---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-161901"
form_type: "8-K"
ticker: "GIPR"
cik: "0001651721"
company_name: "GENERATION INCOME PROPERTIES, INC."
filed_at: "2026-04-20T23:59:59+00:00"
generated_at: "2026-05-15T05:20:14.730488+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# GIPR amends preferred equity terms on Iowa SPE; Nasdaq extends equity compliance deadline to August 4, 2026

## Summary
- Second A&R Agreement simplifies preferred return from 8% (6.5% cash + 1.5% accrued) to 6.5% monthly cash-only on $3.08M investment in Iowa SPE.
- Preferred equity term extended automatically by one year to Aug 2027; up to three one-year extensions with stepped IRR hurdles (9.5%-12.5%).
- Nasdaq Panel granted extension to Aug 4, 2026 to regain compliance with $2.5M equity requirement; no assurance of compliance.
- Operating partnership may call preferred units after Aug 2026 at IRR hurdle; JCWC has redemption rights with 180-day notice.

## SEC filing metadata
- accession: 0001193125-26-161901
- form_type: 8-K
- ticker: GIPR
- cik: 0001651721
- company_name: GENERATION INCOME PROPERTIES, INC.
- filed_at: 2026-04-20T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 1.01, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1651721/000119312526161901/0001193125-26-161901-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1651721/000119312526161901/gipr-20260413.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-161901
- JSON: https://secwatch.observer/filing/0001193125-26-161901.json
- Plain text: https://secwatch.observer/filing/0001193125-26-161901.txt

## Source-grounded claims
- claim_id: 242911ab9fa0c95b1cbf021aa0c5896e2731d664
  claim: GENERATION INCOME PROPERTIES, INC. amended Second Amended and Restated Limited Liability Company Agreement with JCWC Funding LLC (effective 2026-04-13).
  evidence_excerpt: On April 13, 2026, Generation Income Properties, L.P., the operating partnership (the “Operating Partnership”) of Generation Income Properties, Inc. (the “Company”), entered into a Second Amended and Restated Limited Liability Company Agreement (the “Second A&R Agreement”) of GIPIA 1220 S. Duff Avenue, LLC, a Delaware limited liability company (the “Iowa SPE”), by and among the Iowa SPE, the Operating Partnership, and JCWC Funding LLC, a Florida limited liability company (“JCWC”).
  evidence_url: https://www.sec.gov/Archives/edgar/data/1651721/000119312526161901/0001193125-26-161901-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.