The Tioga Tobacco Asset Securitization Corporation was formed for the specific purpose of acquiring all the rights, interests and title of Tioga County to settlement proceeds from the class action entitled Stale of New York et al. v. Philip Morris Incorporated el al. (Index 40036.1/97) and in the Master Settlement Agreement arising therefrom and to utilize the proceeds for the benefit of Tioga County under the terms and conditions of the settlement.