Manulife US Real Estate Investment Trust (BTOU) announced a qualified notice pursuant to U.S. Treasury Regulation § 1.1446-4(b)(4).

The notice states that, for the financial year through Mar, 31 2026, the trust has not been engaged in a trade or business within the United States and that no portion of any distribution is attributable to income effectively connected with a U.S. trade or business or otherwise subject to withholding under Section 1446 of the U.S. Internal Revenue Code.

Manulife US REIT also certified that the 10 % exception under Section 1.1446(f)-4(b)(3)(ii) applies.