Exhibit 24(b)(4.31)

ING Life Insurance and Annuity Company

ENDORSEMENT

In order to reflect amendments to the Internal Revenue Code ("Code") made pursuant to the Small Business Jobs Act 

of 2010, the Contract is hereby amended by this Endorsement. This Endorsement is part of the Contract to which it is 

attached. The provisions of this Endorsement supersede any conflicting provisions in the Contract or in any prior 

endorsements. The purpose of this Endorsement is to amend the Contract to permit Roth after-tax contributions as 

described in the Code (as amended), if permitted under a Governmental 457(b) program for which this Contract is issued. 

A Participant Roth Account is added to the Contract as follows: 

Participant Roth Account - This account will be credited with Net Purchase Payments (or, if applicable, Net 

Deposits, Net Contributions or Contributions) that represent participant Roth after-tax salary reduction 

amounts pursuant to Code Section 402A, if any, and the portion of any transfer or rollover (which may include 

distributions from a Participant's plan account that is rolled over to the Participant's designated Roth account 

in the same plan) attributable to such amounts. The description of Individual Account or Participant 

Account, if it appears in the Contract to which this Endorsement is attached, is amended to include the 

Participant Roth Account as described in this paragraph. 

Maintenance Fee/Participant Account Charge (whichever is applicable, if any) (may also be referred to as a charge 

assessed on each anniversary of the Individual Account effective date): 

We may deduct all or a portion of the Maintenance Fee or Participant Account Charge applicable to the 

Contract, if any, from the Participant Roth Account. 

Withdrawal Charges (Surrender Fees) if any: For purposes of the following provision, the term "withdrawal charge" 

refers to "withdrawal charge" or "surrender fee" as those terms are used in the Contract: 

Except as provided below, any withdrawal charge specified in the Contract that is applicable to a withdrawal 

of amounts attributable to a lump sum payment or an installment payment will apply in the same manner to a 

withdrawal of amounts attributable to the same type of payment made to a Participant Roth Account. 

In the case of a withdrawal charge for a participant installment account that is based on the number of 

Purchase Payment Cycles or Deposit Cycles (Cycles) completed, the number of Cycles completed for the 

Participant Roth Account will be determined independently from the number of Cycles completed for any 

other participant installment account of the participant, with the following exception. At the time we first 

establish a Participant Roth Account or any other participant installment account for a participant, we will 

credit the new participant installment account with the same number of Purchase Payments or Deposits as 

were made, if any, to the existing participant installment account with the greatest number of Purchase 

Payments or Deposits. After the new participant installment account is established under this paragraph, the 

number of additional Cycles credited from that point forward to a participant installment account will be based 

   solely on the number of subsequent Purchase Payments or Deposits, if any, made to that particular

   participant installment account. This could result in a different number of Cycles completed for each

participant installment account. 

The statement below is added to Contribution Limits, as endorsed: 

Pre-tax salary reduction contributions and Roth after-tax salary reduction contributions are aggregated for 

purposes of applying the applicable dollar amount permitted under Code Sections 415 and 457, as applicable. 

E-RO457-11 

The description of Loans is amended as follows:
Unless specifically permitted by the terms of a plan and supported by the plan's administrator and record
keeper, a loan is not available from the Participant Roth Account. Absent such an exception, this means that
although the Participant Roth Account may be included in the calculation of the amount available for loan
("lienable"), money from the Participant Roth Account may not be part of a loan ("loanable"). Accordingly, the
amount available for a full or partial withdrawal from a Participant Roth Account will not be reduced by any
outstanding loan balance. Further, in the event of a loan default, no amount of the outstanding loan balance
will be deducted from the Participant Roth Account.
The effective date of this Endorsement is the latest of January 1, 2011, the date the Endorsement is attached to the
Contract, or on the effective date of the Contract.
	/s/Catherine H. Smith
	President
	ING Life Insurance and Annuity Company
E-RO457-11	2