Octagon Finance LLC (“Octagon” or the “Firm”), a Delaware limited liability company, was formed in May 2011, and registered with the SEC in January 2018. Octagon’s principal place of business is Charlottesville, Virginia. Octagon is primarily owned by Octagon Owner LLC, a Delaware limited liability company, and Octagon Finance Holdings LLC, a Virginia limited liability company. Octagon is an investment management firm that provides advisory services on a discretionary basis to privately offered pooled investment vehicles (each, individually, a “Fund” and, collectively, the “Funds”). Octagon provides investment advisory services to: Octagon Credit Partners LP (the “Master Fund”), a Delaware limited partnership; Octagon Bridge Inc. (“Octagon Inc.”), a Delaware corporation; Octagon Credit Partners Offshore, Ltd. (the "Offshore Fund" or “Feeder Fund”), a Cayman Islands exempted company; Octagon Equity Partners Inc. ("Equity Partners”), a Delaware corporation; and OCP CCOF LLC (“CCOF”), a Delaware limited liability company. The Offshore Fund invests substantially all of their capital in Octagon Inc. through the acquisition of non-voting shares in the capital of Octagon Inc. and by the provision of a credit facility to Octagon Inc. Octagon Inc. then invests substantially all of its debt and equity capital in an interest in the Master Fund. The Funds are direct lending funds that extend bridge loans to real estate developers for the renovation of historic properties. The bridge loans are secured by a first lien on tax credits that apply to the development of properties that qualify for federal, state, rehabilitation, new market, low-income housing, and

municipal tax credits ("Tax Credit Bridge Loans"). Tax Credit Bridge Loans are typically extended for periods ranging from 6 to 24 months and are repaid by the assignment of the tax credits that vest upon completion of the renovations. Please refer to Item 8.A. for a more detailed description of the investment strategies utilized by the Funds. The Firm’s investment management and advisory services to the Funds are provided pursuant to the terms of the respective offering documents, organizational documents, and agreements, or participation agreements, and are based on the specific investment objectives and strategies as disclosed in the offering documents, or in the participation agreement in the case of special purpose vehicles which are established for lenders participating in a particular investment opportunity. The Funds may impose restrictions on investing in certain types of securities in accordance with achieving their investment objectives and strategies, or pursuant to their governing agreement. Investors in the Master Fund, the Feeder Fund cannot obtain services tailored to their individual specific needs or impose individual restrictions on investing in certain securities or types of securities. Participating lenders who invest through special purpose vehicles that are subsidiaries of the Master Fund may choose which loans or investments to participate in. Octagon does not participate in a wrap fee program. As of December 31, 2023, Octagon manages approximately $259,900,782 in regulatory assets under management on a discretionary basis. Octagon does not manage any Advisory Client assets on a non- discretionary basis.