us/statute/26/72/q/3/B/i

(i)#

payments described in paragraph (2)(D) are being made from an annuity contract,

(ii)#

an exchange of all or a portion of such contract for another contract is made under section 1035, and

(iii)#

the aggregate distributions from the contracts involved in the exchange continue to satisfy the requirements of paragraph (2)(D) as if the exchange had not taken place,

such exchange shall not be treated as a modification under subparagraph (A)(ii), and compliance with paragraph (2)(D) shall be determined on the basis of the combined distributions described in clause (iii).

Exchanges to subsequent contracts

(i)#

(ii)#

(iii)#

Exchanges to subsequent contracts

(i)#

(ii)#

(iii)#