Healthpeak updates federal income tax considerations in registration statement

HEALTHPEAK PROPERTIES, INC.

Exhibit 99.1 supersedes prior U.S. federal income tax discussion in Feb 5, 2025 prospectus.
Update covers REIT qualification, income/asset tests, distribution rules, and stockholder tax consequences.
No financial results, guidance, or operational changes disclosed in this filing.
Tax counsel Latham & Watkins opinion on REIT status remains unchanged.

item 8.01item 9.01

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