Iron Mountain said it is filing as Exhibit 99.1 a description of the material U.S. federal income tax considerations relating to its qualification and taxation as a real estate investment trust and the acquisition, ownership and disposition of its stock.

1. 01

   Iron Mountain said it is filing as Exhibit 99.1 a description of the material U.S. federal income tax considerations relating to its qualification and taxation as a real estate investment trust and the acquisition, ownership and disposition of its stock.

2. 02

   The company said the description in Exhibit 99.1 replaces prior descriptions of the federal income tax treatment of the company and its stockholders where they conflict with it. It said any reference to a prior description is deemed a reference to this description.

3. 03

   The company said its Item 9.01 exhibit list includes a tax opinion from Sullivan & Worcester LLP (Exhibit 8.1) and the firm's consent (Exhibit 23.1, contained in Exhibit 8.1).

4. 04

   The company listed the date of the earliest event reported for this Form 8-K as February 14, 2025. Michelle Altamura, Executive Vice President, General Counsel and Secretary, signed the report on the same date.

Analysis scope · Filing body only (exhibits excluded)We analyzed the filing body only. The exhibits exceeded the length limit and were excluded, so figures, financial statements and presentation materials in them were not reviewed.

AI summarized the filing and translated the summary into English; it may differ from the original. For reference only, not investment advice. AI translated the published Korean report into English. Figures are copied as filed, not recalculated.

Original filing

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