Abstract: A business method for creating, from a mortgage note, two negotiable collaterized debt instruments, each having a separate payment plan. The original mortgagee, or its assigns, use the method to alleviate the mortgagor's monthly payment burden thereby avoiding costly foreclosure proceedings that will result in an increase of inventory of non-performing assets. Additionally, the property values are preserved resulting in more stability. One of the resulting debt instruments with a first payment plan (non-toxic) maintains, or attempts to maintain, the original terms of the mortgage note, depending on market conditions, but reduces the monthly payments in proportion to the non-toxic to property value ratio. The toxic portion of the debt is deferred for a number of years at which time the principal and accrued interest is due. This secured payment plan is deferred. By that time the value of the property is expected to have increased.