Abstract: A highly efficient method is created for making an in-kind distribution of a defined contribution plan's beneficial interest in the investment assets of a pooled stable value fund, including, but not limited to a stable value collective trust fund. This is done by creating a sub-account within the insurer's, or other wrap provider's, separate account and allocating a pro rata share of the fund's investment assets to the sub account. The sub account is then wrapped by a pre-agreed version of the wrap provider's guarantee contract it would issue directly to a plan. Satisfying a plan withdrawal request in this manner would, among other things, mitigate the wrap provider's risk by eliminating the need to make a cash book value payments after a brief notice or “put” period.