Prop. Treas. Reg. § 31.3121(a)(5)-2 Payments under or to an annuity contract described in section 403(b).

Par. 8. Section 31.3121(a)(5)-2 is added to read as follows:

[The text of proposed § 31.3121(a)(5)-2 is the same as the text of § 31.3121(a)(5)-2T published elsewhere in this issue of the Federal Register ].