Exhibit 24(b)(9)
AMERICAS
US Legal Services
J. Neil McMurdie
Senior Counsel
(860) 580-2824
Fax: (860) 580-4897
Neil.mcmurdie@us.ing.com
December 20, 2012
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Filing Desk
Re: ING Life Insurance and Annuity Company (formerly Aetna Life Insurance and
	Annuity Company) and its Variable Annuity Account C
	Post-Effective Amendment No. 48 to Registration Statement on Form N-4
	Prospectus Title: ING Pension IRA
	File Nos. 033-75988* 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”).
*	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 prospectuses
	relating to the securities covered by the following earlier Registration Statements: 033-75972; 033-76024; and
	033-89858.
Windsor Site		ING North America Insurance Corporation
One Orange Way, C2N
Windsor, CT 06095-4774

In connection with this opinion, I have reviewed the N-4 Registration, as amended to the date 

hereof, and this Post-Effective Amendment No. 48. 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. 

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