Subsection not to apply to certain distributions
Paragraph (1) shall not apply to any distribution—
(A)#
made on or after the date on which the taxpayer attains age 59½,
(B)#
which is attributable to the taxpayer’s becoming disabled (within the meaning of subsection (m)(7)), or
(C)#
which is part of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the taxpayer or the joint lives (or joint life expectancies) of such taxpayer and his beneficiary.