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Accountable Equity

EIF100 · EIF150 | 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% preferred return. Built for accredited investors who need deductions in the 2026 tax year.

7%

Preferred Return

100–150%

2026 Depreciation

$10,000

Minimum

5-Year*

60 Monthly Payments

Jan 2027

Payments Begin

K-1

Tax Reporting

Our only offering positioned to capture a tax deduction in the 2026 tax year.
Your Return, Illustrated

On a $100,000 investment

$155,807 – $190,500 of total potential value

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

EIF100

Capital Back Sooner

Up to 100% deduction

2026 bonus depreciation
$100,000
Estimated 2026 tax savings (37%)
$37,000
5-year cash to investor
$118,807
Monthly payment
$1,980.12
Total Potential Value
$155,807

EIF150

Bigger Deduction

Up to 150% deduction

2026 bonus depreciation
$150,000
Estimated 2026 tax savings (37%)
$55,500
5-year cash to investor
$135,000
Monthly payment
$583.33 + balloon
Total Potential Value
$190,500
Illustrative only, based on a $100,000 investment and the stated terms; not a guarantee of return. Estimated tax savings = 2026 bonus depreciation × a 37% assumed federal ordinary rate, and assume the deduction is fully usable against the taxable event, subject to passive-activity, at-risk, and other limitations. Federal only; state treatment and circumstances vary; benefits depend on current tax law. Total value combines pre-tax 5-year cash with 2026 tax savings. Not investment, legal, tax, or accounting advice — consult your own advisers. Reg D, Rule 506(c).

Watch the Briefing

The EIF Classes, explained

Two Classes

Same terms. One difference: how your capital comes back.

EIF100 — Capital Back Sooner EIF150 — Bigger Deduction
Where they differ
2026 bonus depreciation Up to 100% of your investment Up to 150% of your investment
How capital is returned Steadily over the term* Lump sum (balloon) in Year 5*
Monthly payments Invested capital + preferred return Preferred return only
Best for Steady cash back every month Maximizing the 2026 deduction
Where they're identical
7% 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 EIF100, that is the last of the 60 scheduled payments. For EIF150, it is a single balloon returning your invested capital plus any remaining preferred return. 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 in full with your final payment, and for EIF150 it is paid together with the return-of-capital balloon. Not investment, 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 targets, not guarantees.

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

Real assets · Real resorts · Real deductions

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 your 2026 bonus depreciation.

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

Kent Island, MD · 91 Keys

54

Holes of Golf

870+

Acres

91-Key

Hotel

84-Slip

Marina

3

Resorts

Depreciation depends on a cost-segregation study and each investor’s circumstances; not tax advice — consult your own advisers. The Hilton Garden Inn & Marina at Kent Island is under contract and has not yet closed.

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.

Frequently asked

Questions

Accredited investors who have had — or expect — a taxable event in 2026 and want accelerated deductions to 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, and the accelerated deduction is passed through to you on a Schedule K-1 in the 2026 tax year.

Whether the deduction is usable against your income depends on passive-activity, at-risk, and other limitations, your circumstances, and current tax law. Accountable Equity and VIVÂMEE do not provide tax, legal, or accounting advice — consult your own advisers.

No. Your 7% 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 in full with your final payment, and for EIF150 it is paid together with the return-of-capital balloon.

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 — 8–10% preferred return, $100,000 minimum, perpetual ownership. The EIF Classes are for tax-advantaged monthly income plus accelerated 2026 deductions — 7% preferred return, $10,000 minimum, defined 5-year term. Some investors do both.

An investment in Capital H6, LLC is speculative, involves a high degree of risk, and may result in loss of the entire investment. Risks include weather and seasonality, economic downturns, illiquidity, operational delays, competition, regulatory change, and changes to tax law that could reduce or eliminate bonus depreciation. Review the full risk factors in the PPM before investing.

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