Abstract: A defined benefit pension plan, such as a plan described in Internal Revenue Code Section 412(i), is created using variable life insurance contracts and/or variable annuity contracts. Actuarial data used to create the defined benefit pension plan is entered via at least one user interface and processed. Based on the actuarial data, a variable life insurance policy and/or a variable annuity policy is generated for the purpose of funding the defined benefit pension plan. Additionally, a separate agreement is created that either extra-contractually modifies the variable life insurance policy and/or the variable annuity policy, or defines the terms under which the variable life insurance policy and/or the variable annuity policy is to be used in the defined benefit pension plan.

Abstract: A defined benefit pension plan, such as a plan described in Internal Revenue Code Section 412(i), is created using variable life insurance contracts and/or variable annuity contracts. Actuarial data used to create the defined benefit pension plan is entered via at least one user interface and processed. Based on the actuarial data, a variable life insurance policy and/or a variable annuity policy is generated for the purpose of funding the defined benefit pension plan. Additionally, a separate agreement is created that either extra-contractually modifies the variable life insurance policy and/or the variable annuity policy, or defines the terms under which the variable life insurance policy and/or the variable annuity policy is to be used in the defined benefit pension plan.

Abstract: A swivelling hanger for suspending western-style boots or related footwear from various supports, and which consists of an elongate stem with a upper hook portion allowing the hanger to be suspended from a variety of objects and a lower support portion which has two arms parallel to each other, and perpendicular to the elongate stem, that engage and hold the boots by their loops, and an integral arrangement in the elongate stem for joining the two portions and which also allows either of the hanger portions to rotate on the axis of the elongate stem 360 degrees, thus allowing the hook to be facing in one direction while the support arms face in any other direction thus multiplying the hanger's utility where space or other constraints would restrict application of the prior art, and thus further broadening the range of use of the hanger.