Category
Tax-efficient income through a pass-through fund
The CEO Fund is IRA and 401(k) eligible under Le Groupe Deauville Ventures LLC, with depreciation flowing straight through to accredited investors on a Schedule K-1.
In this category
Three ways the fund is built for tax efficiency
Why structure matters
The wrapper around a return can beat the return itself
The CEO Fund is organized as a pass-through entity under Le Groupe Deauville Ventures LLC. That structure lets depreciation, mortgage interest, and property tax flow through to unit holders rather than getting trapped inside a corporate wrapper.
Self-directed IRAs and Solo 401(k)s can subscribe, which keeps quarterly distributions inside the retirement account and defers tax until distribution age.
SDIRA custodians, UBIT, K-1 basics
Good to knowInspira Financial, TD Bank, Edward Jones, and other qualified custodians on request. The fund provides subscription paperwork the custodian can fund directly.
A pure note fund typically avoids UBIT because interest income is not considered unrelated business taxable income. Construction syndications may generate limited UBIT depending on structure. Fund management provides the current tax memo before you subscribe.
Unit holders in the pass-through fund receive a Schedule K-1 each year, reporting their share of income, deductions, and depreciation.
Depreciation on the real estate backing the fund's positions passes through to unit holders on the K-1, subject to at-risk and passive activity rules.
Yes. A Solo 401(k) can subscribe. Some plans permit direct investment; others require a rollover into a self-directed IRA first. The fund team walks through both paths.
Talk to us about the tax wrapper
Book a call with Carlo before you file next April.