Digital Core REIT (DCRU) released a Qualified Notice on Oct, 1 2026 confirming that transfers of its units qualify for the withholding exception under U.S. Treasury Regulation § 1.1446(f)-4(b)(3).

Digital Core REIT stated that, as of the same date, it had not been engaged in a trade or business within the United States during its current taxable year, meeting the criterion in Treas. Reg. § 1.1446(f)-4(b)(3)(ii)(A)(2).

The notice applies to unit transfers occurring within 92 days from the posting date and may be superseded if the trust issues a new notice within that period.

The announcement, dated Sep, 30 2026 and signed by Chief Executive Officer John J. Stewart of Digital Core REIT Management Pte. Ltd., specifies that it does not constitute an offer or solicitation to purchase securities.