 This is accomplished by initiating minor movements out of Equity funds when the overall market trends higher and back into Equity funds when the market moves lower.It is essentially buying fund shares at a lower base price and selling them a higher base price within a tax qualified 401(k) on a monthly or quarterly interval.Edleson and Marshall base their claim that VA outperforms other strategies on the fact that it generates a consistently higher Internal Rate of Return (IRR).