• Money goes from the defendant to Allstate International Assignments Ltd. in Barbados (assignee avoids double taxation without depending on IRC 130). • Allstate International Assignments Ltd. purchases the annuity from Allstate Life/Allstate Life of NY. • Allstate Life issues an irrevocable guarantee on Allstate International Assignments Ltd.'s performance. • Guarantee is unique to each payee/contract. Go back to Uses What is a non-qualified assignment? Available Markets: Traditional Non-Qualified Available Markets: Structured Sales The Benefits The Process Why are we safe? Taxation and Accounting Issues

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