Tax deferred diversification
The Pod lets investors move out of a concentrated stock or cash position into a broader professionally managed portfolio while deferring capital gains under Section 721 of the Internal Revenue Code.
Guaranteed and predictable jet access
Each participant receives a reserved block of billable flight hours every year at a published occupied hourly rate. The exact allotment is tied to aircraft class and contribution size, giving members clear budget planning instead of trip-by-trip charter quotes.
Stable cash flow from charter operations
At least 20 percent of Pod assets sit in an operating fleet of business jets. Charter flying produces monthly income that helps cover costs and can smooth overall returns while also satisfying the illiquid-asset requirement for exchange funds.
Bonus depreciation and basis building
When the Pod acquires aircraft it claims first year bonus depreciation. Cash contributors begin with higher outside basis, allowing them to use a larger share of that depreciation against other passive income, subject to at-risk and excess business loss limits.