Company: NEN
Filing Date: 2025-09-12
Form Type: 8-K/A
Source: 0001104659-25-089533
Chunk: 1

Company: NEW ENGLAND REALTY ASSOCIATES LIMITED PARTNERSHIP
Filing Date: 2025-09-12
Form: 8-K/A
Chunk 1
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§240.12b-2 of this chapter).

Emerging growth company¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act .¨

<div align='center'>Explanatory note</div>

On June 25, 2025, New England Realty Associates Limited Partnership
(“NERA” or the “Partnership”) filed with the Securities Exchange Commission (“SEC”) a current report
on 8-K whereby the Partnership reported the completion of an acquisition. On September 3, 2025, the Partnership amended the original report
to include the financial statements and pro forma financial information required by Item 9.01. This Amendment No. 2 on Form 8-K/A (the
“Amendment”) is being filed to update certain amounts previously presented in the unaudited pro forma financial information
included in the Current Report on Form 8-K/A filed on September 3, 2025.

In the course of a subsequent review, the Partnership determined that
the footnotes to the NERA Unaudited Pro Forma Consolidated Financial Statements included with the Company’s Form 8-K/A filed on
September 3, 2025 required an adjustment as described in this Amendment. In particular, footnotes C and D to the NERA Unaudited Pro Forma
Consolidated Financial Statements addressing the computation of NERA pro forma taxable income (unaudited) and NERA pro forma cash available
by operations (unaudited) required adjustment. The update results in a revised presentation of the pro forma taxable income amount and
pro forma cash available by operations. No other changes have been made to the original Form 8-K/A filed on September 3, 2025.

Except as noted below, this Amendment No. 2 does not amend, update,
or otherwise modify the disclosures contained in the original Form 8-K and/or the previously filed Form 8-K/A, and should be read together
with the original filings.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS

The updated footnotes for NERA pro forma taxable income (unaudited)
and NERA pro forma cash available from operations (unaudited) are presented in their entirety as follows:

C. NERA PRO FORMA TAXABLE INCOME

The pro forma acquisition of