On Sep, 25 2026, Prime US REIT (OXMU) announced the posting of a Publicly Traded Partnership (“PTP”) Transfer Qualified Notice in accordance with U.S. Treasury Regulation § 1.1446(f)-4(b)(3).

The notice, effective from Oct, 1 2026 through Dec, 31 2026, certifies that transfers of interests in the trust qualify for the withholding exception under § 1.1446(f)-4(b)(3)(ii)(A). Prime US REIT confirmed that it had not been engaged in a trade or business within the United States at any time during its taxable year up to the posting date, satisfying the regulatory condition for the exemption.

The Qualified Notice will govern transfers occurring during a 92-day period beginning Oct, 1 2026, unless replaced by a subsequent notice issued within that timeframe.