Investments (Tables)

12 Months Ended

Dec. 31, 2019

Investments, All Other Investments [Abstract]

Schedule of futures contracts

U.S. Equity Cumulative Dividends Fund─Series 2027

Derivative	Notional Amount
Long futures contracts	$	18,625,830
U.S. Equity Ex-Dividend Fund─Series 2027

Derivative	Notional Amount
Long futures contracts	$	24,515,948
Short futures contracts	$	(4,836,952	)

U.S. Equity Cumulative Dividends Fund─Series 2027

Derivative	Notional Amount
Long futures contracts	$	5,394,216

U.S. Equity Ex-Dividend Fund─Series 2027

Derivative	Notional Amount
Long futures contracts	$	17,024,158
Short futures contracts	$	(3,872,892	)

Schedule of offsetting assets and liabilities

U.S. Equity Cumulative Dividends Fund─Series 2027

December 31, 2019

Offsetting of Derivative Assets

							Gross Amounts Not Offset in the Statements of Financial Condition
	Gross Amounts of Recognized Assets		Gross Amounts Offset in the Statements of Financial Condition		Net Amounts Presented in the Statements of Financial Condition		Financial Instruments(a)		Cash Collateral Pledged(a)		Net Amount
Derivative Assets
Futures Contracts	$	35,875	$	-	$	35,875	$	-	$	-	$	35,875
Total	$	35,875	$	-	$	35,875	$	-	$	-	$	35,875

Offsetting of Derivative Liabilities

									Gross Amounts Not Offset in the Statements of Financial Condition
	Gross Amounts of Recognized Liabilities			Gross Amounts Offset in the Statements of Financial Condition		Net Amounts Presented in the Statements of Financial Condition			Financial Instruments(a)		Cash Collateral Pledged (a)		Net Amount
Derivative Liabilities
Futures Contracts	$	(20,500	)	$	-	$	(20,500	)	$	-	$	20,500	$	-
Total	$	(20,500	)	$	-	$	(20,500	)	$	-	$	20,500	$	-

U.S. Equity Cumulative Dividends Fund─Series 2027

December 31, 2018

Offsetting of Derivative Assets

Gross Amounts Not Offset in the

Statements of Financial Condition

Gross Amounts of Recognized Assets

Gross Amounts Offset in the Statements of Financial Condition

Net Amounts Presented in the Statements of Financial Condition

Financial Instruments(a)

Cash Collateral Pledged(a)

Net Amount

Derivative Assets

Futures Contracts

$

-

$

-

$

-

$

-

$

-

$

-

Total

$

-

$

-

$

-

$

-

$

-

$

-

Offsetting of Derivative Liabilities

								Gross Amounts Not Offset in the
								Statements of Financial Condition
	Gross Amounts of Recognized Liabilities			Gross Amounts Offset in the Statements of Financial Condition	Net Amounts Presented in the Statements of Financial Condition			Financial Instruments(a)		Cash Collateral Pledged(a)		Net Amount
Derivative Liabilities
Futures Contracts	$	(28,500	)		$	(28,500	)	$	-	$	28,500	$	-
Total	$	(28,500	)		$	(28,500	)	$	-	$	28,500	$	-

(a) These amounts are limited to the derivatives asset/liability balance and, accordingly, do not include excess collateral received/pledged.

U.S. Equity Ex-Dividends Fund─Series 2027

December 31, 2019

Offsetting of Derivative Assets

							Gross Amounts Not Offset in the Statements of Financial Condition
	Gross Amounts of Recognized Assets		Gross Amounts Offset in the Statements of Financial Condition		Net Amounts Presented in the Statements of Financial Condition		Financial Instruments(a)		Cash Collateral Pledged(a)		Net Amount
Derivative Assets
Futures Contracts	$	81,000	$	-	$	81,000	$	-	$	-	$	81,000
Total	$	81,000	$	-	$	81,000	$	-	$	-	$	81,000

Offsetting of Derivative Liabilities

									Gross Amounts Not Offset in the Statements of Financial Condition
	Gross Amounts of Recognized Liabilities			Gross Amounts Offset in the Statements of Financial Condition		Net Amounts Presented in the Statements of Financial Condition			Financial Instruments(a)		Cash Collateral Pledged(a)		Net Amount
Derivative Liabilities
Futures Contracts	$	(7,000	)	$	-	$	(7,000	)	$	-	$	7,000	$	-
Total	$	(7,000	)	$	-	$	(7,000	)	$	-	$	7,000	$	-

U.S. Equity Ex-Dividends Fund─Series 2027

December 31, 2018

Offsetting of Derivative Assets

							Gross Amounts Not Offset in the
							Statements of Financial Condition
	Gross Amounts of Recognized Assets		Gross Amounts Offset in the Statements of Financial Condition		Net Amounts Presented in the Statements of Financial Condition		Financial Instruments(a)		Cash Collateral Pledged(a)		Net Amount
Derivative Assets
Futures Contracts	$	137,813	$	-	$	137,813	$	-	$	-	$	137,813
Total	$	137,813	$	-	$	137,813	$	-	$	-	$	137,813

Offsetting of Derivative Liabilities

Gross Amounts Not Offset in the

Statements of Financial Condition

Gross Amounts of Recognized Liabilities

Gross Amounts Offset in the Statements of Financial Condition

Net Amounts Presented in the Statements of Financial Condition

Financial Instruments(a)

Cash Collateral Pledged(a)

Net Amount

Derivative Liabilities

Futures Contracts

$

-

$

-

$

-

$

-

$

-

$

-

Total

$

-

$

-

$

-

$

-

$

-

$

-

(a) These amounts are limited to the derivatives asset/liability balance and, accordingly, do not include excess collateral received/pledged.