Iron Mountain updates federal income tax disclosure for REIT status

IRON MOUNTAIN INC

Filed Feb 24, 2022; replaces and supersedes prior tax disclosure descriptions.
Includes opinion of Sullivan & Worcester LLP covering REIT qualification for 2014-2021 tax years.
Summarizes REIT income, asset, and distribution tests; failure could result in C-corp taxation and penalties.
Distributions generally taxable as dividends; no dividends received deduction for corporate stockholders.
Counsel opinion based on assumptions and private letter rulings; no assurance of future REIT status.

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