NTT DC REIT (NTDU) announced on Dec, 30 2025 that it has posted a Qualified Notice under Treas. Reg. § 1.1446(f)-4(b)(3), confirming that transfers of its units qualify for the Publicly Traded Partnership (“PTP”) withholding exception.

The notice, effective from the Posting Date of Jan, 1 2026, certifies that NTT DC REIT was not engaged in a trade or business within the United States at any time during the relevant taxable year through the posting date.

As a result, unit transfers occurring within a 92-day period starting Jan, 1 2026 are covered by this withholding exception, unless superseded by a subsequent notice issued within that window.