NTT DC REIT (NTDU) has released a Qualified Notice under U.S. Treasury Regulation § 1.1446(f)-4(b)(3), dated Mar, 30 2026 and posted on Apr, 01 2026, for transfers of its units.

The manager certified that the exception in § 1.1446(f)-4(b)(3)(ii)(A) applies because the trust was not engaged in a trade or business within the United States during its taxable year through the posting date.

As a result, transfers of NTT DC REIT interests executed from Apr, 01 2026 to Jul, 02 2026—a 92-day period from the posting date—are exempt from the Publicly Traded Partnership withholding requirements, unless a subsequent notice is issued earlier.