; (ii) represent the right to any surplus from the cover pool after the covered bonds and all other liabilities of the estate have been fully and irrevocably paid; and (iii) be evidenced by a certificate executed by the trustee of the estate. (5) Obligations of issuer (A) In general After the creation of an estate under paragraph (1), the issuer shall— (i) transfer to or at the direction of the trustee for the estate all property of the estate that is in the possession or under the control of the issuer, including all tangible or electronic books, records, files, and other documents or materials relating to the assets and liabilities of the estate