The annuity is either an annuity described in section 408 (b) or (q) of the Internal Revenue Code of 1986 or purchased with proceeds from any of the following: a.
(a)#
An account or trust described in section 408 (a), (c), or (p) of the Internal Revenue Code of 1986.
(b)#
A simplified employee pension, within the meaning of section 408 (k) of the Internal Revenue Code of 1986.
(c)#
A Roth IRA described in section 408A of the Internal Revenue Code of 1986.