Patent ID: 8595032

Claim:
A method for making substitute continuing payments into a trust of a retirement plan, into which contribution payments are normally made on behalf of an employee participating in the plan, during a period of non-payment due to a long-term disability of the employee, comprising: a. including a disability insurance policy as a feature of the plan; b. holding the insurance policy as an asset of the plan's trust; c. performing, by a computer processing system the steps of: (i) receiving information relating to said employee's pre-disability contribution amount; and (ii) calculating, based on said information, a premium amount for the insurance policy and a disability benefit amount under the insurance policy, said disability benefit amount being substantially equal to the pre-disability contribution amount; d. paying the premium amount calculated by the computer system with assets of the trust; and e. receiving the disability benefit amount calculated by the computer system into the plan's trust.