TEI EQUITY Intermediary for 1031 Exchange for Smooth Coordination. Address : 55 Fifth Avenue, New York, USA, 10003 Phone : Email : +1 2122066000 timeequitiessupport@vistra.com Website : www.teiequity.com What Is a 1031 Exchange ? Section 1031 of the U.S. Internal Revenue Code lets property owners defer capital gains tax whentheysell aninvestment property and reinvest the proceeds into “like- kind”real estate. Done correctly, an investor can redirect the full proceeds of a sale into a new opportunity instead of losing a portion to taxes. TEI Equity assists investors with the coordination involved in a 1031 Exchange. Their Intermediary for 1031 Exchange services help investors manage the process while keeping important documentation and timelines in focus. TIME EQUITIES INC. | teiequity.com 2 / 8 The Qualified Intermediary at the Center of Your Exchange A qualified intermediary (QI) is the independent party that makes a 1031 exchange legally valid. TEI's in-house legal, tax, and acquisition teams work directly alongside your qualified intermediary, attorneys, and accountants to keep every step compliant with IRS timelines. 1. Relinquish 2. Hold in Escrow 3. Identify (45 Days) 4. Acquire (180 Days) You sell your existing property. Proceeds are sent directly to the qualified intermediary —never to you. The qualified intermediary holds funds securely, satisfying the IRS rule against actual or constructive receipt. Working with TEI, you identify replacement like-kind property within 45 days of the sale. The qualified intermediary releases funds to close on the replacement property within 180 days, deferring your tax. 3 / 8 TEI's Customized 1031 Exchange Approach A 1031 exchange is a powerful tax-deferral tool —but success depends on choosing a partner with the expertise to navigate strict timelines and procedures. TEI Equity offers professional assistance as an Intermediary for 1031 Exchange transactions, supporting investors through essential preparation steps. In-house legal, tax & acquisition teams Deep technical exchange expertise Strategy tailored to your investment goals T E X C H A N G E P R O G R A M Coordination with your qualified intermediary Since 1966 30+ Year Track Record Aligned Co-Investment 4 / 8 Key Terms at a Glance Minimum Investment Preferred Return Bonus Distribution Where financial targets are met, financing may allow a tax- deferred return of some or all invested principal. $1,000,000 of exchange proceeds; the Manager may accept a lesser amount at their discretion. Typically 5–7% —see the deal-specific PPM for target return. Detailed bi-annual performance reports and audited year- end financial statements. Potential for year-end bonus distributions based on the property's overall financial performance. TEI typically co-invests more than the industry average, aligning its interests with 1031 investors. Liquidity Investor Reporting TEI Co-Ownership 5 / 8 Objective Potential Liquidity Diversify holdings by purchasing partial interests across multiple properties. Produce a sustainable, long-term, growing income stream with potential for value enhancement. Compound returns through additional TEI investment opportunities over time. Subsequent financing, as value is enhanced, can let you cash out on a tax-deferred basis. Diversification Reinvestment 6 / 8 Important Considerations 1 3 5 2 4 6 7 / 8 Limited portfolio diversification and risks associated with commercial real estate, including environmental risk. Substantial restrictions exist on the transfer of shares, resulting in a lack of liquidity. Involves a substantial degree of risk and should be considered speculative —investors may lose their entire investment. Leverage may be used, with uncertainty as to amount, type, and financing commitments. No public market exists for the investment units, and it is highly unlikely one will ever develop. Potentially complex tax consequences and significant fees payable to the manager and its affiliates. TEI Equity offers professional support to investors navigating a 1031 Exchange. Their Intermediary for 1031 Exchangeservices help investors coordinate transaction Let's Start Your 1031 Exchange TEI EQUITY 55 Fifth Avenue, New York, USA, 10003 +1 2122066000 timeequitiessupport@vistra.com www.teiequity.com