Manulife US REIT Issues Qualified Notice Under U.S. Tax Rules

SGX Filings09-26

Manulife US Real Estate Investment Trust (BTOU) announced it has issued a qualified notice pursuant to United States Treasury Regulation § 1.1446-4(b)(4) on Sep, 30 2025.

The notice states that the trust has not been engaged in a trade or business within the United States, and that no part of any distribution for the financial year through Sep, 30 2025 is attributable to income effectively connected with a U.S. trade or business or otherwise subject to withholding under Section 1446 of the United States Internal Revenue Code.

The declaration also certifies that the 10 percent exception under Treasury Regulation § 1.1446(f)-4(b)(3)(ii) applies. For further queries, investors may contact the manager at usreitinquiry@manulifeusreit.sg or Boardroom Corporate Advisory Services Pte. Ltd. at +65 6230 9685.

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