---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-21-152654"
form_type: "8-K"
ticker: "SLG"
cik: "0001040971"
company_name: "SL GREEN REALTY CORP"
filed_at: "2021-12-22T23:59:59+00:00"
generated_at: "2026-06-27T22:48:34.906067+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# SL Green amends partnership agreement for New York PTET tax election

## Summary
- Twenty-Eighth Amendment allows Operating Partnership to elect NY Tax Law Section 861 for 2021 onward.
- Partnership may pay New York PTET taxes on behalf of eligible partners and withhold from distributions.
- Partners with PTET deficit >$1M must repay upon written request and grant security interest in units.
- Excess PTET deficits may reduce redemption amounts or other distributions to such partners.
- PTET-related losses, credits, and deductions specially allocated pro rata in proportion to PTET shares.

## SEC filing metadata
- accession: 0001104659-21-152654
- form_type: 8-K
- ticker: SLG
- cik: 0001040971
- company_name: SL GREEN REALTY CORP
- filed_at: 2021-12-22T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 1.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1040971/000110465921152654/0001104659-21-152654-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1040971/000110465921152654/tm2136095d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-21-152654
- JSON: https://secwatch.observer/filing/0001104659-21-152654.json
- Plain text: https://secwatch.observer/filing/0001104659-21-152654.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.