Exception for certain annuity contracts
This subsection shall not apply to any annuity contract—
(A) which is provided— (i) under a plan described in section 401(a) which includes a trust exempt from tax under section 501, or (ii) under a plan described in section 403(a),
(B) which is described in section 403(b),
(C) which is an individual retirement annuity or provided under an individual retirement account or annuity, or
(D) which is a qualified funding asset (as defined in section 130(d), but without regard to whether there is a qualified assignment).
(A)#
which is provided—
(i) under a plan described in section 401(a) which includes a trust exempt from tax under section 501, or
(ii) under a plan described in section 403(a),
(A)(i)#
under a plan described in section 401(a) which includes a trust exempt from tax under section 501, or
(A)(ii)#
under a plan described in section 403(a),
(B)#
which is described in section 403(b),
(C)#
which is an individual retirement annuity or provided under an individual retirement account or annuity, or
(D)#
which is a qualified funding asset (as defined in section 130(d), but without regard to whether there is a qualified assignment).