8-KOther EventsExhibits & Filings

REALTY INCOME CORP 8-K Report, Corporate Update (May 8, 2020)

Filed May 8, 2020For Securities:O

Summary

Realty Income Corporation (O) filed a Form 8-K on May 8, 2020, to update and supplement its U.S. Federal Income Tax Considerations. This filing primarily amends and replaces previous discussions on the subject, particularly those linked to its February 22, 2019, 8-K filing and prior prospectus documents. The company is providing updated information due to recent changes in applicable tax law. This filing is important for investors to understand the current tax implications of holding Realty Income shares. While the details of the tax considerations are presented in Exhibit 99.1, the core purpose of this 8-K is to ensure investors have the most up-to-date information regarding the company's tax status and how it may affect their investments. Investors should refer to the referenced exhibits for a comprehensive understanding of these tax matters.

Key Highlights

  • 1Realty Income Corp (O) filed an 8-K on May 8, 2020, related to U.S. Federal Income Tax Considerations.
  • 2The filing supplements and amends previous tax discussions, specifically referencing a February 22, 2019, 8-K filing.
  • 3Updated tax information is being provided due to recent changes in U.S. federal tax law.
  • 4The new tax considerations are intended to be read together with prior disclosures.
  • 5This filing supersedes and replaces the tax discussion found in a November 5, 2018 prospectus and related supplements.
  • 6Exhibit 99.1 contains the supplemental U.S. Federal Income Tax Considerations.
  • 7The company is providing this update to ensure investors have current information on tax matters.

Frequently Asked Questions

The main purpose of this 8-K filing is to update and supplement Realty Income Corporation's disclosures regarding U.S. Federal Income Tax Considerations. This is in response to recent changes in applicable tax law.

This filing amends and supplements the tax considerations discussed in Exhibit 99.1 of the company's Form 8-K filed on February 22, 2019. It also supersedes and replaces the tax discussion previously included in the company's November 5, 2018 prospectus and subsequent prospectus supplements.

The specific details of the supplemental U.S. Federal Income Tax Considerations are provided in Exhibit 99.1, which is incorporated by reference into this Form 8-K filing.

It is important for investors to review this filing to stay informed about the most current U.S. federal income tax implications related to their investment in Realty Income Corporation, especially after changes in tax law.