(a) Cualquier individuo que sea dueño o beneficiario de un contrato de seguro de vida, dotal o anualidad y que permute, en o antes del 30 de abril de 2015, dicho contrato por un contrato de anualidad variable elegible o efectúe una transferencia indirecta a cambio de un contrato de anualidad variable elegible de acuerdo a la sec. 30144(b)(9) de este título, podrá elegir pagar por adelantado, en lugar de cualquier otra contribución, una contribución de diez (10) por ciento sobre la totalidad de la cantidad acumulada y no distribuida en el contrato cedido o cancelado que de ser distribuida o pagada estaría sujeta a contribución sobre ingreso. El pago de la contribución dispuesta por este inciso deberá remitirse no más tarde del 30 de abril de 2015, completando el formulario que para estos propósitos disponga el Secretario.
(b) Para propósitos de esta sección constituye un contrato de anualidad variable elegible todo contrato de anualidad variable emitido en o antes del 30 de abril de 2015 por una compañía de seguros organizada bajo las leyes del Estado Libre Asociado de Puerto Rico y que sus términos contractuales establezcan que no se podrá efectuar aportaciones adicionales después del 30 de abril de 2015.
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