The program acquires beneficial interests in a Delaware Statutory Trust holding Venture at Long Shoals, a newly constructed 86-unit multifamily community in Arden, North Carolina. The Trust leases the property to an affiliated master tenant under a long-term master lease structured to generate stable investor cash flow while preserving the property's value. The investment is designed as a passive Grantor Trust interest qualifying as replacement property under IRC Section 1031, with an anticipated ~10-year hold followed by a sale for capital appreciation. Trust operations are constrained to the restrictions needed to preserve 1031 eligibility (the "Seven Deadly Sins").