Exhibit 24(b)(9)
ING LOGO
AMERICAS
US Legal Services
J. Neil McMurdie
Senior Counsel
(860) 580-2824
Fax: (860) 580-4897
neil.mcmurdie@us.ing.com
April 12, 2011
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. 5 to the Registration Statement on Form N-4
Prospectus Title: ING Educator’s Direct
File Nos.: 333-153730 and 811-02513
Ladies and Gentlemen:
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 have reviewed the N-4 Registration, as amended to the date hereof, and
this Post-Effective Amendment No. 5. 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 purpose of such examination, I
have assumed the genuineness of all signatures on original documents and the conformity to the original
of all copies.
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.
Windsor Site	ING North America Insurance Corporation
One Orange Way, C2N
Windsor, CT 06095-4774

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Securities and Exchange Commission 

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/ J. Neil McMurdie 

J. Neil McMurdie