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1. A systematic flow of money into the plan.
2. A return on the money.
3. Availability of the money when needed.
4. Reduced taxes on the accumulation of the money,
and
reduced
taxes on the distribution of the money.
5. Ease of distribution of the money.
6. Contingencies for any interruption to the plan
due to death,
disability, emergencies, or other
unforeseen factors.
7. Reduction of the potential loss of the money.
8. Flexibility to change the plan.
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