Harley raised the pension plan's expected return on assets from an already optimistic 10.3% in 1999 to 10.5% in both 2000 and 2001.

FORBES: Magazine Article

The experiment faltered, and eBay gave up on Skype in 2009, selling a 70% stake to a group of technology investors including Silver Lake Partners, venture capital firms Index Ventures and Andreessen Horowitz, and the Canada Pension Plan Investment Board, who will make a handsome return on the Microsoft transaction.

WSJ: Microsoft Near Deal to Buy Skype for Nearly $8 Billion

You can set up and fund a Simplified Employee Pension plan until Apr. 15, or if you get an extension, the date you file your return.

FORBES: The January Effect