EXHIBIT 99-2

                         OPINION AND CONSENT OF COUNSEL





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AMERICAS

US Legal Services


J. Neil McMurdie
Counsel
(860) 723-2229
Fax: (860) 723-2216
neil.mcmurdie@us.ing.com



April 28, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Attention:  Filing Desk

RE:    ING LIFE  INSURANCE AND ANNUITY COMPANY (FORMERLY AETNA LIFE INSURANCE
       AND ANNUITY  COMPANY) AND ITS VARIABLE LIFE ACCOUNT B
       POST-EFFECTIVE AMENDMENT NO. 18 TO THE REGISTRATION STATEMENT ON FROM S-6
       PROSPECTUS TITLE:  AETNAVEST PLUS
       SEC FILE NOS. 33-76018 AND 811-04536

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
under the Securities Act of 1933 pursuant to Rule 24f-2 under the Investment
Company Act of 1940.

In connection with this opinion, I have reviewed, or supervised the review of,
this Post-Effective Amendment No. 18 to the Registration Statement on Form S-6
(File No. 33-76018). This filing describes the AetnaVest Plus Flexible Premium
Variable Universal Life Insurance policies (the "Policies") offered by the
Company through its Variable Life Account B (the "Account"). I have also
examined, or supervised the examination of, 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. On the basis of this examination, it is my opinion that:

1.   The Company is a corporation duly organized and validly existing under the
     laws of the State of Connecticut.

2.   The Account is a separate account of the Company duly created and validly
     existing pursuant to the laws of the State of Connecticut.

3.   The assets of the Account will be owned by the Company. Under Connecticut
     law and the provisions of the Policies, the income, gains and losses,
     whether or not realized from assets allocated to the Account, must be
     credited to or charged against such Account, without regard to other
     income, gains or losses of the Company.


Hartford Site                                ING North America Insurance Company
151 Farmington Avenue, TS31
Hartford, CT 06156-8975


4.   The Policies provide that assets of the Account may not be charged with
     liabilities arising out of any other business the Company conducts, except
     to the extent that assets of the Account exceed its liabilities arising
     under the Policies.

5.   The Policies, when issued in accordance with the Prospectus constituting a
     part of the Registration Statement and upon compliance with applicable
     local law, will be legal and binding obligations of the Company in
     accordance with their respective terms.

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

Sincerely,

/s/ J. Neil McMurdie
--------------------
J. Neil McMurdie