VARIABLE ANNUITY ACCT C OF AETNA LIFE INSURANCE & ANNUITY CO
485BPOS, EX-99.B9, 2001-01-19
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                                 EXHIBIT 99-B.9

                                                    ING Aetna Financial Services
                                                           151 Farmington Avenue
                                                         Hartford, CT 06156-8975



                                                               JULIE E. ROCKMORE
                                                                         Counsel
                                                                   AFS Law, TS31
January 19, 2001                                                  (860) 273-4686
                                                             Fax: (860) 273-0385

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

RE:  AETNA LIFE INSURANCE AND ANNUITY COMPANY AND ITS VARIABLE ANNUITY ACCOUNT C
     POST-EFFECTIVE AMENDMENT NO. 16 TO REGISTRATION STATEMENT ON FORM N-4
     PROSPECTUS TITLE: GROUP FLEXIBLE PREMIUM DEFERRED VARIABLE ANNUITY
     CONTRACTS FOR STATE UNIVERSITY OF NEW YORK (SUNY) DEFINED CONTRIBUTION
     RETIREMENT PLAN FILE NOS.: 33-81216 AND 811-2513

Dear Sir or Madam:

The undersigned serves as counsel to Aetna Life Insurance and Annuity Company, a
Connecticut life insurance company (the "Company"). It is my understanding that
the Company, as depositor, has registered an indefinite amount of securities
(the "Securities") under the Securities Act of 1933 (the "Securities Act") as
provided in Rule 24f-2 under the Investment Company Act of 1940 (the "Investment
Company Act").

In connection with this opinion, I or those for whom I have supervisory
responsibility, have reviewed the N-4 Registration, as amended to the date
hereof, and this Post-Effective Amendment No. 16. I have also examined originals
or copies, certified or otherwise identified to my satisfaction, of such
documents, trust records and other instruments I have deemed necessary or
appropriate for the purpose of rendering this opinion. For purposes of such
examination, I have assumed the genuineness of all signatures on original
documents and the conformity to the original of all copies.

I am admitted to practice law in Connecticut, and do not purport to be an expert
on the laws of any other state. My opinion herein as to any other law is based
upon a limited inquiry thereof which I have deemed appropriate under the
circumstances.
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Based upon the foregoing, and, assuming the Securities are sold in accordance
with the provisions of the prospectus, I am of the opinion that the Securities
being registered will be legally issued and will represent binding obligations
of the Company.

I consent to the filing of this opinion as an exhibit to the Registration
Statement.

Sincerely,

/s/ Julie E. Rockmore

Julie E. Rockmore


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