专利名称：Methods and investment instruments for
performing tax-deferred real estateexchanges
发明人：Neal Roberts,Michael Franklin,Charles
Runnels,James Andrews
申请号：US13083134申请日：20110408公开号：US08145559B2公开日：20120327
专利附图：
摘要：Methods and investment instruments for investing in real estate are described
wherein a portfolio of investment real estate is divided into a plurality of tenant-in-common deeds of predetermined denominations, and which are subject to a masteragreement and master lease to form “deedshares.” Holders of the deedshares receivea guaranteed income stream from the master lease and yearly depreciation, withouthaving to maintain or manage the real estate. The holders of deedshares are subject,under the master agreement, to a mechanism that enables the master tenant topurchase, or arrange for the purchase of the deedshares at fair market value (or someother calculable value) at the end of a specified term. Because the deedshares qualify asinterests in investment real estate, they are eligible for tax-deferred treatment under§1031 of the Internal Revenue Code.
申请人：Neal Roberts,Michael Franklin,Charles Runnels,James Andrews
地址：Santa Monica CA US,Carlsbad CA US,Scottsdale AZ US,Los Angeles CA US
国籍：US,US,US,US
代理机构：Blakely Sokoloff Taylor & Zafman LLP
更多信息请下载全文后查看
因篇幅问题不能全部显示，请点此查看更多更全内容