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

Proposed regulation, not in force. REG-108639-99, 69 FR 67075, published 2004-11-16 <https://www.federalregister.gov/documents/2004/11/16/04-25237/revised-regulations-concerning-section-403b-tax-sheltered-annuity-contracts>. Interprets 26 U.S.C. § 3121.

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 ].