A method and combination which allow Real Estate Investment Trust (REIT) issuers to issue Mortgage-Backed Securities (MBS) via a trust structure while allowing non-REIT entities to finance the equity portion of the deal are provided. An upfront solution is provided to address the traditional constraints of equity financing under a Real Estate Investment Trust (REIT) exemption of the Taxable Mortgage Pool (TMP) when a Taxable Mortgage Pool (TMP) triggering event takes place so that the trust becomes a REMIC, thereby allowing non-REIT financing entity to sell the equity components.