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 payments from or under the contract. . (b) Regulations and enforcement (1) Regulations Not later than the date which is 1 year after the date of the 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 necessary corresponding amendments to other regulations, in order to— (A) conform such regulations to the amendments made by subsection (a), including by eliminating the types of payments described in section 401(a)(9)(J) of the Internal Revenue Code of 1986, as added by subsection (a), from the scope of the requirement in Q&A–14(c) of Treas. Reg. section 1.401(a)(9)–6 that the total future expected payments must exceed the total value being annuitized