NTT DC REIT Issues Qualified Notice for PTP Transfer Withholding Exception
SGX Filings
Yesterday
NTT DC REIT (NTDU) announced on Oct, 1 2026 that it has issued a Qualified Notice under U.S. Treasury Regulation § 1.1446(f)-4(b)(3).
The notice certifies that, as of the posting date, the real estate investment trust was not engaged in a trade or business within the United States during its taxable year. As a result, transfers of interests in NTT DC REIT that occur within the 92-day period beginning on the posting date qualify for the withholding exception described in Treas. Reg. § 1.1446(f)-4(b)(3)(ii)(A).
The company stated that if a new Qualified Notice is posted during that 92-day window, the most recent notice will apply, subject to optional 10-day timing rules.
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