when calculating the initial annuity payments and the issuer’s experience with respect to those factors, or (iv) a final payment upon death that does not exceed the excess of the total amount of the consideration paid for the annuity payments, less the aggregate amount of prior distributions or payments from or under the contract. . (b) Regulations and enforcement (1) Regulations By the date that is one year after the date of enactment of this Act, the Secretary of the Treasury shall amend the regulation issued by the Department of the Treasury relating to Required Distributions from Retirement Plans, 69 Fed. Reg. 33288 (June 15, 2004), and make any corresponding amendments to other regulations, in order to— (A) conform such regulations to subsection (a), including by eliminating the types of payments described in subsection (a) from the scope of the requirement in Q&A–14(c) of 26 C.F.R. section 1.401(a)(9)–6 that the total future expected payments must exceed the total value being annuitized