secwatch.observer — SEC 8-K summary
======================================

Issuer:     SL GREEN REALTY CORP (SLG)
CIK:        0001040971
Form:       8-K
Filed at:   2021-12-22T23:59:59+00:00
Accession:  0001104659-21-152654
Event type: other
Sentiment:  neutral
Materiality: 0.25
Item codes: 1.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1040971/000110465921152654/0001104659-21-152654-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1040971/000110465921152654/tm2136095d1_8k.htm
  HTML page:      https://secwatch.observer/filing/0001104659-21-152654

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer