The "annuity starting date" is either the first day of the period for which you receive payment under the contract OR the date upon which the obligation under the contract becomes fixed, whichever comes later.
For example: On January 1, you finished paying all payments required under an annuity contract providing for monthly payments starting on August 1 for the period beginning July 1. The annuity starting date is July 1, which is the first day of the period for which you will receive payment.
