Individuals approaching retirement will not likely consider an exchange of a fixed annuity for a variable annuity for any of the following reasons EXCEPT

A$)$ an opportunity to provide for more favorable tax treatment for the annuitant's estate and$/$or the annuity's beneficiary

B$)$ the opportunity for more favorable tax treatment upon distribution through annuitization

C$)$ an opportunity to be better positioned with investments for possible future tax changes

D$)$ an opportunity to be better positioned with investments against potential future decreases in purchasing power