Expected return
For purposes of subsection (b), the expected return under the contract shall be determined as follows:
(A) Life expectancy
(A)Life expectancy#
If the expected return under the contract, for the period on and after the annuity starting date, depends in whole or in part on the life expectancy of one or more individuals, the expected return shall be computed with reference to actuarial tables prescribed by the Secretary.
(B)Installment payments#
If subparagraph (A) does not apply, the expected return is the aggregate of the amounts receivable under the contract as an annuity.