This offering utilizes a REIT structure. Interest/dividend income from REITs may be eligible for a 20% deduction under current federal tax laws. This is not tax advice and investors should consult with tax professionals to understand their individual tax situation. This tax advantaged structure is a feature of legislation that is scheduled to expire on 1/1/2026, unless Congress renews it. Investors will receive a Form 1099 at tax time which is simpler to report than the alternative Form K-1 issued by most non-traded REITs and other funds.