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What is the Fund structure and how does it work?

The Fund is structured as a limited liability company (LLC) with a real estate investment trust (REIT) subsidiary. You will make your investment in the LLC which owns 100% of the REIT. The REIT subsidiary enables you to invest in the Fund with your IRA or 401k without having to worry about unrelated business income tax (UBIT). Properties are owned by the REIT and cash flow passes from the property to the REIT subsidiary, which pays dividends to the Fund, which then makes distributions to you based on the number of units you own.