Ex 24(b)(9)
Opinion and Consent of Counsel
ING LOGO
AMERICAS
US Legal Services
Michael A. Pignatella
Counsel
(860) 580-2831
Fax: (860) 580-4934
April 21, 2010
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Filing Desk
Re: ING Life Insurance and Annuity Company and its Variable Annuity Account C
Post-Effective Amendment No. 25 to Registration Statement on Form N-4
Prospectus Title: MAP II Group Installment Variable Annuity Contracts for HR 10 Plans
File Nos.: 033-75980* and 811-02513
Dear Sir or Madam:
The undersigned serves as counsel to ING Life Insurance and Annuity Company, a Connecticut life
insurance company (the “Company”). It is my understanding that the Company, as depositor, has
registered an indefinite amount of securities (the “Securities”) under the Securities Act of 1933 (the
“Securities Act”) as provided in Rule 24f-2 under the Investment Company Act of 1940 (the “Investment
Company Act”).
In connection with this opinion, I or those for whom I have supervisory responsibility, have reviewed the
N-4 Registration Statement, as amended to the date hereof, and this Post-Effective Amendment No. 25.
I have also examined originals or copies, certified or otherwise identified to my satisfaction, of such
documents, trust records and other instruments I have deemed necessary or appropriate for the purpose of
rendering this opinion. For purposes of such examination, I have assumed the genuineness of all signatures
on original documents and the conformity to the original of all copies.
* 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 Registration Statement No. 33-75984.
Windsor Site	ING North America Insurance Corporation
One Orange Way, C1S
Windsor, CT 06095-4774

I am admitted to practice law in Connecticut, and do not purport to be an expert on the laws of any other
state. My opinion herein as to any other law is based upon a limited inquiry thereof which I have deemed
appropriate under the circumstances.

Based upon the foregoing, and, assuming the Securities are sold in accordance with the provisions of the
prospectus, I am of the opinion that the Securities being registered will be legally issued and will represent
binding obligations of the Company.

I consent to the filing of this opinion as an exhibit to the Registration Statement.

Sincerely,

/s/ Michael A. Pignatella

Michael A. Pignatella