A Qualified Opportunity Fund is an investment vehicle created by the Tax Cuts and Jobs Act of 2017 to encourage investment and spur development in newly created Qualified Opportunity Zones (QOZs). By investing recently realized capital gains into a Qualified Opportunity Fund, an investor is eligible to receive two primary tax benefits:

• Deferral of capital gains tax on the previous investment until December 31, 2026
• Complete exclusion from capital gains tax of the appreciation of the fund investment at realization, following a 10-year holding period

Grubb Properties has deep experience and a positive track record with projects in these areas throughout the southeastern United States. By the time the legislation was implemented, we already had four Link Apartment^® sites in development or in service in QOZs.

With shovel-ready seed investments, and our longtime commitment to working with communities, our Qualified Opportunity Fund offers significant advantages to investors, businesses and neighborhoods.