Source: http://www.google.com/patents/US7925572?dq=FRAIOLI
Timestamp: 2018-01-24 07:59:23
Document Index: 80675922

Matched Legal Cases: ['§1031', '§1031', '§1031', '§1031', '§ 1031', '§ 856']

Patent US7925572 - Methods and investment instruments for performing tax-deferred real estate ... - Google Patents
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 master agreement and master lease to form “deedshares.” Holders...http://www.google.com/patents/US7925572?utm_source=gb-gplus-sharePatent US7925572 - Methods and investment instruments for performing tax-deferred real estate exchanges
Publication number US7925572 B2
Application number US 12/539,752
Also published as US6292788, US8145559, US8468084, US20020013750, US20090307125, US20110184850, US20120185412, US20130282619
Publication number 12539752, 539752, US 7925572 B2, US 7925572B2, US-B2-7925572, US7925572 B2, US7925572B2
Inventors Neal Roberts, Michael Franklin, Charles Runnels, James Andrews
Original Assignee American Master Lease, L.L.C.
Patent Citations (10), Non-Patent Citations (31), Classifications (12), Legal Events (4)
US 7925572 B2
wherein the master agreement does not establish a partnership among the plurality of holders and wherein said exchange by said at least one of the holders is a tax-deferred exchange under IRC §1031.
wherein the master agreement does not establish a partnership among the plurality of holders and wherein said exchange by said at least one of the holders is a tax-deferred exchange under IRC §1031;
27. The method of claim 26 wherein the provision for later unifying title to the real property in the investment portfolio comprises a provision for reaggregating the plurality of investment interests.
FIG. 6 is a flowchart of an IRC §1031 exchange in which investment property is exchanged fo-deedshares;
Master agreement 24 preferably comprises provisions that prevent holders of deedshares 22 from providing common services with respect to real estate portfolio 20, from entering into joint venture activities with respect to real estate portfolio 20 with fellow owners of deedshares 22, from establishing a common trade name in relation to their holdings of deedshares 22, and from comingling or establishing joint financial arrangements with respect to real estate portfolio 20 with other owners of deedshares 22. These provisions are intended to prevent owners of deedshares 22 from acquiring the attributes of a partnership, which might otherwise make deedshares 22 ineligible for tax-deferred treatment under IRC §1031.
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11 <www.mack-cali.com/about/>.
12 <www.mack-cali.com/shareholders/aboutreits.phtml>.
13 <www.mack-cali.com/sharesholders/glossary.phtlm>.
14 26 U.S.C.A. § 1031 (West 1988 & Supp. 1998) (Exchange of property held for productive use or investment).
15 26 U.S.C.A. § 856 (West 1988 & Supp. 1998) (Definition of real estate investment trust).
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31 Weller, L. S., "Current Opportunities Using Like-Kind Exchanges", Tax Management Real Estate Journal, Washington, vol. 13, Iss. 7, (Jul. 2, 1997), p. 153, 15 pgs.
European Classification G06Q30/04, G06Q40/08, G06Q40/00, G06Q40/06, G06Q40/025, G06Q40/04