Digital Core REIT (DCRU) has issued a Publicly Traded Partnership (“PTP”) Transfer Qualified Notice dated Dec, 30 2025, covering transfers of its units during the 92-day period beginning Jan, 01 2026.

The notice certifies that the withholding exception under Treas. Reg. § 1.1446(f)-4(b)(3)(ii)(A) applies because the trust was not engaged in a trade or business within the United States at any time during the relevant taxable year up to the posting date.

The document was authorised by Digital Core REIT Management Pte. Ltd., the manager of the trust, and signed by Chief Executive Officer John J. Stewart.