Interesting Specific Tax Strategy Patents and Patent Applications

Issued Tax Strategy Patents

• SOGRAT Patent - stock option grantor retained annuity patent
• Section 1031 Like-kind Exchange Tenant in Common Deedshare patent
• Roth IRA Patent
• CRT Patent - charitable remainder trust - Lang patent (see related information below)
• Education Trust Patent
• College Savings Plan Patent
• Hedging Patent
• Tax-Aware Asset Allocation Patent (issued 6/12/12)

Interesting Patent Applications Published after Date of Enactment

• Mortgage and Education Financial Optimization Patent Application (filed 2/16/12, published 6/14/12)

Examples of Applications for Tax Strategy Patents that were Not Issued Prior to 9/16/11

• Patent on Combined Sections 1031 and 1033 Exchange
• UBIT Blocker Patent
• CRT Business Use Patent - Treacy Patent
• CRT Business Yield Patent - Treacy Patent
• CRT Split Income Patent - Schaub Patent
• Estate Disposition Patent
• Patent on Calculating Tax on a Foreign Entity
• Patent on Foreign Non-Qualified Deferred Compensation
• Earned Income Tax Credit Patent
• Offer in Compromise Patent
• Multistate Analysis Patent - Lazear Patent