I have written extensively on Malta Pension Plans ("Plan"). In many respects, the Plan has many similarities to a Roth IRA except that the Plan has no contribution limits and is not restricted to cash contributions. As a result, a high net worth taxpayer can contribute appreciated assets to the Plan without triggering taxation on the contribution. The investment advisor within the Plan can sell appreciated capital assets within the Plan without taxation. The investment earnings within the Plan can be reinvested within the Plan and accrue on a tax-deferred basis. The Plan offers the participant various methods of distributing tax-deferred benefits on a mostly tax-free basis like a Roth IRA.