Our fund is ideal for someone four to five years away from retirement and currently in a high-income tax bracket. It gives them cash flow for about four years with very little tax effect. Then, when the depreciation runs out, it comes at a time when they've retired and fallen into a lower tax bracket anyway.

Ours is a very diversified fund ranging from small ticket items like office equipment to big ticket items like ships and airplanes. We've pooled into the same fund to get the maximum diversification.