TourAxiom/US Federal/Statutes/Title 26/§ 72/(d)/(1)/(A)In generalOfficial sourceciteIn the case of any amount received as an annuity under a qualified employer retirement plan—(i)#subsection (b) shall not apply, and(ii)#cite · 26 U.S.C. § 72(d)(1)(A)(ii)the investment in the contract shall be recovered as provided in this paragraph.Method of recovering investment in contract →