Digital Core REIT (DCRU) has issued a Publicly Traded Partnership Transfer Qualified Notice under U.S. Treasury Regulation § 1.1446(f)-4(b)(3).

The notice, dated Jun, 30 2026 and posted on Jul, 01 2026, confirms that transfers of interests in the REIT during the 92-day period starting from the posting date are exempt from the withholding requirements of Treas. Reg. § 1.1446(f).

The exemption applies because, as certified by the manager, Digital Core REIT was not engaged in a trade or business within the United States at any time during its tax year up to the posting date, satisfying the condition in Treas. Reg. § 1.1446(f)-4(b)(3)(ii)(A)(2).

The notice was authorised by Digital Core REIT Management Pte. Ltd., the REIT’s manager, and signed by Chief Executive Officer John J. Stewart on Jun, 30 2026.