Abstract: The present invention relates to determining and adjusting the funding adequacy of a pension plan by calculating: a custom liability index, an asset allocation model, a performance attribution model; and managing alpha and beta portfolios, including inputting selected data from an actuarial report based upon benefit schedules and plan contributions; and determining if the assets in the alpha portfolio exceed the growth in liabilities; and if the alpha assets exceed the growth of liabilities; then determining if the excess exceeds a threshold; and if the excess are greater than the threshold then transferring the excess according to a predefined percentage, and reducing the assets in the alpha portfolio by an amount transferred; and calculating a performance attribution; and if the performance attribution is less than required to meet the pension plan benefit obligations then choosing new investments or adding cash and calculating an actuarial analysis for the pension plan.

Abstract: A drain closure is provided for mounting in the drain hole of a vessel such as a bathtub. The closure includes a strainer for mounting within the drain hole. A post extends upwardly from the strainer. A pair of bayonet pins extend outwardly from the post. The drain closure further includes a drain plug having a central aperture in sliding engagement with the post. The plug includes a pair of bayonet slots positioned for slidingly engaging the bayonet pins. An annular plug flange on the plug extends radially outwardly from the plug. An elastomeric seal is positioned beneath the plug flange for sealingly engaging the strainer flange. A cap is positioned on the drain plug over the top of the central aperture. A conical helical spring is positioned between the upper end of the post and the cap and acts to bias the plug upwardly away from the strainer.