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Accountable Equity

EIF · Now Open | Inside Capital H6

Turn a Taxable Event Into a Real Asset.

Accelerated 2026 bonus depreciation on the equipment and course improvements behind three Mid-Atlantic resorts — paired with a 7% annual preferred return. Built for accredited investors with a taxable event in the 2026 tax year.

7%

Annual Preferred Return

Up to 100%

2026 Bonus Depreciation

$10,000

Minimum
Investment

5-Year*

60 Monthly
Payments

Jan 2027

Payments
Begin

K-1

Tax
Reporting

Our only offering positioned to allocate bonus depreciation in the 2026 tax year.
Your Return, Illustrated

On a $100,000 Investment in EIF

$172,000 of Total Potential Value

Five years of cash plus potential 2026 tax savings, for an investor in the 37% federal bracket with a 2026 taxable event.

EIF

Now Open

Up to 100% bonus depreciation

2026 bonus depreciation
$100,000
Estimated 2026 tax savings (37%)
$37,000
5-year cash to investor
$135,000
Monthly payment
$291.67
Balloon at end of term
$117,500
Total Potential Value
$172,000

Illustrative only, based on a $100,000 investment in EIF and the stated terms; not a guarantee of return. Monthly payment = one-twelfth of 3.5% of invested capital ($291.67), paid from January 15, 2027 through the end of the term; 3.5% per year is half of the 7% annual preferred return. Balloon at end of term = $100,000 invested capital + $17,500 accrued preferred return (the other 3.5% per year × $100,000 × 5 years). 2026 tax savings = 2026 bonus depreciation × a 37% assumed federal ordinary rate, realized in the tax year of investment, assuming the depreciation is fully usable against the investor’s income (subject to passive-activity, at-risk, and other limitations); federal only, and dependent on a cost-segregation study, current tax law and individual circumstances. Total potential value of $172,000 combines the $135,000 of pre-tax cash paid over the term with $37,000 of potential 2026 tax savings; the cash figure includes the return of your own $100,000 of capital. The illustration excludes preferred return earned between acceptance and January 15, 2027, which accrues and is paid with the balloon. The 5-year term is a target, not a guarantee; final payments are made at 5 years or after. Preferred returns are not guaranteed and are paid only from available cash in the order set by the PPM. Accountable Equity does not provide financial, legal, tax, or accounting advice. Any offering is made only to verified accredited investors under Reg D, Rule 506(c).

Watch the Briefing

The EIF Classes, explained

EIF · Now Open

One open class. Monthly payments from January 15, 2027, and your capital back at the end of the term.

EIF · Now Open EIF100 · Fully Committed EIF150 · Fully Committed
Class terms
2026 bonus depreciation Up to 100% of your investment Up to 100% Up to 150%
Monthly payments One-twelfth of 3.5% of your invested capital each month. 3.5% per year is half of the 7% annual preferred return. Invested capital and preferred return across 60 level monthly payments The 7% annual preferred return, paid in equal monthly installments of one-twelfth of 7% of invested capital
Remaining preferred return The other 3.5% per year accrues and is paid with the balloon* Paid within the monthly payments Paid within the monthly payments
How capital is returned Balloon at end of term*, together with the accrued preferred return A portion within each monthly payment Holders may request redemption of invested capital on or after January 15, 2032; the Company redeems requested units based on available funds, no later than the date set in the PPM
Common to all EIF classes
7% annual preferred return · 5-year term*, 60 monthly payments · payments begin January 15, 2027 · Schedule K-1 · $10,000 minimum · accredited investors only
*The 5-year term is a target, not a guarantee; final payments are made at 5 years or after. For EIF, the 7% annual preferred return is split in two. Half, 3.5% of invested capital per year, is paid in equal monthly installments of one-twelfth of that amount across the 60 scheduled payments. The other half, 3.5% of invested capital per year, accrues and is paid, together with your invested capital, as a single balloon at the end of the term. Preferred return begins accruing the day after your funds are received and your subscription is fully accepted. Monthly distributions begin January 15, 2027, when your 60-payment schedule is set. Preferred return earned between acceptance and January 15, 2027 is not distributed during the term; it accrues and is paid with the balloon. EIF100 and EIF150 are fully committed and closed to new investment. Accountable Equity does not provide financial, legal, tax, or accounting advice. Any offering is made only to verified accredited investors through definitive documents (Reg D, Rule 506(c)). Preferred returns are not guaranteed and are paid only from available cash in the order set by the PPM.

This isn’t paper depreciation. It’s the tractor your superintendent drives every morning.

Real assets · Real resorts · Real depreciation

Tangible, Working Assets

What’s behind your depreciation

The same equipment and course improvements that keep three Mid-Atlantic resorts running — supporting the depreciable basis behind EIF's expected 2026 bonus depreciation allocation of up to 100% of the purchase price.

Irrigation sprinklers watering a green at The Golf Club at South River in Edgewater, Maryland

Course improvements

Depreciable Land Improvements

Golf carts crossing a bridge at The Golf Club at South River in Edgewater, Maryland

Equipment & fleet

Tangible Personal Property

Every Efficient Income Fund before this was backed by one equipment pool at one property. This one is backed by three resorts, and everything below is what your 2026 bonus depreciation is anchored to.

Queenstown Harbor Golf Resort

Queenstown, MD · 36 Holes

The Golf Club at South River

Edgewater, MD · 18 Holes

Pending Close

Hilton Garden Inn & Marina

Grasonville, MD · 91 Keys · 84 Slips

54

Holes of Golf

870+

Acres

100+

Rooms + Active Marina

84-Slip

Marina

2

Capital H6 Assets
(1 Pending Close)

Whether and how much bonus depreciation an investor can use depends on their own tax situation, including passive-activity and at-risk limits. Depreciation depends on a cost-segregation study and each investor’s circumstances. Accountable Equity does not provide financial, legal, tax, or accounting advice. The Hilton Garden Inn & Marina at Kent Island is under contract and has not closed. Closing is subject to customary conditions and there is no assurance it will close.

Invest Like a Partner

Let’s talk about your allocation.

You’ve trusted this strategy before — this is a bigger version of the one you already know.

Phillip Boggia, Director of Investor Development
+1 215 259 8659 · investorrelations@accountableequity.com

Frequently asked

Questions

Accredited investors who have had, or expect, a taxable event in 2026 and want accelerated bonus depreciation to help offset it. Common triggers: sale of a business or ownership interest, sale of appreciated real estate, large realized capital gains, an unusually high-income year, a Roth conversion, or a settlement or liquidity event.

A cost-segregation study supports the depreciable basis behind the equipment and course improvements. Under the PPM, EIF investors are expected to receive an allocation of bonus depreciation of up to 100% of their purchase price in the 2026 tax year, reported on Schedule K-1. Whether and how much an investor can use depends on their own tax situation, including passive-activity and at-risk limits, and on current tax law. Accountable Equity does not provide financial, legal, tax, or accounting advice. Consult your own advisers.

No. Your 7% annual preferred return begins accruing the day after your funds are received and your subscription is fully accepted, so an October investor accrues more than a December investor. What changes is when you receive it.

Monthly distributions begin January 15, 2027, when your 60-payment schedule is set. Preferred return earned between acceptance and January 15, 2027 is not distributed during the term; it accrues and is paid with the balloon at the end of the term.

Independently verified accredited investors only, under Rule 506(c) of Regulation D — generally income over $200,000 ($300,000 jointly) in each of the two most recent years, or net worth over $1 million excluding a primary residence.

Two structures, one Private Placement Memorandum. The equity classes (B1–B4) are for ownership and long-term appreciation: 8% to 10% annual preferred return by class, $100,000 minimum, perpetual ownership. EIF is for monthly income plus 2026 bonus depreciation: 7% annual preferred return, $10,000 minimum, a 5-year target term. Learn more about the equity classes on the Capital H6 Maryland Waterfront Hospitality Fund page.

An investment in Capital H6, LLC is speculative, involves a high degree of risk, and may result in loss of the entire investment. Principal risks include: loss of capital; illiquidity, because units are restricted securities you may have to hold for an indefinite period; preferred returns are not guaranteed and are paid only from available cash; the Hilton Garden Inn & Marina may not close, because closing depends on raising capital and financing, and Hilton's property improvement plan has not been scoped or priced and its cost may be material; Capital H6 has a limited operating history; acquisition debt, and renovation and expansion needs that may require additional debt or equity; construction delays and cost overruns; projections that may prove wrong; reliance on the sponsor and its affiliates, which are paid fees, including a 3% acquisition fee and a 2% annual management fee to Accountable Equity, a 5.5% resort management fee to VIVÂMEE, 5.5% of non-room and 3.0% of room revenue to Esprit Hospitality, and a 10% construction management fee to VCS, arrangements that may not be the result of arm's length negotiation; no voting rights or role in management for Class B and EIF unit holders; and tax outcomes that depend on current tax law, which may change, a cost-segregation study and your own circumstances. Read the Risk Factors section of the PPM before investing.

No. EIF100 and EIF150 are fully committed and closed to new investment. EIF is the open EIF class inside Capital H6.

Whether and how much bonus depreciation an investor can use depends on their own tax situation, including passive-activity and at-risk limits. Depreciation depends on a cost-segregation study and each investor’s circumstances. Accountable Equity does not provide financial, legal, tax, or accounting advice. The Hilton Garden Inn & Marina at Kent Island is under contract and has not closed. Closing is subject to customary conditions and there is no assurance it will close.

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