A method for structuring a debt that comprises: establishing a holding company as an owner of a closed block business entity, wherein the holding company is a subsidiary of a parent company and further wherein an on-going business is a subsidiary of the parent company; issuing debt from the holding company, wherein: (a) the debt is issued for raising capital for the parent company and the capital is provided to the on-going business; and (b) the debt is serviceable from the cash flow of the closed block business entity and the debt has a limited recourse only from the closed block business entity.