One embodiment of the present invention relates to a method for structuring a debt service reserve fund, comprising: investing at least part of the debt service reserve fund in a tax-exempt investment; and obtaining a liquidity commitment on at least part of the tax-exempt investment. Another embodiment of the present invention relates to a method for providing a liquidity commitment on a debt service reserve fund, comprising: obligating a debt issuer associated with the debt service reserve fund to invest at least part of the debt service reserve fund in a tax-exempt investment; and furnishing a liquidity commitment to the debt issuer on at least part of the tax-exempt investment.