Abstract: A method for determining a death benefit with respect to a charitable gift annuity contract, the method determining the death benefit funded on an after-tax basis of the charitable gift annuity. The method comprises determining if a wealth replacement rider has been selected; and if the wealth replacement rider has been selected, calculating the amount of the death benefit to be funded on the after-tax basis. The method further comprises calculating the new charitable gift annuity payout.

Abstract: This invention relates to an externally applied lotion that causes irritation or mild inflammation of the skin or mucous membranes for the purpose of relieving pain in hemorrhoids and the method of making such lotion. The formulation of the present invention contains ingredients to perform the five functions of vasoconstrictor, astringent, analgesic, antipruritic, and anesthetic. An alternate embodiment of the invention provides a formulation of the invention having a suitable viscosity to enable the lotion to be applied by a spray applicator directly to the site of application.