| 摘要 |
This invention relates to a data processing system and computer (102) based data processing method for managing an investment account structure (111). According to some of the preferred embodiments, the account structure (111) is made up of one or more annuity contracts (110) or life insurance contracts, each of the contracts being owned by one or more individual subscribers (104). Premiums are paid for the contracts being invested in one or more depository (108) accounts, insured by deposit insurance, at one or more financial institutions (108). According to another embodiment, annuity contracts (110) are structured in one or more irrevocable trusts (315), with each subscriber's (104) principal and/or income (108) placed in a trust corpus of one of the irrevocable trusts (317). Each subscriber (104) has a primary beneficiary (usually the subscriber (104) himself) and a secondary beneficiary (323). When a subscriber dies (319), the trust income (204) is distributed (320) to the remaining primary beneficiaries. When the last subscriber (104) dies, the entire trust (315) is distributed (323) proportionally to the secondary beneficiaries (323).
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