About Us

SMG QROF LLC is a Qualified Rural Opportunity Fund created around a straightforward idea: capital that ordinarily flows past small towns can be put to work in them instead.

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Formed in February 2026 and managed from Sault Ste. Marie, Michigan, the Fund directs investor capital gains into rural Opportunity Zone property across Michigan's Upper Peninsula and the United States and its territories. We invest through SMG Operations LLC, our Michigan-based qualified opportunity zone business, which acquires, develops, improves, and operates real estate, equipment, and operating companies in communities that conventional capital has overlooked.

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Our approach is operational, not passive. We look for the building, the business, or the piece of infrastructure whose improvement changes the economics of everything around it, then we do the work of owning and running it well. We focus on housing, main-street commercial, light industrial, and real estate development.

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We also take the compliance side seriously. The Fund conducts twice-annual asset testing, files Form 8996 annually, and retains qualified outside professionals so that every investor receives the full benefit the statute intends.