Investor Login OUR STORY INVESTING FUNDS EDUCATION NEWS CAREERS Contact Us 2021 Qualified Opportunity Fund A Qualified Opportunity Fund is an investment vehicle created by the Tax Cuts and Jobs Act of 2017 to encourage investment and spur development in newly created Qualified Opportunity Zones (QOZs). By investing recently realized capital gains into a Qualified Opportunity Fund, an investor is eligible to receive three primary tax benefits: Deferral of capital gains tax on the previous investment until December 31, 2026 Reduction of the amount of tax owed on the deferred gain of up to 15%, based on the achievement of five- to seven-year holding periods Complete exclusion from capital gains tax of the appreciation of the fund investment at realization, following a 10-year holding period Grubb Properties has deep experience and a positive track record with projects in these areas throughout the southeastern United States. By the time the legislation was implemented, we already had four Link Apartment® sites in development or in service in QOZs. With shovel-ready seed investments, and our longtime commitment to working with communities, our Qualified Opportunity Fund offers significant advantages to investors, businesses and neighborhoods. For more information, please contact us. Contact Us OUR STORY INVESTING FUNDS EDUCATION CAREERS CONTACT PRIVACY POLICY © 2021 Grubb Properties

Investor Login OUR STORY INVESTING FUNDS EDUCATION NEWS CAREERS Contact Us News Keep It All In Perspective Stay up to date with the latest news from Grubb Properties. NEWS RELEASES November 9, 2021 Grubb Properties Completes Disposition of Sterling Apartments Portfolio Read More November 4, 2021 Grubb Properties Welcomes BioLabs to 137 E Franklin Chapel Hill Read More October 12, 2021 Grubb Properties to Build Habitat for Humanity House in West Charlotte Read More Load More DOWNLOADS Media Kit Download our media kit to access company information, logos, and biographies of our senior team members. Download PDF Essential Housing The housing affordability crisis is one of the biggest issues facing America today. Building more essential housing – which fills the “missing middle” gap between affordable, subsidized housing and luxury inventory – is critical to addressing this crisis. Read our Essential Housing paper to learn more about this underserved, resilient asset class, and how Grubb Properties is meeting the moment through creative and compassionate solutions. Download PDF 2020 Annual Report Our 2020 annual report includes a range of our executives sharing the expertise, strategy, and knowledge that shapes our unique perspective on resilient real estate investment and development. View Our Annual Report For media inquiries please contact Emily Ethridge or Michael Van Dam. Emily Ethridge Michael Van Dam OUR STORY INVESTING FUNDS EDUCATION CAREERS CONTACT PRIVACY POLICY © 2021 Grubb Properties