Abstract: A resistance workout apparel that assists a user to burn unwanted calories of the user's body by targeting specific muscle areas. The resistance workout apparel includes one or more resistance pads, that are integrated to various parts of the resistance workout apparel. The user wears the resistance workout apparel. The one or more resistance pads resist the user to move the user's body, thereby compelling the user to apply more force to make the move that burns the unwanted calories.

Abstract: Defined benefit pension plans wherein an accrued benefit is capable of satisfying accrual rules of Internal Revenue Code Section 411(b)(1) using the 133 ?% rule of subparagraph B, that incorporate particular pension plan design components, and methods for reducing exposure to civil liability based on provisions of the Employee Retirement Income Security Act (ERISA) and/or the Internal Revenue Code (IRC) relating to age discrimination that is associated with funding defined benefit pension plans, including cash balance plans, by employing the novel plan designs.

Abstract: A computer-implemented method of establishing and maintaining a defined benefit plan for a party. A user interface is associated with a computer system for requesting and receiving employment information from the party through the user interface. The computer system automatically determines an eligibility of the party for the defined benefit plan using the employment information. Demographic information and economic information from the party is requested and received through the user interface. The computer system automatically determines a current year maximum contribution for the defined benefit plan using the demographic information and the economic information. The computer system automatically structures the defined benefit plan from the current year maximum contribution for the party. The computer system automatically generates at least one application file for the defined benefit plan.

Abstract: A computer-implemented method of establishing and maintaining a defined benefit plan for a party. A user interface is associated with a computer system for requesting and receiving employment information from the party through the user interface. The computer system automatically determines an eligibility of the party for the defined benefit plan using the employment information. Demographic information and economic information from the party is requested and received through the user interface. The computer system automatically determines a current year maximum contribution for the defined benefit plan using the demographic information and the economic information. The computer system automatically structures the defined benefit plan from the current year maximum contribution for the party. The computer system automatically generates at least one application file for the defined benefit plan.