Patent ID: 7698203

Claim:
A computer-implemented method for facilitating the ring-fencing of assets of an investment fund comprising: tracking, by a computer system, first interests in the investment fund, wherein the first interests are held by investors in the investment fund, wherein the first interests represent a pro rata share of current assets and liabilities of the investment fund, wherein the computer system comprises a processor and a memory; tracking, by the computer system, second interests in the investment fund, wherein the second interests are issued on a conversion date to one or more of the investors of the investment fund who requested redemption of at least a portion of their first interests when the investment fund had insufficient assets to redeem the portion of the first interests for which redemption was requested, wherein the second interests provide holders thereof with economic rights associated with assets of the investment fund existing as of a the conversion date; calculating, by the computer system, distribution amounts to be distributed to the one or more investors holding the second interests, wherein the distribution amounts are calculated based on both (i) income received after the conversion date attributable to the assets of the investment fund existing as of the conversion date and (ii) proceeds derived after the conversion date from disposition of the assets of the investment fund existing as of conversion date but not unrelated assets of the investment fund acquired subsequent to the conversion date; and distributing the distribution amounts to the one or more investors.