Take 12 apple trees and plant them. Then remove three trees and replace them later with lemon trees. Take 10 pallets of standard 8 X 11 paper. Remove one and replace it with legal size paper. In a dozen loaf of bread, two loaf are removed and later replaced with two loaf of flour used to make the other loaf. A shipment of 20 corvettes is delivered to a dealer. Three vehicles are returned and three new economy trucks are returned Trees that bear fruit, paper used in business, loaf s of bread and automobiles are each belonging to their own class of goods. It is the exact type of good s, fruit, paper products, bakery goods and automobile that must meet the specifications of the original sale, transfer or delivery. This is the inherent profile that is the integrity for which the original delivery and acceptance may be restored. What comes out of trust is a loan to a BFS family, a single blue-collar laborer, A condo in Louisiana and a 10 acre home in New York . Each is unique and the burden on its replacement as a “match” is far too burdensome to satisfy under accounting rules. There must be a system or means to veil or shelter the substituting and deletion of mortgages loans into and out of investment capital funds set. Forth or formed in a trust. This is not what Mers Corp was ever, set up to accomplish.