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   <TD colSpan=2 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">UNITED STATES</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SECURITIES AND EXCHANGE COMMISSION</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">WASHINGTON, D.C. 20549</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">FORM 8-K</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">CURRENT REPORT</FONT></B></TD></TR>

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   <TD colSpan=2 noWrap align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934</FONT></B>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Date of Report (Date of earliest event reported): February 20, 2013</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">ING Life Insurance and Annuity Company</FONT></B></TD></TR>

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   <TD colSpan=2 align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Exact name of registrant as specified in its charter)</FONT></TD></TR>

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   <TD colSpan=2 align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">CONNECTICUT</FONT></TD></TR>

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   <TD colSpan=2 align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(State of Incorporation)</FONT></TD></TR>

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   <TD colSpan=2 align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">333-130827, 333-130833, 333-133157, 333-133158,</FONT></TD></TR>

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   <TD colSpan=2 align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">333-162420, 333-166370, 333-180532</FONT></TD></TR>

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   <TD colSpan=2 align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Commission File Numbers)</FONT></TD></TR>

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   <TD colSpan=2 align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">#71-0294708</FONT></TD></TR>

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   <TD colSpan=2 align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(IRS Employer Identification Number)</FONT></TD></TR>

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   <TD colSpan=2 noWrap align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">One Orange Way, Windsor, CT</FONT> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">06095-4774</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Address of principal executive offices)</FONT> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Zip Code)</FONT>&nbsp;</TD></TR>

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   <TD colSpan=2 noWrap align=center><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Registrant's telephone number, including area code: 860-580-4646</FONT>&nbsp;</TD></TR></TABLE></DIV>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">filing obligation of the registrant under any of the following provisions:</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 18.84pt" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(17 CFR 240.14d-2(b))</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 20.4pt" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(17 CFR 240.13e-4(c))</FONT>&nbsp;</TD></TR></TABLE></DIV>

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<B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">This filing is made in accordance with Item No. 1.01 of Section 1 of Form 8-K:</FONT></B><BR>
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<B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Item 1.01 Entry into a Material Definitive Agreement</FONT></B><BR>
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<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">On February 20, 2013, ING Life Insurance and Annuity Company (&#147;ILIAC&#148;) entered into a new</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">federal tax sharing agreement (the &#147;TSA&#148;) with ING U.S., Inc., a Delaware corporation and indirect</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">parent of ILIAC and certain other subsidiaries of ING U.S., Inc. that are members of an affiliated</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">group for federal tax purposes. The new TSA is effective as of January 1, 2013 and provides for the</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">manner of computation and timing of payments by and to each ING U.S., Inc. subsidiary that is a</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">party to the new TSA with respect to each such subsidiary&#146;s tax liabilities and tax assets in relation</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">to the consolidated federal income tax returns of the ING U.S. affiliated group. The new TSA</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">provides that for 2013 and subsequent years, ING U.S., Inc. will pay its subsidiaries for the tax</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">benefits of ordinary and capital losses only in the event that the consolidated tax group actually uses</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">the tax benefit of losses generated. The new TSA provides that taxable periods prior to January 1,</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">2013 shall be administered under the ING U.S. federal tax sharing agreement to which ILIAC</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">became a party pursuant to a joinder agreement entered into on January 20, 2006 (the &#147;Prior</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Agreement&#148;). For 2012 and prior years, the Prior Agreement requires ING U.S., Inc. to pay those</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">subsidiaries that are parties thereto for the tax benefits of ordinary and capital losses as they are</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">incurred, and in turn requires its subsidiaries to pay ING U.S., Inc. for the taxes payable on their</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ordinary income and capital gains. Under the Prior Agreement, ING U.S., Inc. is required to make</FONT><BR>
<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">payments even if losses do not offset other subsidiaries&#146; ordinary income or capital gains.</FONT></TD></TR></TABLE>
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   <TD noWrap align=center><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SIGNATURES</FONT></B>&nbsp;</TD></TR>

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   <TD>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 0pt" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 0pt" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">caused this report to be signed on this 25</FONT><SUP><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">th </FONT></SUP><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">day of February, 2013 on its behalf by the undersigned</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">hereunto duly authorized.</FONT>&nbsp;</TD></TR>

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   <TD>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ING Life Insurance and Annuity Company</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Registrant)</FONT>&nbsp;</TD></TR>

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   <TD noWrap align=left><U><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/Megan Huddleston</FONT>&nbsp;</U></TD></TR>

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   <TD style="TEXT-INDENT: 0pt" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Megan Huddleston</FONT>&nbsp;</TD></TR>

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   <TD style="TEXT-INDENT: 0pt" noWrap align=left><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Secretary</FONT>&nbsp;</TD></TR></TABLE></DIV>

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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": "8-K", "act": "34", "file-number": "033-23376", "film-number": "13638201"}, "business-address": {"street1": "ONE ORANGE WAY", "city": "WINDSOR", "state": "CT", "zip": "06095-4774", "phone": "860-580-2851"}, "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"}}
iliacform8k02252013.htm - Generated by SEC Publisher for SEC Filing
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): February 20, 2013
ING Life Insurance and Annuity Company
--------------------------------------
(Exact name of registrant as specified in its charter)
CONNECTICUT
(State of Incorporation)
333-130827, 333-130833, 333-133157, 333-133158,
333-162420, 333-166370, 333-180532
(Commission File Numbers)
#71-0294708
(IRS Employer Identification Number)
One Orange Way, Windsor, CT
06095-4774
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including area code: 860-580-4646
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the
filing obligation of the registrant under any of the following provisions:
[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c))
This filing is made in accordance with Item No. 1.01 of Section 1 of Form 8-K:
Item 1.01 Entry into a Material Definitive Agreement
On February 20, 2013, ING Life Insurance and Annuity Company ("ILIAC") entered into a new
federal tax sharing agreement (the "TSA") with ING U.S., Inc., a Delaware corporation and indirect
parent of ILIAC and certain other subsidiaries of ING U.S., Inc. that are members of an affiliated
group for federal tax purposes. The new TSA is effective as of January 1, 2013 and provides for the
manner of computation and timing of payments by and to each ING U.S., Inc. subsidiary that is a
party to the new TSA with respect to each such subsidiary's tax liabilities and tax assets in relation
to the consolidated federal income tax returns of the ING U.S. affiliated group. The new TSA
provides that for 2013 and subsequent years, ING U.S., Inc. will pay its subsidiaries for the tax
benefits of ordinary and capital losses only in the event that the consolidated tax group actually uses
the tax benefit of losses generated. The new TSA provides that taxable periods prior to January 1,
2013 shall be administered under the ING U.S. federal tax sharing agreement to which ILIAC
became a party pursuant to a joinder agreement entered into on January 20, 2006 (the "Prior
Agreement"). For 2012 and prior years, the Prior Agreement requires ING U.S., Inc. to pay those
subsidiaries that are parties thereto for the tax benefits of ordinary and capital losses as they are
incurred, and in turn requires its subsidiaries to pay ING U.S., Inc. for the taxes payable on their
ordinary income and capital gains. Under the Prior Agreement, ING U.S., Inc. is required to make
payments even if losses do not offset other subsidiaries' ordinary income or capital gains.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly
caused this report to be signed on this 25
th
day of February, 2013 on its behalf by the undersigned
hereunto duly authorized.
ING Life Insurance and Annuity Company
(Registrant)
/s/Megan Huddleston
Megan Huddleston
Secretary