Keppel Pacific Oak US REIT announced that a new Qualified Notice effective Jan, 1 2026 has been posted on its website, confirming that the U.S. withholding tax under Section 1446(f) remains not applicable to transfers by non-U.S. unitholders.

The notice certifies that the REIT was not engaged in a U.S. trade or business during its taxable year through the “PTP designated date” and will be valid for 92 days. The manager intends to release an updated Qualified Notice every quarter.

According to the announcement dated Dec, 30 2025, brokers handling transfers of the REIT’s units are not required to withhold the Section 1446(f) tax, and non-U.S. investors should not need to file a U.S. federal income tax return or obtain a U.S. tax identification number solely because of this regulation.