Prime US REIT (OXMU) has released a qualified notice under Treas. Reg. § 1.1446-4 for its upcoming cash distribution of 0.25 U.S. cents per unit.

The distribution carries a record date of Feb, 23 2026 and will be paid on Mar, 31 2026. According to the notice, the entire amount is classified as U.S.-source portfolio interest that is not effectively connected income, with no return-of-capital element or excess distributions above cumulative net income.

The partnership stated that the disclosure is intended for withholding-tax purposes under U.S. Treasury regulations.