Abstract: Method and system to track, reconcile and administer the values of life insurance policies in separate accounts, including Stable Value Protected funds. Accordingly, targeted returns are translated into unit values on a daily basis for each fund. Additionally the system tracks restrictions (e.g., timing, amount of withdrawal and amount of reallocations) on a premium-by-premium basis, and tracks the book value, market value, duration and targeted return on a client-by-client basis. The system calculates and tracks the payments and credits applicable to a withdrawal or reallocation request, in addition to the liquidation schedules for each fund based on the payment amounts and credits of specific funds. Additionally, daily unit values are calculated given a periodic targeted return (i.e., a quarterly targeted return).

Abstract: A compensation tracking system provides not only plan tracking at the plan participant level, but also plan participant payment benefit tracking (also referred to as “payout bucket” tracking). Such systems may require that plan participant account balances be capable of being allocated into several targeted investments or indexes. In the context of benefits that are hedged using qualifying hedging transactions, the qualifying hedging transactions are broken down into an aggregate of mini-hedges attributable to each plan participant's possible benefit payments.