Structured Installment Sale Procedure:

1. The buyer and seller enter into a valid installment sale.

2. The buyer assigns its obligation to make future payments to the assignment company.

3. All the needed documents including the sample purchase language, assignment agreement, application, wire transmittal forms are provided by the installment sales consultant.

4. The assignment company accepts funds from the buyer and purchases government securities to match the future periodic payment obligation, and directs the payments to the seller.

5. The seller is the payee of the future payments and a large trust company issues a keep well agreement regarding the performance of the assignment company.