VOYA RETIREMENT INSURANCE & ANNUITY Co Watch

from S-3 4 pages Exhibit 16(1)(a): Underwriting Agreement Dated November 17, 2006, Between Ing Life Insurance and Annuity Company and Ing Financial Advisers, LLC Principal Underwriting Agreement

from S-3 4 pages Exhibit 16(1)(a): Underwriting Agreement Dated November 17, 2006, Between Ing Life Insurance and Annuity Company and Ing Financial Advisers, LLC Principal Underwriting Agreement

from S-3 ~5 pages Exhibit16(1)(a): Underwriting Agreement Dated November 17, 2000, Between Aetna Life Insurance and Annuity Company and Aetna Investment Services, LLC Underwriting Agreement Dated November 17, 2000 Between Aetna Life Insurance and Annuity Company and Aetna Investment Services, Inc. Principal Underwriting Agreement

from S-3 4 pages Exhibit 16(1)(a): Form of Underwriting Agreement by and Between Aetna Insurance Company of America and Variable Annuity Account I and Variable Annuity Account II and Aetna Life Insurance and Annuity Company Form of Principal Underwriting Agreement

from S-3 7 pages Exhibit 16(1)(i): Distribution Agreement, Dated December 2, 2009, by and Between Ing Life Insurance and Annuity Company, Variable Annuity Account B and Directed Services LLC Distribution Agreement

from S-3/A 7 pages Exhibit 16(1)(i): Distribution Agreement, Dated December 2, 2009, by and Between Ing Life Insurance and Annuity Company, Variable Annuity Account B and Directed Services LLC Distribution Agreement

from S-3 7 pages Exhibit 16(1)(i): Distribution Agreement, Dated December 2, 2009, by and Between Ing Life Insurance and Annuity Company, Variable Annuity Account B and Directed Services LLC Distribution Agreement

from S-3 1 page Exhibit 16(4)(vii): Name Change Endorsement (Evnmghc (09/14)) VOYA RETIREMENT INSURANCE and Annuity Company Endorsement

from POS AM 1 page Exhibit 16(4)(vii): Name Change Endorsement (Evnmghc (09/14)) VOYA RETIREMENT INSURANCE and Annuity Company Endorsement

from POS AM ~1 page Iliac Ga Annual Update Opinion of Counsel 4.30.12

from POS AM 1 page Exhibit 16(23)(a) - Consent of Ernst and Young Llp, Independent Registered Public Accounting Firm We Consent to the Reference to Our Firm Under the Caption "Experts" in Post-Effective Amendment No. 7 to the Registration Statement (Form S-3, No. 333-130827) and Related Prospectus of Ing Life Insurance and Annuity Company and to the Incorporation by Reference Therein of Our Reports Dated March 27, 2012, With Respect to the Consolidated Financial Statements and Schedules of Ing Life Insurance and Annuity Company Included in Its Annual Report (Form 10-K) for the Year Ended December 31, 2011, Filed With the Securities and Exchange Commission. /S/ Ernst & Young Llp Atlanta, Georgia April 17, 2012

from S-3 1 page Gaa S-3 Acceleration Request

from POS AM 1 page Exhibit 16

from POS AM ~1 page Pea # 5 133157 Annual Update Opinion of Counsel

from POS AM 1 page Exhibit 16(5)(a) Opinon and Consent of Counsel

from POS AM 1 page Exhibit 16

from S-1 1 page Gaa S-1 Exhibit 16(5) Opinion Letter

from POS AM 1 page Exhibit 16(a)(5) Opinion and Consent of Counsel for 333-158492 Pea #2

from POS AM 1 page Exhibit 16(a)(5) Opinion and Consent of Counsel for 333-158492

from POS AM 1 page Exhibit 16(a)(5) Opinion as to Legality