the annuity is—
(I)#
an annuity described in subsection (b) or (q) of section 408 of the Internal Revenue Code of 1986; or
(II)#
purchased with proceeds from—
(aa) an account or trust described in subsection (a), (c), or (p) of section 408 of such Code;
(bb) a simplified employee pension (within the meaning of section 408(k) of such Code); or
(cc) a Roth IRA described in section 408A of such Code; or
(II)(aa)#
an account or trust described in subsection (a), (c), or (p) of section 408 of such Code;
(II)(bb)#
a simplified employee pension (within the meaning of section 408(k) of such Code); or
(II)(cc)#
a Roth IRA described in section 408A of such Code; or