Exhibit 99.B14
Consent of Independent Registered Public Accounting Firm
The Board of Directors
ING Variable Portfolios, Inc.
We consent to the use of our report dated February 27, 2009, incorporated herein by reference, on the financial statements of ING Opportunistic LargeCap Growth Portfolio and ING Opportunistic LargeCap Portfolio, each a series of ING Variable Portfolios, Inc., and to the references to our firm under the heading “Financial Highlights” in the Proxy Statement/Prospectus.
/s/ KPMG LLP
Boston, Massachusetts
April 24, 2008