---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-24-026573"
form_type: "8-K"
ticker: "IRM"
cik: "0001020569"
company_name: "IRON MOUNTAIN INC"
filed_at: "2024-02-22T23:59:59+00:00"
generated_at: "2026-06-05T18:06:33.244048+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.1
calibrated_materiality_score: 0.1
confidence: "high"
source: SEC EDGAR
---

# Iron Mountain files updated REIT tax summary and opinion from Sullivan & Worcester

## Summary
- Filed Exhibit 99.1 replacing prior federal income tax description for REIT qualification.
- Sullivan & Worcester opines on REIT qualification for 2014-2023 and expected future compliance.
- No financial results, guidance, or operational updates; purely disclosure refresh.
- Stock transfer restrictions remain to maintain 100+ beneficial owner requirement.

## SEC filing metadata
- accession: 0001104659-24-026573
- form_type: 8-K
- ticker: IRM
- cik: 0001020569
- company_name: IRON MOUNTAIN INC
- filed_at: 2024-02-22T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.1
- calibrated_materiality_score: 0.1
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1020569/000110465924026573/0001104659-24-026573-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1020569/000110465924026573/tm246812d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-026573
- JSON: https://secwatch.observer/filing/0001104659-24-026573.json
- Plain text: https://secwatch.observer/filing/0001104659-24-026573.txt

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