Method and system for exchanging interests in real estate

Details Method and system for exchanging interests in real estate Method and system for exchanging interests in real estate

2011-07-05

2011-07-05

Kramer, James A (Department: 3693)

Data processing: financial, business practice, management, or co

Automated electrical financial or business practice or...

Finance

C705S03600T, C705S035000

Reexamination Certificate

active

07974916

ABSTRACT:
Methods and systems are provided for performing a tax-deferred transaction involving an Investor owning a Relinquished Property according to structures depending on the form of ownership. One structure can involve an Individual Investor, and another structure can involve an Investor Partnership. The structure involving the Individual Investor as the owner of Relinquished Property can include the steps of: (1) the Investor selling the Relinquished Property; (2) the Investor acquiring as a Replacement Property, directly or indirectly from a REIT or its affiliate for example, an interest in Like Kind Property; and (3) the Investor transferring such interest to the Operating Partnership of the REIT in exchange for DCX Units.

REFERENCES:
patent: 5680305 (1997-10-01), Apgar, IV
patent: 2002/0013750 (2002-01-01), Roberts et al.
Internal Revenue Code Sections 721 and 1031.
“Vesting and Finance Issues Related to Tax-Deferred Exchanges Under IRC § 1031” by Todd R. Pajonas.
http://areit.listedcompany.com
ews.html/id/99748 A-REIT and OSIM International to Enter Into a $35 Million Sale & Lease-Back Transaction May 5, 2003.
“Vesting and Finance Issues Related to Tax-Deferred Exchanges Under IRC 1031” by Todd R. Pajonas Summer 2000.

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