---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-25-089533"
form_type: "8-K/A"
ticker: "NEN"
cik: "0000746514"
company_name: "NEW ENGLAND REALTY ASSOCIATES LIMITED PARTNERSHIP"
filed_at: "2025-09-12T23:59:59+00:00"
generated_at: "2026-05-17T06:47:58.622419+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- 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.

## SEC filing metadata
- accession: 0001104659-25-089533
- form_type: 8-K/A
- ticker: NEN
- cik: 0000746514
- company_name: NEW ENGLAND REALTY ASSOCIATES LIMITED PARTNERSHIP
- filed_at: 2025-09-12T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/746514/000110465925089533/0001104659-25-089533-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/746514/000110465925089533/tm2526002d1_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-089533
- JSON: https://secwatch.observer/filing/0001104659-25-089533.json
- Plain text: https://secwatch.observer/filing/0001104659-25-089533.txt

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