Abstract: Systems, methods, apparatus, mediums and means for creating or transferring the functional and tax equivalent of an interest, particularly a common law estate, in an asset owned by a first entity are provided where the first entity is obligated to obtain consent from a lender or other party if the asset or an interest therein is conveyed to a third party or where the creation or transfer of a common law estate in such asset directly would entail significant cost. A disregarded entity is formed holding the first entity's rights in the asset. In lieu of a transfer of rights or a common law estate in such asset directly, there is conveyed rights or such common law estate in the equity interests in such disregarded entity, wherein such transfer does not require any such consent and does not involve the high cost traditionally associated with common law estate transactions.

Abstract: A system, method, apparatus, medium, and means for transferring property includes identifying a fractional interest in the property, identifying a recombination right in the property, pricing the fractional interest and the recombination right, and transferring the property upon receipt of a price of the fractional interest and the recombination right.