Prime US REIT (OXMU) announced that it has published a Publicly Traded Partnership (“PTP”) Transfer Qualified Notice dated Dec, 26 2025, with a posting date of Jan, 01 2026.

The trust confirmed that, from Jan, 01 2026 to Mar, 31 2026, transfers of its units qualify for the withholding exception under Treas. Reg. §1.1446(f)-4(b)(3)(ii)(A). The exception applies because Prime US REIT was not engaged in a trade or business within the United States during its taxable year up to the posting date.

Accordingly, purchasers of Prime US REIT units during the 90-day window beginning Jan, 01 2026 are exempt from the 10% withholding tax that would otherwise apply to dispositions of publicly traded partnership interests under U.S. Internal Revenue Code Section 1446(f), unless superseded by a subsequent notice.