Exhibit 99.1



                          ANNUAL SERVICER'S CERTIFICATE


     A.I. CREDIT CORP., AICCO, INC., AICCO, INC. (f/k/a IMPERIAL PREMIUM
FINANCE, INC.), IMPERIAL PREMIUM FINANCE, INC., IMPERIAL PREMIUM FUNDING, INC.

                                ________________


                       AICCO PREMIUM FINANCE MASTER TRUST

                                ________________

           The undersigned, duly authorized representatives of A.I. Credit Corp.
("AIC"), AICCO, Inc. ("AICCO"), AICCO, Inc. (f/k/a Imperial Premium Finance,
Inc.) ("IP Finance I"), (IP Funding"), as Servicer pursuant to the Sale and
Servicing Agreement dated as of November 8, 1999 (the "Sale and Servicing
Agreement") by and among AICCO Premium Finance Master Trust, ("Trust"), A.I.
Receivables Transfer Corp., AIC, AICCO, IP Finance I, IP Finance II, IP Funding
and JPMorgan Chase Bank, National Association, as successor-in-interest to Bank
One, National Association, as trustee (the "Trustee"), do hereby certify that:

          1. AIC, AICCO, IP Finance I, IP Finance II and IP Funding are the sole
     Servicers under the Sale and Servicing Agreement (together, herein referred
     to as the "Servicer").

          2. The undersigned are duly authorized pursuant to the Sale and
     Servicing Agreement to execute and deliver this Certificate to the
     Indenture Trustee.

          3. This Certificate is delivered pursuant to Section 3.05 of the Sale
     and Servicing Agreement.

          4. A review of the activities of the Servicer during the period from
     January 1, 2004 through December 31, 2004 and of its performance under the
     Sale and Servicing Agreement, including any Supplement, was conducted under
     the supervision of the undersigned.

          5. Based on such review, the Servicer has, to the best of the
     knowledge of the undersigned, fully performed all its obligations under the
     Sale and Servicing Agreement, including any Series Supplement, throughout
     such period and no default in the performance of such obligations has
     occurred or is continuing except as set forth in paragraph 6 below.

          6. The following is a description of each default in the performance
     of the Servicer's obligations under the provisions of the Sale and
     Servicing Agreement, including any Series Supplement, known to the
     undersigned to have been made during such period which sets forth in detail
     (i) the nature of each such default, (ii) the action taken by the Servicer,
     if any, to remedy each such default and (iii) the current status of each
     such default: None.


<PAGE>
           IN WITNESS WHEREOF, the undersigned have duly executed this
certificate this 31st day of March, 2005.


                             A.I. Credit Corp.


                             By:  /s/ Jeffrey Lesnoy
                                 -----------------------------------------------
                                 Name:  Jeffrey Lesnoy
                                 Title: Senior Vice President, Controller



                              AICCO, Inc.


                             By: /s/ Jeffrey Lesnoy
                                 -----------------------------------------------
                                 Name:   Jeffrey Lesnoy
                                 Title:  Senior Vice President, Controller



                              AICCO, Inc. (f/k/a Imperial Premium Finance, Inc.)



                              By:   /s/ Jeffrey Lesnoy
                                 -----------------------------------------------
                                 Name:   Jeffrey Lesnoy
                                 Title:  Senior Vice President, Controller



                              Imperial Premium Finance, Inc.


                              By: /s/ Jeffrey Lesnoy
                                 -----------------------------------------------
                                 Name:   Jeffrey Lesnoy
                                 Title:  Senior Vice President, Controller


                              Imperial Premium Funding, Inc.


                              By: /s/ Jeffrey Lesnoy
                                 -----------------------------------------------
                                 Name:   Jeffrey Lesnoy
                                 Title:  Senior Vice President, Controller