20110196813 | Method of Reducing a Tax Liability Incurred by the Receipt of a Distribution Amount - A method of increasing a realized portion of a plurality of monetary payments includes: creating a deferred income account; identifying a payout amount; receiving into the deferred income account a deferred portion of a first one of the plurality of monetary payments; after receiving the deferred portion of the first one of the plurality of monetary payments, optionally deducting an expense amount from the deferred income account; after receiving the deferred portion of the first one of the plurality of monetary payments, providing a first portion of the deferred income account for obtaining the payout amount; and repeating the receiving and deducting steps for subsequent ones of the plurality of monetary payments. After an occurrence of a qualifying event, the payout amount and a balance of the deferred income account are distributed to one or more qualifying recipients. | 08-11-2011 |