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Insights

Notes from the field.

Market commentary, investor education, and a look inside how we underwrite — written for accredited investors who want to go deeper.

Clear thinking on private real estate, so your attention stays free for what moves you.

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Real estate professional status: what the tax benefits really are

The definitive plain-English guide to §469(c)(7): the 750-hour and more-than-half tests, all seven material-participation tests, the grouping election, the 3.8% NIIT safe harbor, what happens to suspended losses, the rules people confuse it with — and the records that make it survive an audit. Every claim sourced.

Education · Jul 2026 · 14 min read

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Keep Reading

All notes.

  1. Jul 2026 · Market Commentary Why supply-constrained housing still compounds As rates normalize, the structural case for manufactured housing and self-storage hasn't changed: essential demand, limited new supply, and pricing power that shows up in the cash flow. Read the note →
  2. Jun 2026 · Education The 1031 exchange, explained for investors How a Delaware Statutory Trust can serve as like-kind replacement property — and where the 45- and 180-day deadlines bite. Read the note →
  3. Jun 2026 · Diligence Inside our underwriting checklist The conservative assumptions every offering must clear before it reaches the shelf. Read the note →
  4. May 2026 · Education Opportunity Zones: what the 10-year hold really means A plain-language look at deferral, step-up, and exclusion — and how the 2025 law that made the program permanent changes the math. Read the note →
  5. May 2026 · Market Commentary Self-storage after the surge Normalizing street rates, an eleven-year low in new supply, and where disciplined operators still find yield. Read the note →
  6. Apr 2026 · Market Commentary Growth Fund 2026 is now open Our flagship 2026 vintage opens to accredited investors. Here's what's inside — and how access works. Read the note →
  7. Apr 2026 · Education Accredited investor status, without the jargon Who qualifies, how verification works under Rule 506(c), and what to have ready. Read the note →
  8. Mar 2026 · Market Commentary Reading the rate cycle without predicting it Why we underwrite to a margin of safety instead of a forecast. Read the note →
  9. Feb 2026 · Market Commentary A note on how we report to investors What's in every quarterly update, and why we keep it in plain language. Read the note →

Insights are for informational and educational purposes only and do not constitute investment, legal, or tax advice, or an offer to sell or solicitation to buy any security. Views are current as of each article's publication date and may change. Third-party figures are as of the dates cited and were not independently verified. See full disclosures.

Carter Fisher, Director, Investor Relations
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Carter Fisher · Director, Investor Relations · Florida
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