{"schema_version":"1.0","canonical_url":"https://patentable.app/patents/US-8468084","patent":{"patent_number":"US-8468084","title":"Methods and investment instruments for performing tax-deferred real estate exchanges","assignee":null,"inventors":[],"filing_date":"2012-03-26T00:00:00.000Z","publication_date":"2013-06-18T00:00:00.000Z","cpc_codes":["G06Q","G06Q","G06Q","G06Q","G06Q","G06Q","G06Q"],"num_claims":16,"abstract":"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 of the deedshares receive a guaranteed income stream from the master lease and yearly depreciation, without having 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 to purchase, or arrange for the purchase of the deedshares at fair market value (or some other calculable value) at the end of a specified term. Because the deedshares qualify as interests in investment real estate, they are eligible for tax-deferred treatment under §1031 of the Internal Revenue Code."},"analysis":{"summary":null,"layman_explanation":null,"technical_analysis":null,"business_analysis":null,"faqs":null,"topics":[],"tech_cluster":null},"seo":{"title":"Methods and investment instruments for performing tax-deferred real estate exchanges","description":"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 denom","keywords":[]},"attribution":{"source":"Patentable","source_url":"https://patentable.app","canonical_url":"https://patentable.app/patents/US-8468084","license":"CC-BY-4.0-like","license_terms":"AI-generated analysis on this page (summary, layman_explanation, technical_analysis, business_analysis, faqs) may be reused with attribution and a visible link back to the canonical URL above. Patent abstracts, claims, and bibliographic data are USPTO public domain.","required_link":"https://patentable.app/patents/US-8468084","citation_suggestion":"Patentable. \"Methods and investment instruments for performing tax-deferred real estate exchanges\" (US-8468084). https://patentable.app/patents/US-8468084","copyright_holder":"Nomic Interactive Technology LLC"},"links":{"html":"https://patentable.app/patents/US-8468084","json":"https://patentable.app/api/llm-context/US-8468084","site":"https://patentable.app","llms_txt":"https://patentable.app/llms.txt"},"generated_at":"2026-05-30T16:21:28.842Z"}