Section 179

Sequoia Investments and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors before engaging in any transaction.

• Eligibility for bonus depreciation & Section 179 deductions depends on IRS rules, including business use and proper entity type.
• Investors should consult a tax professional—BoxHouse does not guarantee IRS acceptance of claimed deductions.
• Tax benefits may be limited by passive activity loss (PAL) and at-risk rules (IRS §469 & §465).
• Depreciation recapture may apply if a unit is later sold or transferred, leading to taxable income.

• Investors are strongly encouraged to seek independent legal & tax advice before making investment decisions.
• BoxHouse does not provide tax or legal advice and makes no guarantees on IRS treatment of tax incentives.
• Regulatory or market changes could affect the BoxHouse investment model and projected returns.