Abstract: According to one embodiment, a method for administering a financial instrument includes storing a balance of an employee retirement plan account created for an employee and owned by an employer of the employee. The employee retirement plan account includes one or more variable investments. The balance of the employee retirement plan account is based, at least in part, on an initial deposit into the employee retirement plan account from a deduction from wages paid by the employer to the employee. The method also includes storing a minimum positive growth rate. The method further includes updating the stored balance of the employee retirement plan account based on market performance of the one or more variable investments. The method further includes calculating a protected value, and, upon occurrence of one or more events, transferring ownership of the employee retirement plan account from the employer to the employee.