RETIREMENT ANNUITIES EXCLUDED FROM GROSS ESTATE.

SEC. 67. RETIREMENT ANNUITIES EXCLUDED FROM GROSS ESTATE. (a) Requirements.—Section 2039 (c) (2) (relating to exclusion from gross estate in the case of certain retirement annuity contracts) is amended by striking out “section 401 (a) (3)” and inserting in lieu thereof “section 401 (a) (3), (4), (5), and (6).” 72 Stat. 1659 (b) Effective Date.—The amendment made by subsection (a) shall apply with respect to estates of decedents dying after December 31, 1953.