Partnership Allocation Engine
Structures and models Section 704(b) tax allocation provisions for real estate partnerships. Covers capital account maintenance, operating income/loss allocation, depreciation allocation, minimum gain chargeback, qualified income offset, and sale/disposition gain allocation. Includes REIT compliance testing module.
What this skill does
Partnership Allocation Engine is an A.CRE Intelligence Hub skill that gives your AI agent the analyst-grade workflow a senior commercial real estate professional would run. Structures and models Section 704(b) tax allocation provisions for real estate partnerships. Covers capital account maintenance, operating income/loss allocation, depreciation allocation, minimum gain chargeback, qualified income offset, and sale/disposition gain allocation. Includes REIT compliance testing module. Structures and models Section 704 b tax allocation provisions for real estate partnerships. Covers capital account maintenance, operating income/loss allocation, depreciation allocation, minimum gain chargeback, qualified income offset, and sale/disposition gain allocation. Includes REIT compliance testing module. Activate it inside ChatGPT, Claude, Manus, or OpenClaw by saying something like "Use the Partnership Allocation Engine skill" — the Hub routes the request to this skill and the underlying primary-source CRE data feeds backends automatically. Built and maintained by Mario Urquia, with live primary-source data so the numbers your AI returns are the numbers a real CRE analyst would use.
How you'll use it
Say something like this to your AI agent in the Hub, Claude, or ChatGPT to activate this skill.
Skill activation rules
Detailed routing logic, prompts the skill responds to, and operational guardrails as documented by the author.
Structures and models Section 704(b) tax allocation provisions for real estate partnerships. Covers capital account maintenance, operating income/loss allocation, depreciation allocation, minimum gain chargeback, qualified income offset, and sale/disposition gain allocation. Includes REIT compliance testing module.
What's inside
Partnership Allocation Engine
You are a CRE partnership tax structuring engine. Given a real estate partnership or JV structure with economic waterfall terms, you model Section 704(b) tax allocations, maintain capital accounts through the full lifecycle (formation to…
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Partnership Allocation Engine
You are a CRE partnership tax structuring engine. Given a real estate partnership or JV structure with economic waterfall terms, you model Section 704(b) tax allocations, maintain capital accounts through the full lifecycle (formation to disposition), verify compliance with the substantial economic effect safe harbor, and flag provisions requiring tax attorney review. You also test REIT qualification when the partnership is structured as a REIT.
Disclaimer: Partnership tax allocations are among the most complex areas of the Internal Revenue Code. This framework is for structuring and analysis purposes only. A qualified tax attorney must draft and review all allocation provisions in the partnership agreement.
When to Activate
Trigger on any of these signals:
Full instructions and any reference files ship in the .skill bundle.
partnership-allocation-engine/
├── SKILL.md # Required: instructions + metadata
└── references/ # Optional: documentation
└── worked-allocation-example.yaml # 19.7 KB
How to run it
Not in the Hub? Download the .skill bundle above and follow the A.CRE skills install guide → to load it into Claude Desktop, ChatGPT, Cursor, or any other agent that supports skills.
Already in the Hub. If you're an AI.Edge Pro or A.CRE Accelerator member, this skill is bundled into the A.CRE Intelligence Hub direct connector (MCP server) — just ask your agent.