专利名称：METHODS AND INVESTMENT
INSTRUMENTS FOR PERFORMING TAX-DEFERRED REAL ESTATE EXCHANGES
发明人：Neal Roberts,Michael Franklin,Charles
Runnels,James Andrews
申请号：US13919866申请日：20130617
公开号：US20130282619A1公开日：20131024
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
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