VOYA RETIREMENT INSURANCE & ANNUITY Co Watch

from S-3 3 pages Exhibit 16(3)(a): Restated Certificate of Incorporation (Amended and Restated as of October 1, 2007) of Ing Life Insurance and Annuity Company Amended and Restated Certificate of Incorporation of Ing Life Insurance and Annuity Company

from S-3 3 pages Exhibit 16(3)(a): Restated Certificate of Incorporation (Amended and Restated as of October 1, 2007) of Ing Life Insurance and Annuity Company Amended and Restated Certificate of Incorporation of Ing Life Insurance and Annuity Company

from S-3 1 page This Letter Acknowledges and Confirms Renewal to November 17, 2006 of the Principal Underwriting Agreements Each Effective as of November 17, 2000, Consistent With Paragraph 11(d) of Each Agreement. Such Agreements Cover Ing Life Insurance and Annuity Company on Behalf of Its General Account, as Well as Its Variable Annuity Accounts B, C, G, and I, Separate Account D and Variable Life Accounts B and C. Ing Life Insurance and Annuity Company on Behalf of Its General Account and Its Variable Annuity Accounts B, C, G and I, Separate Account D and Variable Life Accounts B and C By: /S/ Laurie M. Tillinghast Laurie M. Tillinghast Title: Vice President Acknowledged: Ing Financial Advisers, LLC By: /S/ David A. Kelsey David A. Kelsey Title: Vice President

from S-3 1 page Exhibit 16(1)(b): Form of First Amendment to Principal 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 First Amendment to Principal Underwriting Agreement

from S-3 2 pages Exhibit 16(1)(ii): Amendment, Dated September 6, 2017, to the Distribution Agreement Dated December 2, 2009, by and Between VOYA RETIREMENT INSURANCE and Annuity Company (Formerly Known as Ing Life Insurance and Annuity Company), Variable Annuity Account B and Directed Services LLC Amendment to Distribution Agreement

from S-3/A 2 pages Exhibit 16(1)(ii): Amendment, Dated September 6, 2017, to the Distribution Agreement Dated December 2, 2009, by and Between VOYA RETIREMENT INSURANCE and Annuity Company (Formerly Known as Ing Life Insurance and Annuity Company), Variable Annuity Account B and Directed Services LLC Amendment to Distribution Agreement

from S-3 2 pages Exhibit 16(1)(ii): Amendment, Dated September 6, 2017, to the Distribution Agreement Dated December 2, 2009, by and Between VOYA RETIREMENT INSURANCE and Annuity Company (Formerly Known as Ing Life Insurance and Annuity Company), Variable Annuity Account B and Directed Services LLC Amendment to Distribution Agreement

from S-3 2 pages Exhibit 16(5): Opinion as to Legality

from POS AM 2 pages Exhibit 16(5): Opinion as to Legality

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. 6 to the Registration Statement (Form S-3, No. 333-133157) 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 POS AM 1 page Exhibit 16

from S-3 1 page Gaa S-3 Opinion Letter

from POS AM 1 page /S/ Ernst & Young Llp

from POS AM 1 page Exhibit 16(a)(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. 5 to the Registration Statement (Form S-1, No. 333-133157) and Related Prospectus of Ing Life Insurance and Annuity Company and to the Incorporation by Reference Therein of Our Reports Dated March 31, 2011, 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, 2010, Filed With the Securities and Exchange Commission. /S/ Ernst & Young Llp Atlanta, Georgia April 20, 2011

from POS AM 1 page /S/ Ernst & Young Llp

from POS AM 1 page /S/ Ernst & Young Llp

from S-1 1 page Exhibit 16 (A)(21) Subsidiaries of the Registrant Ing Life Insurance and Annuity Company Subsidiary State of Incorporation Directed Services LLC Delaware Ing Financial Advisers, LLC Delaware

from POS AM 1 page /S/ Ernst & Young Llp

from POS AM 1 page /S/ Ernst & Young Llp

from POS AM ~20 pages Signature /S/ Catherine H. Smith Catherine H. Smith, President and Director Power of Attorney