Realty Income said the discussion under the heading 'United States Federal Income Tax Considerations' in Exhibit 99.1 supersedes and replaces the discussion under the same heading in the prospectus dated February 16, 2024.

8-KOther EventsFiled Aug 15, 2025Period of report Aug 15, 2025Summary published (UTC) Oct 13, 2026

Key points

AI summary

Realty Income said the discussion under the heading 'United States Federal Income Tax Considerations' in Exhibit 99.1 supersedes and replaces the discussion under the same heading in the prospectus dated February 16, 2024.
The company said the prospectus is part of the Registration Statement on Form S-3 (File No. 333-277150) filed with the SEC on February 16, 2024.
Realty Income said the prospectus is also attached to 2 prospectus supplements dated February 16, 2024, February 22, 2024, August 19, August 27, April 1, 2025 and June 11.
The company disclosed this matter in Item 8.01 (Other Events) of the Form 8-K filed on August 15, 2025 and submitted Exhibit 99.1 as an attachment under Item 9.01.

Summary

AI-written

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.

Updated United States Federal Income Tax Considerations

Realty Income said the discussion under the heading 'United States Federal Income Tax Considerations' in Exhibit 99.1 supersedes and replaces the discussion under the same heading in the prospectus dated February 16, 2024.

Source · Based on the filing body (exhibits excluded)

Registration Statement on Form S-3 Being Superseded

The company said the prospectus is part of the Registration Statement on Form S-3 (File No. 333-277150) filed with the SEC on February 16, 2024.

Source · Based on the filing body (exhibits excluded)

Prospectus Supplements to Which Updated Discussion Is Attached

Realty Income said the prospectus is also attached to 2 prospectus supplements dated February 16, 2024, February 22, 2024, August 19, August 27, April 1, 2025 and June 11.

Source · Based on the filing body (exhibits excluded)

Disclosure in Item 8.01 and Submission of Exhibit 99.1

The company disclosed this matter in Item 8.01 (Other Events) of the Form 8-K filed on August 15, 2025 and submitted Exhibit 99.1 as an attachment under Item 9.01.

Source · Based on the filing body (exhibits excluded)

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.

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