<p>A business entity (40) creates a real estate investment trust. The trust (41) issues shares of preferred stock (43), each of which is associated with either a forward purchase contract obligating the holder to purchase common stock of business entity at a predetermined future time, or a warrant (47) to purchase common stock. The preferred stock (43) of the trust may be exchangeable for capital stock of the business entity upon the occurrence of a predetermined event. In this way the entity is able to insert capital with significant equity characteristics into its capital structure, and in the case of a financial institution, can provide favorable regulatory treatment of the capital that is raised.</p>