Our first offering provides access to US Section 8 residential properties in Ohio, operated via EVERCREST OHIO LLC — a registered Ohio LLC formed May 2026. Section 8 is the US federal government's principal housing assistance program: rents are paid directly by the Housing Authority, reducing payment risk compared to conventional residential rentals.

European investors participate through Valtora LLP via a structured participation agreement. The intended structure aims to reduce direct U.S. tax reporting complexity for European investors. PFIC and K-1 implications depend on the final legal structure and must be reviewed with personal tax advisors.

• Government-backed rent payments (HUD Section 8 / SAFMR standards)
• Monthly cashflow reports and property-level operating data
• EU investment vehicle — no US K-1 or PFIC complexity
• Full data room and investment memo before any commitment
• Digital participation agreement — signed online via investor portal