StructuredInstallmentSales

ABOUTUS

Havelet is an independently owned assignment company based in Barbados. Weprovideperiodicpaymentsolutionstoindividualswhowishtostructurethesaleofanasset (such as a business or real property) in a tax-efficientmanner. Independentfromany insurancecompany,Havelet isable toofferavarietyofcarefullydesignedanddynamicallyinvestedproducts.StructuredinstallmentsalesareprovidedthroughHavelet Assignment (Structured Sales) Limited, a subsidiary of Havelet AssignmentCompany.

WHOARESTRUCTUREDINSTALLMENTSALESAPPROPRIATEFOR?

Astructuredinstallmentsaleisappropriateforanysellerprovidedthat:

• Thesellerdoesnotrequirethefullsaleproceedsimmediately;• Thesaleoftheassethasnotalreadyclosed.

Havelet does not provide tax or investment advice and recommends that allparticipants in the Plan consultwith their tax advisor about the taxation andotherconsequencesofparticipatingintheHaveletStructuredInstallmentSalePlan.

HAVELETSTRUCTUREDINSTALLMENTSALESHIGHLIGHTS

Sellersofassets intheU.S.havetheabilitytoreceivepaymentofthesaleproceedsthrough participation in an installment sale arrangement. Under such anarrangement the purchaser agrees to pay the sale proceeds to the seller ininstallments over a number of years (“the Periodic Payments”). The Havelet PlanallowsHavelet toassumethepurchaser’sobligationtowardstheSeller. Inorder tofunditsobligations,Haveletwillpurchaseanannuity(“theAnnuityContract”)thatistax-qualifiedforU.S.taxpurposes.

In a structured sale, rather than the buyer paying the installments, the buyer payscash, some of which is used as consideration for Havelet Assignment Company toacceptthepaymentobligation.Haveletwillthenpurchaseavariableorfixedannuityfrom a leading private placement annuity provider, depending upon the client’sinvestmentpreference.While negotiating the installment payments, the seller is free to design paymentstreamswith a great deal of flexibility. Each installment payment to the seller hasthree components: deferred return of basis, deferred capital gains, and ordinaryincome earned on the money in the annuity. Under the doctrine of constructivereceipt,notaxableeventisrecognizedunlessapaymentisactuallyreceived.Structuredsalesmaybeconsideredanalternativetoasection1031exchange,whichdefersrecognitionofcapitalgain,butforcesthesellertocontinueholdingsomeformofproperty.

WHYHAVELET?

• Flexiblepaymentstreams• Secureflowoffunds• Taxefficient• Attractiveratesofreturnbothvariableandfixed

Formoreinformation,pleasecontact:info@haveletservices.ggwww.havelet-assignment.com6174181827/6174181828CompanyNumber:36524

The information contained in thismaterial is being furnished to prospective investors on a confidential basis, is subject to change and does not constitute investment advice or arecommendation.Thismaterialdoesnotconstituteanoffertosellorthesolicitationofanoffertopurchasecontractrights(the“ContractRights”)withrespecttoastructuredattorneyfeeplan(the“Plan”)tobeadministeredbyHaveletAssignmentCompanyLimited(“Havelet”).Suchofferorsolicitationmayonlybemadebymeansofdeliveryofaconfidentialdisclosurememorandum(andaccompanyingdocuments)thatcontainsadescriptionofthematerialtermsoftheContractRightsandthePlan(including,withoutlimitation,riskfactors,conflictsofinterest,feesandcharges,andtaximplications).

The Plan is a newly established product and thereforemany of the statements herein are forward-looking. Forward-looking statements represent present intention, whichmay bemateriallydifferentfromfuturerealizedresults,methods,and/orstrategies.TheinformationhereinreflectstheviewsofHaveletandsourcesbelievedtobereliable.NorepresentationorwarrantyismadebyHavelet(noranyoftheirrespectivepartners,members,employees,agentsorotherrepresentatives)astotheaccuracyorcompletenessoftheinformationcontainedherein. There is no guarantee that any forecasts or opinions in thismaterial will be realized. The views expressed hereinmay change at any time subsequent to the date of issuehereof.Thismaterialisbeingprovidedtoyouonaconfidentialbasis.Accordingly,thisdocumentmaynotbereproducedinwholeorinpart,andmaynotbereproducedordeliveredorprovided tootherswhoarenotdirectly concernedwithaprospective investor’sdecision regarding thepotentialpurchaseofContractRightswithout thepriorwrittenpermissionofHavelet.