Exhibit 16(5) | |
[Voya Stationery] | |
J. Neil McMurdie | |
Senior Counsel | |
(860) 580-2824 | |
Fax: (860) 580-4897 | |
Neil.McMurdie@voya.com | |
September 30, 2014 | |
Securities and Exchange Commission | |
100 F. Street, NE | |
Washington, DC 20549 | |
Attention: Filing Desk | |
Re: Voya Retirement Insurance and Annuity Company | |
Prospectus Title: Guaranteed Accumulation Account | |
Registration Statement on Form S-3 | |
File No.: 333-__________ | |
Dear Ladies and Gentlemen: | |
As Counsel to Voya Retirement Insurance and Annuity Company, a Connecticut life insurance company | |
(the “Company”), I have represented the Company in connection with the Guaranteed Accumulation | |
Account (the “Account”) available under certain variable annuity contracts and the S-3 Registration | |
Statement relating to such Account. | |
In connection with this opinion, I have reviewed the Registration Statement on Form S-3 relating to such | |
Account, including the prospectus, and relevant proceedings of the Board of Directors. | |
Based upon this review, and assuming the securities represented by the Company are issued in accordance | |
with the provisions of the prospectus, I am of the opinion that the securities, when sold, will have been | |
legally issued, and will constitute a legal and binding obligation of the Company. | |
I further consent to the use of this opinion as an exhibit to the Registration Statement. | |
Very truly yours, | |
/s/ J. Neil McMurdie | |
J. Neil McMurdie | |
Windsor Site | Voya Services Company |
One Orange Way, C2N | |
Windsor, CT 06095-4774 |