Exchange traded product system and method

A method for managing assets of trusts owning controlled foreign corporations, comprising:

• associating each of a plurality of controlled foreign corporations with a respective trust owning the controlled foreign corporation using a linking database, each controlled foreign corporation being owned solely by its respective trust;
• tracking assets associated with the plurality of controlled foreign corporations and the trusts owning the plurality of controlled foreign corporations using an asset database;
• forming a respective exchange traded product defining each trust, each exchange traded product generally tracking a commodity index monitored electronically by at least one computer over a network;
• trading on behalf of the plurality of controlled foreign corporations providing ordinary income to investors;
• tracking transactions associated with the assets using a transaction database;
• and
• determining profit/loss data associated with the transactions using a processor communicatively coupled with the transaction database.

An exchange traded product system, comprising:

• at least one controlled foreign corporation (CFC);
• at least one trust that owns the CFC, the trust being a sole owner of the CFC;
• at least one exchange traded product (ETP) defining the at least one trust, the at least one ETP tracking a commodity index;
• and
• a computer configured and arranged to track income with respect to the at least one CFC and to track income delivered from the at least one CFC to the at least one ETP,
• wherein:
• trades on behalf of the CFC, within the at least one trust, result in ordinary income to investors,
• the at least one CFC comprises a plurality of CFCs,
• the at least one trust comprises a plurality of trusts, and
• each one of the plurality of trusts owns a respective one of the plurality of CFCs.

An exchange traded product method, comprising:

• forming a plurality of controlled foreign corporations;
• forming a respective trust to own each of the plurality of controlled foreign corporations, each of the plurality of controlled foreign corporations being solely owned by its respective trust;
• forming a respective exchange traded product (ETP) defining each trust, each ETP generally tracking a commodity index, monitored electronically by at least one computer over a network;
• and
• trading on behalf of the plurality of controlled foreign corporations providing ordinary income to investors;
• and
• tracking income with respect to the plurality of controlled foreign corporations using the at least one computer;
• and
• tracking income delivered from the controlled foreign corporations to the exchange traded products using the at least one computer.

An exchange traded product system, comprising:

• at least one controlled foreign corporation (CFC);
• at least one trust that owns the CFC, the trust being a sole owner of the CFC;
• at least one exchange traded product (ETP) defining the at least one trust;
• and
• a computer processor configured and arranged to track income with respect to the at least one CFC and to track income delivered from the at least one CFC to the at least one ETP,
• wherein:
• the computer processor conducts trades on behalf of the at least one CFC within the trust so that the at least one ETP tracks a commodity index and wherein the trades result in ordinary income to investors investing in the ETP,
• the at least one CFC comprises a plurality of CFCs,
• the at least one trust comprises a plurality of trusts, and
• each one of the plurality of trusts owns a respective one of the plurality of CFCs.