Exhibit B

Exhibit B

Controlled Foreign Corporation (C.F.C.) "Admin Obligor Model"

1. Owned 100% by dealer/producer and shares may be distributed flexibly.
2. Separate individual company formed for the benefit of a single dealer/shareholder.
3. No exposure outside of risk/business produced by shareholder(s).
4. Funds available as business is earned and/or performance of risk merits.
5. Loans available based on earned reserves and risk performance.
6. No special IRS reporting as administrator stands behind liabilities from "First Dollar of Exposure".