NERA amends pro forma footnotes; acquisition cuts taxable income $21M, cash available $3M

NEW ENGLAND REALTY ASSOCIATES LIMITED PARTNERSHIP

Amendment corrects footnotes C and D for Hill Estates acquisition pro forma.
Pro forma taxable income reduced by ~$21M ($179.45/unit, $5.98/receipt).
Pro forma cash available from operations decreased by ~$3M ($25.63/unit, $0.85/receipt).
No other changes to the original 8-K/A filed September 3, 2025.

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