment Services, Inc. · Incorporated by 
      reference to Post-Effective Amendment No. 37 to Registration Statement on Form 
      N-4 (File No. 033-75962), as filed on April 13, 2004. 
  (8.10)    (Retail) Amendment No. 2 effective October 1, 2004 to Fund Participation 
      Agreement between ING Life Insurance and Annuity Company and American 
                 Century Investment Services · Incorporated by reference to Post-Effective
      Amendment No. 48 to Registration Statement on Form N-4 (File No. 033-75962), as 
      filed on April 10, 2007. 
  (8.11)    (Retail) Selling and Services Agreement dated July 1, 2000 by and among Aetna 
                 Investment Services, Inc., Aetna Life Insurance and Annuity Company and
                 American Century Investment Services · Incorporated by reference to Post-
      Effective Amendment No. 48 to Registration Statement on Form N-4 (File No. 033- 
      75962), as filed on April 10, 2007. 
  (8.12)    (Retail) Amendment No. 1 effective November 7, 2003 to the Selling and Services 
                 Agreement dated July 1, 2000 by and among ING Financial Advisers, LLC
      (formerly known as Aetna Investment Services, Inc.), ING Life Insurance and 
      Annuity Company (formerly known as Aetna Life Insurance and Annuity Company) 
      and American Century Investment Services, Inc. · Incorporated by reference to 
      Post-Effective Amendment No. 48 to Registration Statement on Form N-4 (File No. 
      033-75962), as filed on April 10, 2007. 
  (8.13)    (Retail) Amendment No. 2 effective October 1, 2004 to the Selling and Services 
      Agreement dated July 1, 2000 and amended on November 7, 2003 by and among 
      ING Financial Advisers, LLC (formerly known as Aetna Investment Services, Inc.), 
                 ING Life Insurance and Annuity Company (formerly known as Aetna Life
      Insurance and Annuity Company) and American Century Investment Services, Inc. 
      · Incorporated by reference to Post-Effective Amendment No. 48 to Registration 
                 Statement on Form N-4 (File No. 033-75962), as filed on April 10, 2007.
  (8.14)    Rule 22c-2 Agreement dated April 4, 2007 and is effective as of October 16, 2007 
      between American Century 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. 
  (8.15)    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. 

  (8.16)    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. 
  (8.17)    Rule 22c-2 Agreement dated no later than April 16, 2007 and is effective as of 
      October 16, 2007 between Calvert Distributors, 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. 
  (8.18)    (Retail) Selling and Service Agreement and Fund Participation Agreement dated as 
      of May 7, 2004 between ING Life Insurance and Annuity Company, ING Insurance 
      Company of America, ING Financial Advisers, LLC and Edgewood Services, Inc. 
      (Hibernia) · Incorporated by reference to Post-Effective Amendment No. 38 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on February 11, 
      2005. 
  (8.19)    (Retail) Supplement to Selling and Service Agreement and Fund Participation 
      Agreement dated as of May 7, 2004 between Hibernia, ING Life Insurance and 
      Annuity Company, ING Insurance Company of America, and ING Financial 
      Advisers, LLC · Incorporated by reference to Post-Effective Amendment No. 38 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on February 11, 
      2005. 
  (8.20)    Rule 22c-2 Agreement dated April 9, 2007 and is effective as of October 16, 2007 
      between Capital One Funds, 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. 
  (8.21)    (Retail) Participation Agreement dated as of January 1, 2003 by and among ING 
      Life Insurance and Annuity Company, ReliaStar Life Insurance Company, ReliaStar 
      Life Insurance Company of New York, American Funds Distributors, Inc. and 
      American Funds Service Company · Incorporated by reference to Post-Effective 
      Amendment No. 42 to Registration Statement on Form N-4 (File No. 333-01107), as 
      filed on December 16, 2005. 
  (8.22)    (Retail) First Amendment is made and entered into as of January 3, 2006 to the 
      Participation Agreement dated January 1, 2003 by and among ING Life Insurance 
      and Annuity Company, ReliaStar Life Insurance Company, ReliaStar Life Insurance 
      Company of New York, American Funds Distributors, Inc. and American Funds 
      Service Company · Incorporated by reference to Post-Effective Amendment No. 47 
      to Registration Statement on Form N-4 (File No. 033-75962), as filed on November 
      21, 2006. 

  (8.23)    (Retail) Second Amendment effective November 1, 2006 to the Participation 
      Agreement dated January 1, 2003, and as amended on January 3, 2006, by and 
      among American Funds Distributors, Inc., American Funds Service Company, ING 
      Life Insurance and Annuity Company, ReliaStar Life Insurance Company and 
      ReliaStar Life Insurance Company of New York 
  (8.24)    (Retail) Third Amendment effective February 1, 2007 to the Participation 
      Agreement dated January 1, 2003, and as amended on January 3, 2006 and on 
      November 1, 2006, by and among American Funds Distributors, Inc., American 
      Funds Service Company, ING Life Insurance and Annuity Company, ReliaStar Life 
                 Insurance Company and ReliaStar Life Insurance Company of New York
  (8.25)    (Retail) Selling Group Agreement among American Funds Distributors, Inc. and 
      Aetna Investment Services, Inc. dated June 30, 2000 · Incorporated by reference to 
      Post-Effective Amendment No. 42 to Registration Statement on Form N-4 (File No. 
      333-01107), as filed on December 16, 2005. 
  (8.26)    (Retail) Supplemental Selling Group Agreement by and among American Funds 
                 Distributors, Inc. and Aetna Investment Services, Inc. dated June 30, 2000 ·
      Incorporated by reference to Post-Effective Amendment No. 42 to Registration 
      Statement on Form N-4 (File No. 333-01107), as filed on December 16, 2005. 
  (8.27)    (Retail) Omnibus addendum (R shares) dated February 6, 2004 to the Selling Group 
      Agreement dated June 30, 2000 and effective January 1, 2003 between American 
      Funds Distributors, Inc. and ING Financial Advisers, LLC · Incorporated by 
      reference to Post-Effective Amendment No. 42 to Registration Statement on Form 
      N-4 (File No. 333-01107), as filed on December 16, 2005. 
  (8.28)    Rule 22c-2 Agreement dated and effective as of April 16, 2007 and operational on 
      October 16, 2007 between American Funds Service Company, 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. 
  (8.29)    (Retail) Fund Participation Agreement dated as of August 15, 2000 by and between 
      Federated Services Company, Federated Distributors, Wachovia Bank, NA and 
      Aetna Life Insurance and Annuity Company · Incorporated by reference to Post- 
      Effective Amendment No. 23 to Registration Statement on Form N-4 (File No. 333- 
      01107), as filed on December 13, 2000. 
  (8.30)    (Retail) Shareholder Services Agreement dated October 4, 1999 between Federated 
      Administrative Services for the Wachovia Funds and the Wachovia Municipal 
      Funds and Aetna Investment Services, Inc. · Incorporated by reference to Post- 
      Effective Amendment No. 23 to Registration Statement on Form N-4 (File No. 333- 
      01107), as filed on December 13, 2000. 
(8.31) (Retail) First Amendment dated August 15, 2000 to the Shareholder Services Agreement
by and among Aetna Investment Services, Inc. and Federated Administrative Services ·
Incorporated by reference to Post-Effective Amendment No. 23 to Registration 
Statement on Form N-4 (File No. 333-01107), as filed on December 13, 2000. 
  (8.32)    Rule 22c-2 Agreement dated April 16, 2007 and effective October 16, 2007 among 
      Evergreen Service Company, 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.
  (8.33)    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. 033- 
      75964), as filed on February 11, 1997. 
  (8.34)    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. 033-34370), as filed on September 
      29, 1997. 
  (8.35)    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. 033-75964), as 
      filed on February 9, 1998. 
  (8.36)    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. 
  (8.37)    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. 

  (8.38)    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 
  (8.39)    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. 033- 
      75964), as filed on February 11, 1997. 
  (8.40)    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. 033-34370), as filed on September 
      29, 1997. 
  (8.41)    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. 033-75248), as filed on 
      February 24, 1998. 
  (8.42)    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. 
  (8.43)    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. 

  (8.44)    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, January 20, 1998 and May 1, 
      1998 between ING Life Insurance and Annuity Company (formerly known as Aetna 
      Life Insurance and Annuity Company), Variable Insurance Products Fund II and 
      Fidelity Distributors Corporation 
  (8.45)    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 Registration Statement on Form N-4 (File No. 
      033-75962), as filed on July 27, 2007. 
  (8.46)    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. 033-75988), as filed on August 5, 2004.
  (8.47)    Service Contract effective as of June 1, 2002 and amended on June 20, 2003 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. 033-75988), as filed on 
      August 5, 2004. 
  (8.48)    First Amendment effective April 1, 2005 to Service Contract between Fidelity 
      Distributors Corporation and ING Financial Advisers, Inc. dated June 1, 2002 and 
                 amended on June 20, 2003 · Incorporated by reference to Post-Effective
      Amendment No. 47 to Registration Statement on Form N-4 (File No. 033-75962), as 
      filed on November 21, 2006. 
  (8.49)    Second Amendment effective April 1, 2006 to Service Contract between Fidelity 
      Distributors Corporation and ING Financial Advisers, Inc. dated June 1, 2002 and 
                 amended on June 20, 2003 · Incorporated by reference to Post-Effective
      Amendment No. 47 to Registration Statement on Form N-4 (File No. 033-75962), as 
      filed on November 21, 2006. 
  (8.50)    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. 

  (8.51)    Amended and Restated Participation Agreement as of December 30, 2005 by and 
      among Franklin Templeton Variable Insurance Products Trust, Franklin/Templeton 
      Distributors, Inc., ING Life Insurance and Annuity Company, ING USA Annuity 
      and Life Insurance Company, ReliaStar Life Insurance Company, ReliaStar Life 
      Insurance Company of New York and Directed Services, Inc. Incorporated by 
      reference to Post-Effective Amendment No. 17 to Registration Statement on Form 
      N-4 (File No. 333-85618), as filed on February 1, 2007. 
  (8.52)    Amendment effective June 5, 2007 to Amended and Restated Participation 
      Agreement as of December 30, 2005 by and among Franklin Templeton Variable 
      Insurance Products Trust, Franklin/Templeton Distributors, Inc., ING Life Insurance 
      and Annuity Company, ING USA Annuity and Life Insurance Company, ReliaStar 
      Life Insurance Company, ReliaStar Life Insurance Company of New York and 
      Directed Services, Inc. Incorporated by reference to Pre-Effective Amendment No. 
      1 to Registration Statement on Form N-4 (File No. 333-139695), as filed on July 6, 
      2007. 
  (8.53)    Amended and Restated Administrative Services Agreement executed as of October 
      3, 2005, between Franklin Templeton Services, LLC, ING Life Insurance and 
      Annuity Company, ING Insurance Company of America, ING USA Annuity and 
      Life Insurance Company and ReliaStar Life Insurance Company · Incorporated by 
      reference to Post-Effective Amendment No. 32 to Registration Statement on Form 
      N-4 (File No. 033-81216), as filed on April 11, 2006 
  (8.54)    Rule 22c-2 Shareholder Information Agreement (Franklin Templeton Variable 
      Insurance Products Trust) entered into as of April 16, 2007 among 
      Franklin/Templeton Distributors, Inc., ING Life Insurance and Annuity Company, 
      ING USA Annuity and Life Insurance Company, ReliaStar Life Insurance Company 
      and ReliaStar Life Insurance Company of New York · 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. 
  (8.55)    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. 033-23512), 
      as filed on August 1, 2003. 
  (8.56)    Amendment dated October 9, 2006 to the Participation Agreement dated April 30, 
      2003 among ING Life Insurance and Annuity Company, ING Investors Trust and 
      Directed Services, Inc. · Incorporated by reference to Post-Effective Amendment 
      No. 47 to Registration Statement on Form N-4 (File No. 033-75962), as filed on 
      November 21, 2006. 
  (8.57)    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. 033-75962), as filed on April 8, 2002. 

  (8.58)    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. 033-75962), as filed on April 8, 2002. 
  (8.59)    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. 033-75988), as filed on April 10, 2003.
  (8.60)    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. 
  (8.61)    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. 033- 
      81216), as filed on April 11, 2006. 
  (8.62)    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. 033-81216), as filed on April 11, 2006. 
  (8.63)    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. 033-81216), as filed on April 11, 2006.
  (8.64)    Amendment dated April 28, 2006 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, August 31, 2005 and 
      December 7, 2005 · Incorporated by reference to Registration Statement on Form 
      N-4 (File No. 333-134760), as filed on June 6, 2006. 

  (8.65)    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. 033-75962), as filed on April 8, 2002. 
  (8.66)    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 (Service Class Shares) dated 
      November 27, 2001 · Incorporated by reference to Post-Effective Amendment No. 
      30 to Registration Statement on Form N-4 (File No. 033-75962), as filed on April 8, 
      2002. 
  (8.67)    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. 033-75988), as filed on April 10, 2003.
  (8.68)    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 Initial Registration Statement on 
      Form N-4 (File No.333-134760), as filed on June 6, 2006. 
  (8.69)    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. 033-81216), 
      as filed on April 11, 2006. 
  (8.70)    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 
      Initial Registration Statement on Form N-4 (File No.333-134760), as filed on June 
      6, 2006. 
  (8.71)    Amendment dated April 28, 2006 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, April 29, 2005 and December 7, 2005 · Incorporated by 
      reference to Registration Statement on Form N-4 (File No. 333-134760), as filed on 
      June 6, 2006. 

  (8.72)    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. 
  (8.73)    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. 
  (8.74)    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. 
  (8.75)    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. 
  (8.76)    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. 

  (8.77)    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 
      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.
  (8.78)    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 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. 033-75988), as filed on April 13, 
      2004. 
  (8.79)    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. 
  (8.80)    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. 

  (8.81)    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. 
  (8.82)    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. 
  (8.83)    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. 033-75988), as filed on 
      April 13, 2004. 
  (8.84)    Fund Participation Agreement dated as of May 1, 2001 among Pilgrim Variable 
      Products Trust, Aetna Life Insurance and Annuity Company and ING Pilgrim 
      Securities, Inc. · Incorporated by reference to Post-Effective Amendment No. 26 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on July 13, 2001. 
  (8.85)    Amendment dated August 30, 2002 between ING Life Insurance and Annuity 
      Company, ING Variable Products Trust (formerly known as Pilgrim Variable 
      Products Trust) and ING Funds Distributor to Fund Participation Agreement dated 
      May 1, 2001 · Incorporated by reference to Post-Effective Amendment No. 28 to 
      Registration Statement on Form N-4 (File No. 033-75988), as filed on April 10, 
      2003. 
  (8.86)    Administrative and Shareholder Services Agreement dated April 1, 2001 between 
                 ING Funds Services, LLC and ING Life Insurance and Annuity Company
      (Administrator for ING Variable Products Trust) · Incorporated by reference to 
      Post-Effective Amendment No. 28 to Registration Statement on Form N-4 (File No. 
      033-75988), as filed on April 10, 2003. 

  (8.87)    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. 
  (8.88)    Fund Participation Agreement effective December 8, 1997 among Janus Aspen 
      Series, Aetna Life Insurance and Annuity Company and Janus Capital Corporation · 
      Incorporated by reference to Post-Effective Amendment No. 10 to Registration 
      Statement on Form N-4 (File No. 033-75992), as filed on December 31, 1997. 
  (8.89)    Amendment dated October 12, 1998 to Fund Participation Agreement dated 
      December 8, 1997 among Janus Aspen Series, Aetna Life Insurance and Annuity 
      Company and Janus Capital Corporation · 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. 
  (8.90)    Second Amendment dated December 1, 1999 to Fund Participation Agreement dated 
      December 8, 1997 and amended on October 12, 1998 among Janus Aspen Series, 
      Aetna Life Insurance and Annuity Company and Janus Capital 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. 
  (8.91)    Amendment dated as of August 1, 2000 to Fund Participation Agreement dated 
      December 8, 1997 and amended on October 12, 1998 and December 1, 1999 among 
      Janus Aspen Series, Aetna Life Insurance and Annuity Company and Janus Capital 
      Corporation · Incorporated by reference to Post-Effective Amendment No. 22 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on August 14, 
      2000. 
  (8.92)    Letter Agreement dated December 7, 2001 between Janus and Aetna Life Insurance 
      and Annuity Company reflecting evidence of a new Fund Participation Agreement 
      with the same terms as the current Fund Participation Agreement except with a new 
      effective date of March 28, 2002 · Incorporated by reference to Post-Effective 
      Amendment No. 30 to Registration Statement on Form N-4 (File No. 033-75962), as 
      filed on April 8, 2002. 
  (8.93)    Service Agreement effective December 8, 1997 between Janus Capital Corporation 
      and Aetna Life Insurance and Annuity Company · Incorporated by reference to 
      Post-Effective Amendment No. 10 to Registration Statement on Form N-4 (File No. 
      033-75992), as filed on December 31, 1997. 
  (8.94)    First Amendment dated August 1, 2000 to Service Agreement dated December 8, 
      1997 between Janus Capital Corporation and Aetna Life Insurance and Annuity 
      Company · Incorporated by reference to Post-Effective Amendment No. 22 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on August 14, 
      2000. 

  (8.95)    Distribution and Shareholder Services Agreement – Service Shares of Janus Aspen 
      Series (for Insurance Companies) dated August 1, 2000 between Janus Distributors, 
      Inc. and Aetna Life Insurance and Annuity Company · Incorporated by reference to 
      Post-Effective Amendment No. 22 to Registration Statement on Form N-4 (File No. 
      333-01107), as filed on August 14, 2000. 
  (8.96)    Letter Agreement dated October 19, 2001 between Janus and ALIAC reflecting 
      evidence of a new Distribution and Shareholder Service Agreement with the same 
      terms as the current Distribution and Shareholder Service Agreement except with a 
      new effective date of March 28, 2002 · Incorporated by reference to Post-Effective 
      Amendment No. 30 to Registration Statement on Form N-4 (File No. 033-75962), as 
      filed on April 8, 2002. 
  (8.97)    Rule 22c-2 Agreement dated April 16, 2007 and is effective as of October 16, 2007 
      between Janus Services LLC, Janus Distributors LLC, Janus Capital Management 
      LLC, Janus Aspen Series, ING Life Insurance and Annuity Company, ING USA 
      Annuity and Life Insurance Company, ReliaStar Life Insurance Company, ReliaStar 
      Life Insurance Company of New York and Security Life of Denver Insurance 
      Company 
  (8.98)    (Retail) Selling and Services Agreement and Fund Participation Agreement dated as 
      of February 7, 2006 by and among ING Life Insurance and Annuity Company, ING 
      Financial Advisers, LLC, Quasar Distributors, LLC , and Luther King Capital 
      Management Corporation · Incorporated by reference to Post-Effective Amendment 
      No. 44 to Registration Statement on Form N-4 (File No. 333-01107), as filed on 
      December 20, 2006. 
  (8.99)    Rule 22c-2 Agreement dated March 23, 2007 and is effective October 16, 2007 
      between Quasar Distributors, 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. 
  (8.100)    (Retail) Fund Participation Agreement between Aetna Life Insurance and Annuity 
      Company, The Lazard Funds, Inc. and Lazard Freres & Co. LLC · Incorporated by 
      reference to Post-Effective Amendment No. 2 to Registration Statement on Form N- 
      4 (File No. 333-134760), as filed on April 12, 2007. 
  (8.101)    Rule 22c-2 Agreement dated no later than April 16, 2007 and is effective as of 
      October 16, 2007 between Lazard (and its affiliates), 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 
      Administrator Inc. · Incorporated by reference to Post-Effective Amendment No. 3 
      to Registration Statement on Form N-4 (File No. 333-134760), as filed on July 27, 
      2007. 

  (8.102)    Fund Participation Agreement dated as of July 20, 2001 between Lord Abbett Series 
      Fund, Inc. and Aetna Life Insurance and Annuity Company · Incorporated by 
      reference to Post-Effective Amendment No. 27 to Registration Statement on Form 
      N-4 (File No. 333-01107), as filed on October 26, 2001. 
  (8.103)    Service Agreement dated as of July 20, 2001 between Lord Abbett & Co. and Aetna 
      Life Insurance and Annuity Company · Incorporated by reference to Post-Effective 
      Amendment No. 27 to Registration Statement on Form N-4 (File No. 333-01107), as 
      filed on October 26, 2001. 
  (8.104)    Rule 22c-2 Agreement effective April 16, 2007 and operational on October 16, 
                   2007 among Lord Abbett Distributor 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. 
  (8.105)    (Retail) Administrative Service Agreement dated May 25, 1994 between Aetna Life 
                   Insurance and Annuity Company and Neuberger & Berman Management
      Incorporated · Incorporated by reference to Post-Effective Amendment No. 44 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on December 20, 
      2006. 
  (8.106)    First Amendment to the Administrative Service Agreement dated as of March 1, 
      1995 between Aetna Life Insurance and Annuity Company and Neuberger & 
      Berman Management Incorporated · Incorporated by reference to Post-Effective 
      Amendment No. 44 to Registration Statement on Form N-4 (File No. 333-01107), as 
      filed on December 20, 2006. 
  (8.107)    Second Amendment to the Administrative Service Agreement dated as of January 3, 
      1996 between Aetna Life Insurance and Annuity Company and Neuberger & 
      Berman Management Incorporated · Incorporated by reference to Post-Effective 
      Amendment No. 44 to Registration Statement on Form N-4 (File No. 333-01107), as 
      filed on December 20, 2006. 
  (8.108)    Addendum to Agreements(s) dated October 1, 2001 between Aetna Life Insurance 
      and Annuity Company and Neuberger & Berman Management Incorporated · 
      Incorporated by reference to Post-Effective Amendment No. 44 to Registration 
      Statement on Form N-4 (File No. 333-01107), as filed on December 20, 2006. 
  (8.109)    Rule 22c-2 Agreement dated April 16, 2007 and effective as of October 16, 2007 
      between Neuberger Berman Management 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. 
      14 to Registration Statement on Form N-4 (File No. 333-100207), as filed on 
      October 1, 2007. 

  (8.110)    Fund Participation Agreement dated March 11, 1997 between Aetna Life Insurance 
      and Annuity Company and Oppenheimer Variable Annuity Account Funds and 
      OppenheimerFunds, Inc. · Incorporated by reference to Post-Effective Amendment 
      No. 27 to Registration Statement on Form N-4 (File No. 033-34370), as filed on 
      April 16, 1997. 
  (8.111)    First Amendment dated December 1, 1999 to Fund Participation Agreement 
      between Aetna Life Insurance and Annuity Company and Oppenheimer Variable 
      Annuity Account Funds and OppenheimerFunds, Inc. dated March 11, 1997· 
      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. 
  (8.112)    Second Amendment dated May 1, 2004 to Fund Participation Agreement between 
                   ING Life Insurance and Annuity Company, OppenheimerFunds, Inc. and
      Oppenheimer Variable Annuity Account Funds dated March 11, 1997 and amended 
      December 1, 1999 · Incorporated by reference to Post-Effective Amendment No. 
      39 to Registration Statement on Form N-4 (File No. 033-75988), as filed on April 
      11, 2007. 
  (8.113)    Third Amendment dated August 15, 2007 to Fund Participation Agreement between 
                   ING Life Insurance and Annuity Company, OppenheimerFunds, Inc. and
      Oppenheimer Variable Annuity Account Funds dated March 11, 1997, and amended 
      on December 1, 1999 and May 1, 2004 
  (8.114)    Service Agreement effective as of March 11, 1997 between OppenheimerFunds, Inc. 
      and Aetna Life Insurance and Annuity Company · Incorporated by reference to 
      Post-Effective Amendment No. 27 to Registration Statement on Form N-4 (File No. 
      033-34370), as filed on April 16, 1997. 
  (8.115)    (Retail) Fund Participation Agreement dated August 15, 2000 between 
      Oppenheimer and Aetna Life Insurance and Annuity Company · Incorporated by 
      reference to Post-Effective Amendment No. 23 to Registration Statement on Form 
      N-4 (File No. 333-01107), as filed on December 13, 2000. 
  (8.116)    Rule 22c-2 Agreement dated no later than April 16, 2007 and is effective as of 
      October 16, 2007 between Oppenheimer Funds Services, 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. 
  (8.117)    (Retail) Fund Participation Agreement dated as of August 8, 2000 by and between 
      PAX World Balanced Fund, Inc. and Aetna Life Insurance and Annuity Company · 
      Incorporated by reference to Post-Effective Amendment No. 23 to Registration 
      Statement on Form N-4 (File No. 333-01107), as filed on December 13, 2000. 
  (8.118)    Rule 22c-2 Agreement dated April 5, 2007 and is effective October 16, 2007 
      between PFPC Distributors, 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.
  (8.119)    Fund Participation Agreement dated May 1, 2007 by and among ING Life Insurance 
      and Annuity Company, Premier VIT and Allianz Global Investors Distributors LLC 
      · Incorporated by reference to Post-Effective Amendment No. 3 to Registration 
                   Statement on Form N-4 (File No. 333-134760), as filed on July 27, 2007.
  (8.120)    Administrative Services Agreement dated May 1, 2007 between OpCap Advisors, 
      LLC and ING Life Insurance and Annuity Company and its affiliates · Incorporated 
      by reference to Post-Effective Amendment No. 3 to Registration Statement on Form 
      N-4 (File No. 333-134760), as filed on July 27, 2007. 
  (8.121)    Participation Agreement dated as of May 1, 2004 among ING Life Insurance and 
      Annuity Company, ReliaStar Life Insurance Company, PIMCO Variable Insurance 
      Trust and PA Distributors LLC · Incorporated by reference to Post-Effective 
      Amendment No. 38 to Registration Statement on Form N-4 (File No. 333-01107), as 
      filed on February 11, 2005. 
  (8.122)    Services Agreement dated as of May 1, 2004 between PIMCO Variable Insurance 
      Trust (the “Trust”), ING Life Insurance and Annuity Company and ReliaStar Life 
      Insurance Company · Incorporated by reference to Post-Effective Amendment No. 
  38 to Registration Statement on Form N-4 (File No. 333-01107), as filed on
      February 11, 2005. 
  (8.123)    Services Agreement effective as of May 1, 2004 between Pacific Investment 
                   Management Company LLC (“PIMCO”), ING Life Insurance and Annuity
      Company and ReliaStar Life Insurance Company · Incorporated by reference to 
      Post-Effective Amendment No. 38 to Registration Statement on Form N-4 (File No. 
      333-01107), as filed on February 11, 2005. 
  (8.124)    Rule 22c-2 Agreement dated no later than April 16, 2007, is effective as of the 16th 
      day of October, 2007 between Allianz Global Investors Distributors 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 Pre- 
      Effective Amendment No. 1 to Registration Statement on Form N-4 (File No. 333- 
      139695), as filed on July 6, 2007. 
  (8.125)    Participation Agreement made and entered into as of July 1, 2001 by and among 
      Pioneer Variable Contracts Trust, Aetna Life Insurance and Annuity Company, 
                   Pioneer Investment Management, Inc. and Pioneer Funds Distributor, Inc. ·
      Incorporated by reference to Post-Effective Amendment No. 27 to Registration 
   Statement on Form N-4 (File No. 333-01107), as filed on October 26, 2001.
  (8.126)    Amendment No. 1 is made and entered into as of May 1, 2004 to Participation 
      Agreement between Pioneer Variable Contracts Trust, ING Life Insurance and 
      Annuity Company f/k/a Aetna Life Insurance and Annuity Company, Pioneer 

      Investment Management, Inc. and Pioneer Funds Distributor, Inc. dated July 1, 
                   2001 · Incorporated by reference to Post-Effective Amendment No. 40 to
      Registration Statement on Form N-4 (File No. 033-75962), as filed on April 13, 
      2005. 
  (8.127)    Amendment No. 2 is made and entered into as of August 15, 2007 to Participation 
      Agreement between Pioneer Variable Contracts Trust, ING Life Insurance and 
      Annuity Company, ReliaStar Life Insurance Company, ReliaStar Life Insurance 
      Company of New York, Pioneer Investment Management, Inc. and Pioneer Funds 
      Distributor, Inc. made and entered into as of July 1, 2001 and as amended on May 1, 
      2004 
  (8.128)    Rule 22c-2 Agreement dated March 1, 2007 and is effective as of October 16, 2007 
      between Pioneer Investment Management Shareholder 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. 
  (8.129)    (Retail) Master Shareholder Services Agreement effective as of August 28, 2000 
      among Franklin Templeton Distributors, Inc., Franklin Templeton Investor Services, 
      Inc., and Aetna Life Insurance and Annuity Company · Incorporated by reference to 
      Post-Effective Amendment No. 1 to Registration Statement on Form N-4 (File No. 
      333-109860), as filed on April 16, 2004. 
  (8.130)    (Retail) Amendment dated November 21, 2000 to Master Shareholder Services 
      Agreement effective as of August 28, 2000 among Franklin Templeton Distributors, 
      Inc., Franklin Templeton Investor Services, Inc., and Aetna Life Insurance and 
      Annuity Company · Incorporated by reference to Post-Effective Amendment No. 1 
      to Registration Statement on Form N-4 (File No. 333-109860), as filed on April 16, 
      2004. 
  (8.131)    (Retail) Second Amendment effective as of February 1, 2002 to Master Shareholder 
      Services Agreement effective as of August 28, 2000 among Franklin Templeton 
      Distributors, Inc., Franklin Templeton Investor Services, Inc., and Aetna Life 
      Insurance and Annuity Company · Incorporated by reference to Post-Effective 
      Amendment No. 1 to Registration Statement on Form N-4 (File No. 333-109860), as 
      filed on April 16, 2004. 
  (8.132)    (Retail) Third Amendment effective as of May 1, 2004 to Master Shareholder 
      Services Agreement effective as of August 28, 2000, as amended on February 1, 
      2002 among Franklin Templeton Distributors, Inc., Franklin Templeton Investor 
      Services, Inc., and Aetna Life Insurance and Annuity Company · Incorporated by 
      reference to Pre-Effective Amendment No. 40 to Registration Statement on Form N- 
      4 (File No. 333-01107), as filed on October 24, 2005. 

  (8.133)    (Retail) Rule 22c-2 Shareholder Information Agreement (Franklin Templeton 
  Variable Insurance Products Trust) entered into as of April 16, 2007 among
      Franklin/Templeton Distributors, Inc., ING Life Insurance and Annuity Company, 
      ING USA Annuity and Life Insurance Company, ReliaStar Life Insurance Company 
      and ReliaStar Life Insurance Company of New York · Incorporated by reference to 
      Post-Effective Amendment No. 3 to Registration Statement on Form N-4 (File No. 
      333-134760), as filed on July 27, 2007. 
  (8.134)    Fund Participation Agreement effective as of May 1, 2004 between Wanger 
      Advisors Trust, Columbia Wanger Asset Management, LP, ING Life Insurance and 
      Annuity Company, and ReliaStar Life Insurance Company · Incorporated by 
      reference to Post-Effective Amendment No. 38 to Registration Statement on Form 
      N-4 (File No. 333-01107), as filed on February 11, 2005. 
  (8.135)    Service Agreement with Investment Adviser effective as of May 1, 2004 between 
  Columbia Wanger Asset Management, LP, ING Life Insurance and Annuity
      Company, ING Insurance Company of America, and ReliaStar Life Insurance 
      Company · Incorporated by reference to Post-Effective Amendment No. 38 to 
      Registration Statement on Form N-4 (File No. 333-01107), as filed on February 11, 
      2005. 
  (8.136)    Rule 22c-2 Agreement dated April 16, 2007 and is effective as of October 16, 2007 
      among Columbia Management 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 Life Insurance Company and Systematized Benefits 
      Administrators Inc. · Incorporated by reference to Post-Effective Amendment No. 3 
      to Registration Statement on Form N-4 (File No. 333-134760), as filed on July 27, 
      2007. 

                      (9)        Opinion and Consent of Counsel* 
                     (10)    Consent of Independent Registered Public Accounting Firm* 
                     (11)    Not applicable 
                     (12)    Not applicable 
                     (13.1)    Powers of Attorney 
                     (13.2)    Authorization for Signatures · Incorporated by reference to Post-Effective 
    Amendment No. 5 to Registration Statement on Form N-4 (File No. 033-75986), as 
    filed on April 12, 1996. 
 
 
                     *To be filed by Amendment 

Item 25. Directors and Officers of the Depositor* 
Name and Principal    Positions and Offices with 
Business Address    Depositor 
Brian D. Comer1    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 
Harry N. Stout5    Senior Vice President 
Christopher Abreu1    Vice President and Actuary 
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 

Jeoffrey A. Block6    Vice President 
Dianne Bogoian1    Vice President 
Ira S. Braunstein3    Vice President, Investments 
Mary A. Broesch5    Vice President and Actuary 
Kevin P. Brown1    Vice President 
Robert P. Browne3    Vice President, Investments 
Anthony V. Camp1    Vice President 
Bruce Campbell1    Vice President and Actuary 
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 
Teri A. Deehan1    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 

Stephen E. Gallant3    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 
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 
William H. Leslie, IV1    Vice President 
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 
Barbara L. March1    Vice President 
Richard T. Mason    Vice President 
440 S. Warren St., Suite 300/702     
Syracuse NY 13202     
Gregory G. McGreevey3    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 
Michael J. Pise1    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 
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 
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 
Randall K. Price7    Assistant Secretary 
Patricia M. Smith1    Assistant Secretary 
Edwina P. J. Steffer8    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.
 

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

Incorporated herein by reference to Item 26 in Pre-Effective Amendment No. 1 to Registration
Statement on Form N-6 for Security Life Separate Account L1 of Security Life of Denver
Insurance Company (File No. 333-147534), as filed with the Securities and Exchange
Commission on January 31, 2008.

Item 27. Number of Contract Owners

As of December 31, 2007, there were 638,704 individuals holding interests in variable annuity
contracts funded through Variable Annuity Account C 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 to 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 is or was a director of the corporation. Consistent with
the statute, ING America Insurance Holdings, Inc. maintains a Professional Liability umbrella
insurance policy issued by an international insurer. The policy covers ING America Insurance
Holdings, Inc. and any company in which ING America Insurance Holdings, Inc. has a
controlling interest of 50% or more. This would encompass the principal underwriter as well as
the depositor. Additionally, the parent company of ING America Insurance Holdings, Inc., ING
Groep N.V., maintains an excess umbrella cover with limits in excess of $125,000,000. The
policy provides for the following types of coverage: errors and omissions/professional liability,
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 Annuity Account B 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    Positions and Offices with 
Business Address    Principal Underwriter 
Ronald R. Barhorst    Director and President 
4225 Executive Square     
La Jolla, California 92037     
Brian D. Comer1    Director and Senior Vice President 
William L. Lowe1    Director and Senior Vice President 
Terran Titus1    Director and 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     
Susan J. Stamm1    Chief Financial Officer 
Pamela Mulvey Barcia1    Vice President 
Robert H. Barley1    Vice President 
M. Bishop Bastien    Vice President 
980 Ninth Street     
Sacramento, CA 95814     

Dianne Bogoian1    Vice President 
J. Robert Bolchoz    Vice President 
Columbia, South Carolina     
David A. Brounley1    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. Elmslie    Vice President 
New York, New York     
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     
David Pendergrass2    Vice President and Treasurer 

Ethel Pippin1    Vice President 
Srinivas D. Reddy1    Vice President 
Deborah Rubin3    Vice President 
Todd Smiser    Vice President 
Lisle, Illinois     
Frank W. Snodgrass    Vice President 
150 4th Ave., N., Ste. 410     
Nashville, TN 37219     
Christina M. Stark    Vice President 
2000 21st Avenue NW     
Minot, North Dakota 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, Florida 33607     
Judeen T. Wrinn1    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 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) 
 
Name of    Net Underwriting    Compensation         
Principal    Discounts and    on Redemption    Brokerage     
Underwriter    Commissions    or Annuitization    Commissions    Compensation* 
 
ING Financial                $44,267,199.63 
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 C 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.

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.
 
(d)      during the Guarantee Period, to mail notices to current shareholders promptly after the happening of significant events related to the guarantee issued by ING Life Insurance and Annuity Company (the “Guarantee”). These significant events include (i) the termination of the Guarantee; (ii) a default under the Guarantee that has a material adverse effect on a shareholder’s right to receive his or her guaranteed amount on the maturity date; (iii) the insolvency of ING Life Insurance and Annuity Company; or (iv) a reduction in the credit rating of ING Life Insurance and Annuity Company’s long- term debt as issued by Standard & Poor’s or Moody’s Investors Service, Inc. to BBB+ or lower or Baa1 or lower, respectively.
 
  During the Guarantee Period, the Registrant hereby undertakes to include in the prospectus which is a part of this registration statement on Form N-4, a space that an applicant can check to request the most recent annual and/or quarterly report of ING Life Insurance and Annuity Company.
 

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 C of ING Life Insurance and Annuity Company, has duly caused this
Post-Effective Amendment to its Registration Statement on Form N-4 (File No. 333-01107) to be
signed on its behalf by the undersigned, thereunto duly authorized, in the Town of Windsor, State of
Connecticut, on the 15th day of February, 2008.

                                                       VARIABLE ANNUITY ACCOUNT C OF
                                                          ING LIFE INSURANCE AND ANNUITY COMPANY
(Registrant)

          By:    ING LIFE INSURANCE AND ANNUITY 
              COMPANY 
              (Depositor) 
           
          By:    Brian D. Comer* 
              Brian D. Comer 
              President 

As required by the Securities Act of 1933, this Post-Effective Amendment No. 46 to the
Registration Statement has been signed by the following persons in the capacities and on the date
indicated.

Signature    Title    Date 
 
Brian D. Comer*    President    ) 
Brian D. Comer    (principal executive officer)    ) 
        ) 
Thomas J. McInerney*    Director and Chairman    ) February 15,
Thomas J. McInerney        ) 2008 
        ) 
Kathleen A. Murphy*    Director    ) 
Kathleen A. Murphy        ) 
        ) 
Catherine H. Smith*    Director and Senior Vice President    ) 
Catherine H. Smith        ) 
        ) 
Bridget M. Healy*    Director    ) 
Bridget M. Healy        ) 
        ) 
Robert G. Leary*    Director    ) 
Robert G. Leary        ) 
        ) 
David A. Wheat*    Director, Executive Vice President and Chief Financial    ) 
David A. Wheat    Officer    ) 
        ) 

Steven T. Pierson*    Senior Vice President and Chief Accounting Officer    ) 
Steven T. Pierson        ) 

By:    /s/ Michael A. Pignatella 
     Michael A. Pignatella 
                *Attorney-in-Fact

    VARIABLE ANNUITY ACCOUNT C     
    EXHIBIT INDEX   
   
Exhibit No.     Exhibit   
   
99-B.4.111    Form of Endorsement E-MMPRODB-08 Contract G-CDA (12/99) and  
Certificate C-CDA (12/99) _______________
   
99-B.8.20    Rule 22c-2 Agreement dated April 9, 2007 and is effective as of   
    October 16, 2007 between Capital One Funds, 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.   
   
99-B.8.23    (Retail) Second Amendment effective November 1, 2006 to the   
    Participation Agreement dated January 1, 2003, and as amended on   
    January 3, 2006, by and among American Funds Distributors, Inc.,   
    American Funds Service Company, ING Life Insurance and   
    Annuity Company, ReliaStar Life Insurance Company and   
    ReliaStar Life Insurance Company of New York    _______________
   
99-B.8.24    (Retail) Third Amendment effective February 1, 2007 to the   
    Participation Agreement dated January 1, 2003, and as amended on   
    January 3, 2006 and on November 1, 2006, by and among   
    American Funds Distributors, Inc., American Funds Service   
    Company, ING Life Insurance and Annuity Company, ReliaStar   
    Life Insurance Company and ReliaStar Life Insurance Company of   
    New York    _______________
   
99-B.8.38    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   
   
99-B.8.44   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, January 20, 1998 and May 1,   
    1998 between ING Life Insurance and Annuity Company (formerly   
    known as Aetna Life Insurance and Annuity Company), Variable   
    Insurance Products Fund II and Fidelity Distributors Corporation    _______________

Exhibit No.    Exhibit     
 
99-B.8.97    Rule 22c-2 Agreement dated April 16, 2007 and is effective as of     
    October 16, 2007 between Janus Services LLC, Janus Distributors     
    LLC, Janus Capital Management LLC, Janus Aspen Series, ING     
    Life Insurance and Annuity Company, ING USA Annuity and Life     
    Insurance Company, ReliaStar Life Insurance Company, ReliaStar     
    Life Insurance Company of New York and Security Life of Denver     
    Insurance Company     _______________
 
99-B.8.99   Rule 22c-2 Agreement dated March 23, 2007 and is effective     
    October 16, 2007 between Quasar Distributors, 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.     _______________
 
99-B.8.113    Third Amendment dated August 15, 2007 to Fund Participation     
    Agreement between ING Life Insurance and Annuity Company,     
                        OppenheimerFunds, Inc. and Oppenheimer Variable Annuity
    Account Funds dated March 11, 1997, and amended on December     
    1, 1999 and May 1, 2004     _______________
 
99-B.8.127    Amendment No. 2 is made and entered into as of August 15, 2007     
    to Participation Agreement between Pioneer Variable Contracts     
    Trust, ING Life Insurance and Annuity Company, ReliaStar Life     
    Insurance Company, ReliaStar Life Insurance Company of New     
    York, Pioneer Investment Management, Inc. and Pioneer Funds     
    Distributor, Inc. made and entered into as of July 1, 2001 and as     
    amended on May 1, 2004     _______________
 
99-B.9    Opinion and Consent of Counsel    ________*_______
 
99-B.10    Consent of Independent Registered Public Accounting Firm    ________*_______
 
99-B.13.1    Powers of Attorney     _______________

* To be filed by amendment