Exhibit C

Exhibit C

Controlled Foreign Corporation (C.F.C.) "Dealer 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 are held and available to shareholder as promised.
5. Loans available immediately and structured to comply as reforming assets of the company.
6. May require special reporting to the IRS as the producer/shareholder/responsible party are the same.