TOPRSTrust Originated Preferred Security
TOPRSThe Oswego Paranormal Research Society (Oswego, NY)
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This also led to the creation of MIPS hybrids, including TOPrs (trust-originated preferred security), QUIPS (quarterly income preferred security), QUICS (quarterly income capital securities), and QUIDS (quarterly income debt securities).
McConnell, 1998, "MIPS, QUIPS and TOPrs: Old Wine in New Bottles," Journal of Applied Corporate Finance 11(1), 39-44.
The listing of the securities, called the "Merrill Lynch Yen TOPrS Trust 1," would be the first by the exchange of a preferred securities for individual investors.