One cannot transfer assets that have a prior lien, judgement or UCC-1 filed against them; however, the equity can be exchanged for Capital Interest Certificates. Then when assets of any value are required to be declared, the Capital Interest Certificates are non-par value (no value assessed) and therefore may be legally skipped in declaration as they have no value (e.g. one wouldn't report how many pieces of paper they have in their printer) as they are only as valuable as the paper they are printed on UNTIL the trust vests or the certificates are exchanged back.