Abstract: A computer program product stores computer instructions therein for instructing a computer to perform a process of administering or assisting in the administration of resources of a customer for the benefit of a beneficiary. The program product includes a recording medium readable by the computer, and computer instructions stored thereon instructing the computer to perform the process. The instructions and the process include receiving a request from the customer to administer the resources in accordance with predetermined criteria, and storing customer related data associated with the customer. The instructions and process also include determining a predetermined period of time based on an age of the beneficiary at which withdrawals do not incur a tax penalty, and administering the resources in an annuity investment growing tax deferred in accordance with withdrawal criteria, and preventing withdrawal of the resources responsive to the withdrawal criteria.