0000103007-02-000069 Sample Contracts

Contract
Endorsement • October 17th, 2002 • Variable Annuity Acct C of Ing Life Insurance & Annuity Co

This Contract is hereby endorsed as follows: The last sentence of Section 3.03(e) is deleted and replaced as follows: If this Contract is issued under an Individual Retirement Annuity Plan (see Specifications page), the above notice will be sent to the Participant(s). The last paragraph of Section 3.13 is deleted and replaced as follows: If this Contract is issued for an Individual Retirement Annuity Plan, the above notice will be sent to each Participant. The first paragraph of Section 4.01 entitled Choices to be Made is deleted and replaced as follows: An Annuity Option may be elected by telling the Company to pay all or any portion of the Current Value (minus any premium tax) as a premium for an Annuity under Option 2, 3 or 4 (see 4.06). The payments to the Annuitant when payments start shall be determined in accordance with the requirements of Section 401(a)(9) of the Code. The first Annuity payment must be made not later than the April 1 of the calendar year followin

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