Keppel Pacific Oak US REIT (CMOU) said on Oct, 1 2025 that it has posted a Publicly Traded Partnership Transfer Qualified Notice under Treas. Reg. § 1.1446(f)-4(b)(3).
The notice certifies that transfers of interests in the REIT qualify for the withholding tax exception because the trust was not engaged in a U.S. trade or business at any time during its taxable year through Sep, 30 2025. The certification applies to transfers occurring within 92 days from the posting date.