As filed with the Securities and Exchange	Registration No. 333-129091
Commission on June 27, 2008	Registration No. 811-02513

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM N-4

Post-Effective Amendment No. 6 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)

It is proposed that this filing will become effective:

X      immediately upon filing pursuant to paragraph (b) of Rule 485 on
________________
pursuant to paragraph (b) of Rule 485

If appropriate, check the following box:

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

Title of Securities Being Registered: Individual Variable Annuity Contract

PARTS A AND B

The Prospectus and the Statement of Additional Information each dated April 28, 2008 are incorporated into Parts A and B, respectively, of this Post-Effective Amendment No. 6 by reference to Registrant’s filing under Rule 497(c) as filed on April 30, 2008.

A supplement dated June 27, 2008 to the Prospectus and Statement of Additional Information is included in Parts A and B of this Post-Effective Amendment No. 6.

ING Life Insurance and Annuity Company

and its

Variable Annuity Account C

ING express Variable Annuity

Supplement dated June 27, 2008 to the Contract Prospectus and Statement of Additional Information, each dated April 28, 2008.

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.

1.      On March 27, 2008, the Board of Trustees of ING Investors Trust approved a proposal to reorganize the following Portfolio (“Disappearing Portfolio”) into the following “Surviving Portfolio.” Subject to approval by the Portfolio’s shareholders, after the close of business on September 5, 2008 the following Disappearing Portfolio will reorganize into and become part of the following Surviving Portfolio:

Disappearing Portfolio	Surviving Portfolio
ING Wells Fargo Disciplined Value Portfolio	ING Pioneer Mid Cap Value Portfolio

Accordingly, effective after the close of business on September 5, 2008, investments in the
Disappearing Portfolio will automatically become investments in the Surviving Portfolio, as follows:

• ADV Class of ING Pioneer Mid Cap Value Portfolio will automatically be added to your contract and all existing account balances invested in the ING Wells Fargo Disciplined Value Portfolio (ADV Class) will automatically become investments in the ING Pioneer Mid Cap Value Portfolio (ADV Class).

As a result of the reorganization, effective September 8, 2008 all references to the Disappearing Portfolio in the Contract Prospectus and SAI are hereby deleted.

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

ING
USFS Customer Service
Defined Contribution Administration
P.O. Box 990063
Hartford, CT 06199-0063
1-800-262-3862

See also the Transfers Among Investment Options section of your Contract Prospectus for further information about making fund allocation changes.

X.129091-08                             Page 1 of 28                     June 2008 

2.      Effective September 8, 2008, the following information for ING Pioneer Mid Cap Value Portfolio is added to Appendix I – Description of Underlying Funds.

	Investment	Investment
Fund Name	Adviser/Subadviser	Objective(s)
ING Investors Trust – ING	Directed Services LLC	Seeks capital appreciation.
Pioneer Mid Cap Value
Portfolio	Subadviser: Pioneer
	Investment Management, Inc.

3.      The minimum and maximum Total Annual Fund Operating Expenses shown in the Contract Prospectus will not change as a result of the reorganization. Therefore, there is no change to the hypothetical examples shown in the Contract Prospectus.

Insurance products issued by ING Life Insurance and Annuity Company. Securities offered through ING Financial
Advisers, LLC (Member SIPC), One Orange Way, Windsor, CT 06095-4774, or through other Broker-Dealers with
which it has a selling agreement. These companies are wholly owned, indirect subsidiaries of ING Groep N.V.
Insurance obligations are the responsibility of each individual company.

X.129091-08                                   Page 2 of 28                          June 2008 

VARIABLE ANNUITY ACCOUNT C
PART C - OTHER INFORMATION

Item 24. Financial Statements and Exhibits

(a)	Financial Statements:
	(1)	Incorporated by reference in Part A:
		Condensed Financial Information
	(2)	Incorporated by reference in Part B:
		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
(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. 033-75996), as filed on
			December 20, 2006.
	(4.1)		Fixed Annuity Contract (I-FA-05) ·Incorporated by reference to Pre-
			Effective Amendment No. 1 to Registration Statement on Form N-4 (File No.
			333-129091), as filed on December 16, 2005.

(4.2)	Variable Annuity Contract (I-VA-05) ·Incorporated by reference to Pre-
	Effective Amendment No. 1 to Registration Statement on Form N-4 (File No.
	333-129091), as filed on December 16, 2005.
(4.3)	Variable Annuity Contract (I-VA-05)(REF) ·Incorporated by reference to
	Pre-Effective Amendment No. 1 to Registration Statement on Form N-4 (File
	No. 333-129091), as filed on December 16, 2005.
(4.4)	Endorsement - E-403B-05 ·Incorporated by reference to Pre-Effective
	Amendment No. 1 to Registration Statement on Form N-4 (File No. 333-
	129091), as filed on December 16, 2005.
(4.5)	Endorsement - E-IRA-05 ·Incorporated by reference to Pre-Effective
	Amendment No. 1 to Registration Statement on Form N-4 (File No. 333-
	129091), as filed on December 16, 2005.
(4.6)	Endorsement - E-RIRA-05 ·Incorporated by reference to Pre-Effective
	Amendment No. 1 to Registration Statement on Form N-4 (File No. 333-
	129091), as filed on December 16, 2005.
(5.1)	ING express Variable Annuity Application #83506 ·Incorporated by
	reference to Pre-Effective Amendment No. 1 to Registration Statement on
Form N-4 (File No. 333-129091), as filed on December 16, 2005.
(5.2)	ING express Fixed Annuity Application #83507 · Incorporated by reference
	to Pre-Effective Amendment No. 1 to Registration Statement on Form N-4
	(File No. 333-129091), as filed on December 16, 2005.
(6.1)	Restated Certificate of Incorporation (amended and restated as of January 1,
	2002) of ING 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)	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.
(8.2)	Amendment dated October 9, 2006 to 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.

(8.3)	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.
(8.4)	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.
(8.5)	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.
(8.6)	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.
(8.7)	Amendment dated as of 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.
(8.8)	Amendment dated as of August 31, 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
	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.
(8.9)	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.
(8.10)	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.
(8.11)	Shareholder Servicing Agreement (Adviser 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. 17 to Registration Statement on Form N-1A (File No. 333-
	32575), as filed on October 29, 2004.
(8.12)	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
(Adviser Class Shares) dated November 27, 2001 ·Incorporated by
	reference to Post-Effective Amendment No. 9 to Registration Statement on
	Form N-1A (File No. 333-32575), as filed on April 30, 2002.
(8.13)	Amendment dated May 1, 2003 to the Shareholder Servicing Agreement
	(Adviser 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 ·Incorporated by reference to Post-Effective Amendment
	No. 11 to Registration Statement on Form N-1A (File No. 333-32575), as
	filed on April 30, 2003.
(8.14)	Amendment dated November 1, 2004 to the Shareholder Servicing
	Agreement (Adviser Class Shares) by and between ING Partners, Inc. and
	ING Life Insurance and Annuity Company dated November 27, 2001, as
	amended on March 5, 2002 and May 1, 2003 ·Incorporated by reference to
	Post-Effective Amendment No. 2 to Registration Statement on Form N-4
	(File No. 333-129091), as filed on December 20, 2006.
(8.15)	Amendment dated April 29, 2005 to the Shareholder Servicing Agreement
	(Adviser 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.

(8.16)	Amendment dated December 7, 2005 to the Shareholder Servicing Agreement
	(Adviser Class Shares) by and between ING Partners, Inc. and ING Life
	Insurance and Annuity Company dated November 27, 2001, and amended on
	March 5, 2002, May 1, 2003, November 1, 2004 and April 29, 2005 ·
Incorporated by reference to Post-Effective Amendment No. 32 to
	Registration Statement on Form N-4 (File No. 033-81216), as filed on April
	11, 2006.
(8.17)	Amendment dated April 28, 2006 to the Shareholder Servicing Agreement
	(Adviser 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 Post-Effective Amendment
	No. 2 to Registration Statement on Form N-4 (File No. 333-129091), as filed
	on December 20, 2006.
(8.18)	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.
(8.19)	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.
(8.20)	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.

(8.21)	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.
(8.22)	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.
(8.23)	Fifth Amendment dated February 27, 2001 to Fund Participation Agreement
	dated as of May 1, 1998 and amended on November 9, 1998, December 31,
1999, February 11, 2000 and May 1, 2000 by and among Aetna Life
	Insurance and Annuity Company and Aetna Variable Fund, Aetna Variable
	Encore Fund, Aetna Income Shares, Aetna Balanced VP, Inc., Aetna GET
	Fund on behalf of each of its series, Aetna Generation Portfolios, Inc. on
	behalf of each of its series, Aetna Variable Portfolios, Inc. on behalf of each
	of its series, and Aeltus Investment Management, Inc. ·Incorporated by
	reference to Post-Effective Amendment No. 24 to Registration Statement on
	Form N-4 (File No. 333-01107), as filed on April 13, 2001.
(8.24)	Sixth Amendment dated as of June 19, 2001 to Fund Participation Agreement
	dated as of May 1, 1998 and amended on November 9, 1998, December 31,
	1999, February 11, 2000, May 1, 2000 and February 27, 2001 among Aetna
	Life Insurance and Annuity Company, Aeltus Investment Management, Inc.
	and Aetna Variable Fund, Aetna Variable Encore Fund, Aetna Income
	Shares, Aetna Balanced VP, Inc., Aetna GET Fund, on behalf of each of its
	series, Aetna Generations Portfolios, Inc. on behalf of each of its series, and
	Aetna Variable Portfolios, Inc. on behalf of each of its series ·Incorporated
	by reference to Post-Effective Amendment No. 32 to Registration Statement
	on Form N-4 (File No. 033-75988), as filed on April 13, 2004.

(8.25)	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.
(8.26)	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.
(8.27)	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.
(8.28)	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.

(8.29)	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.
(8.30)	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.
(8.31)	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.
(8.32)	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.
(8.33)	Rule 22c-2 Agreement dated no later than April 16, 2007 is effective October
16, 2007 between ING Funds Services, LLC, ING Life Insurance and
Annuity Company, ING National Trust, ING USA Annuity and Life
	Insurance Company, ReliaStar Life Insurance Company, ReliaStar Life
Insurance Company of New York, Security Life of Denver Insurance
	Company and Systematized Benefits Administrators Inc. · Incorporated by
	reference to Post-Effective Amendment No. 50 to Registration Statement on
	Form N-4 (File No. 033-75962), as filed on June 15, 2007.
(9)	Opinion and Consent of Counsel
(10)	Consent of Independent Registered Public Accounting Firm
(11)	Not applicable
(12)	Not applicable
(13.1)	Powers of Attorney ·Incorporated by reference to Post-Effective Amendment
	No. 5 to Registration Statement on Form N-4 (File No. 333-129091), as filed
	on April 16, 2008.

(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.

Item 25. Directors and Officers of the Depositor*

Name and Principal	Positions and Offices with
Business Address	Depositor
Richard T. Mason1	President
Thomas J. McInerney1	Director and Chairman
Kathleen A. Murphy1	Director
Catherine H. Smith1	Director and Senior Vice President
Bridget M. Healy2	Director
Robert G. Leary2	Director
David A. Wheat3	Director, Executive Vice President and Chief
	Financial Officer
Steven T. Pierson3	Senior Vice President and Chief Accounting Officer
Sue A. Collins1	Senior Vice President and Chief Actuary
Boyd G. Combs3	Senior Vice President, Tax
Valerie G. Brown3	Senior Vice President
Brian D. Comer1	Senior Vice President
Daniel H. Hanlon1	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
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 M. Bishop Bastien 980 Ninth Street Sacramento, CA 95814 Jeoffrey A. Block⁶ Dianne Bogoian¹ Mary A. Broesch⁵ Kevin P. Brown¹ Robert P. Browne³ Anthony V. Camp¹ Kevin L. Christensen⁶ Nancy D. Clifford¹ Monte J. Combe⁷ Patricia M. Corbett⁶ Kimberly Curley⁷ Karen Czizik⁷ William Delahanty³ J. Randolph Dobo⁷ Michael C. Eldredge¹ Joseph Elmy³ Patricia L. Engelhardt¹ William A. Evans⁴ Ronald E. Falkner¹ John P. Foley³ Molly A. Garrett¹ Robert A. Garrey¹ Vice President Vice President Vice President Vice President Vice President and Actuary Vice President Vice President, Investments Vice President Vice President Vice President Vice President Vice President Vice President and Actuary Vice President Vice President Vice President Vice President Vice President, Tax Vice President Vice President Vice President, Corporate Real Estate Vice President, Investments Vice President Vice President

Lisa S. Gilarde1	Vice President
Saskia M. Goedhart1	Vice President
Brian K. Haendiges1	Vice President
Terry D. Harrell	Vice President
7695 N. High Street
Columbus, OH 43235
Steven J. Haun6	Vice President
June P. Howard3	Vice President
Mark Jackowitz	Vice President
22 Century Hill Drive, Suite 101
Latham, NY 12110
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
Gilbert E. Mathis3	Vice President, Investments
Gregory R. Michaud3	Vice President, Investments
Gregory J. Miller1	Vice President
Paul L. Mistretta3	Vice President

Maurice M. Moore3 Brian J. Murphy1 Michael J. Murphy5 Todd E. Nevenhoven6 Michael J. Pise1 Deborah J. Prickett6 Srinivas D. Reddy1 Robert A. Richard1 Linda E. Senker5 Spencer T. Shell3	Vice President, Investments Vice President Vice President Vice President Vice President Vice President Vice President Vice President Vice President, Compliance Vice President, Assistant Treasurer and Assistant Secretary
Frank W. Snodgrass 9020 Overlook Blvd. Brentwood, TN 37027 Libby J. Soong1 Christina M. Starks 2000 21st Avenue NW Minot, North Dakota 58703 Carl Steinhilber1 Sandra L. Stokley6 Alice Su5 Lisa A. Thomas1 Eugene M. Trovato1 Mary A. Tuttle7 William J. Wagner7 Kurt W. Wassenar3 Christopher R. Welp6	Vice President Vice President and Chief Compliance Officer Vice President Vice President Vice President Vice President and Actuary Vice President and Appointed Actuary Vice President Vice President Vice President Vice President, Investments Vice President

Michellen A. Wildin⁷ Matthew L. Condos¹ Scott N. Shepherd¹ Joy M. Benner⁸ Edward Attarian⁵ Jane A. Boyle¹ Diana R. Cavender⁸ Maria C. Foster⁸ Linda H. Freitag³ Daniel F. Hinkel³ Joseph D. Horan³ Megan A. Huddleston¹ Rita J. Kummer³ Susan A. Masse¹ Terri W. Maxwell³ James M. May, III³ Melissa A. O’Donnell⁸ Randall K. Price⁷ Patricia M. Smith¹ John F. Todd¹ Susan M. Vega⁸ Diane I. Yell 100 Washington Square Minneapolis, MN 55401 Glenn A. Black³ Vice President Actuary Actuary Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary 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 Post-Effective Amendment No. 10 to Registration
Statement on Form N-4 for Variable Annuity Account C of ING Life Insurance and Annuity
Company (File No. 333-105479), as filed with the Securities and Exchange Commission on
April 11, 2008.

Item 27. Number of Contract Owners

As of May 30, 2008, there were 636,992 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 two or more
disinterested directors, as defined in Section 33-770(3); (b) by special legal counsel; (c) by the
shareholders; or (d) in the case of indemnification of an officer, agent or employee of the
corporation, by the general counsel of the corporation or such other officer(s) as the board of
directors may specify. Also, Section 33-772 with Section 33-776 provide that a corporation shall
indemnify an individual who was wholly successful on the merits or otherwise against
reasonable expenses incurred by him in connection with a proceeding to which he was a party
because he is or was a director, officer, employee, or agent of the corporation. Pursuant to
Section 33-771(d), in the case of a proceeding by or in the right of the corporation or with
respect to conduct for which the director, officer, agent or employee was adjudged liable on the
basis that he received a financial benefit to which he was not entitled, indemnification is limited
to reasonable expenses incurred in connection with the proceeding against the corporation to
which the individual was named a party.

Section 33-777 of the statute does specifically authorize a corporation to procure indemnification
insurance on behalf of an individual who 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
Kathleen A. Murphy1	Senior Vice President
Boyd G. Combs2	Senior Vice President, Tax
Daniel H. Hanlon1	Senior Vice President
William Jasien3	Senior Vice President
Louis E. Bachetti	Senior Vice President
581 Main Street, 4th Fl.
Woodbridge, NJ 07095
Pamela Mulvey Barcia1	Vice President
Robert H. Barley1	Vice President

M. Bishop Bastien	Vice President
980 Ninth Street
Sacramento, CA 95814
Nancy B. Bocella1	Vice President
Dianne 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
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. Mason1	Vice President

Scott T. Neeb	Vice President
4600 Ulster Street
Denver, CO 80237
David Pendergrass2	Vice President and Treasurer
Ethel Pippin1	Vice President
Michael J. Pise1	Vice President
Srinivas D. Reddy1	Vice President
Deborah Rubin3	Vice President
Todd Smiser	Vice President
Lisle, Illinois
Frank W. Snodgrass	Vice President
150 4th Ave., N., Ste. 410
Nashville, TN 37219
Marilyn S. Sponzo1	Vice President and Chief Compliance Officer
Christina M. Starks	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
Nancy S. Stillman	Assistant Vice President
Richard E. G. Gelfand	Chief Financial Officer
1475 Dunwoody Drive
West Chester, PA 19380-1478
Joy M. Benner4	Secretary
Diana R. Cavender4	Assistant Secretary
Randall K. Price4	Assistant Secretary

Todd Smiser	Assistant Secretary
2525 Cabot Drive, Suite 100
Lisle, IL 60532
John F. Todd1	Assistant Secretary
Susan M. Vega4	Assistant Secretary
Glenn A. Black2	Tax Officer
Terry L. Owens2	Tax Officer
James H. Taylor2	Tax Officer

1	The principal business address of these directors and these officers is One Orange Way,
	Windsor, Connecticut 06095-4774.
2	The principal business address of these officers is 5780 Powers Ferry Road, N.W., Atlanta,
	Georgia 30327.
3	The principal business address of these officers is 12701 Fair Lakes Circle, Suite 470,
	Fairfax, Virginia 22033.
4	The principal business address of these officers is 20 Washington Avenue South,
	Minneapolis, Minnesota 55401.
(c)	Compensation to Principal Underwriter during last fiscal year:
(1)		(2)	(3)	(4)	(5)
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.

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 Council 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, certifies that it meets the
requirements of Securities Act Rule 485(b) for effectiveness of this Post-Effective Amendment to its
Registration Statement on Form N-4 (File No. 333-129091) and has duly caused this Post-Effective
Amendment to be signed on its behalf by the undersigned, thereunto duly authorized, in the Town of
Windsor, State of Connecticut, on the 27th day of June, 2008.

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

By:	ING LIFE INSURANCE AND ANNUITY
	COMPANY
	(Depositor)
By:	Richard T. Mason*
	Richard T. Mason
	President
	(principal executive officer)

As required by the Securities Act of 1933, this Post-Effective Amendment No. 6 to the
Registration Statement has been signed by the following persons in the capacities and on the date
indicated.

Signature	Title	Date
Richard T. Mason*	President	)
Richard T. Mason	(principal executive officer)	)
		)
Thomas J. McInerney*	Director and Chairman	) June
Thomas J. McInerney		) 27, 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.9	Opinion and Consent of Counsel
99-B.10	Consent of Independent Registered Public Accounting Firm