| 摘要 |
A method for increasing the assets of a pension plan is disclosed. The method includes investing at least a portion of one or more assets of a pension plan so as to acquire an interest in onr or more current, in -force insurance contracts from one or more owners of the one or more current, in -force insurance contracts. Each of the one or more insurance contracts is either an annuity or a life insurance contract, but in either case, the insured is not a beneficiary of the pension plan. The remaining life expectancy of the insured, or the remaining life expectancy of each of the insureds when multiple contracts are involved, determined at least immediately after the acquisition, should be such that (I) the total value of the pension plan assets, including the interest so acquired, determined immediately after acquisition, is appreciably greater than (ii) the total value of the pension plan assets, exclusive of the interest acquired and inclusive of the assets invested, the total values of (I) and (I) being determined at the same point in time an according to the same actuarially sound valuation method. Related investment products and pension plans are also disclosed. |
