Gridwater to Present QSBS Investment Opportunity at OZ Pitch Day

Tax analysis reveals significant advantages over traditional Opportunity Zone investments

AUSTIN, TX – March 3, 2026 – Gridwater, a decentralized water infrastructure company, will present its Qualified Small Business Stock (QSBS) investment opportunity at tomorrow’s OZ Pitch Day, hosted by OZ Exchange.

The presentation offers investors an alternative to traditional Opportunity Zone funds with significant structural and tax advantages:

Shorter Hold Period: QSBS requires a 5-year hold for full tax benefits versus the 10-year requirement for Opportunity Zone appreciation exclusion.

Superior Tax Treatment: Under IRC Section 1202, QSBS investors may exclude up to 100% of federal capital gains, up to $15 million per investor. In contrast, OZ investors must still pay tax on their original deferred gain when the deferral period ends.

Real-World Comparison: A $500,000 investment returning 3x would net a QSBS investor approximately $1.5 million after 5 years with zero federal tax. The same investment in a typical OZ fund would net approximately $1.14 million after 5 years, or $1.38 million after the full 10-year hold, due to taxes owed on the original deferred gain.

Immediate Cash Flow: Unlike typical fund structures that experience a “J-curve” of negative returns in early years, Gridwater’s model generates returns from Day 1.

“Most investors don’t realize there’s a better path than Opportunity Zones for many situations,” said Ken Berenger, President and Executive Chairman of Gridwater. “We’re excited to show them an infrastructure investment that delivers superior tax outcomes without the decade-long lockup.”

Event Details:

• Date: March 4, 2026

• Platform: OZ Exchange Virtual Pitch Day

• Registration: https://www.ozxchange.com/oz-pitch-day

*Gridwater funds, owns, and operates decentralized water treatment systems across the United States, addressing critical infrastructure gaps while generating consistent returns for investors.

Tax benefits depend on individual circumstances. The QSBS exclusion under IRC Section 1202 requires a 5-year holding period and is subject to limitations including a $15 million cap or 10x adjusted basis. Opportunity Zone comparisons assume current law as of March 2026. Consult your tax advisor to determine eligibility and applicability to your situation.

About Gridwater

*Gridwater is a water infrastructure company deploying next-generation mobile treatment technology to serve residential and commercial customers. The company operates under a Qualified Small Business Stock structure, offering investors significant tax advantages under IRC Section 1202.

This communication is for informational purposes only and is not an offer to sell, or a solicitation of an offer to buy, any security, and is not investment, legal, tax, accounting, or financial advice. Any offer is made only through official offering materials, which contain the risks, terms, and other material information and which prospective investors should read in full and rely on, together with their own legal, tax, and financial advisors. Investment results, returns, distributions, tax treatment, and other outcomes vary by investor, offering, investment amount, eligibility, holding period, tax status, and law. No outcome is guaranteed. No securities regulator has approved or endorsed any offering or passed on its merits. Forward-looking statements are uncertain, and actual outcomes may differ materially.

*Water on Demand, Inc. and Gridwater are separate entities. A reference to one is not an offer of securities in the other.