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The basic income guarantee (BIG) is a government insured guarantee that no citizen's income will fall below some minimal level for any reason. All citizens would receive a BIG without means test or work requirement.
Return guarantees are a frequent feature but are not integral to the operation of the tax game. The classic guarantee is a return of principal to your heirs if the portfolio goes down and you die before cashing in the annuity. You put in $100,000, the portfolio dips to $93,000 and just then you get run over by a train.