Let me clarify: '102(b)' refer to a portion the US statute for patentability of inventions, and '401(k)' refers to the ubiquitous retirement account vehicles.
Forbes.com has a good article entitled "Hedge funds and institutional investors are financing the latest wave of IP lawsuits." See, http://www.forbes.com/free_forbes/2007/0507/044.html.
Additionally, Ocean Tomo recently launched two indices based on the IP profile of public companies. The Ocean Tomo 300 Patent Indice (OTP) and Ocean Tomo Growth Indice (OTR). Claymore Securities issues index shares that track the OT indices.