Patent ID: 7634435

Claim:
A computer implemented method of creatine, registering and marketing to the public, fixed income beneficial interests entitling the owners to fractional ownership of a pool of assets that pay income, the method comprising: utilizing a computer implemented platform for selecting and acquiring from the secondary market the pool of assets including a plurality of income-producing assets that generate a flow of income; forming a trust which holds the pool of assets; utilizing a computer implemented platform for creating the beneficial interests in the trust, the beneficial interests having a par value and a maturity date; utilizing a computer implemented marketing component module to obtain financial arrangements for smoothing the flow of income to the interest holders from the assets to substantially match periodic payments to the interest holders at a substantially constant rate of interest at substantially constant intervals of time over the remaining term of the trust, the financial arrangement including obtaining smoothing loans to be repaid from the asset income, the smoothing loans being obtained from a bank which has entered into an advanced agreement with the trust to make smoothing loans to the trust to make up for cash shortfalls in periods of low cash receipt in exchange for payment of loans and fees from asset coupons during periods of high cash receipt; registering the beneficial interests for sale to the public with the Securities and Exchange Commission; and utilizing the computer implemented marketing component for marketing the beneficial interests to the public.