| 摘要 |
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. |
