A machine and method of using the machine. The method includes: controlling a computer system comprising a digital computer processor to process input data into output data, the processor in communication with an input device, to receive the input data, and to an output device, to output the output data, the processor programmed so as to facilitate managing a dual purpose profit sharing plan cooperating with a pension plan such that money in an incidental account of the dual purpose profit sharing plan funds a retiree health account of an employee of an employer, and money in another account of the dual purpose profit sharing plan funds pension plan retirement income benefits of the employee.
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