Sub-REIT Structure
Section 199A Deduction
The General Partner intends to elect REIT status for a subsidiary entity (the “Sub-REIT”) that will hold qualifying loans. Income distributed as qualified REIT dividends may be eligible for the Section 199A deduction.
How it works
Sub-REIT holds qualifying real estate loans from the portfolio
Interest income distributed by the Sub-REIT as qualified REIT dividends to the Partnership
Income allocated to Limited Partners on K-1, characterized as qualified REIT dividend income
Eligible investors deduct 20% of qualified REIT dividend income on personal tax returns
Illustrative only. Tax treatment depends on individual circumstances. Sub-REIT election subject to IRS requirements. Consult your tax advisor.
Retirement Accounts
Invest with tax-advantaged accounts
Tax-advantaged accounts unlock significant benefits while earning real estate-backed monthly income.
Self-Directed IRA
Invest with pre-tax (Traditional) or post-tax (Roth) dollars
Distributions grow tax-deferred or tax-free (Roth)
No capital gains on reinvested earnings inside the account
Ideal for diversifying beyond stocks and bonds
Requires qualified custodian (we work with multiple)
Solo 401(k)
Higher contribution limits ($69,000+ for 2025)
Available to self-employed and business owners
Roth option for tax-free growth
Checkbook control for faster execution
Employee + employer contributions directed to fund
HSA
Triple tax: deductible contributions, tax-free growth, tax-free medical withdrawals
After 65, any-purpose withdrawals taxed as ordinary income
No required minimum distributions
Requires self-directed HSA custodian
Ideal for maxed-out retirement accounts
How to Get Started
Open or use existing self-directed account with qualified custodian
Direct custodian to invest in Requity Income Fund LP
Complete Subscription Agreement and Custodian Acknowledgement
Custodian wires funds; distributions flow to your tax-advantaged account