












Equilus Capital Partners, LLC (âECPâ) is the Sponsor of this OďŹering.
You would be purchasing a beneďŹcial interest in the Trust, which owns fee interests in the Property. For federal income tax purposes, an Interest should cons tute an interest in replacement property and you can be treated as having assumed your pro rata share of the Trustâs debt for purposes of calcula ng the amount of your Sec on 1031 replacement property.
No. The Interests have not been, and will not be, registered under the Act or any state securi es laws. The Interests will be oďŹered and sold pursuant to an exemp on from the registra on requirements of the Act, in accordance with Rule 506(b) of Regula on D, and in compliance with any applicable state securi es laws. If the Trust fails to comply with the requirements of this exemp on or fails to comply with the state securi es laws, a Purchaser may have the right to rescind his purchase of the Interests.
The DST structure, rather than a tenant in common structure, was used for the ownership of the Property largely based on the following reasons:
⢠more favorable loan terms, including, but not limited to, simpliďŹed underwri ng procedures for the Purchasers;
⢠lower annual administra ve costs for the Purchasers since no single member limited liability companies are required to be formed and maintained for each Purchaser;
⢠no personal liability for Purchasers under the Loan with regard to the Property; and
⢠lower transac on costs, since the Purchasers do not assume the Loan or obtain direct tle to the Property. There are certain risks related to the DST structure, including the risk that Purchasers have limited control over the Trust.
fyĂtheĂPropertyĂforĂmyĂ1031Ăexchange?
You must contact your qualiďŹed intermediary and tax advisor for the appropriate iden ďŹca on procedure.
HowĂlongĂisĂtheĂprojectedĂholdingĂperiodĂandĂwhatĂareĂtheĂTrustâsĂexitĂstrategies?
The Trust is expected to hold the Property for approximately ďŹve (5) years, subject to modiďŹca on based on market condi ons at the me. Poten al buyers of the Property can range from individuals, private equity ďŹrms, and ins tu onal capital from both private and public forums. The Property may be sold as a package or as part of a collec on of individual por olios of proper es in order to create a larger aggregate price.
CanĂIĂkeepĂsomeĂofĂtheĂproceedsĂfromĂtheĂsaleĂofĂmyĂrelinquishedĂpropertyĂorĂdoĂallĂofĂtheĂproceedsĂ haveĂtoĂbeĂreinvested?
If you choose to keep some of the proceeds, you will generally be taxed on what you keep. The cash retained is known as âbootâ in a Sec on 1031 exchange. The Trust cannot advise you on the par cular tax treatment to which you will be subject. You should consult with your own tax professional regarding the proper tax treatment of any such amounts.
HowĂo enĂwillĂdistribu onsĂbeĂmadeĂtoĂtheĂPurchasers?
The Signatory Trustee intends to make quarterly distribu ons, payable on or about the 15th day of the ďŹrst month of each quarter.
Equilus Capital Partners, LLC (ECP) is a private capital equity ďŹrm, inves ng its membersâ holdings in income producing real estate throughout the PaciďŹc Northwest. Through their unique combina on of exper se in project ďŹnance, development, and management, Equilus Capital Partners, LLC brings ďŹnancial and natural resources together to create a diversiďŹed por olio of income producing real estate to the middle market investment arena.
Our management team sources investment opportuni es through income producing proper es and joint ventures with real estate developers to create a robust and diverse por olio. We choose from proper es such as:
¡ Mul family rental units, planned unit developments, condominiums and townhouses
¡ Vaca on rentals, including hotels, condominiums and recrea onal facili es
¡ Commercial developments, including oďŹce, professional, medical and retail
The real estate underlying assets are owned en rely by the investment membership base. In other words, members own por ons of the proper es rela ve to their investment. Income generated by the property is issued in quarterly dividends. Tax deduc ons from expenses and other tax beneďŹts are also passed through to the members.
If you are an accredited investor, you may request a copy of the Memorandum and carefully read it, including all the exhibits. Then, you must complete the Purchaser Ques onnaire, and other required documents that are included in the Memorandum. You are strongly encouraged to engage independent legal counsel in connec on with the purchase of the Interests, including reviewing the documents related to the acquisi on of the Interests.
Intended for accredited investors only. Past performance is no guarantee of future results. The data in this ďŹyer may be subject to change. Interested buyers or investors should further evaluate to determine the actual poten al.