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     <TD noWrap align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Registration No. 333-___________</FONT>&nbsp;</TD></TR></TABLE><BR>
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     <TD align=center width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>As filed with the Securities and Exchange Commission on April 2<FONT face="Times New Roman" size=2>9</FONT>, 2010</FONT></TD></TR>
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     <TD align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>UNITED STATES</FONT></B></TD></TR>
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     <TD align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>SECURITIES AND EXCHANGE COMMISSION</FONT></B></TD></TR>
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     <TD align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Washington, D.C. 20549</FONT></B></TD></TR>
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     <TD align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">FORM S-1</FONT></B></TD></TR>
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     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</FONT></B>&nbsp;</TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=5>ING LIFE INSURANCE AND ANNUITY COMPANY</FONT></B>&nbsp;</TD></TR></TABLE><BR>
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     <TD noWrap align=center width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(Exact name of registrant as specified in its charter)</FONT>&nbsp;</TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Connecticut</FONT></TD></TR>
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     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(State or other jurisdiction of incorporation or organization)</FONT>&nbsp;</TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>6311</FONT></TD></TR>
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     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(Primary Standard Industrial Classification Code Number)</FONT>&nbsp;</TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>71-0294708</FONT></TD></TR>
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     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(I.R.S. Employer Identification Number)</FONT></TD></TR>
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     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>One Orange Way</FONT></TD></TR>
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     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Windsor, Connecticut 06095-4774</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1-800-262-3862</FONT></TD></TR>
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     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(Address, including zip code, and telephone number,</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>including area code, of registrant's principal executive offices)</FONT>&nbsp;</TD></TR>
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     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>John S. (Scott) Kreighbaum, Esq.</FONT></TD></TR>
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     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>ING</FONT></TD></TR>
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     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1475 Dunwoody Drive</FONT></TD></TR>
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     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>West Chester, PA 19380-1478</FONT></TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(610) 425-3404</FONT></TD></TR>
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     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(Name, address, including zip code, and telephone number,</FONT>&nbsp;</TD></TR>
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     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>including area code, of agent for service)</FONT></TD></TR></TABLE><BR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>As soon as practicable after the effective date of this registration statement</FONT>&nbsp;</TD></TR>
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     <TD align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(Approximate date of commencement of proposed sale to the public)</FONT></TD></TR></TABLE><BR>
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     <TD noWrap><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>If any of the securities being registered to this Form are to be offered on a delayed or continuous basis pursuant to</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Rule 415 under the Securities Act of 1933, check the following box.</FONT><FONT face=Wingdings-Regular,WingDings size=2>&#254;</FONT><BR>
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<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act,</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>please check the following box and list the Securities Act registration statement number of the earlier effective</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>registration statement for the same offering.</FONT><FONT face=Wingdings-Regular,WingDings size=2>&#168;</FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>following box and list the Securities Act registration statement number of the earlier effective registration statement</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>for the same offering.</FONT><FONT face=Wingdings-Regular,WingDings size=2>&#168;</FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>following box and list the Securities Act registration statement number of the earlier effective registration statement</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>for the same offering.</FONT><FONT face=Wingdings-Regular,WingDings size=2>&#168;</FONT></TD></TR></TABLE></P>
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     <TD noWrap><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer,</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>or a smaller reporting company. See the definitions of &#147;large accelerated filer,&#148; &#147;accelerated filer&#148; and &#147;smaller</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>reporting company&#148; in Rule 12b-2 of the Exchange Act.</FONT><FONT face=Wingdings-Regular,WingDings size=2>&#168;</FONT></TD></TR></TABLE></P>
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     <TD noWrap align=left width="68%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Large accelerated filer </FONT><FONT face=Wingdings-Regular,WingDings size=2>&#168;</FONT>&nbsp;</TD>
     <TD noWrap align=left width="31%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Accelerated Filer </FONT><FONT face=Wingdings-Regular,WingDings size=2>&#168;</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Non-accelerated filer </FONT><FONT face=Wingdings-Regular,WingDings size=2>&#254; </FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(Do not check if a smaller reporting company)</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Smaller reporting company </FONT><FONT face=Wingdings-Regular,WingDings size=2>&#168;</FONT>&nbsp;</TD></TR></TABLE><BR>
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     <TD noWrap><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Pursuant to Rule 429 under the Securities Act of 1933, the prospectus referenced herein also relates to Registration</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Statement Nos. 333-162140 and 333-164981, as last amended and filed with the United States Securities and</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Exchange Commission (&#147;SEC&#148;) on April 7, 2010.</FONT></TD></TR></TABLE></P>
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     <TD align=center colSpan=5><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Calculation of Registration Fee</FONT></B></TD></TR>
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     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Title of Each Class of</FONT>&nbsp;</TD>
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     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Securities to be</FONT>&nbsp;</TD>
     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Amount to be Registered</FONT>&nbsp;</TD>
     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Proposed Maximum</FONT>&nbsp;</TD>
     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Proposed Maximum</FONT>&nbsp;</TD>
     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Amount of Registration</FONT>&nbsp;</TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Registered</FONT>&nbsp;</TD>
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     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Offering Price Per Unit</FONT>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Aggregate Offering Price</FONT>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Fee</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Interests in Single</FONT>&nbsp;</TD>
     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>*</FONT>&nbsp;</TD>
     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>*</FONT>&nbsp;</TD>
     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>$250,000,000**</FONT>&nbsp;</TD>
     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>$17,825.00</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Premium Deferred</FONT>&nbsp;</TD>
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     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Modified Guaranteed</FONT>&nbsp;</TD>
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     <TD noWrap align=center width="17%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=1>Annuity Contracts</FONT>&nbsp;</TD>
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     <TD noWrap align=left width="18%">&nbsp;</TD></TR></TABLE><BR>
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     <TD noWrap align=left width="2%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>*</FONT>&nbsp;</TD>
     <TD noWrap align=left width="97%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>The proposed maximum aggregate offering price is estimated solely for the purpose of determining the</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>registration fee. The amount to be registered and the proposed maximum offering price per unit are not</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>applicable as these securities are not issued in predetermined amounts or units.</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>** Pursuant to Rule 429 under the 1933 Act, unsold securities previously registered under Registration Statement</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Nos. 333-162140 and 333-164981 are also being carried forward to this Registration Statement.</FONT>&nbsp;</TD></TR></TABLE><BR>
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     <TD align=center width="100%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>PART I</FONT></B></TD></TR>
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     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>INFORMATION REQUIRED IN THE PROSPECTUS</FONT></B>&nbsp;</TD></TR></TABLE><BR>
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     <TD noWrap><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Part I of Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 (File No. 333-164981), as filed</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>with the United States Securities and Exchange Commission (&#147;SEC&#148;) on April 7, 2010 is incorporated herein by</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>reference and made a part of this Registration Statement.</FONT></TD></TR></TABLE></P>
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     <TD noWrap align=center width="86%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>PART II</FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>INFORMATION NOT REQUIRED IN PROSPECTUS</FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=left colSpan=2><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2><U>Item 13.</U></FONT></B> <B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2><U>Other Expenses of Issuance and Distribution</U></FONT></B><U>&nbsp;</U></TD></TR></TABLE><BR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Not Applicable.</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2><U>Item 14. Indemnification of Directors and Officers</U></FONT></B>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Section 33-779 of the Connecticut General Statutes (&#147;CGS&#148;) provides that a corporation may provide</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>indemnification of or advance expenses to a director, officer, employee or agent only as permitted by Sections 33-</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>770 to 33-778, inclusive, of the CGS. Reference is hereby made to Section 33-771(e) of the CGS regarding</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>indemnification of directors and Section 33-776(d) of CGS regarding indemnification of officers, employees and</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>agents of Connecticut corporations. These statutes provide in general that Connecticut corporations incorporated</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>prior to January 1, 1997 shall, except to the extent that their certificate of incorporation expressly provides</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>otherwise, indemnify their directors, officers, employees and agents against &#147;liability&#148; (defined as the obligation to</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>pay a judgment, settlement, penalty, fine, including an excise tax assessed with respect to an employee benefit plan,</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>or reasonable expenses incurred with respect to a proceeding) when (1) a determination is made pursuant to Section</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>33-775 that the party seeking indemnification has met the standard of conduct set forth in Section 33-771 or (2) a</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>court has determined that indemnification is appropriate pursuant to Section 33-774. Under Section 33-775, the</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>determination of and the authorization for indemnification are made (a) by two or more disinterested directors, as</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>defined in Section 33-770(3); (b) by special legal counsel; (c) by the shareholders; or (d) in the case of</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>indemnification of an officer, agent or employee of the corporation, by the general counsel of the corporation or</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>such other officer(s) as the board of directors may specify. Also, Section 33-772 with Section 33-776 provide that a</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>corporation shall indemnify an individual who was wholly successful on the merits or otherwise against reasonable</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>expenses incurred by him in connection with a proceeding to which he was a party because he is or was a director,</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>officer, employee, or agent of the corporation. Pursuant to Section 33-771(d), in the case of a proceeding by or in</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>the right of the corporation or with respect to conduct for which the director, officer, agent or employee was</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>adjudged liable on the basis that he received a financial benefit to which he was not entitled, indemnification is</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>limited to reasonable expenses incurred in connection with the proceeding against the corporation to which the</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>individual was named a party.</FONT>&nbsp;</TD></TR></TABLE><BR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>A corporation may procure indemnification insurance on behalf of an individual who is or was a director of the</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>corporation. Consistent with the laws of the State of Connecticut, ING America Insurance Holdings, Inc. maintains</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Professional Liability and fidelity bond insurance policies issued by an international insurer. The policies cover</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>ING America Insurance Holdings, Inc. and any company in which ING America Insurance Holdings, Inc. has a</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>controlling financial interest of 50% or more. These policies include the principal underwriter, as well as the</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>depositor and any/all assets under the care, custody and control of ING America Insurance Holdings, Inc. and/or its</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>subsidiaries. The policies provide for the following types of coverage: errors and omissions/professional liability,</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>employment practices liability, and fidelity/crime.</FONT>&nbsp;</TD></TR>
<TR>
     <TD>&nbsp;</TD></TR>
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     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2><U>Item 15. Recent Sales of Unregistered Securities</U></FONT></B>&nbsp;</TD></TR>
<TR>
     <TD>&nbsp;</TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Not Applicable.</FONT>&nbsp;</TD></TR>
<TR>
     <TD>&nbsp;</TD></TR>
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     <TD noWrap align=left><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2><U>Item 16. Exhibits and Financial Statement Schedules</U></FONT></B>&nbsp;</TD></TR></TABLE><BR>
<TABLE cellSpacing=0 border=0>
<TR>
     <TD width="4%"></TD>
     <TD width="10%"></TD>
     <TD width="84%"></TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(a)</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Exhibits:</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR>
     <TD colSpan=3>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(1)(i)</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Distribution Agreement between ING Life Insurance and Annuity Company on behalf of Variable</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Annuity Account B and Directed Services, LLC, dated December 2, 2009 </FONT><FONT face="SymbolMT,Times New Roman,Times,serif" size=2>&#183; </FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Incorporated herein by</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>reference to Pre-Effective Amendment Registration Statement on Form S-1 for ING Life Insurance</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>and Annuity Company as filed with the Securities and Exchange Commission on December 31,</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2009 (File No. 333-162140).</FONT>&nbsp;</TD></TR></TABLE><BR>
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<TR>
     <TD width=7%></TD>
     <TD width=92%></TD></TR>
<TR valign="bottom">
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(3)(i)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Restated Certificate of Incorporation (amended and restated as of October 1, 2007) of ING Life</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Insurance and Annuity Company </FONT><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;</FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Incorporated by reference to ING Life Insurance and Annuity</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Company annual report on Form 10-K (File No. 033-23376), as filed on March 31, 2008.</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=2> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(3)(ii)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Amended and Restated By-Laws of ING Life Insurance and Annuity Company, effective October 1,</FONT>&nbsp;</TD> </TR>
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     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">2007 </FONT><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;</FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Incorporated by reference to the ING Life Insurance and Annuity Company annual report on</FONT>&nbsp;</TD> </TR>
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     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Form 10-K (File No. 033-23376), as filed on March 31, 2008.</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=2> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(4)(i)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Single Premium Deferred Modified Guaranteed Annuity Contract (IU-IA-3096) </FONT><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;</FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Incorporated herein</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">by reference to Initial Registration Statement on Form S-1 for ING Life Insurance and Annuity</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Company as filed with the Securities and Exchange Commission on September 25, 2009 (File No.</FONT>&nbsp;</TD> </TR>
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     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">333-162140).</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=2> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(4)(ii)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">IRA Endorsement (IU-RA-4021) </FONT><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Incorporated herein by reference to Pre-Effective Amendment</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Registration Statement on Form S-1 for ING Life Insurance and Annuity Company as filed with the</FONT>&nbsp;</TD> </TR>
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     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Securities and Exchange Commission on December 31, 2009 (File No. 333-162140).</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=2> &nbsp;</TD> </TR>
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     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(4)(iii)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Roth IRA Endorsement (IU-RA-4022) </FONT><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Incorporated herein by reference to Pre-Effective</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Amendment Registration Statement on Form S-1 for ING Life Insurance and Annuity Company as</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">filed with the Securities and Exchange Commission on December 31, 2009 (File No. 333-162140).</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=2> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(4)(iv)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Single Premium Deferred Modified Guaranteed Annuity Application (153740)(12/14/2009) </FONT><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Incorporated herein by reference to Pre-Effective Amendment Registration Statement on Form S-1</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">for ING Life Insurance and Annuity Company as filed with the Securities and Exchange Commission</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">on December 31, 2009 (File No. 333-162140).</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=2> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(4)(v)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Single Premium Deferred Modified Guaranteed Annuity Application (153740) (02/01/2010) </FONT><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Incorporated herein by reference to Post-Effective Amendment No. 1 to Registration Statement on</FONT>&nbsp;</TD> </TR>
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     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Form S-1 for ING Life Insurance and Annuity Company as filed with the Securities and Exchange</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Commission on April 7, 2010 (File No. 333-164981).</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=2> &nbsp;</TD> </TR>
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     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(5)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Opinion as to Legality, attached.</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=2> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(10)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Material contracts are listed under Item 15 in the Company&#146;s Form 10-K/A for the fiscal year ended</FONT>&nbsp;</TD> </TR>
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     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December 31, 2009, as filed with the Securities and Exchange Commission on April 5, 2010. Each</FONT>&nbsp;</TD> </TR>
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     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">of the Exhibits so listed is incorporated by reference as indicated in the reports.</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=2> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(21)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Subsidiaries of the Registrant </FONT><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183; </FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Incorporated herein by reference to Item 28 in Post-Effective</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Amendment No. 28 to Registration Statement on Form N-6 for Select*Life Variable Account of</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ReliaStar Life Insurance Company (File No. 033-57244), as filed with the Securities and Exchange</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Commission on April 6, 2010.</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=2> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(23)(i)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Consent of Independent Registered Public Accounting Firm, attached.</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=2> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(23)(ii)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Consent of Legal Counsel (included in Exhibit (5) above).</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=2> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(24)(i)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Powers of Attorney, included in signature page.</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=2> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(24)(ii)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Certificate of Resolution Authorizing Signature by Power of Attorney </FONT><FONT size=2 face="SymbolMT,Times New Roman,Times,serif">&#183;</FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Incorporated by reference to</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Post-Effective Amendment No. 5 to Registration Statement on Form N-4 (File No. 033-75986), as</FONT>&nbsp;</TD> </TR>
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     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">filed on April 12, 1996.</FONT>&nbsp;</TD> </TR> </TABLE><BR>
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     <TD width="5%"></TD>
     <TD width="94%"></TD></TR>
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     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(b)</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Financial Statement Schedules:</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>ING Life Insurance and Annuity Company Form 10-K/A, for the fiscal year ended December 31, 2009, is</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>incorporated by reference in the prospectus. Exhibits other than those listed above are omitted because</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>they are not required or are not applicable.</FONT>&nbsp;</TD></TR></TABLE><BR>
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     <TD width="5%"></TD>
     <TD width="9%"></TD>
     <TD width="6%"></TD>
     <TD width="79%"></TD></TR>
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     <TD noWrap align=left colSpan=4><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2><U>Item 17. Undertakings</U></FONT></B>&nbsp;</TD></TR>
<TR>
     <TD colSpan=4>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left colSpan=4><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>The undersigned registrant hereby undertakes as follows, pursuant to Item 512 of Regulation S-K:</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=4>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(a)</FONT>&nbsp;</TD>
     <TD noWrap align=left colSpan=3><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Rule 415 offerings:</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=4>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(1)</FONT>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>To file, during any period in which offers or sales of the registered securities are being made, a</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>post-effective amendment to this registration statement:</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=4>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(i)</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=4>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(ii)</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>To reflect in the prospectus any facts or events arising after the effective date of the</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>registration statement (or the most recent post-effective amendment thereof) which,</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>individually or in the aggregate, represent a fundamental change in the information set</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>forth in the registration statement; and</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=4>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(iii)</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>To include any material information with respect to the plan of distribution not</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>previously disclosed in the registration statement or any material changes to such</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>information in the registration statement.</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=4>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(2)</FONT>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>That, for the purpose of determining any liability under the Securities Act of 1933, each such post-</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>effective amendment shall be deemed to be a new registration statement relating to the securities</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>offered therein, and the offering of such securities at that time shall be deemed to be the initial</FONT>&nbsp;</TD></TR>
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     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>bona fide offering thereof.</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=4>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(3)</FONT>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>To remove from registration by means of a post-effective amendment any of the securities being</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>registered which remain unsold at the termination of the offering.</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=4>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(5)(ii)</FONT>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>That for, the purpose of determining liability under the Securities Act of 1933 to any purchaser,</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>offering, other than registration statements relying on Rule 430B or other than prospectuses filed</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>in reliance on Rule 430A shall be deemed to be part of and included in the registration statement</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>as of the date it is first used after effectiveness. Provided, however, that no statement made in a</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>registration statement or prospectus that is part of the registration statement or made in a document</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>incorporated or deemed incorporated by reference into the registration statement or prospectus that</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>is part of the registration statement will, as to a purchaser with a time of contract of sale prior to</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>such first use, supersede or modify any statement that was made in the registration statement or</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>prospectus that was part of the registration statement or made in any such document immediately</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>prior to such date of first use.</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=4>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(6)</FONT>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>That, for the purpose of determining liability of the registrant under the Securities Act of 1933 to</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>any purchaser in the initial distribution of the securities, the undersigned registrant undertakes that</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>in a primary offering of securities of the undersigned registrant pursuant to this registration</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>statement, regardless of the underwriting method used to sell the securities to the purchaser, if the</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>securities are offered or sold to such purchaser by means of any of the following communications,</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>such securities to such purchaser:</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=4>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(i)</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Any preliminary prospectus or prospectus of the undersigned registrant relating to the</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>offering required to be filed pursuant to Rule 424;</FONT>&nbsp;</TD></TR></TABLE><BR>
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<TABLE border=0 cellspacing=0>
<TR>
     <TD width=5%></TD>
     <TD width=15%></TD>
     <TD width=79%></TD></TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(ii)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Any free writing prospectus relating to the offering prepared by or on behalf of the</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">undersigned registrant or used or referred to by the undersigned registrant;</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=3> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(iii)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">The portion of any other free writing prospectus relating to the offering containing</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">material information about the undersigned registrant or its securities provided by or on</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">behalf of the undersigned registrant; and (iv) any other communication that is an offer in</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">the offering made by the undersigned registrant to the purchaser.</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=3> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(iv)</FONT>&nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Any other communication that is an offer in the offering made by the undersigned</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">registrant to the purchaser.</FONT>&nbsp;</TD> </TR>
<TR>
     <TD colspan=3> &nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(h)</FONT>&nbsp;</TD>
     <TD align=left nowrap colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Request for Acceleration of Effective Date: Insofar as indemnification for liabilities arising under the</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Securities and Exchange Commission such indemnification is against public policy as expressed in the Act</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director,</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">officer or controlling person in connection with the securities being registered, the registrant will, unless in</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">appropriate jurisdiction the question whether such indemnification by it is against public policy as</FONT>&nbsp;</TD> </TR>
<TR valign="bottom">
     <TD align=left nowrap> &nbsp;</TD>
     <TD align=left nowrap colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">expressed in the Act and will be governed by the final adjudication of such issue.</FONT>&nbsp;</TD> </TR> </TABLE><BR>
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<TABLE style="WIDTH: 518px; HEIGHT: 116px" cellSpacing=0 border=0>
<TR vAlign=bottom>
     <TD align=center width="100%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>SIGNATURES</FONT></B></TD></TR>
<TR>
     <TD>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>As required by the Securities Act of 1933, the Registrant has duly caused this Registration Statement on Form S-1 to</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>be signed on its behalf by the undersigned, thereunto duly authorized in the City of West Chester, Commonwealth of</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Pennsylvania, on this 2<FONT face="Times New Roman" size=2>9</FONT></FONT><SUP><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>th </FONT></SUP><FONT face="TimesNewRomanPSMT,Times New &#13;&#10;Roman,Times,serif" size=2>day of April, 2010.</FONT>&nbsp;</TD></TR></TABLE><BR>
<TABLE cellSpacing=0 border=0>
<TR vAlign=bottom>
     <TD noWrap align=left width="7%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>By:</FONT>&nbsp;</TD>
     <TD noWrap align=left width="92%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>ING LIFE INSURANCE AND ANNUITY COMPANY</FONT></B>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><I><FONT face="TimesNewRomanPS-ItalicMT,Times New Roman,Times,serif" size=2>(REGISTRANT)</FONT></I>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>By:</FONT>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Catherine H. Smith</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Catherine H. Smith</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>President (principal executive officer)</FONT>&nbsp;</TD></TR></TABLE><BR>
<P align=left>
<TABLE>
<TR>
     <TD noWrap><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>As required by the Securities Act of 1933, this Registration Statement has been signed by the following persons in the</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>capacities and on the dates indicated. Each person whose signature appears below hereby constitutes and appoints,</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>John S. (Scott) Kreighbaum, J. Neil McMurdie, Nicholas Morinigo and Michael Pignatella, and each of them</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>individually, such person&#146;s true and lawful attorneys and agents with full power of substitution and resubstitution for</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>him or her and in his or her name, place and stead, in any and all capacities, to sign for such person and in such</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>person&#146;s name and capacity indicated below, any and all amendments to this Registration Statement, hereby ratifying</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>and confirming such person&#146;s signature as it may be signed by said attorneys to any and all amendments (pre-</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>effective and post-effective amendments). This Registration has been signed by the following persons in the</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>capacities indicated on April 29, 2010.</FONT></TD></TR></TABLE></P>
<TABLE style="WIDTH: 503px; HEIGHT: 657px" cellSpacing=0 border=0>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left width="17%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Signatures</FONT></B>&nbsp;</TD>
     <TD noWrap align=left width="41%"></TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left width="42%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>Titles</FONT></B>&nbsp;</TD></TR>
<TR>
     <TD colSpan=3>&nbsp;</TD></TR>
<TR>
     <TD colSpan=3>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Catherine H. Smith</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Catherine H. Smith</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>President and Director</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD align=left colSpan=3><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (principal executive officer)</FONT></TD></TR>
<TR>
     <TD colSpan=3>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ T. J. McInerney</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Thomas J. McInerney</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Director and Chairman</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=3>&nbsp;</TD></TR>
<TR>
     <TD colSpan=3>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Ewout Steenbergen</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Ewout Steenbergen</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Director, Executive Vice President and Chief Financial Officer</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD align=left colSpan=3><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (principal financial officer)</FONT></TD></TR>
<TR>
     <TD colSpan=3>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Steven T. Pierson</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Steven T. Pierson</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Senior Vice President and Chief Accounting Officer</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD align=center colSpan=3><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(principal accounting officer)</FONT></TD></TR>
<TR>
     <TD colSpan=3>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Donald W. Britton</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Donald W. Britton</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Director</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=3>&nbsp;</TD></TR>
<TR>
     <TD colSpan=3>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Robert G. Leary</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Robert G. Leary</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Director</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=3>&nbsp;</TD></TR>
<TR>
     <TD colSpan=3>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Michael S. Smith</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Michael S. Smith</FONT>&nbsp;</TD>
     <TD noWrap align=left></TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Director</FONT>&nbsp;</TD></TR></TABLE><BR>
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<TR vAlign=bottom>
     <TD noWrap align=left width="30%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>State of New York</FONT>&nbsp;</TD>
     <TD noWrap align=left width="69%">&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>County of New York</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>On the 29</FONT><SUP><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>th </FONT></SUP><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>day of April in the year 2010, before me, the undersigned, personally appeared Ewout Steenbergen,</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>instrument.</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Helen M. Scheuer</FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Helen M. Scheuer</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public, State of New York</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>No. 01SC352985</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Qualified in New York County</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Commission Expires 4-30-2011</FONT>&nbsp;</TD></TR></TABLE><BR>
<TABLE style="WIDTH: 605px; HEIGHT: 304px" cellSpacing=0 border=0>
<TR vAlign=bottom>
     <TD noWrap align=left width="31%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>State of New York</FONT>&nbsp;</TD>
     <TD noWrap align=left width="68%">&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>County of New York</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>On the 29</FONT><SUP><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>th </FONT></SUP><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>day of April in the year 2010, before me, the undersigned, personally appeared Robert G. Leary,</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>instrument.</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Helen M. Scheuer</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Helen M. Scheuer</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public, State of New York</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>No. 01SC352985</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Qualified in New York County</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Commission Expires 4-30-2011</FONT>&nbsp;</TD></TR></TABLE><BR>
<P align=left>
<TABLE>
<TR>
     <TD noWrap><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>CAUTION TO THE PRINCIPAL: Your Power of Attorney is an important document. As the &#147;principal,&#148;</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>you give the person whom you choose (your &#147;agent&#148;) authority to spend your money and sell or dispose</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>of your property during your lifetime without telling you. You do not lose your authority to act even</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>though you have given your agent similar authority.</FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>When your agent exercises this authority, he or she must act according to any instructions you have</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>provided or, where there are no specific instructions, in your best interest. &#147;Important Information for the</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Agent&#148; at the end of this document describes your agent&#146;s responsibilities.</FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Your agent can act on your behalf only after signing the Power of Attorney before a notary public.</FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>You can request information from your agent at any time. If you are revoking a prior Power of Attorney</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>by executing this Power of Attorney, you should provide written notice of the revocation to your prior</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>agent(s) and to the financial institutions where your accounts are located.</FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>You can revoke or terminate your Power of Attorney at any time for any reason as long as you are of</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>sound mind. If you are no longer of sound mind, a court can remove an agent for acting improperly.</FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Your agent cannot make health care decisions for you. You may execute a &#147;Health Care Proxy&#148; to do this.</FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>The law governing Powers of Attorney is contained in the New York General Obligations Law, Article 5,</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Title 15. This law is available at a law library, or online through the New York State Senate or Assembly</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>websites, </FONT><U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" color=#0000ff size=2>www.senate.state.ny.us </FONT></U><FONT face="TimesNewRomanPSMT,Times New &#13;&#10;Roman,Times,serif" size=2>or </FONT><U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" color=#0000ff size=2>www.assembly.state.ny.us</FONT></U><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>.</FONT><BR>
<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>If there is anything about this document that you do not understand, you should ask a lawyer of your own</FONT><BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>choosing to explain it to you.</FONT></TD></TR></TABLE></P>
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<TR vAlign=bottom>
     <TD noWrap align=left width="36%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Signature of Agents:</FONT>&nbsp;</TD>
     <TD noWrap align=left width="63%">&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>State of Pennsylvania</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ John S. Kreighbaum</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>County of Chester</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>John S. (Scott ) Kreighbaum</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>On this, the 29th day of April, 2010, before me Michael T. Zelinsky,</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>the undersigned officer, personally appeared John S. (Scott)</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Commonwealth of Pennsylvania</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Kreighbaum, known to me (or satisfactorily proven) to be the person</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notarial Seal</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>whose name is subscribed as attorney in fact for Ewout Steenbergen,</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Michael T. Zelinsky, Notary Public</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>and acknowledged that he executed the same as the act of his principal</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>West Whiteland Twp., Chester County</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>for the purposes therein contained.</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>My Commission Expires Jan. 31, 2012</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <U>/s/ Michael T. Zelinsky</U></FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>State of Pennsylvania</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Nicholas Morinigo</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>County of Chester</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Nicholas Morinigo</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>On this, the 2<FONT face="Times New Roman" size=2>9</FONT>th day of April, 2010, before me Michael T. Zelinsky,</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>the undersigned officer, personally appeared Nicholas Morinigo,</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Commonwealth of Pennsylvania</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>known to me (or satisfactorily proven) to be the person whose name is</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notarial Seal</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>subscribed as attorney in fact for Ewout Steenbergen, and</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Michael T. Zelinsky, Notary Public</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>acknowledged that he executed the same as the act of his principal for</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>West Whiteland Twp., Chester County</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>the purposes therein contained.</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>My Commission Expires Jan. 31, 2012</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <U>/s/ Michael T. Zelinsky</U></FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>State of Connecticut</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ J. Neil McMurdie</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>County of Hartford Town of Windsor</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>J. Neil McMurdie</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>The foregoing instrument was executed and acknowledged before me</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>this 2<FONT face="Times New Roman" size=2>9</FONT>th day of April, 2010, by J. Neil McMurdie, as attorney in fact</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Nicole L. Molleur</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>on behalf of Ewout Steenbergen.</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public Within and for</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>The State of Connecticut</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>My commission expires: Nov. 30, 2014</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2><U>/s/ Nicole L. Molleur</U></FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>State of Connecticut</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Michael A. Pignatella</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>County of Hartford Town of Windsor</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Michael A. Pignatella</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>The foregoing instrument was executed and acknowledged before me</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>this 2<FONT face="Times New Roman" size=2>9</FONT>th day of April, 2010, by Michael A. Pignatella, as attorney in</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Nicole L. Molleur</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>fact on behalf of Ewout Steenbergen.</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public Within and for</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>The State of Connecticut</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>My commission expires: Nov. 30, 2014</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2><U>/s/ Nicole L. Molleur</U></FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public</FONT>&nbsp;</TD></TR></TABLE><BR>
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     <TD noWrap align=left width="36%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Signature of Agents:</FONT>&nbsp;</TD>
     <TD noWrap align=left width="63%">&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ John S. Kreighbaum</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>State of Pennsylvania</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>John S. (Scott ) Kreighbaum</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>County of Chester</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>On this, the 2<FONT face="Times New Roman" size=2>9</FONT>th day of April, 2010, before me Michael T. Zelinsky,</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Commonwealth of Pennsylvania</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>the undersigned officer, personally appeared John S. (Scott)</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notarial Seal</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Kreighbaum, known to me (or satisfactorily proven) to be the person</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Michael T. Zelinsky, Notary Public</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>whose name is subscribed as attorney in fact for Robert G. Leary, and</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>West Whiteland Twp., Chester County</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>acknowledged that he executed the same as the act of his principal for</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>My Commission Expires Jan. 31, 2012</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>the purposes therein contained.</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></TD></TR>
<TR>
     <TD colSpan=2><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <U>/s/ Michael T. Zelinsky</U></FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;State of Pennsylvania</FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Nicholas Morinigo</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>County of Chester</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Nicholas Morinigo</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>On this, the 2<FONT face="Times New Roman" size=2>9</FONT>th day of April, 2010, before me Michael T. Zelinsky,</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>the undersigned officer, personally appeared Nicholas Morinigo,</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Commonwealth of Pennsylvania</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>known to me (or satisfactorily proven) to be the person whose name is</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notarial Seal</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>subscribed as attorney in fact for Robert G. Leary, and acknowledged</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Michael T. Zelinsky, Notary Public</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>that he executed the same as the act of his principal for the purposes</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>West Whiteland Twp., Chester County</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>therein contained.</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>My Commission Expires Jan. 31, 2012</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <U>/s/ Michael T. Zelinsky</U></FONT></TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>State of Connecticut</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ J. Neil McMurdie</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>County of Hartford Town of Windsor</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>J. Neil McMurdie</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>The foregoing instrument was executed and acknowledged before me</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>this 29th day of April, 2010, by J. Neil McMurdie, as attorney in fact</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Nicole L. Molleur</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>on behalf of Robert G. Leary.</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public Within and for</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>The State of Connecticut</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>My commission expires: Nov. 30, 2014</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2><U>/s/ Nicole L. Molleur</U></FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public</FONT>&nbsp;</TD></TR>
<TR>
     <TD colSpan=2>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>State of Connecticut</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>/s/ Michael A. Pignatella</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>County of Hartford Town of Windsor</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Michael A. Pignatella</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>The foregoing instrument was executed and acknowledged before me</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>this 29th day of April, 2010, by Michael A. Pignatella, as attorney in</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Nicole L. Molleur</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>fact on behalf of Robert G. Leary.</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public Within and for</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>The State of Connecticut</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>My commission expires: Nov. 30, 2014</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2><U>/s/ Nicole L. Molleur</U></FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Notary Public</FONT>&nbsp;</TD></TR></TABLE><BR>
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<TR>
     <TD nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">IMPORTANT INFORMATION FOR THE AGENT:</FONT><BR>
<BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">When you accept the authority granted under this Power of Attorney, a special legal relationship is</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">created between you and the principal. This relationship imposes on you legal responsibilities that</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">continue until you resign or the Power of Attorney is terminated or revoked. You must:</FONT><BR>
<BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(1) act according to any instructions from the principal, or, where there are no instructions, in the</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">principal&#146;s best interest;</FONT><BR>
<BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(2) avoid conflicts that would impair your ability to act in the principal&#146;s best interest;</FONT><BR>
<BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(3) keep the principal&#146;s property separate and distinct from any assets you own or control, unless</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">otherwise permitted by law;</FONT><BR>
<BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(4) keep a record of all receipts, payments, and transactions conducted for the principal; and</FONT><BR>
<BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(5) disclose your identity as an agent whenever you act for the principal by writing or printing the</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">principal&#146;s name and signing your own name as &#147;agent&#148; in either of the following manner: (Principal&#146;s</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Name) by (Your Signature) as Agent, or (your signature as Agent for (Principal&#146;s Name).</FONT><BR>
<BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">You may not use the principal&#146;s assets to benefit yourself or give major gifts to yourself or anyone else</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">unless the principal has specifically granted you that authority in this Power of Attorney or in a Statutory</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Major Gifts Rider attached to this Power of Attorney. If you have that authority, you must act according</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">to any instructions of the principal or, where there are no such instructions, in the principal&#146;s best</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">interest.; You may resign by giving written notice to the principal and to any co-agent, successor agent,</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">monitor if one has been named in this document, or the principal&#146;s guardian if one has been appointed. If</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">there is anything about this document or your responsibilities that you do not understand, you should seek</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">legal advice.</FONT><BR>
<BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Liability of the agent:</FONT><BR>
<BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">The meaning of the authority given to you is defined in New York&#146;s General Obligations Law, Article 5,</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Title 15. If it is found that you have violated the law or acted outside the authority granted to you in the</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Power of Attorney, you may be liable under the law for your violation.</FONT></TD></TR></TABLE> </P>
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<TABLE cellSpacing=0 border=0>
<TR>
     <TD width="19%"></TD>
     <TD width="66%"></TD>
     <TD width="13%"></TD></TR>
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     <TD noWrap align=left>&nbsp;</TD>
     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New &#13;&#10;Roman,Times,serif" size=2>EXHIBIT INDEX</FONT></B>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left>&nbsp;</TD>
     <TD style="BORDER-BOTTOM: #000000 1px solid" noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New &#13;&#10;Roman,Times,serif" size=2>Exhibit</FONT></B>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>16(a)(5)</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Opinion as to Legality</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>EX-5</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>16(a)(23)(i)</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Consent of Independent Registered Public Accounting Firm</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>EX-23.I</FONT>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=right><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>16(a)(23)(ii)</FONT>&nbsp;</TD>
     <TD noWrap align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Consent of Legal Counsel*</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>*Included in Exhibit (5) above.</FONT>&nbsp;</TD>
     <TD noWrap align=left>&nbsp;</TD></TR></TABLE><BR>
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{"company-data": {"conformed-name": "ING LIFE INSURANCE & ANNUITY CO", "cik": "0000837010", "assigned-sic": "6311", "irs-number": "710294708", "state-of-incorporation": "CT", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-1", "act": "33", "file-number": "333-166370", "film-number": "10780002"}, "business-address": {"street1": "ONE ORANGE WAY", "city": "WINDSOR", "state": "CT", "zip": "06095-4774", "phone": "860-723-4646"}, "mail-address": {"street1": "ONE ORANGE WAY", "city": "WINDSOR", "state": "CT", "zip": "06095-4774"}, "former-company": {"former-conformed-name": "AETNA LIFE INSURANCE & ANNUITY CO /CT", "date-changed": "19920703"}}
ingselectrate-4282010.htm - Generated by SEC Publisher for SEC Filing
Registration No. 333-___________
As filed with the Securities and Exchange Commission on April 2
9
, 2010
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-1
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
ING LIFE INSURANCE AND ANNUITY COMPANY
(Exact name of registrant as specified in its charter)
Connecticut
(State or other jurisdiction of incorporation or organization)
6311
(Primary Standard Industrial Classification Code Number)
71-0294708
(I.R.S. Employer Identification Number)
One Orange Way
Windsor, Connecticut 06095-4774
1-800-262-3862
(Address, including zip code, and telephone number,
including area code, of registrant's principal executive offices)
John S. (Scott) Kreighbaum, Esq.
ING
1475 Dunwoody Drive
West Chester, PA 19380-1478
(610) 425-3404
(Name, address, including zip code, and telephone number,
including area code, of agent for service)
As soon as practicable after the effective date of this registration statement
(Approximate date of commencement of proposed sale to the public)
If any of the securities being registered to this Form are to be offered on a delayed or continuous basis pursuant to
Rule 415 under the Securities Act of 1933, check the following box.
þ
If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act,
please check the following box and list the Securities Act registration statement number of the earlier effective
registration statement for the same offering.
¨
If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the
following box and list the Securities Act registration statement number of the earlier effective registration statement
for the same offering.
¨
If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the
following box and list the Securities Act registration statement number of the earlier effective registration statement
for the same offering.
¨
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer,
or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller
reporting company" in Rule 12b-2 of the Exchange Act.
¨
Large accelerated filer
¨
Accelerated Filer
¨
Non-accelerated filer
þ
(Do not check if a smaller reporting company)
Smaller reporting company
¨
Pursuant to Rule 429 under the Securities Act of 1933, the prospectus referenced herein also relates to Registration
Statement Nos. 333-162140 and 333-164981, as last amended and filed with the United States Securities and
Exchange Commission ("SEC") on April 7, 2010.
Calculation of Registration Fee
Title of Each Class of
Securities to be
Amount to be Registered
Proposed Maximum
Proposed Maximum
Amount of Registration
Registered
Offering Price Per Unit
Aggregate Offering Price
Fee
Interests in Single
*
*
$250,000,000**
$17,825.00
Premium Deferred
Modified Guaranteed
Annuity Contracts
*
The proposed maximum aggregate offering price is estimated solely for the purpose of determining the
registration fee. The amount to be registered and the proposed maximum offering price per unit are not
applicable as these securities are not issued in predetermined amounts or units.
** Pursuant to Rule 429 under the 1933 Act, unsold securities previously registered under Registration Statement
Nos. 333-162140 and 333-164981 are also being carried forward to this Registration Statement.
PART I
INFORMATION REQUIRED IN THE PROSPECTUS
Part I of Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 (File No. 333-164981), as filed
with the United States Securities and Exchange Commission ("SEC") on April 7, 2010 is incorporated herein by
reference and made a part of this Registration Statement.
PART II
INFORMATION NOT REQUIRED IN PROSPECTUS
Item 13.
Other Expenses of Issuance and Distribution
Not Applicable.
Item 14. Indemnification of Directors and Officers
Section 33-779 of the Connecticut General Statutes ("CGS") provides that a corporation may provide
indemnification of or advance expenses to a director, officer, employee or agent only as permitted by Sections 33-
770 to 33-778, inclusive, of the CGS. Reference is hereby made to Section 33-771(e) of the CGS regarding
indemnification of directors and Section 33-776(d) of CGS regarding indemnification of officers, employees and
agents of Connecticut corporations. These statutes provide in general that Connecticut corporations incorporated
prior to January 1, 1997 shall, except to the extent that their certificate of incorporation expressly provides
otherwise, indemnify their directors, officers, employees and agents against "liability" (defined as the obligation to
pay a judgment, settlement, penalty, fine, including an excise tax assessed with respect to an employee benefit plan,
or reasonable expenses incurred with respect to a proceeding) when (1) a determination is made pursuant to Section
33-775 that the party seeking indemnification has met the standard of conduct set forth in Section 33-771 or (2) a
court has determined that indemnification is appropriate pursuant to Section 33-774. Under Section 33-775, the
determination of and the authorization for indemnification are made (a) by two or more disinterested directors, as
defined in Section 33-770(3); (b) by special legal counsel; (c) by the shareholders; or (d) in the case of
indemnification of an officer, agent or employee of the corporation, by the general counsel of the corporation or
such other officer(s) as the board of directors may specify. Also, Section 33-772 with Section 33-776 provide that a
corporation shall indemnify an individual who was wholly successful on the merits or otherwise against reasonable
expenses incurred by him in connection with a proceeding to which he was a party because he is or was a director,
officer, employee, or agent of the corporation. Pursuant to Section 33-771(d), in the case of a proceeding by or in
the right of the corporation or with respect to conduct for which the director, officer, agent or employee was
adjudged liable on the basis that he received a financial benefit to which he was not entitled, indemnification is
limited to reasonable expenses incurred in connection with the proceeding against the corporation to which the
individual was named a party.
A corporation may procure indemnification insurance on behalf of an individual who is or was a director of the
corporation. Consistent with the laws of the State of Connecticut, ING America Insurance Holdings, Inc. maintains
Professional Liability and fidelity bond insurance policies issued by an international insurer. The policies cover
ING America Insurance Holdings, Inc. and any company in which ING America Insurance Holdings, Inc. has a
controlling financial interest of 50% or more. These policies include the principal underwriter, as well as the
depositor and any/all assets under the care, custody and control of ING America Insurance Holdings, Inc. and/or its
subsidiaries. The policies provide for the following types of coverage: errors and omissions/professional liability,
employment practices liability, and fidelity/crime.
Item 15. Recent Sales of Unregistered Securities
Not Applicable.
Item 16. Exhibits and Financial Statement Schedules
(a)
Exhibits:
(1)(i)
Distribution Agreement between ING Life Insurance and Annuity Company on behalf of Variable
Annuity Account B and Directed Services, LLC, dated December 2, 2009
·
Incorporated herein by
reference to Pre-Effective Amendment Registration Statement on Form S-1 for ING Life Insurance
and Annuity Company as filed with the Securities and Exchange Commission on December 31,
2009 (File No. 333-162140).
(3)(i)
Restated Certificate of Incorporation (amended and restated as of October 1, 2007) of ING Life
Insurance and Annuity Company
·
Incorporated by reference to ING Life Insurance and Annuity
Company annual report on Form 10-K (File No. 033-23376), as filed on March 31, 2008.
(3)(ii)
Amended and Restated By-Laws of ING Life Insurance and Annuity Company, effective October 1,
2007
·
Incorporated by reference to the ING Life Insurance and Annuity Company annual report on
Form 10-K (File No. 033-23376), as filed on March 31, 2008.
(4)(i)
Single Premium Deferred Modified Guaranteed Annuity Contract (IU-IA-3096)
·
Incorporated herein
by reference to Initial Registration Statement on Form S-1 for ING Life Insurance and Annuity
Company as filed with the Securities and Exchange Commission on September 25, 2009 (File No.
333-162140).
(4)(ii)
IRA Endorsement (IU-RA-4021)
·
Incorporated herein by reference to Pre-Effective Amendment
Registration Statement on Form S-1 for ING Life Insurance and Annuity Company as filed with the
Securities and Exchange Commission on December 31, 2009 (File No. 333-162140).
(4)(iii)
Roth IRA Endorsement (IU-RA-4022)
·
Incorporated herein by reference to Pre-Effective
Amendment Registration Statement on Form S-1 for ING Life Insurance and Annuity Company as
filed with the Securities and Exchange Commission on December 31, 2009 (File No. 333-162140).
(4)(iv)
Single Premium Deferred Modified Guaranteed Annuity Application (153740)(12/14/2009)
·
Incorporated herein by reference to Pre-Effective Amendment Registration Statement on Form S-1
for ING Life Insurance and Annuity Company as filed with the Securities and Exchange Commission
on December 31, 2009 (File No. 333-162140).
(4)(v)
Single Premium Deferred Modified Guaranteed Annuity Application (153740) (02/01/2010)
·
Incorporated herein by reference to Post-Effective Amendment No. 1 to Registration Statement on
Form S-1 for ING Life Insurance and Annuity Company as filed with the Securities and Exchange
Commission on April 7, 2010 (File No. 333-164981).
(5)
Opinion as to Legality, attached.
(10)
Material contracts are listed under Item 15 in the Company's Form 10-K/A for the fiscal year ended
December 31, 2009, as filed with the Securities and Exchange Commission on April 5, 2010. Each
of the Exhibits so listed is incorporated by reference as indicated in the reports.
(21)
Subsidiaries of the Registrant
·
Incorporated herein by reference to Item 28 in Post-Effective
Amendment No. 28 to Registration Statement on Form N-6 for Select*Life Variable Account of
ReliaStar Life Insurance Company (File No. 033-57244), as filed with the Securities and Exchange
Commission on April 6, 2010.
(23)(i)
Consent of Independent Registered Public Accounting Firm, attached.
(23)(ii)
Consent of Legal Counsel (included in Exhibit (5) above).
(24)(i)
Powers of Attorney, included in signature page.
(24)(ii)
Certificate of Resolution Authorizing Signature by Power of Attorney
·
Incorporated by reference to
Post-Effective Amendment No. 5 to Registration Statement on Form N-4 (File No. 033-75986), as
filed on April 12, 1996.
(b)
Financial Statement Schedules:
ING Life Insurance and Annuity Company Form 10-K/A, for the fiscal year ended December 31, 2009, is
incorporated by reference in the prospectus. Exhibits other than those listed above are omitted because
they are not required or are not applicable.
Item 17. Undertakings
The undersigned registrant hereby undertakes as follows, pursuant to Item 512 of Regulation S-K:
(a)
Rule 415 offerings:
(1)
To file, during any period in which offers or sales of the registered securities are being made, a
post-effective amendment to this registration statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of the
registration statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set
forth in the registration statement; and
(iii)
To include any material information with respect to the plan of distribution not
previously disclosed in the registration statement or any material changes to such
information in the registration statement.
(2)
That, for the purpose of determining any liability under the Securities Act of 1933, each such post-
effective amendment shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being
registered which remain unsold at the termination of the offering.
(5)(ii)
That for, the purpose of determining liability under the Securities Act of 1933 to any purchaser,
each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an
offering, other than registration statements relying on Rule 430B or other than prospectuses filed
in reliance on Rule 430A shall be deemed to be part of and included in the registration statement
as of the date it is first used after effectiveness. Provided, however, that no statement made in a
registration statement or prospectus that is part of the registration statement or made in a document
incorporated or deemed incorporated by reference into the registration statement or prospectus that
is part of the registration statement will, as to a purchaser with a time of contract of sale prior to
such first use, supersede or modify any statement that was made in the registration statement or
prospectus that was part of the registration statement or made in any such document immediately
prior to such date of first use.
(6)
That, for the purpose of determining liability of the registrant under the Securities Act of 1933 to
any purchaser in the initial distribution of the securities, the undersigned registrant undertakes that
in a primary offering of securities of the undersigned registrant pursuant to this registration
statement, regardless of the underwriting method used to sell the securities to the purchaser, if the
securities are offered or sold to such purchaser by means of any of the following communications,
the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell
such securities to such purchaser:
(i)
Any preliminary prospectus or prospectus of the undersigned registrant relating to the
offering required to be filed pursuant to Rule 424;
(ii)
Any free writing prospectus relating to the offering prepared by or on behalf of the
undersigned registrant or used or referred to by the undersigned registrant;
(iii)
The portion of any other free writing prospectus relating to the offering containing
material information about the undersigned registrant or its securities provided by or on
behalf of the undersigned registrant; and (iv) any other communication that is an offer in
the offering made by the undersigned registrant to the purchaser.
(iv)
Any other communication that is an offer in the offering made by the undersigned
registrant to the purchaser.
(h)
Request for Acceleration of Effective Date: Insofar as indemnification for liabilities arising under the
Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant
pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy as expressed in the Act
and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other
than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person
of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the registrant will, unless in
the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification by it is against public policy as
expressed in the Act and will be governed by the final adjudication of such issue.
SIGNATURES
As required by the Securities Act of 1933, the Registrant has duly caused this Registration Statement on Form S-1 to
be signed on its behalf by the undersigned, thereunto duly authorized in the City of West Chester, Commonwealth of
Pennsylvania, on this 2
9
th
day of April, 2010.
By:
ING LIFE INSURANCE AND ANNUITY COMPANY
(REGISTRANT)
By:
/s/ Catherine H. Smith
Catherine H. Smith
President (principal executive officer)
As required by the Securities Act of 1933, this Registration Statement has been signed by the following persons in the
capacities and on the dates indicated. Each person whose signature appears below hereby constitutes and appoints,
John S. (Scott) Kreighbaum, J. Neil McMurdie, Nicholas Morinigo and Michael Pignatella, and each of them
individually, such person's true and lawful attorneys and agents with full power of substitution and resubstitution for
him or her and in his or her name, place and stead, in any and all capacities, to sign for such person and in such
person's name and capacity indicated below, any and all amendments to this Registration Statement, hereby ratifying
and confirming such person's signature as it may be signed by said attorneys to any and all amendments (pre-
effective and post-effective amendments). This Registration has been signed by the following persons in the
capacities indicated on April 29, 2010.
Signatures
Titles
/s/ Catherine H. Smith
Catherine H. Smith
President and Director
(principal executive officer)
/s/ T. J. McInerney
Thomas J. McInerney
Director and Chairman
/s/ Ewout Steenbergen
Ewout Steenbergen
Director, Executive Vice President and Chief Financial Officer
(principal financial officer)
/s/ Steven T. Pierson
Steven T. Pierson
Senior Vice President and Chief Accounting Officer
(principal accounting officer)
/s/ Donald W. Britton
Donald W. Britton
Director
/s/ Robert G. Leary
Robert G. Leary
Director
/s/ Michael S. Smith
Michael S. Smith
Director
State of New York
County of New York
On the 29
th
day of April in the year 2010, before me, the undersigned, personally appeared Ewout Steenbergen,
personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is
subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by
his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the
instrument.
Helen M. Scheuer
/s/ Helen M. Scheuer
Notary Public, State of New York
Notary Public
No. 01SC352985
Qualified in New York County
Commission Expires 4-30-2011
State of New York
County of New York
On the 29
th
day of April in the year 2010, before me, the undersigned, personally appeared Robert G. Leary,
personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is
subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by
his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the
instrument.
Helen M. Scheuer
/s/ Helen M. Scheuer
Notary Public, State of New York
Notary Public
No. 01SC352985
Qualified in New York County
Commission Expires 4-30-2011
CAUTION TO THE PRINCIPAL: Your Power of Attorney is an important document. As the "principal,"
you give the person whom you choose (your "agent") authority to spend your money and sell or dispose
of your property during your lifetime without telling you. You do not lose your authority to act even
though you have given your agent similar authority.
When your agent exercises this authority, he or she must act according to any instructions you have
provided or, where there are no specific instructions, in your best interest. "Important Information for the
Agent" at the end of this document describes your agent's responsibilities.
Your agent can act on your behalf only after signing the Power of Attorney before a notary public.
You can request information from your agent at any time. If you are revoking a prior Power of Attorney
by executing this Power of Attorney, you should provide written notice of the revocation to your prior
agent(s) and to the financial institutions where your accounts are located.
You can revoke or terminate your Power of Attorney at any time for any reason as long as you are of
sound mind. If you are no longer of sound mind, a court can remove an agent for acting improperly.
Your agent cannot make health care decisions for you. You may execute a "Health Care Proxy" to do this.
The law governing Powers of Attorney is contained in the New York General Obligations Law, Article 5,
Title 15. This law is available at a law library, or online through the New York State Senate or Assembly
websites,
www.senate.state.ny.us
or
www.assembly.state.ny.us
.
If there is anything about this document that you do not understand, you should ask a lawyer of your own
choosing to explain it to you.
Signature of Agents:
State of Pennsylvania
/s/ John S. Kreighbaum
County of Chester
John S. (Scott ) Kreighbaum
On this, the 29th day of April, 2010, before me Michael T. Zelinsky,
the undersigned officer, personally appeared John S. (Scott)
Commonwealth of Pennsylvania
Kreighbaum, known to me (or satisfactorily proven) to be the person
Notarial Seal
whose name is subscribed as attorney in fact for Ewout Steenbergen,
Michael T. Zelinsky, Notary Public
and acknowledged that he executed the same as the act of his principal
West Whiteland Twp., Chester County
for the purposes therein contained.
My Commission Expires Jan. 31, 2012
/s/ Michael T. Zelinsky
Notary Public
State of Pennsylvania
/s/ Nicholas Morinigo
County of Chester
Nicholas Morinigo
On this, the 2
9
th day of April, 2010, before me Michael T. Zelinsky,
the undersigned officer, personally appeared Nicholas Morinigo,
Commonwealth of Pennsylvania
known to me (or satisfactorily proven) to be the person whose name is
Notarial Seal
subscribed as attorney in fact for Ewout Steenbergen, and
Michael T. Zelinsky, Notary Public
acknowledged that he executed the same as the act of his principal for
West Whiteland Twp., Chester County
the purposes therein contained.
My Commission Expires Jan. 31, 2012
/s/ Michael T. Zelinsky
Notary Public
State of Connecticut
/s/ J. Neil McMurdie
County of Hartford Town of Windsor
J. Neil McMurdie
The foregoing instrument was executed and acknowledged before me
this 2
9
th day of April, 2010, by J. Neil McMurdie, as attorney in fact
Nicole L. Molleur
on behalf of Ewout Steenbergen.
Notary Public Within and for
The State of Connecticut
My commission expires: Nov. 30, 2014
/s/ Nicole L. Molleur
Notary Public
State of Connecticut
/s/ Michael A. Pignatella
County of Hartford Town of Windsor
Michael A. Pignatella
The foregoing instrument was executed and acknowledged before me
this 2
9
th day of April, 2010, by Michael A. Pignatella, as attorney in
Nicole L. Molleur
fact on behalf of Ewout Steenbergen.
Notary Public Within and for
The State of Connecticut
My commission expires: Nov. 30, 2014
/s/ Nicole L. Molleur
Notary Public
Signature of Agents:
/s/ John S. Kreighbaum
State of Pennsylvania
John S. (Scott ) Kreighbaum
County of Chester
On this, the 2
9
th day of April, 2010, before me Michael T. Zelinsky,
Commonwealth of Pennsylvania
the undersigned officer, personally appeared John S. (Scott)
Notarial Seal
Kreighbaum, known to me (or satisfactorily proven) to be the person
Michael T. Zelinsky, Notary Public
whose name is subscribed as attorney in fact for Robert G. Leary, and
West Whiteland Twp., Chester County
acknowledged that he executed the same as the act of his principal for
My Commission Expires Jan. 31, 2012
the purposes therein contained.
/s/ Michael T. Zelinsky
Notary Public
State of Pennsylvania
/s/ Nicholas Morinigo
County of Chester
Nicholas Morinigo
On this, the 2
9
th day of April, 2010, before me Michael T. Zelinsky,
the undersigned officer, personally appeared Nicholas Morinigo,
Commonwealth of Pennsylvania
known to me (or satisfactorily proven) to be the person whose name is
Notarial Seal
subscribed as attorney in fact for Robert G. Leary, and acknowledged
Michael T. Zelinsky, Notary Public
that he executed the same as the act of his principal for the purposes
West Whiteland Twp., Chester County
therein contained.
My Commission Expires Jan. 31, 2012
/s/ Michael T. Zelinsky
Notary Public
State of Connecticut
/s/ J. Neil McMurdie
County of Hartford Town of Windsor
J. Neil McMurdie
The foregoing instrument was executed and acknowledged before me
this 29th day of April, 2010, by J. Neil McMurdie, as attorney in fact
Nicole L. Molleur
on behalf of Robert G. Leary.
Notary Public Within and for
The State of Connecticut
My commission expires: Nov. 30, 2014
/s/ Nicole L. Molleur
Notary Public
State of Connecticut
/s/ Michael A. Pignatella
County of Hartford Town of Windsor
Michael A. Pignatella
The foregoing instrument was executed and acknowledged before me
this 29th day of April, 2010, by Michael A. Pignatella, as attorney in
Nicole L. Molleur
fact on behalf of Robert G. Leary.
Notary Public Within and for
The State of Connecticut
My commission expires: Nov. 30, 2014
/s/ Nicole L. Molleur
Notary Public
IMPORTANT INFORMATION FOR THE AGENT:
When you accept the authority granted under this Power of Attorney, a special legal relationship is
created between you and the principal. This relationship imposes on you legal responsibilities that
continue until you resign or the Power of Attorney is terminated or revoked. You must:
(1) act according to any instructions from the principal, or, where there are no instructions, in the
principal's best interest;
(2) avoid conflicts that would impair your ability to act in the principal's best interest;
(3) keep the principal's property separate and distinct from any assets you own or control, unless
otherwise permitted by law;
(4) keep a record of all receipts, payments, and transactions conducted for the principal; and
(5) disclose your identity as an agent whenever you act for the principal by writing or printing the
principal's name and signing your own name as "agent" in either of the following manner: (Principal's
Name) by (Your Signature) as Agent, or (your signature as Agent for (Principal's Name).
You may not use the principal's assets to benefit yourself or give major gifts to yourself or anyone else
unless the principal has specifically granted you that authority in this Power of Attorney or in a Statutory
Major Gifts Rider attached to this Power of Attorney. If you have that authority, you must act according
to any instructions of the principal or, where there are no such instructions, in the principal's best
interest.; You may resign by giving written notice to the principal and to any co-agent, successor agent,
monitor if one has been named in this document, or the principal's guardian if one has been appointed. If
there is anything about this document or your responsibilities that you do not understand, you should seek
legal advice.
Liability of the agent:
The meaning of the authority given to you is defined in New York's General Obligations Law, Article 5,
Title 15. If it is found that you have violated the law or acted outside the authority granted to you in the
Power of Attorney, you may be liable under the law for your violation.
EXHIBIT INDEX
Exhibit
16(a)(5)
Opinion as to Legality
EX-5
16(a)(23)(i)
Consent of Independent Registered Public Accounting Firm
EX-23.I
16(a)(23)(ii)
Consent of Legal Counsel*
*Included in Exhibit (5) above.