AMONG ING LIFE INSURANCE AND ANNUITY COMPANY, RELIASTAR LIFE INSURANCE COMPANY, PIMCO VARIABLE INSURANCE TRUST, AND PA DISTRIBUTORS LLC

                                                                               Exhibit 99-B.8.67 FIRST AMENDMENT TO PARTICIPATION AGREEMENT

    AMONG

    ING LIFE INSURANCE AND ANNUITY COMPANY,

RELIASTAR LIFE INSURANCE COMPANY,

PIMCO VARIABLE INSURANCE TRUST,

AND

PA DISTRIBUTORS LLC

        This Amendment is dated as of the 15th day of August, 2007 by and between ING Life Insurance and
Annuity Company, ReliaStar Life Insurance Company (together as “ING”), PIMCO Variable Insurance
Trust (the “Funds”) and PA Distributors LLC (the “Underwriter”) (collectively, the “Parties”).

WHEREAS, the Parties entered into a Participation Agreement on May 1, 2004 (the “Agreement”)
and desire to further amend said Agreement in the manner hereinafter set forth;

NOW THEREFORE, the Parties hereby amend the Agreement in the following form:

1.	ING USA Annuity and Life Insurance Company (“ING USA”) and its Separate Accounts is added as a Party to the Agreement;
2.	ReliaStar Life Insurance Company of New York (“RLIC of NY”) and its Separate Accounts is added as a Party to the Agreement;

        Except as provided herein, the terms and conditions contained in the Agreement shall remain in full
force and effect.

IN WITNESS WHEREOF, the Parties hereto have caused this instrument to be executed by their
duly authorized signatories as of the date and year first above written.

ING Life Insurance and Annuity Company				ReliaStar Life Insurance Company
By:		___________________________		By:     ___________________________
Name:		Xxxxxxx X. Xxxxxxxx		Name:
Title:		Vice President		Title:
ING USA Annuity and Life Insurance Company				ReliaStar Life Insurance Company of New York
By:		___________________________		By:     _______________________________
Name:				Name:
Title:				Title:
PIMCO Variable Insurance Trust				PA Distributors LLC
By:		___________________________		By:     ______________________________
Name:				Name:
Title:				Title:

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