Exhibit 24(b)(9)
Opinion and Consent of Counsel

               
ING LOGO
AMERICAS
US Legal Services

J. Neil McMurdie
Senior Counsel
Tel: 860.580.2824 | Fax: 860.580.4897
Email: neil.mcmurdie@us.ing.com

December 16, 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. 58 to Registration Statement on Form N-4
Prospectus Title: Opportunity Plus – Multiple Option Group Variable Annuity Contracts
File Nos.: 033-75962^* and 811-02513

                  
Dear 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 Statement (the “Registration
Statement”), as amended to the date hereof, and this Post-Effective Amendment No. 58. 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.

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/ J. Neil McMurdie

J. Neil McMurdie
                        

* 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 Statement: 033-75978.

Windsor Site
One Orange Way, C2N
Windsor, CT 06095-4774 ING North America Insurance Corporation