2026 TAX PLANNING: The decisions that may affect this year’s tax liability generally must be evaluated before the year ends.

DIRECT OWNERSHIP. REAL ASSETS. LONG TERM VALUE

FREE LIVE WEBINAR | SEPTEMBER 30, 2026 | 3 PM ET

Your 2026 Tax Bill Is Taking Shape. Your Strategy Cannot Wait.

Discover how direct ownership of a Building Integrated Photovoltaic solar asset may help qualified taxpayers turn a significant tax liability into potential deductions, cash flow, and long term asset value.

Potential depreciation
Approximately 75% of qualifying project cost in year one
Less cash upfront
Qualified commercial nonrecourse financing
Real asset ownership
Potential revenue sharing and future exit options

LIVE WEBINAR DETAILS

Wednesday, September 30, 2026

3:00 PM Eastern Time
Online webinar
Access details sent by email

Register to Join the Free Webinar

Wednesday, September 30, 2026 at 3:00 PM Eastern Time. Complete the form to reserve your seat. Webinar access details will be sent by email.

First Name

Last Name

Phone *

Email *

Estimated 2026 Taxable Income *

Primary Income Type *

Business Income

W2 Income

Capital Gains

Other

Estimated 2026 Federal Tax Liability

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Do Not Wait Until Tax Season to Start Planning

If you expect a significant 2026 federal tax liability, now is the time to understand your options, consult your professional advisors, and determine whether a qualifying solar ownership strategy deserves further consideration.

What You Will Learn in This Free Webinar

Understand how the KotaStrat solar ownership program works, what may qualify, and which requirements and risks should be reviewed with your professional advisors.

Direct Solar Ownership

Learn how a single member LLC purchases and owns a Building Integrated Photovoltaic system installed at a participating self storage facility.

Potential Depreciation

Learn how direct ownership may generate first year depreciation and why the ability to use that deduction depends on each taxpayer’s circumstances.

Lower Upfront Cash

Learn how qualified commercial nonrecourse financing may fund a substantial portion of the project without requiring a personal guarantee.

Simplified ITC Process

Learn how generated tax credits are sold to institutional purchasers and how the proceeds are used within the program structure.

Potential Cash Flow

Learn how participating facilities use the system and how remaining available revenue may be shared after expenses and obligations.

Requirements and Risks

Understand material participation, at risk rules, project performance, holding requirements, and potential exit options.

See the Potential Economics of Direct Solar Ownership

This simplified example illustrates the mechanics described in the KotaStrat Solar Depreciation Program. Actual tax and financial results will vary.

Illustrative $100,000 Project

Initial cash contribution, approximately 20%: $20,000

Potential proceeds returned after ITC sale: $5,000

Illustrative net cash invested: $15,000

Potential first year depreciation, approximately 75%: $75,000

Illustrative tax savings at a 37% tax rate: $27,750

Important Context

Financing may allow a purchaser to own a larger qualifying project without paying the entire purchase price in cash.

The depreciation amount, ability to use the deduction, and resulting tax savings depend on the purchaser’s circumstances and satisfaction of applicable requirements.

Illustrative example only. Tax benefits and financial results are not guaranteed. Consult your own CPA, attorney, and financial advisors.

How the KotaStrat Solar Ownership Program Works

The webinar explains each stage of the structure, from forming the purchaser’s LLC through installation, tax credit transfer, potential depreciation, revenue sharing, and future exit options.

1. Form and Own
A single member LLC is established to purchase and own the BIPV system.

5. Transfer the Tax Credits
Generated ITC credits are sold to institutional purchasers and the proceeds are used within the program structure.

2. Make the Initial Contribution
The purchaser contributes approximately 20% toward the qualifying project.

6. Receive Potential Depreciation
Eligible purchasers may receive depreciation associated with the qualifying project, subject to their circumstances and applicable requirements.

3. Finance the Remaining Portion
A qualified commercial lender finances the balance through nonrecourse financing without requiring a personal guarantee.

7. Participate in Potential Revenue
After operating expenses and financing obligations, remaining available revenue may be shared under the applicable agreements.

4. Install and Place in Service
The BIPV system is installed at a participating self storage facility and becomes part of its operating infrastructure.

8. Evaluate Future Options
After the applicable five year compliance period, potential sale, assignment, retention, or donation options may be considered.

Who Should Attend This Webinar

Taxpayers and Business Owners

• Expect significant 2026 federal tax liability
• Earn active income or operate a profitable business
• Want strategies involving direct real asset ownership
• Have capital available for a qualifying purchase
• Will involve their own CPA and legal advisors

CPAs and Professional Advisors

• Want to understand the KotaStrat ownership structure
• Evaluate depreciation and participation concepts
• Clarify financing and tax credit transfer mechanics
• Serve clients with substantial tax liabilities
• Want better questions for informed due diligence

Your 2026 Tax Liability Will Not Wait

Give yourself and your professional advisors time to understand the structure, requirements, and risks before the year closes

This material is provided for general informational and educational purposes only. It is not tax, legal, accounting, investment, or financial advice. Tax benefits are not guaranteed and depend upon each purchaser’s individual circumstances, applicable law, and satisfaction of all requirements. Material participation may be required to use losses or deductions against active or nonpassive income. Solar asset ownership involves risk, including possible loss of some or all invested capital. Nonrecourse financing and the absence of a personal guarantee do not eliminate investment risk. Prospective purchasers should consult their own CPA, tax advisor, attorney, and other professional advisors and conduct independent due diligence before proceeding.