KORE US REIT (CMOU) announced on Sep, 30 2026 that it has issued a Qualified Notice under Treas. Reg. § 1.1446(f)-4(b)(3), confirming that the publicly traded partnership (“PTP”) transfer withholding exception applies to its units.

The notice, posted on Oct, 01 2026, certifies that KORE US REIT was not engaged in a trade or business within the United States at any time during its taxable year up to the posting date, satisfying the requirement in Treas. Reg. § 1.1446(f)-4(b)(3)(ii)(A)(2).

Accordingly, transfers of interests in KORE US REIT during the 92-day period beginning Oct, 01 2026 qualify for an exemption from the 10 percent withholding tax under section 1446(f). The REIT noted that a new notice may be issued within this period, in which case the most recent notice will govern.