Abstract: A subtalar joint implant system that includes a first implant component and a second implant component is disclosed herein. An alternative embodiment of a subtalar joint implant system is disclosed and includes a first component that has threads disposed on at least a portion of an exterior surface of the first component and a second component having threads disposed on at least a portion of the exterior surface of the second component. The first and second components are each configured to couple with at least a portion of a talus and a calcaneum of a patient with the first component being configured to couple with at least a portion of a posterior facet of the calcaneum of the patient and the second component being configured to couple with at least a portion of a middle facet of the calcaneum of the patient.

Abstract: A method for performing an arthroplasty of a subtalar joint includes making at least one incision adjacent the subtalar joint, accessing the subtalar joint defined superiorly by a first articular surface and inferiorly by a second articular surface, and preparing at least one of the first articular surface and the second articular surface to form first and second interfacing surfaces. The method further includes identifying at least one landmark of the first interfacing surface and the second interfacing surface, determining at least one significant point on at least one of the first interfacing surface and the second interfacing surface relative to the at least one landmark, and placing at least one trial implant. The method also includes securing an implant positioned substantially inferior relative to the first interfacing surface and substantially superior relative to the second interfacing surface, stabilizing the subtalar joint, and closing the at least one incision.

Abstract: A surgical method surgical method includes collecting a set of patient data, identifying at least one significant point from the set of patient data, creating a surgical guide based on the at least one significant point and the patient data, and coupling the surgical guide with a calcaneum of a patient. The surgical method also includes performing at least one cut into the calcaneum using the surgical guide, wherein the at least one cut forms a recess in the calcaneum and defines a first calcaneal portion positioned substantially anteriorly from the recess and a second calcaneal portion positioned substantially posteriorly from the recess, shifting at least one of the first calcaneal portion and the second portion in a medial direction by placing an implant at least partially within the recess, and coupling the implant with the first calcaneal portion and the second calcaneal portion.

Abstract: A method for performing an arthroplasty of a subtalar joint includes making at least one incision adjacent the subtalar joint, accessing the subtalar joint defined superiorly by a first articular surface and inferiorly by a second articular surface, and preparing at least one of the first articular surface and the second articular surface to form first and second interfacing surfaces. The method further includes identifying at least one landmark of the first interfacing surface and the second interfacing surface, determining at least one significant point on at least one of the first interfacing surface and the second interfacing surface relative to the at least one landmark, and placing at least one trial implant. The method also includes securing an implant positioned substantially inferior relative to the first interfacing surface and substantially superior relative to the second interfacing surface, stabilizing the subtalar joint, and closing the at least one incision.

Abstract: A method of achieving off-balance sheet treatment via bifurcated sale and leases. Initially one identifies a real property consisting of land and improvements. Then one determines a value of the improvements and a rental value of the land. Thereafter one estimates a remaining economic useful life of the improvement, a maximum cost associated with the transaction and a maximum cost comprising professional fees, financing fees and closing costs. The entity is capitalized so that substantive non-consolidation of the entity and the company results from the transaction. Title to the improvements is transferred from the company to the entity, and the value of the improvements is transferred from the entity to the company, wherein the company provides no financing of the transferred amount.