Patent ID: 7729968

Claim:
A computer implemented method for structuring a debt service reserve fund which is funded by a municipal bond issuer which issues a municipal bond having a maturity associated therewith, comprising: investing utilizing a computer system to invest at least part of the debt service reserve fund which is funded by the municipal bond issuer in a tax-exempt investment, said tax-exempt investment having a maturity associated therewith; and obtaining utilizing the computer system to obtain a liquidity commitment on at least part of the tax-exempt investment; wherein the liquidity commitment comprises an understanding that commits a first party to purchase at least part of the tax-exempt investment from the municipal bond issuer in the event that the tax-exempt investment is required to be at least partially liquidated to pay debt service associated with the issued bond; and wherein the liquidity commitment permits the municipal bond issuer to invest in the tax-exempt investment such that the maturity of the tax-exempt investment is substantially the same as the maturity of the issued bond.