(a) In this section:(1) an employment-related annuity means an annuity that provides a return on prior services, as part of or in a similar manner to a pension or retirement plan; and(2) a retirement-related annuity means an annuity purchased by or on behalf of an annuitant in an institutional setting.(b) An employment-related annuity or a retirement-related annuity established before February 8, 2006, is not a countable resource. Income from such an annuity is treated in accordance with 20 CFR §§416.1120 - 416.1124.(c) An employment-related annuity established or having a transaction on or after February 8, 2006, is not a countable resource. Income from such an annuity is treated in accordance with 20 CFR §§416.1120 - 416.1124.(d) A retirement-related annuity with a purchase or transaction date on or after February 8, 2006, is not a countable resource, if the annuitant's income eligibility is determined under the special income limit. Income from such an annuity is treated in accordance with 20 CFR §§416.1120 - 416.1124, if the annuity:(1) is an annuity described in subsection (b) or (q) of §408 of the Internal Revenue Code of 1986; or(2) is purchased with proceeds from:(A) an account or trust described in subsection (a), (c), or (p) of §408 of the Internal Revenue Code of 1986;(B) a simplified employee pension (within the meaning of §408(k) of the Internal Revenue Code of 1986; or(C) a Roth IRA described in §408A of the Internal Revenue Code of 1986.