Forrest Financial, Inc. was engaged in the leasing of business equipment to small and medium sized companies. The equipment that Forrest leased included, but was not limited to, computers, copiers, credit card machines and store coolers. Forrest also packaged large groups of these leases and offered securitizations to investors. DSI was appointed as the Assignee for the Benefit of Creditors of Forrest after it had sold the servicing portion of the business and then defaulted on both its loan agreements with its secured lender and its repayment agreement with others who had invested in the securitizations. DSI worked with the secured lenders and creditors to continue the servicing of the leases and tracing of the proceeds of the collections that were on hand at the time of the assignment.