Attached files

file filename
S-1/A - REGISTRATION STATEMENT - VOYA RETIREMENT INSURANCE & ANNUITY Cofinal.htm
EX-4.I - MODIFIED SINGLE PREMIUM DEFERRED ANNUITY CONTRACT (5 YEAR) - VOYA RETIREMENT INSURANCE & ANNUITY Coiu-ia3089.htm
EX-24.I - POWERS OF ATTORNEY - VOYA RETIREMENT INSURANCE & ANNUITY Coiliacpoa052010.htm
EX-5 - OPINION AS TO LEGALITY - VOYA RETIREMENT INSURANCE & ANNUITY Comulti-index_opinionltr.htm
EX-4.VI - ING SELECT MULTI-INDEX 7 APPLICATION - VOYA RETIREMENT INSURANCE & ANNUITY Coapplication-153888_12142009.htm
EX-4.V - ING SELECT MULTI-INDEX 5 APPLICATION - VOYA RETIREMENT INSURANCE & ANNUITY Coapplication-152344_12142009.htm
EX-4.II - MODIFIED SINGLE PREMIUM DEFERRED ANNUITY CONTRACT (7 YEAR) - VOYA RETIREMENT INSURANCE & ANNUITY Coiu-ia3090.htm

Exhibit 16(a)(23)(i) - Consent of Ernst and Young LLP, Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Experts" in Pre-Effective Amendment No. 1 to the Registration Statement (Form S-1, No. 333-162420) and related Prospectus of ING Life Insurance and Annuity Company and to the incorporation by reference therein of our reports dated March 31, 2010 (except for Note 2, as to which the date is April 5, 2010), with respect to the consolidated financial statements and schedules of ING Life Insurance and Annuity Company included in its Annual Report (Form 10-K/A) for the year ended December 31, 2009, filed with the Securities and Exchange Commission, included in Part I within the Prospectus.

/s/ Ernst & Young LLP

Atlanta, Georgia
May 14, 2010