Abstract: This invention relates to a method for reducing risk associated with a withdrawal from an investment by determining an amount related to a liability or asset associated with the withdrawal and incorporating at least a portion of the amount into other liabilities or assets related to the investment. Further, the absolute value of the amount is amortized. Therefore, the effects of multiple withdrawals are balanced and reduced with time, thereby reducing the overall risk associated with withdrawals. Accordingly, withdrawals can occur more frequently, and a more liquid investment structure is provided.

Abstract: Aspects of a stable value product and a total return swap are combined to provide for coordinated investment. A rate based on LIBOR on the amount of the swap plus a percentage is paid in exchange for the total returns on a specified index and a fee is paid in exchange for the stable value. Balances and amounts due are periodically computed and payments of a net difference are made.