Abstract: A computer system, and a method for using the system, for computing financial data, the computer system including a digital computer connected to receive information representing a description of a taxable trust and a description of life insurance contracts from data input means, to output computed data to a data presentation means, and to save said output data to a means for electronically storing output data; and means for automatically controlling the computer to compute the data from the information, the data representing a financial projection of a prefunding program for Other Postretirement Employee Benefits under FASB Statement 106.

Abstract: In a system and methods for using a data processing system including a programmed electrical digital computer having a processor electrically connected to an input device and to an output device, generating financial projections and an illustration of an employee benefit program. The digital computer performs the steps of processing input data, including a financial forecast for a life insurance contract and further including a financial forecast for an employee benefit, to generate processed data including an illustration representing the life insurance contract encumbered by an indenture agreement as a means of prefunding for future employee benefits. The digital computer is programmed to provide financial analytical data, incorporating the requirements of a Financial Accounting Standards Board standard, such as Statement 87, 106, 112, or the like, for use in evaluating the use of life insurance as an investment in connection with an indenture plan for prefunding benefit liabilities.

Abstract: An adder-subtractor includes a jth device for each bit position j for computing a result for an expression .+-.a.sub.0 .+-.a.sub.1, where a.sub.0 and a.sub.1 are binary numbers. The jth device is from a group of devices, the group being defined by formulas using integer parameters k, p.sub.0, p.sub.1, t, x.sub.0, x.sub.1, y.sub.0, and y.sub.1, each of the parameters having a integer value that is 0 or 1. The jth device includes a line carrying an input a.sub.1j representing a jth digit of the a.sub.1 number. The jth device further includes a line carrying an input w.sub.1j =1-y.sub.1 when s.sub.1 =1-x.sub.1 and if a previous bit position of the a.sub.1 number is 1, and w.sub.1j =y.sub.1 when s.sub.1 =1-x.sub.1 and there is no 1 on previous bit position. A plurality of switches, between the lines, direct to the forward output F.sub.out a bit value, according to one of said formulas:F.sub.out =(1-p.sub.k)(s.sub.k .sym.x.sub.k)(w.sub.kj .sym.y.sub.k).sym.a.sub.kj .sym.tifp.sub.0 (s.sub.0 .sym.x.sub.0).sym.(1-p.

Abstract: A process for producing pictorial labels representing content of a composition of food, the process including the following steps: obtaining nutritional data for a composition of food, the nutritional data representing a quantity of a nutrient in the composition; defining a pictorial image representing a standard for daily human consumption of the nutrient; defining an area representing the quantity; and printing a label having the pictorial image and the respective area, to form a pictorial comparison of the quantity of the nutrient in the composition with the standard.