Paid Preparer Authorization

If the REIT wants to allow the IRS to discuss its 2025 tax return with the paid preparer who signed it, check the “Yes” box in the signature area of the return. This authorization applies only to the individual whose signature appears in the “Paid Preparer Use Only” section of the REIT’s return. It does not apply to the firm, if any, shown in that section.

If the “Yes” box is checked, the REIT is authorizing the IRS to call the paid preparer to answer any questions that may arise during the processing of its return. The REIT is also authorizing the paid preparer to:

• Give the IRS any information that is missing from the return;

• Call the IRS for information about the processing of the return or the status of any related refund or payment(s); and

• Respond to certain IRS notices about math errors, offsets, and return preparation.

The REIT is not authorizing the paid preparer to receive any refund check, bind the REIT to anything (including any additional tax liability), or otherwise represent the REIT before the IRS.

The authorization will automatically end no later than the due date (excluding extensions) for filing the REIT’s 2026 tax return. If the REIT wants to expand the paid preparer’s authorization, see Pub. 947, Practice Before the IRS and Power of Attorney.