If an asset you put into the Pod is given to someone else within 7 years, the IRS taxes the built‑in gain immediately. Craft keeps things simple:
Planes stay put for 7 years. A contributed aircraft stays with the same Pod long enough to clear the rule.
Exits are cash‑only—and always taxable. When you leave, you get cash, not a plane or stock. That cash payout is a normal taxable sale of your Pod interest, but it doesn’t trigger the mixing‑bowl rule because no property changes hands.