secwatch.observer — SEC 8-K summary
======================================

Issuer:     NEW ENGLAND REALTY ASSOCIATES LIMITED PARTNERSHIP (NEN)
CIK:        0000746514
Form:       8-K/A
Filed at:   2025-09-12T23:59:59+00:00
Accession:  0001104659-25-089533
Event type: other_material
Sentiment:  negative
Materiality: 0.50
Item codes: 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/746514/000110465925089533/0001104659-25-089533-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/746514/000110465925089533/tm2526002d1_8ka.htm
  HTML page:      https://secwatch.observer/filing/0001104659-25-089533

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer