Advanced 1031 Exchange Strategies

The Oasis at Shingle Creek is a multifamily garden-style apartment development located at 4350 Osceola Trail Road, Kissimmee, Florida 34746. Developed in 2018, the Property consists of 27.35 acres of land upon which 15 residential buildings are situated, housing a total of approximately 347,081 rentable square feet i across 356 apartment units. The Property includes amenities such as a resident lounge with game room, fitness center, theater, pool with private cabanas, indoor dog washing and grooming station, pet park with agility equipment, playground, sand volleyball court, and lakeside pier. As of July 22, 2025, the Property was 94.1% leased.

Completed in 2023, The Vivian is a 325-unit Class-A apartment community with high-quality amenities and finishes, thoughtfully situated on the highly desirable Atlanta Beltline. The Property is not only a short walk to over 400K SF of local restaurants, shops, breweries, co-working and recreational spaces, but it is also embedded within the high demand neighborhood of Capitol View. The Property is designed to attract Atlanta's young professionals, achieving an $89K average household income and an approximately 4.4x Income-to-Rent ratio, benefiting from the proximity to Atlanta's best universities, hospitals, and largest job nodes. Additionally, the Property benefits from multiple state and local tax incentive programs.

The principals of ERP are credited with identifying the energy-prolific Permian Basin as an important real estate investment thesis in 2007 and believe that the firm has grown to become one of the largest and most dedicated industrial real estate investment companies in the Permian Basin. The Sponsor believes that these 4 properties represent an important, core multi-tenant industrial position in the Permian Basin and may perform strongly in the current market environment due to their superior locations, attractive going-in base rents, and high land-to building ratios. As of September 30, 2025, occupancy at the properties was 97%. The offering consists of 4 multi-tenant industrial properties with 121 units across 294,000 square feet on 23.56 acres.

Skytop Apartments (“the Property”) represents the opportunity to invest in an ultra-luxury, class A+ mid-rise apartment community located in the sought-after Anderson Township submarket in thriving Cincinnati, Ohio. The Property provides coveted access to large employment hubs including Cincinnati’s central business district, home to 160,000 jobs and headquarters to five Fortune 500 companies.¹ ¹ Employment and population statistics courtesy of Newmark.