QROZ

AGENDA

Primer on Qualified Opportunity Zones (QOZ) & Qualified Rural Opportunity Zones (QROZ) | Primer on 3D Concrete | Printed Houses |
Build-ready lots and construction in a QROZ 1hr from Dallas
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OPPORTUNITY ZONE TAX BENEFITS

100% tax-free of all gain on original investment after 10 years
Deferral of tax liability on the contributed capital
gain is deferred 5 years
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If invested in a QROZ, the contributed capital receives a 30% step up on the basis after 5 years.
This means you are “forgiven” 30% of the tax on the contributed capital.
(e.g. 30% of the capital gain on the old investment is tax-free after 5 years)

OPPORTUNITY ZONE TAX COMPLIANCE

One Big Beautiful Bill Act

● Investment must be from capital gains (CG) within the prior 180 days
which means you must sell something to qualify
● Those funds (CG) must be invested in an LLC where 90% of the assets are
invested in a Qualified Opportunity Zone Partnership (QOZP)
● At least 50% of the gross income must come from active conduct in the
OZ

File Form 8996 annually

● The Qualified Opportunity Fund (QOF) must file Form 8996 annually to show it meets the test
● There is a 31-month Safe Harbor for ground up construction

Why 3DCP?

Resilience by Nature

● Resistance to wear-and-tear is critical in affordable housing and rentals
● Inherent resistance to natures greatest challenges
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Better by Design

● Lower construction & maintenance costs vs traditional construction
○ Only $750 tenant turnover costs between tenants on exiting units
● Energy efficient building science means better performing homes
● Reduced material waste vs traditional construction
● Architectural design freedom without additional cost

Why PRINT3D?

Proven Ability

● We have our proprietary in house equipment to build these homes at ahigher quality & lower price than traditional construction
● Proven track record to print and complete 3D concrete homes.
● Utilize Texas licensed structural engineers to the foundation and wallsystem to ensure the best product
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Current Opportunities

● We own QROZ lots ready for construction in Mabank, Tx
● https://eligibility.sc.egov.usda.gov/eligibility/welcomeAction.do
● Mabank property list included at end of deck
● Absorption will depend on financing terms - primarily down payment

HUD Approved Opportunity Zones

Our lots are HUD approved

● https://gov.texas.gov/uploads/files/press/Opportunity_Zone_Designations.pdf
● https://www.hud.gov/opportunity-zones
● COUNTYFP 213
● TRACTCE 950901
● GEOID 48213950901
● NAMELSAD Census Tract 9509.01
● MTFCC G5020● FUNCSTAT S
● County Henderson● Final 1
● GEOID_1 48213950901
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Non Levered | Cash Model

Cherokee Shores - 7% Appreciation

● Assumption that the propertywill double in value over 10 yearspan
● $200,000 Investment ($25,000lot, $170,000 for 1200 sq ftbuild)
● NOTE: Numbers scale similarlywith beds/ baths
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Levered | 20% Down Model

Cherokee Shores - 7% Appreciation

● Assumption that the property willdouble in value over 10 year span
● $200,000 Investment ($25,000lot, $170,000 for 1200 sq ft build)
● NOTE: Numbers scale similarlywith beds/ baths

We’re attached to strong values & commitments

Integrity

We uphold the highest standards of integrity, ensuring honesty and transparency in all our interactions. Our commitment to ethical practices builds trust and confidence with our clients and partners.

Excellence

We are dedicated to excellence, consistently striving to exceed expectations in every project. Our focus on quality and attention to detail ensures superior results that set us apart.

Innovation

Innovation drives us forward, as we embrace cutting-edge technology to revolutionize homebuilding. By pushing the boundaries of what's possible, we create advanced, sustainable solutions.

Collaboration

Collaboration is key to our success, fostering strong partnerships to deliver outstanding results. We believe in the power of working together, combining diverse skills and perspectives.

Team Work

Teamwork is at the heart of what we do, working together seamlessly to achieve our common goals. Our collaborative spirit and mutual support enable us to overcome challenges and succeed.