except as may be otherwise provided by regulations, with respect to amounts invested in a lifetime income investment (as defined in section 401(a)(38)(B)(ii))—
(i)#
on or after the date that is 90 days prior to the date that such lifetime income investment may no longer be held as an investment option under the contract, and
(ii)#
in the form of a qualified distribution (as defined in section 401(a)(38)(B)(i)) or a qualified plan distribution annuity contract (as defined in section 401(a)(38)(B)(iv)), or