2 Proposed amendments to the Income Tax Regulations (26 CFR part 1) under sections 401(a)(9), 403(b)(10), 408(a)(6), 408(b)(3), 408A(c)(5), and 6047(d) of the Code RE: Longevity Annuity Contracts To Whom It May Concern: Percentage Limitation for Past Purchases May 3, 2012