Company: FRT-PC
Filing Date: 2025-02-14
Form Type: 424B5
Source: 0001193125-25-026560
Chunk: 109

Company: FEDERAL REALTY INVESTMENT TRUST
Filing Date: 2025-02-14
Form: 424B5
Chunk 109
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 Notwithstanding the foregoing, backup withholding may apply if either we or our paying agent has actual knowledge, or reason to know, that the holder is a United States person that is not an exempt recipient. As a general matter, backup withholding and information reporting will not apply to a payment of the proceeds of a sale of common or preferred shares effected at a foreign office of a foreign broker. Information reporting (but not backup withholding) will apply, however, to a payment of the proceeds of a sale of common or preferred shares by a foreign office of a broker that:

| • |     | is a United States person; |

50

| • |     | is a “controlled foreign corporation” (generally, a foreign corporation controlled by stockholders that 
 are United States persons) for U.S. tax purposes; or                                                    |

| • |     | that is a foreign partnership, if at any time during its tax year more than 50% of its income or capital                    
 interests are held by United States persons or if it is engaged in the conduct of a trade or business in the United States, |

unless the broker has documentary evidence in its records that the holder or beneficial owner is a non-U.S. shareholder andcertain other conditions are met, or the shareholder otherwise establishes an exemption. Payment of the proceeds of a sale of common or preferred shares effected at a U.S. office of a broker is subject to both backup withholding and information reporting unless the shareholder certifies under penalty of perjury that the shareholder is a non-U.S. shareholder, orotherwise establishes an exemption. Backup withholding is not an additional tax and may be credited against a non-U.S. shareholder’s U.S.federal income tax liability or refunded to the extent excess amounts are withheld, provided that the required information is timely supplied to the IRS. Reporting and Withholding on Foreign Financial Accounts.Under sections 1471 through 1474 of the Code, Treasury regulations and related guidance (commonly referred to as “FATCA”), a 30% U.S. withholding tax will be imposed in certain circumstances on payments of (i) dividends on the shares and (ii) subject to the proposed Treasury regulations discussed below, gross proceeds from the sale or other disposition of the shares. Proposed Treasury regulations would, when finalized, eliminate FATCA withholding on the gross proceeds from a sale or other disposition of instruments, such as the shares, that produce withholdable payments. In the preamble to such proposed Treasury regulations, the IRS stated that taxpayers and withholding agents may generally rely on