even payments over a five year period or income payments over the life of the named beneficiary(ies). Should the beneficiary of the annuity be the spouse of the original owner, an additional option may be presented; for the surviving spouse to step in as the new owner of the annuity...
if earlier) may be treated, for purposes of section 401(a)(9), as if such payments were made to the surviving spouse to the extent they become payable to the surviving