Wachovia Corp. earned the most commissions from annuity sales in 2007, according to Singer’s Annuity and Funds Report.  The Charlotte-based bank collected $483 million in annuity fees, or 0.06% of $782.8 billion in assets. JPMorgan Chase and Co. of New York came in second with $163 million in fees, or 0.01% of $1.5 trillion in annuity assets.  Rounding out the top three was Charlotte-based Bank of America Corp., which brought in $152.5 million in annuity fees, 0.01% of $1.7 trillion in assets.  Last year was the first in which bank holding companies and operating banks reported annuity fees and income to the government.