Patent ID: 7734540

Claim:
A method for providing financing to a company having a plurality of qualified producing assets comprising: creating a qualified master limited partnership by limiting a plurality of assets of a master limited partnership to only a plurality of qualified producing assets of a company that do not generate unrelated business taxable income; complying with all necessary requirements so that the qualified master limited partnership can exchange assets with a plurality of companies on a stock exchange; creating a first new asset class by placing the plurality of qualified producing assets into the qualified master limited partnership through a plurality of tax deferred asset exchanges of a plurality of qualified master limited partnership Units for a plurality of fractional interests in the plurality of qualified producing assets; calculating, by a processor, a mathematical solution enabling an exchange of one or more of the plurality of fractional interests in one or more qualified producing assets of the company for one or more qualified master limited partnership Units and a collateralization of one or more loans to the company by one or more loan providers using one or more qualified master limited partnership Units in accordance with a solution that satisfies a plurality of company inputs, a plurality of qualified master limited partnership inputs, and a plurality of loan provider inputs; and collateralizing a loan to the company by a loan provider using the plurality of Units in the qualified master limited partnership in accordance with the mathematical solution.