MacroShares $100 Oil Up Trust (the Up Trust) issues MacroShares $100 Oil Up Shares. The underlying value (UV) of MacroShares $100 Oil Up tracks the spot price of West Texas Intermediate light, sweet crude oil (WTI). The objective of the Up Trust is to provide investors with investment returns that correspond with changes in the price of NYMEX crude oil futures contracts within the range from zero to twice the starting level of that price on or about the date of the first issuance of the shares.