Patent ID: 7716111

Claim:
A computer implementable method, comprising: selling, with a computer, a trust certificate to generate proceeds, wherein the sale is from a trust to a first entity; allocating, with the computer, a portion of the proceeds of the sale of the trust certificate to a purchase of an equity security; purchasing, with the computer, the equity security with the allocated portion of the proceeds of the sale of the trust certificate, wherein the purchase is made by the trust from an equity market; allocating, with the computer, a portion of the proceeds of the sale of the trust certificate to a purchase of a put option based on the details associated with the purchase of the equity security; purchasing, with the computer, the put option with the allocated portion of the proceeds of the sale of the trust certificate, wherein the purchase is made by the trust from a second entity based on the details associated with the purchase of the equity security; and providing, with the computer, the first entity with principal protection exposure to the equity market without causing substantial income statement volatility based on the sale of the trust certificate to the first entity, wherein the trust certificate provides the first entity with an interest in the trust, wherein the trust invests the trust certificate proceeds in the purchase of the equity security and the purchase of the put option based on the details associated with the purchase of the equity security; wherein the purchased equity security is sold on a date that the purchased put option expires as required by the trust.