Patent ID: 7895109

Claim:
A non-transitory computer-readable medium comprising software operable, when executed by one or more computers, to: determine a current account balance for a financial account wherein: at least a portion of the financial account is held in a variable sub-account comprising one or more investments selected by an account holder; the financial account is associated with a first guarantee of a protected value, the protected value comprising at least an amount based upon the initial account balance growing at a minimum positive growth rate for at least a defined period of time or until one or more defined events occur, whichever is sooner; and the financial account is associated with a second guarantee that a beneficiary may periodically receive a transfer of an amount of money for the life of a designated party, wherein the amount comprises a percentage of the protected value at the time of a particular event, wherein the percentage of the protected value is fixed upon an effective date of the second guarantee, and wherein the transfer is either due to withdrawal from the account or due to benefit payments made to the beneficiary, provided that the amount may vary based upon withdrawals from the account in excess of a particular limit; and calculate a liability ratio for the financial account; and determine whether to transfer at least a portion of the account balance from the variable sub-account to a low-risk sub-account comprising one or more investments having a lower expected return and a lower risk than the variable sub-account, the determination based on the liability ratio, wherein the liability ratio, used to determine whether to transfer at least a portion of the account balance from the variable sub-account to the low-risk sub-account when the variable sub-account is greater than zero, is calculated utilizing a formula comprising: R =( L−F )/ V “R” being the liability ratio; “L” being the expected liability; “V” being the current value of the variable sub-account; and “F” being the current value of the low-risk sub-account.