; (B) amend Q&A–14(c) of 26 C.F.R. section 1.401(a)(9)–6 to provide that a commercial annuity that provides an initial payment that is at least equal to the initial payment that would be required from an individual account pursuant to 26 C.F.R. section 1.401(a)(9)–5 will be deemed to satisfy 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