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Which of the following nonqualified deferred annuity distributions would be considered, for tax purposes, to be an amount received as an annuity and taxed under

Which of the following nonqualified deferred annuity distributions would be considered, for tax purposes, to be an amount received as an annuity and taxed under more favorable rules?

A)

An annuity contract surrender.

B)

An annuity contract withdrawal.

C)

A periodic payment received under an annuity contract.

D)

An annuity loan.

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