Abstract: Approaches presented herein providing a capital accumulation plan (CAP) retirement plan implemented in a non-profit institution (e.g., a non-profit hospital). One approach includes identifying a set of members of the non-profit institution, extracting a deferred compensation amount intended for each of the set of members, using a first portion of the deferred compensation amount intended for each of the set of members to purchase a term life universal life insurance policy for each of the set of members, routing a second portion of the deferred compensation amount intended for each of the set of executives members to one or more interest bearing investment vehicles, and disbursing future benefits to the set of members, the disbursement taken from the second portion of the deferred compensation invested into the one or more interest bearing investment vehicles.

Abstract: A digital computer produces data corresponding to results of different financial plans. Contribution data corresponding to contributions to an account created under the plan are entered into the digital computer. The digital computer produces data representing after tax cost of interest for cash value loan amounts corresponding to cumulative cash values of an insurance contract issued based on the contribution. Then, the digital computer outputs data representing investment income derived from the cash value loan amounts less after tax cost of interest to a display device.