; and (B) taxpayers may rely upon their reasonable good faith interpretations of subsection (a). 202. Remove required minimum distribution barriers for life annuities (a) In general Paragraph (9) of section 401(a), as amended by this Act, is further amended by adding at the end the following new subparagraph: (J) Certain increases in payments under a commercial annuity Nothing in this section shall prohibit a commercial annuity (within the meaning of section 3405(e)(6)) which is issued in connection with any eligible retirement plan (within the meaning of section 402(c)(8)(B)) from providing 1 or more of the following types of payments on or after the annuity starting date: (i) Annuity payments which increase by a constant percentage, applied not less frequently than annually, at a rate which is less than 5 percent per year. (ii) A lump sum payment which— (I) results in a shortening of the payment period with respect to an annuity or a full or partial commutation of the future annuity payments, provided that such lump sum is determined using reasonable actuarial methods and assumptions, as determined in good faith by the issuer of the contract, or (II) accelerates the receipt of annuity payments which are scheduled to be received within the ensuing 12 months, regardless of whether such acceleration shortens the payment period with respect to the annuity, reduces the dollar amount of benefits to be paid under the contract, or results in a suspension of annuity payments during the period being accelerated. (iii) An amount which is in the nature of a dividend or similar distribution, provided that the issuer of the contract determines such amount based on a reasonable comparison of the actuarial factors assumed when calculating the initial annuity payments and the issuer’s experience with respect to those factors. (iv) A final payment upon death which does not exceed the excess of— (I) the total amount of the consideration paid for the annuity payments, over (II) the aggregate amount of prior distributions or