Information on this page is for discussion purposes only. Transactions under Section 1031 or Section 721 are complicated matters for which it is recommended that you obtain counsel from legal and tax advisors. The Fund does not provide legal or tax advice. Discussions with the Fund on any matters described herein will be exploratory in nature, and non-binding, until any actual transaction documents are executed, and there is no assurance that discussions with the Fund will lead to a transaction that satisfies your objectives. All investments in or with the Fund involve the risk of loss. Nothing herein shall constitute an offer to invest in the Fund and any investments in the Fund must satisfy all of the Fund’s requirements. The Fund shall retain discretion whether to discontinue discussion of any such potential transactions at any time.