Invest Dollars You May Otherwise Pay In Taxes And Potentially Collect Distributions From NNN Lease Properties*

$100-$200+ Million Equity Raise During Calendar Year 2026

General Solicitation Under Rule 506(C); Access Limited To Verified Accredited Investors

How?

The Power of Bonus Depreciation

First introduced under the Tax Cuts and Jobs Act and recently extended by the One Big Beautiful Bill Act, BONUS DEPRECIATION allows investors to immediately deduct the cost of qualifying assets in the year they're placed in service. For Real Estate Professionals who materially participate in rental real estate, this means offsetting BONUS DEPRECIATION against 2026 business income and certain nonbusiness income this year and next year. For Passive Investors, this means offsetting passive income this year.

Image Placeholder

Asset Type

Certain Car Washes

Image Placeholder

Asset Type

Certain Gas Stations with Convenience Stores

Bonus Depreciation Year 1 (2026) Illustration¹

Tax Impact

Taxable Ordinary Income: $8,500,000
Tax Rate: 40.0%
Tax Due: $3,400,000

Capital Stack

Property Purchase Price: $10,000,000
15% Land Allocation: $1,500,000
85% Building Allocation: $8,500,000
66% Loan: $6,600,000
34% Equity Invested: $3,400,000

After Depreciation

Taxable Ordinary Income: $8,500,000
Year 1 Depreciation (Building Allocation): ($8,500,000)
Taxable Income: $0

1 For illustrative purposes only. Actual results may vary and are not guaranteed. No assurances of distributions can be made, and as such distributions may not occur. This illustration does not represent actual or projected performance.

Tax Savings of $3,400,000 Versus $3,400,000 Invested in 2026, but Investor Remains Invested in NNN Lease Properties that may Generate Future Distributions of Cash Flow.

Sign NDA Here To Learn More

Placeholder registration flow for verified accredited investors.

Background

Surmount is an industry-leading full-service commercial real estate platform that provides comprehensive net-lease focused real estate solutions to investors, operators, and partners, globally. Surmount offers a wide range of real estate-focused offerings, including Sale-Leaseback, Investment Sales Brokerage, Lease Advisory, Capital Markets, Development, and Principal Investments.

Secure Properties (Secure) is a leading investment manager in the single-tenant, net-lease space. Today, Secure and its affiliates own and manage approximately $1.5 billion of real estate across more than 400 properties, with an additional $1 billion of committed capital.

Orion Real Estate Group, LLC (Orion) provides national and international commercial real estate services. With involvement in more than $10 billion in transactions and a current portfolio exceeding $2 billion, Orion has the global experience, reputation, and innovation to create value for clients and investors.