SPIRIT MASTER TRUST

Financial services, namely, investment management, investment advice, funds investment, investment consultation, investment of funds for others, financial analysis, financial research, financial consultation, financial calculation services for others, providing financial and annuities information, providing financial information in the nature of annuities market data, quotations, orders, market transactions, and financial index values, financial risk assessment, financial investment brokerage, financial portfolio analysis, financial advisory services, financial restructuring services, financial structuring services, mortgage refinancing, equipment financing, working capital financing, receivables financing, factory financing, securities lending in the nature of notes discounting, advising borrowers in the field of chattel paper, bridge lending/equity bridge lending, business lending, small business lending, advising borrowers in the field of Commercial Mortgage-Backed Securities (CMBS), advising borrowers in the field of Asset Backed Securities (ABS), advising borrowers in the field of Taxable Real Estate Investment Trust (REIT) Subsidiaries, corporate financing, debt restructuring, providing financial advice in the fields of mergers, acquisitions and dispositions, microfinance lending services, trading of financial instruments, securities, shares, options and other derivative products, real estate note brokerage, brokerage services; real estate finance and investments; real estate investment trust services