In one aspect, the invention comprises a security that: (a) is tax deductible; (b) receives equity credit of 40-75% from Moody's and S&P; and (c) qualifies for net share settled accounting. In another aspect, the invention comprises a method comprising: (a) structuring a convertible security to be tax deductible; (b) structuring the convertible security to receive equity credit of 40-75% from Moody's and S&P; (c) structuring the convertible security to qualify for net share settled accounting; and (d) issuing the security.