Patent ID: 8010439

Claim:
A computer-implemented method of processing financial information, said method comprising: receiving an indication, at a processor from a database, that tax-exempt bonds are in a single trust; based on the single trust, establishing, at the processor, a senior class of securities, such that the senior class of securities includes a guarantee feature, the guarantee feature indicating that a guarantee payment must be made to a holder of the senior class of securities on a guarantee claim and reimbursement sought after satisfying the guarantee claim; based on the single trust, establishing, at the processor, a junior class of securities, such that the junior class of securities serves as collateral; issuing the senior class of securities and the junior class of securities, such that the junior and senior classes of securities are backed by the assets of the single trust; paying excess income to holders of the junior class of securities until the guarantee claim is made; receiving a guarantee claim and, in response to the guarantee claim, stopping payment of the excess income to the holders of the junior class of securities; making the guarantee payment to the holder of the senior class of securities after receiving the guarantee claim; and seeking, by the single trust, reimbursement for the guarantee payment.