; (BB) such payment is on account of age or length of service; and (CC) such plan or contract does not qualify under section 401(a), 403(a), 403(b), or 408 of the Internal Revenue Code of 1986; (ff) an award under a crime victim’s reparation law; (gg) a payment on account of the wrongful death of an individual of whom the debtor was a dependent, except to the extent that such payment is for punitive damages; (hh) a payment under a life insurance contract that insured the life of an individual of whom the debtor was a dependent on the date of such individual’s death; (ii) a payment on account of personal bodily injury, pain and suffering, or compensation for actual pecuniary loss, of the debtor or an individual of whom the debtor is a dependent, except to the extent that such payment is for punitive damages; (jj) a payment in compensation of loss of future earnings of the debtor or an individual of whom the debtor is or was a dependent; (kk) retirement funds, including a direct transfer of retirement funds from a fund or account that is exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code of 1986, under section 401(a)(31) of the Internal Revenue Code of 1986, or otherwise, or a distribution that qualifies as an eligible rollover distribution within the meaning of section 402(c) of the Internal Revenue Code of 1986 or has been distributed from a fund or account that is exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code of 1986 and to the extent allowed by law is deposited in such a fund or account not later than 60 days after the distribution of such amount, to the extent that those funds are or were in a fund or account that is exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code of 1986