United States
Securities and Exchange Commission
Washington, D.C. 20549
Form
Current Report
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
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Item 8.01 Other Events
Supplemental U.S. Federal Income Tax Considerations
As a result of recent changes in applicable tax law, Realty Income Corporation (the “Company”) has filed on this Current Report on Form 8-K the discussion under the heading “Supplemental U.S. Federal Income Tax Considerations” in Exhibit 99.1 hereto, which is incorporated herein by reference and which amends and supplements, and is intended to be read together with, the discussion under the heading “United States Federal Income Tax Considerations” in Exhibit 99.1 to the Current Report on Form 8-K filed by the Company with the Securities and Exchange Commission (the “SEC”) on February 22, 2019 (the “February Current Report”).
The discussion under the heading “United States Federal Income Tax Considerations” in Exhibit 99.1 to the February Current Report, as amended and supplemented by the discussion under the heading “Supplemental U.S. Federal Income Tax Considerations” in Exhibit 99.1 hereto, supercedes and replaces in its entirety the discussion under the heading “United States Federal Income Tax Considerations” in the prospectus dated November 5, 2018, which is a part of the Company’s Registration Statement on Form S-3 (File No. 333-228157) filed with the SEC on November 5, 2018 and which is also attached to (i) each of three prospectus supplements dated November 5, 2018 filed by the Company with the SEC on November 5, 2018 pursuant to Rule 424(b) of the Securities Act of 1933, as amended (“Rule 424(b)”), and (ii) the prospectus supplement dated December 6, 2019 filed by the Company with the SEC on December 6, 2019 pursuant to Rule 424(b).
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
| 99.1 | Supplemental U.S. Federal Income Tax Considerations |
| 104 | The Form 8-K cover page, formatted in Inline Extensible Business Reporting Language and included as Exhibit 101 |
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| Dated: May 8, 2020 | REALTY INCOME CORPORATION | |
| By: | /s/ MICHAEL R. PFEIFFER | |
| Michael R. Pfeiffer | ||
| Executive Vice President, Chief Administrative Officer, General Counsel and Secretary | ||