Hard Assets.100% Depreciation.Mailbox Money.
A hospitality-focused equipment fund that acquires depreciable assets — aircraft, marine vessels, lookout towers, and more — leases them to premier operators, and passes through first-year tax write-offs alongside a 12% preferred return.
Bonus Depreciation
Preferred Return
Asset Classes
Monthly Cash
100% First-Year Write-Off
P.L. 119-21 permanently restored §168(k) bonus depreciation. Qualifying personal property placed in service on or after Jan 19, 2025 is fully deductible in Year 1 — no phase-down, no dollar cap, no sunset.
12% Preferred Return
6% paid monthly in cash — direct to your account. 6% in annual travel credits redeemable through Interval International and RCI. Consistent, predictable, and tied to hard-asset lease income.
Invest. Write Off. Travel.
Your travel credits unlock a global network of resorts, villas, and experiences through Interval International and RCI — the same platforms used by the world's premier hospitality brands.
Where Tax Law Meets Hospitality Hard Assets
The fund is purpose-built at the intersection of three durable trends: permanent bonus depreciation, the experiential travel boom, and institutional demand for hard-asset income.
Permanent Law
P.L. 119-21 removed the uncertainty of sunset provisions. Investors can plan multi-year tax strategies with confidence that §168(k) will not phase down.
Experiential Demand
Post-pandemic travel spending has permanently shifted toward unique, high-touch experiences. Lookout towers, private charters, and off-grid stays command 3–5× the nightly rate of standard lodging.
Asset-Backed Security
Every dollar invested is backed by a tangible, titled asset. Personal property depreciates faster and qualifies for immediate write-off — giving investors both income and tax shelter.
True-Lease Structure
The fund retains ownership and residual risk, leasing assets to operators. This preserves the fund as tax owner, enabling full depreciation pass-through via K-1.
Diversified Portfolio
18 asset classes across aviation, marine, ground transport, lodging, food & beverage, and development — spread across multiple geographies and operators.
18 Asset Classes. One Guest Journey.
Every asset is mapped to a stage of the premium hospitality experience — from the moment a guest departs to the moment they arrive home.
Private Jets
Charter fleet for premium guest arrivals. Leased to licensed FAA Part 135 operators.
Cirrus Vision SF50
Single-engine personal jet. Ideal for short-hop resort access and owner-operator charters.
Sea Plane
Amphibious arrival to waterfront and island resort properties.
Helicopter
Scenic transfers and emergency access for remote mountain properties.
King Air / Pilatus
Twin-engine turboprops serving high-altitude mountain resort airstrips.
Center Console Boat
Bald Head Island coastal access. Ferry and charter operations for island resort guests.
Yacht (Miami)
Luxury charter yacht in South Florida waters. Leased to licensed operator at market rate.
Pontoon Boats
Lake and river leisure fleet for resort waterfront properties.
Snowmobiles
Winter adventure fleet for mountain resort operators. Guided tour and rental programs.
UTVs
Side-by-side utility vehicles for off-road resort exploration and property management.
Luxury Golf Carts
Premium electric golf carts for resort and island community transportation.
Chauffeur G-Wagons
Mercedes-Benz G-Class fleet for VIP ground transfers and resort chauffeur services.
Lookout Towers
Relocatable timber-frame towers converted to premium STR accommodations. Personal property — 100% bonus eligible.
Ood Glass Houses
Prefabricated relocatable glass-house STR units. Not permanently affixed — personal property classification.
Hydroponic Farm
On-site food production for resort farm-to-table operations.
Food Trailer
Mobile F&B service across properties.
Zook Cabins
Employee housing units supporting on-site staffing.
Excavators & Dump Trucks
Development equipment rounding out the full hospitality ecosystem.
Where hard assets meet the horizon
From Capital Deployment to K-1 in Your Hands
A four-step process from subscription to annual tax benefit — built on a true-lease structure that preserves depreciation at the fund level.
Investor Subscribes
Accredited investors subscribe under Reg D, Rule 506(c). Capital is pooled into the fund LLC and deployed into qualifying depreciable assets within the first operating year.
Fund Acquires Assets
The fund purchases 18 classes of hospitality equipment — aircraft, marine vessels, towers, vehicles, and structures. All assets are titled to the fund, preserving the fund as tax owner and enabling pass-through depreciation.
Assets Are Leased to Operators
Each asset is leased under a true lease: rent payments (not interest), FMV purchase options only, lease terms shorter than useful life, and genuine residual risk retained by the fund.
Investors Receive K-1 + Distributions
Each year: (a) Schedule K-1 with allocated depreciation deductions; (b) 6% annual cash preferred return paid monthly; and (c) 6% annual travel credits redeemable through Interval International / RCI.
Deal Terms
| Fund Structure | Delaware LLC |
| Offering Type | Reg D, Rule 506(c) |
| Investor Eligibility | Accredited Only |
| Tax Document | Schedule K-1 |
| Cash Distribution | Monthly (6% Pref.) |
| Travel Credits | Annual (6% Pref.) |
| Investor Term | 1–3 Years |
| Asset Hold Period | 4–10 Years |
True Lease Guardrails
All payments structured as rent (not loan interest); purchase options are Fair Market Value only (no $1 buyouts); lease terms shorter than useful life; fund retains genuine residual risk. True-lease opinion obtained from tax counsel prior to each asset deployment.
Passive Activity Disclosure
Equipment leasing is generally a passive activity under IRC §469. Depreciation losses will typically be passive losses, deductible against passive income. Consult your tax advisor regarding your specific passive loss position.
100% Depreciation. Permanent Law. No Cap.
P.L. 119-21 permanently restored bonus depreciation under IRC §168(k). For qualifying property placed in service on or after January 19, 2025, the write-off is 100% — in the year of placement.
Permanently restored 100% bonus depreciation. No sunset. No phase-down. Effective for qualifying property placed in service on or after January 19, 2025.
Depreciation deductions allocated to investors pro-rata via Schedule K-1. Deductions can exceed first-year income, creating an NOL that carries forward indefinitely.
Section 179 caps deductions at ~$1.2M annually. Bonus depreciation under §168(k) has no annual dollar cap. A $5M investment generates $5M in Year 1 depreciation.
All 18 fund asset classes are personal property. Real property does not qualify for bonus depreciation — our portfolio is specifically constructed to maximize §168(k) eligibility.
Illustrative $500,000 Investment
Year 1Directional flow of capital, depreciation, distributions, and net taxable position.
Illustrative only. Assumes passive loss absorption. Consult your tax advisor. Past performance not indicative of future results.
The NOL Carry-Forward Advantage
When depreciation deductions exceed your first-year income from the fund, the excess becomes a Net Operating Loss — carried forward indefinitely to shelter future income. Under current law, NOLs generated by the fund carry forward with no expiration date.
§1245 Recapture applies upon asset disposition. Investors may elect to roll forward into a new fund vintage to defer recapture. Estate/dynasty trust holding enables §1014 basis step-up at death, potentially eliminating recapture entirely.
The 12% Preferred Return
12% Preferred, Split Two Ways
Half of your annual return arrives as monthly cash — direct deposit, predictable, tied to hard-asset lease income. The other half becomes travel credits redeemable through Interval International and RCI's global resort network.
Deal Terms
| Preferred Return | 12% Annual |
| Cash Component | 6% Monthly |
| Travel Component | 6% Annual |
| Investor Term | 1–3 Years |
| Rollover | Available |
| Recapture Deferral | Roll to new vintage |
| Recapture Elimination | §1014 step-up at death |
Paid monthly, direct deposit. Tied to hard-asset lease income from the fund's operator network.
Redeemable annually through Interval International and RCI. Access to thousands of global resort properties.
Ready to Deploy Capital?
Request the Private Placement Memorandum.
Your Return. Redeemable Anywhere.
Travel credits are issued annually equal to 6% of invested capital. Redeemable through Interval International and RCI — the global timeshare exchange networks used by Marriott, Hyatt, Hilton, and IHG.
Personal Use Guardrail
Investors receive travel credits redeemable through third-party platforms (Interval International/RCI), NOT free use of fund assets. Direct personal use of fund aircraft, yacht, or vessels by investors is prohibited. Market-rate chartering is permitted as business income.
| Platform | Interval International / RCI |
| Credit Value | 6% of Capital Annually |
| Redemption | Global Resort Network |
| Taxability | Taxable as Ordinary Income |
Off-grid. On-portfolio.
Three Paths to Exit
Asset Sale at Term
Fund sells assets at FMV. §1245 recapture on depreciation taken. Recapture taxed as ordinary income. Investors receive pro-rata proceeds.
Roll Forward
At term end, investors may elect to roll their interest into the next fund vintage. Defers §1245 recapture. Depreciation clock resets on new assets.
Estate / Dynasty Trust
Holding fund interest in a dynasty trust enables §1014 basis step-up at death. Recapture is permanently eliminated. Ideal for multi-generational wealth planning.
Take the exit
- · Return of capital + accrued preferred
- · Simpler tax reporting at term end
- · Recapture crystallized in exit year
Continue the compounding
- · Defer §1245 recapture
- · Fresh depreciation on new vintage
- · Continued preferred return + travel credits
Material Risk Factors
Tax Risk
IRS may challenge bonus depreciation eligibility. If disallowed, fund recomputes at fund level and investors bear tax, interest, and penalty burden.
Liquidity Risk
Fund interests are illiquid. No public market. Investor terms of 1–3 years with limited redemption rights. Asset holds may extend 4–10 years.
Operator Risk
Lease income depends on operator performance. Defaults, vacancies, or underperformance may reduce distributions below preferred return.
Recapture Risk
§1245 recapture upon asset disposition is taxed as ordinary income. Recapture may exceed cash distributions received.
This material is for informational purposes only and does not constitute an offer to sell or solicitation to buy securities. Offered only to accredited investors under Reg D Rule 506(c). Past performance is not indicative of future results. Consult your tax, legal, and financial advisors before investing.