# EDGAR Filing Document

**Accession Number:** 0000751364
**File Stem:** 0000950170-25-109398
**Filing Date:** 2025-8
**Character Count:** 5185
**Document Hash:** 9e0f7c91947bfd1bb6e3a0ad91185359
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950170-25-109398.hdr.sgml**: 20250815

**ACCESSION NUMBER**: 0000950170-25-109398

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 11

**CONFORMED PERIOD OF REPORT**: 20250815

**ITEM INFORMATION**: Other Events

**FILED AS OF DATE**: 20250815

**DATE AS OF CHANGE**: 20250815

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NNN REIT, INC.
- **CENTRAL INDEX KEY:** 0000751364
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 561431377
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-11290
- **FILM NUMBER:** 251224823

**BUSINESS ADDRESS:**
- **STREET 1:** 450 S ORANGE AVE
- **STREET 2:** SUITE 900
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32801
- **BUSINESS PHONE:** 407-265-7348

**MAIL ADDRESS:**
- **STREET 1:** 450 SOUTH ORANGE AVE
- **STREET 2:** SUITE 900
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32801

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NATIONAL RETAIL PROPERTIES, INC.
- **DATE OF NAME CHANGE:** 20060501

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COMMERCIAL NET LEASE REALTY INC
- **DATE OF NAME CHANGE:** 19930510

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CNL REALTY INVESTORS INC /DE/
- **DATE OF NAME CHANGE:** 19930429

?xml version='1.0' encoding='ASCII'? 8-K

![img229225196_0.jpg](img229225196_0.jpg)

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM** 8-K

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the**

**Securities Exchange Act of 1934**

**Date of Report (Date of earliest event reported):** August 15, 2025

NNN REIT, INC.

**(exact name of registrant as specified in its charter)**

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| | | |
|:---|:---|:---|
| Maryland | 001-11290 | 56-1431377 |
| **(State or other jurisdiction of**<br>**incorporation or organization)** | **(Commission**<br>**File Number)** | **(I.R.S. Employment**<br>**Identification No.)** |

---

450 South Orange Avenue**,** Suite 900**,** Orlando**,** Florida 32801

(Address of principal executive offices, including zip code)

**(**407**)** 265-7348

(Registrant's telephone number, including area code)

**Not applicable** 

(Former name or former address if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

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| | |
|:---|:---|
| **<u>Title of each class</u>** | **<u>Name of exchange on which registered</u>** |
| Common Stock, $0.01 par value<br> NNN | New York Stock Exchange |

---

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§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. ☐

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| | |
|:---|:---|
| **Item 8.01.** | **Other Events.**  |

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*Recent Legislation.* New legislation has been recently enacted that modifies certain disclosures under the heading "Material Federal Income Tax Considerations" contained in prospectuses filed by NNN REIT, Inc. under the Securities Act of 1933 prior to the date of this Current Report. See below for a brief description of these modifications.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;•The new legislation permanently extends the ability of non-corporate shareholders to generally deduct 20% of the aggregate amount of ordinary dividends distributed by us, eliminating the previously-scheduled expiration of this deduction at the end of 2025.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;•Under the new legislation, as of January 1, 2026, the 20% asset test quarterly limit on the value of our securities in one or more taxable REIT subsidiaries (unless they would otherwise be treated as real estate assets) will increase to 25%.

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.

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| | | |
|:---|:---|:---|
|  | **NNN REIT, Inc.** | **NNN REIT, Inc.** |
| Dated: August 15, 2025 | By: | /s/ Vincent H. Chao |
|  |  | Vincent H. Chao |
|  |  | Executive Vice President and Chief Financial Officer |

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