diff --git a/app/furniture/tobias.rb b/app/furniture/tobias.rb
new file mode 100644
index 000000000..0dd845ca6
--- /dev/null
+++ b/app/furniture/tobias.rb
@@ -0,0 +1,2 @@
+class Tobias
+end
diff --git a/app/furniture/tobias/beneficiary.rb b/app/furniture/tobias/beneficiary.rb
new file mode 100644
index 000000000..44f7a35c3
--- /dev/null
+++ b/app/furniture/tobias/beneficiary.rb
@@ -0,0 +1,9 @@
+class Tobias
+  class Beneficiary < Record
+    self.table_name = "tobias_beneficiaries"
+
+    belongs_to :trust
+
+    has_many :payments
+  end
+end
diff --git a/app/furniture/tobias/payment.rb b/app/furniture/tobias/payment.rb
new file mode 100644
index 000000000..db0b0d18b
--- /dev/null
+++ b/app/furniture/tobias/payment.rb
@@ -0,0 +1,7 @@
+class Tobias
+  class Payment < Record
+    self.table_name = "tobias_payments"
+
+    monetize :amount_cents
+  end
+end
diff --git a/app/furniture/tobias/payout.rb b/app/furniture/tobias/payout.rb
new file mode 100644
index 000000000..d37aff9fd
--- /dev/null
+++ b/app/furniture/tobias/payout.rb
@@ -0,0 +1,19 @@
+class Tobias
+  class Payout < ApplicationRecord
+    self.table_name = "tobias_payouts"
+
+    belongs_to :trust
+    has_many :beneficiaries, through: :trust
+    has_many :payments
+
+    monetize :payout_amount_cents
+
+    def issue
+      per_beneficiary_amount = (payout_amount / beneficiaries.count)
+      beneficiaries.each do |beneficiary|
+
+        payments.create_with(amount: per_beneficiary_amount).find_or_create_by(beneficiary_id: beneficiary.id)
+      end
+    end
+  end
+end
diff --git a/app/furniture/tobias/record.rb b/app/furniture/tobias/record.rb
new file mode 100644
index 000000000..6763703c1
--- /dev/null
+++ b/app/furniture/tobias/record.rb
@@ -0,0 +1,9 @@
+class Tobias
+  class Record < ApplicationRecord
+    self.abstract_class = true
+
+    def self.model_name
+      @_model_name ||= ActiveModel::Name.new(self, ::Tobias)
+    end
+  end
+end
diff --git a/app/furniture/tobias/trust.rb b/app/furniture/tobias/trust.rb
new file mode 100644
index 000000000..74d13943a
--- /dev/null
+++ b/app/furniture/tobias/trust.rb
@@ -0,0 +1,8 @@
+class Tobias
+  class Trust < Record
+    self.table_name = "tobias_trusts"
+
+    has_many :beneficiaries
+
+  end
+end
diff --git a/db/migrate/20240127063826_create_tobias_payouts.rb b/db/migrate/20240127063826_create_tobias_payouts.rb
new file mode 100644
index 000000000..9ae921836
--- /dev/null
+++ b/db/migrate/20240127063826_create_tobias_payouts.rb
@@ -0,0 +1,27 @@
+class CreateTobiasPayouts < ActiveRecord::Migration[7.1]
+  def change
+    create_table :tobias_trusts, id: :uuid do |t|
+      t.timestamps
+    end
+
+    create_table :tobias_beneficiaries, id: :uuid do |t|
+      t.references :trust, type: :uuid, foreign_key: {to_table: :tobias_trusts}
+
+      t.timestamps
+    end
+
+    create_table :tobias_payouts, id: :uuid do |t|
+      t.monetize :payout_amount
+      t.references :trust, type: :uuid, foreign_key: {to_table: :tobias_trusts}
+      t.timestamps
+    end
+
+    create_table :tobias_payments, id: :uuid do |t|
+      t.references :payout, type: :uuid, foreign_key: {to_table: :tobias_payouts}
+      t.references :beneficiary, type: :uuid, foreign_key: {to_table: :tobias_beneficiaries}
+      t.monetize :amount
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/schema.rb b/db/schema.rb
index d926915c1..6fd3e0a13 100644
--- a/db/schema.rb
+++ b/db/schema.rb
@@ -10,7 +10,7 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema[7.1].define(version: 2024_01_20_034325) do
+ActiveRecord::Schema[7.1].define(version: 2024_01_27_063826) do
   # These are extensions that must be enabled in order to support this database
   enable_extension "pgcrypto"
   enable_extension "plpgsql"
@@ -295,6 +295,38 @@
     t.index ["slug", "client_id"], name: "index_spaces_on_slug_and_client_id", unique: true
   end
 
+  create_table "tobias_beneficiaries", id: :uuid, default: -> { "gen_random_uuid()" }, force: :cascade do |t|
+    t.uuid "trust_id"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["trust_id"], name: "index_tobias_beneficiaries_on_trust_id"
+  end
+
+  create_table "tobias_payments", id: :uuid, default: -> { "gen_random_uuid()" }, force: :cascade do |t|
+    t.uuid "payout_id"
+    t.uuid "beneficiary_id"
+    t.integer "amount_cents", default: 0, null: false
+    t.string "amount_currency", default: "USD", null: false
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["beneficiary_id"], name: "index_tobias_payments_on_beneficiary_id"
+    t.index ["payout_id"], name: "index_tobias_payments_on_payout_id"
+  end
+
+  create_table "tobias_payouts", id: :uuid, default: -> { "gen_random_uuid()" }, force: :cascade do |t|
+    t.integer "payout_amount_cents", default: 0, null: false
+    t.string "payout_amount_currency", default: "USD", null: false
+    t.uuid "trust_id"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["trust_id"], name: "index_tobias_payouts_on_trust_id"
+  end
+
+  create_table "tobias_trusts", id: :uuid, default: -> { "gen_random_uuid()" }, force: :cascade do |t|
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+  end
+
   create_table "utility_hookups", id: :uuid, default: -> { "gen_random_uuid()" }, force: :cascade do |t|
     t.uuid "space_id"
     t.string "name", null: false
@@ -326,4 +358,8 @@
   add_foreign_key "rooms", "media", column: "hero_image_id"
   add_foreign_key "space_agreements", "spaces"
   add_foreign_key "spaces", "rooms", column: "entrance_id"
+  add_foreign_key "tobias_beneficiaries", "tobias_trusts", column: "trust_id"
+  add_foreign_key "tobias_payments", "tobias_beneficiaries", column: "beneficiary_id"
+  add_foreign_key "tobias_payments", "tobias_payouts", column: "payout_id"
+  add_foreign_key "tobias_payouts", "tobias_trusts", column: "trust_id"
 end
diff --git a/spec/tobias/factories/beneficiary_factory.rb b/spec/tobias/factories/beneficiary_factory.rb
new file mode 100644
index 000000000..b1206ba10
--- /dev/null
+++ b/spec/tobias/factories/beneficiary_factory.rb
@@ -0,0 +1,5 @@
+FactoryBot.define do
+  factory :tobias_beneficiary, class: "Tobias::Beneficiary" do
+
+  end
+end
diff --git a/spec/tobias/factories/payout_factory.rb b/spec/tobias/factories/payout_factory.rb
new file mode 100644
index 000000000..f027e7300
--- /dev/null
+++ b/spec/tobias/factories/payout_factory.rb
@@ -0,0 +1,7 @@
+require_relative "trust_factory"
+
+FactoryBot.define do
+  factory :tobias_payout, class: "Tobias::Payout" do
+    association(:trust, factory: :tobias_trust)
+  end
+end
diff --git a/spec/tobias/factories/trust_factory.rb b/spec/tobias/factories/trust_factory.rb
new file mode 100644
index 000000000..4c1892065
--- /dev/null
+++ b/spec/tobias/factories/trust_factory.rb
@@ -0,0 +1,5 @@
+FactoryBot.define do
+  factory :tobias_trust, class: "Tobias::Trust" do
+
+  end
+end
diff --git a/spec/furniture/tobias/payout_spec.rb b/spec/tobias/payout_spec.rb
similarity index 60%
rename from spec/furniture/tobias/payout_spec.rb
rename to spec/tobias/payout_spec.rb
index 31472ed93..ee3e52181 100644
--- a/spec/furniture/tobias/payout_spec.rb
+++ b/spec/tobias/payout_spec.rb
@@ -1,16 +1,18 @@
 require "rails_helper"
+require_relative "factories/payout_factory"
+require_relative "factories/beneficiary_factory"
 
 RSpec.describe Tobias::Payout do
   describe "#issue" do
     it "issues a Payment to each Beneficiary for their share of the #payout_amount" do
       payout = create(:tobias_payout, payout_amount_cents: 150_00)
 
-      beneficiaries = create_list(10, :tobias_beneficiary, trust: payout.trust)
+      beneficiaries = create_list(:tobias_beneficiary, 10, trust: payout.trust)
 
       payout.issue
 
       beneficiaries.each do |beneficiary|
-        expect(beneficiary.payments).to exist(amount_cents: 15)
+        expect(beneficiary.payments).to exist(amount_cents: 15_00)
       end
     end
   end