# EDGAR Filing Document

**Accession Number:** 0001456772
**File Stem:** 0001104659-26-038561
**Filing Date:** 2026-4
**Character Count:** 182259
**Document Hash:** 345d72888578ba0874e93da7de5d2d0c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-038561.hdr.sgml**: 20260401

**ACCESSION NUMBER**: 0001104659-26-038561

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 75

**CONFORMED PERIOD OF REPORT**: 20260331

**ITEM INFORMATION**: Regulation FD Disclosure

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260401

**DATE AS OF CHANGE**: 20260401

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** OFFICE PROPERTIES INCOME TRUST
- **CENTRAL INDEX KEY:** 0001456772
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE [6500]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 264273474
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-34364
- **FILM NUMBER:** 26828908

**BUSINESS ADDRESS:**
- **STREET 1:** C/O THE RMR GROUP
- **STREET 2:** TWO NEWTON PL., 255 WASH. ST., STE. 300
- **CITY:** NEWTON
- **STATE:** MA
- **ZIP:** 02458
- **BUSINESS PHONE:** (617) 219-1440

**MAIL ADDRESS:**
- **STREET 1:** C/O THE RMR GROUP
- **STREET 2:** TWO NEWTON PL., 255 WASH. ST., STE. 300
- **CITY:** NEWTON
- **STATE:** MA
- **ZIP:** 02458

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GOVERNMENT PROPERTIES INCOME TRUST
- **DATE OF NAME CHANGE:** 20161006

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Government Properties Income Trust
- **DATE OF NAME CHANGE:** 20090220

?xml version='1.0' encoding='ASCII'?

**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): March 31, 2026

**OFFICE PROPERTIES INCOME TRUST**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Maryland** | **001-34364** | **26-4273474** |
| (State or other jurisdiction of <br> incorporation) | (Commission File<br> Number) | (IRS Employer <br> Identification No.) |

---

---

| | |
|:---|:---|
| **Two Newton Place, **255 Washington Street, **Suite 300** <br> **Newton, Massachusetts** | **02458-1634** |
| (Address of principal executive offices) | (Zip Code) |

---

**(617) 219-1440**

(Registrant's telephone number, including area code)

**N/A**

(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:

---

| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |
| N/A | N/A | N/A |

---

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. ◻

*In this Current Report on Form 8-K (this "**Current Report**"), the terms the "Company," "we," "us," and "our" refers to Office Properties Income Trust.*

**Item 7.01. Regulation FD Disclosure** 

As previously reported, on October 30, 2025, the Company and its debtor affiliates (collectively, the "***Debtors***") each commenced with the United States Bankruptcy Court for the Southern District of Texas (the "***Bankruptcy Court***") a voluntary case (collectively, the "***Chapter 11 Cases***") under chapter 11 of title 11 of the United States Code (the "***Bankruptcy Code***"). The Chapter 11 Cases are jointly administered under the caption *In re Office Properties Income Trust*, et al., Case No. 25-90530.

*The 2027 Ad Hoc Group Mediation and Amended Settlement* 

Pursuant to the Stipulation and Agreed Order Regarding Mediation and Appointing Judge Marvin Isgur as Mediator (Docket No. 893) (the "***2027 Mediation Order***") entered by the Bankruptcy Court, on March 2, 2026, (a) the Debtors, (b) an ad hoc group (the "***September 2029 Ad Hoc Group***") of holders of the Company's 9.000% Senior Secured Notes due September 30, 2029, and (c) an ad hoc group (the "***2027 Ad Hoc Group***" and together with the Debtors and the September 2029 Ad Hoc Group, each a "Party" and, collectively, the "Parties") of holders of certain of the Company's 3.250% Senior Secured Notes due December 11, 2026 (the "***2027 Senior Secured Notes***") commenced non-binding mediation to resolve certain disputes and issues in the Chapter 11 Cases. This disclosure contains all of the information that is required to be disclosed pursuant to paragraph 13 of the 2027 Mediation Order. Terms used but not otherwise defined herein have the meanings ascribed to them in the *Second Amended Joint Chapter 11 Plan of Reorganization of Office Properties Income Trust and its Debtor Affiliates* [Docket No. 1016] filed by the Debtors (as may be amended, modified, or supplemented from time to time, including to reflect the terms of the Amended 2027 Settlement Term Sheet (as defined below), the "***Plan***").

The Parties—including advisors and principals—participated in the mediation and worked closely with the Mediator and each other to reach resolution of the issues. On or about March 2, 2026, negotiations concluded and an initial settlement was reached among the Parties (the "***Original 2027 Settlement***"). The Parties continued to revise and finalize the Original 2027 Settlement and on March 31, 2026, the Parties entered into an amended settlement (the "***Amended 2027 Settlement***") and filed a revised version of the settlement term sheet (the "***Amended 2027 Settlement Term Sheet***") [Docket No. 1139]. A copy of the Amended 2027 Settlement Term Sheet is furnished as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.

Certain of the key amendments to the Original 2027 Settlement include:

&nbsp;&nbsp;&nbsp;&nbsp;·  **<u>Interest Rate</u>** : The $385,000,000 secured promissory note (the "  ***Promissory Note***") issued on the Effective
Date (as defined in the Plan) will bear interest at 8.375% rather than 8.125%.

&nbsp;&nbsp;&nbsp;&nbsp;·  **<u>Special Purpose Vehicle</u>** : The Promissory Note shall be issued by a new special purpose vehicle ("  ***SPV*** ").
The SPV incorporates certain protections for the holders of the 2027 Senior Secured Notes, including consent rights for an independent
director of the SPV, maintenance of books and records for review by the holders of the 2027 Senior Secured Notes, and other restrictions
on related-party transactions and distributions to equity.

&nbsp;&nbsp;&nbsp;&nbsp;·  **<u>Limited Guaranty</u>** : The reorganized Company shall provide a limited guaranty on the Promissory Note (the "  ***Limited Guaranty*** "), which shall be capped at a total of $60,000,000, subject to the terms of the Amended 2027 Settlement Term Sheet.
The reorganized Company will pay $10,000,000 of the Limited Guaranty as a support fee.

&nbsp;&nbsp;&nbsp;&nbsp;·  **<u>Valuation</u>** :
The 2027 Ad Hoc Group confirmed their acceptance of $493,150,000 as the appraised value of the requisite properties securing the 2027
Senior Secured Notes on a first lien basis, thereby satisfying a requirement for effectiveness of the Amended 2027 Settlement.

The foregoing description of the Amended 2027 Settlement does not purport to be complete and is qualified in its entirety by reference to the full text of the Amended 2027 Settlement Term Sheet and an amended chapter 11 plan incorporating such settlement.

*Monthly Operating Reports*

On March 31, 2026, the Debtors filed their Monthly Operating Reports (the "***MORs***") with the Bankruptcy Court. The MORs provide financial and operational information regarding the Company's performance during the period of February 1, 2026 through February 28, 2026. The Debtors continue to operate their businesses and manage their properties as debtors-in-possession under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code and orders of the Bankruptcy Court.

The Company's MOR is attached as Exhibit 99.2. Copies of the MORs and other filings with the Bankruptcy Court related to the Chapter 11 Cases are available for review and download, free of charge, on the website of the Debtors' claims, noticing, and solicitation agent at https://restructuring.ra.kroll.com/OPI or through the Bankruptcy Court's website, for a fee, at https://ecf.txsb.uscourts.gov. The information contained on, or that may be accessed through, the websites referenced in this Current Report on Form 8-K in each case is not incorporated by reference into, and is not a part of, this Current Report on Form 8-K.

*Cautionary Statement Regarding the MORs*

The Company cautions investors and potential investors not to place undue reliance upon the information contained in the MORs, which were not prepared for the purpose of providing the basis for an investment decision relating to any of the securities of the Company. The MORs are limited in scope, cover a limited time period, and have been prepared solely for the purpose of complying with the reporting requirements of the Bankruptcy Court. The MORs were not audited or reviewed by independent accountants, were not prepared in accordance with generally accepted accounting principles, are in a format prescribed by applicable bankruptcy rules and guidelines, and are subject to future adjustment and reconciliation. There can be no assurance that, from the perspective of an investor or potential investor in the Company's securities, the MORs are complete. The MORs also contain information for periods which are shorter or otherwise different from those required in the Company's reports pursuant to the Securities Exchange Act of 1934, as amended (the "***Exchange Act***"), and such information might not be indicative of the Company's financial condition or operating results for the periods that would be reflected in the Company's financial statements or in its reports pursuant to the Exchange Act. Results and projections set forth in the MORs should not be viewed as indicative of future results.

*Cautionary Language Regarding Trading in the Company's Common Shares*

The Plan provides that the Company's common shares of beneficial interest, $.01 par value per share ("***common shares***"), will be cancelled and extinguished on the effective date of the Plan, and the holders thereof will not be entitled to receive, and will not receive or retain, any property or interest in property on account of such common shares. If the Plan is confirmed and the Company's common shares are cancelled, amounts invested by holders of such common shares will not be recoverable and such common shares will have no value. Trading prices for the Company's common shares may bear little or no relationship to the actual recovery, if any, by holders of the Company's common shares upon the conclusion of the Chapter 11 Cases. Accordingly, the Company urges extreme caution with respect to existing and future investments in its common shares.

*Cautionary Note Concerning Forward Looking Statements*

This Current Report on Form 8-K contains statements that constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 and other securities laws. Also, whenever we use words such as "believe," "expect," "anticipate," "intend," "plan," "estimate," "will," "may," and negatives or derivatives of these or similar expressions, we are making forward-looking statements. These forward-looking statements are based upon our present intent, beliefs, or expectations, but forward-looking statements are not guaranteed to occur and may not occur. Actual results may differ materially from those contained in or implied by our forward-looking statements as a result of various factors. These forward-looking statements include, among others, statements about the Plan, the process and potential outcomes of the Chapter 11 Cases, and the consummation of the transactions contemplated by the Amended 2027 Settlement Term Sheet. Forward-looking statements are based on the Company's current expectations, assumptions, and estimates and are subject to risk, uncertainties, and other important factors that are difficult to predict and that could cause actual results to differ materially and adversely from those expressed or implied. These risks include, among others, those related to: the Company's ability to confirm and consummate the Plan; the duration and outcome of the Chapter 11 Cases; the Company suffering from a long and protracted restructuring; the impact of the Chapter 11 Cases on the Company's operations, reputation, and relationships with tenants, lenders, and vendors; the Company having insufficient liquidity; the availability of financing; the ability to satisfy the conditions precedent to the restructuring support agreement entered into in connection with the Chapter 11 Cases; the effectiveness of the overall restructuring activities pursuant to the Chapter 11 Cases and any additional strategies that the Company may employ to address its liquidity and capital resources and achieve its stated goals; the potential cancellation of the Company's equity; and the Company's historical financial information not being indicative of its future performance as a result of the Chapter 11 Cases.

The information contained in the Company's filings with the Securities and Exchange Commission (the "***SEC***"), including under the caption "Risk Factors" in the Company's Annual Report on Form 10-K for the year ended December 31, 2024 and subsequent filings with the SEC, or incorporated herein or therein, identifies other important factors that could cause differences from our forward-looking statements. The Company's filings with the SEC are available on the SEC's website at www.sec.gov.

You should not place undue reliance upon the Company's forward-looking statements.

Except as required by law, we do not intend to update or change any forward-looking statements as a result of new information, future events or otherwise.

**Item 9.01. Financial Statements and Exhibits**

**(d) Exhibits**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description of Exhibit** |
| [99.1](tm2610825d1_ex99-1.htm) | [Amended 2027 Settlement Term Sheet](tm2610825d1_ex99-1.htm) |
| [99.2](tm2610825d1_ex99-2.htm) | [Office Properties Income Trust Monthly Operating Report for the period of February 1, 2026 through February 28, 2026.](tm2610825d1_ex99-2.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

---

**SIGNATURES**

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.

---

| | |
|:---|:---|
| **OFFICE PROPERTIES INCOME TRUST** | **OFFICE PROPERTIES INCOME TRUST** |
| By: | /s/ Brian E. Donley |
| Name: | Brian E. Donley |
| Title: | Chief Financial Officer and Treasurer |

---

Dated: April 1, 2026

## Exhibit 99.1

**Exhibit 99.1**

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-1img001.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1 / 9 US-DOCS\169984112.9 IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION IN RE: OFFICE PROPERTIES INCOME TRUST, § § § § § § CASE NO: 25-90530 Debtors. Jointly Administered CHAPTER 11 MARCH 31, 2026 TERM SHEET The Effective Date will be on or before August 1, 2026. 1. On or before August 1, 2026, the Debtors will pay $15,000,000 to the 2027 holders (of which $10,000,000 will be the support fee described below). On or before November 1, 2026, the Debtors will pay an additional $15,000,000 to the 2027 holders. On or before February 1, 2027, the Debtors will pay an additional $30,000,000 to the 2027 holders. The deferred payments (other than the support fee) will bear interest at 8.375% and be secured by the mortgage and treated as mandatory amortization. The $60,000,000 of payments will be applied as a $10,000,000 support fee to the 2027 AHG and as $50,000,000 in principal payments. Not less than $50,000,000 of the $60,000,000 will be sourced from outside of the current 2027 First Lien Collateral. Up to $10,000,000 of the $60 million may be secured by a second lien on the 2027 collateral. 2. The Debtors will provide appraisals, prepared by a nationally recognized appraisal firm, reflecting the fair market values of the Collateral Package (as defined below). The appraisals will be  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-1img002.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2 / 9 US-DOCS\169984112.9 reviewable by the 2027 holders, subject to their acceptance.1 If the values are not acceptable, then this Agreement will not be effective.2 a. The appraisals will be performed on a property-by-property basis. The Fair Market Values will be treated as the appraised value of the properties. b. The Minimum Value Requirement for the cumulative Fair Market Values is $480,000,000. The $480,000,000 (as a denominator) and the $335,000,000 (as the numerator) produce an initial 70% loan to value ratio. c. If the Minimum Value Requirement is not achieved, then additional properties must be pledged as required in paragraph 4(ii). 3. Following the receipt of the $50,000,000 principal payments described in paragraph 1, the 2027 holders will have a remaining claim of $335,000,000. The remaining claim will be paid pursuant to a secured promissory note issued on the effective date that will bear interest at 8.375% (referred to hereinafter as the "New 2027 Notes"). The New 2027 Notes will be issued by a newly formed, bankruptcy remote special purpose vehicle (the "SPV"), that will hold the 2027 collateral owning entities. The parties to the Indenture will be (i) the SPV, as the Issuer; (ii) the Reorganized Debtor3 as the Limited Guarantor; (iii) the 2027 1 The aggregate fair market value of the Collateral Package as reflected in the Initial JLL Valuations is $493,150,000. The property-by-property appraisal values will not be made public; provided, (x) a 144A-style data room will be established for noteholders that will include, at any time, the remaining principal balance of the Notes, the appraised value for the remaining Collateral Package, and, promptly after any property in the Collateral Package is sold, the sale price of such property and its corresponding appraised value and (y) the required reporting set forth in this sentence shall cease when the remaining Collateral Package property count is five (5) properties. 2 On March 31, 2026, the 2027 AHG confirmed their acceptance of appraised value and satisfaction of Minimum Value Requirement. 3 This refers to the reorganized OPI parent entity that is contemplated to issue the equity and other takeback debt under the plan.  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-1img003.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3 / 9 US-DOCS\169984112.9 collateral owning entities guarantors, (iv) a newly formed Holdco above the SPV issuer, as guarantor and pledgor of the SPV's equity, and (v) the Indenture Trustee (as Trustee). The 2027 Holders will be the noteholders (and Beneficiaries). a. The initial New 2027 Notes balance will be $385,000,000. It will be without recourse to the Reorganized Debtor, other than as provided under the Limited Guaranty. b. The Reorganized Debtor will issue a limited guaranty (the "Limited Guaranty"), capped at a total of $60,000,000, of the following items: i. $50,000,000 of the promissory note, to be paid pursuant to paragraph 1, will be guaranteed by the Reorganized Debtor, pursuant to a limited guaranty. ii. $10,000,000, to be paid as the Support Fee. c. The Limited Guaranty will also guaranty repayment (not subject to the $60,000,000 cap) of any funds that are removed from the SPV in contravention of the terms of this Term Sheet. d. The Indenture will provide for the following required amortization payments (the "Additional Amort") in addition to those described in paragraph 1 (which Additional Amort, would, for the avoidance of doubt, not be guaranteed by the Reorganized Debtor and not be subject to the call protection in Paragraph 12): i. At least $45 million in principal payments under sections 7 and 8 of this term sheet by no later than February 1, 2028; and ii. At least an additional $45 million in principal payments under sections 7 and 8 of this term sheet by no later than February 1, 2029. 4. The collateral for the balance of the $335,000,000 note will be secured by a First Lien on (i) all of the First Lien Collateral held by the 2027 Holders, save and except the Irving, TX and Parsippany, NJ Properties (which will be owned outside SPV structure); (ii) such Additional property as required to meet the Minimum Value requirement set forth above; (iii) the Capital Improvements Account established pursuant to this Term Sheet; (iv) all Capital Improvements made pursuant to this Term Sheet; and (v) the Reserve Account established pursuant to this Term Sheet. These constitute the "Collateral Package."  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-1img004.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4 / 9 US-DOCS\169984112.9 5. Prior to the earlier of (i) the Effective Date; and (ii) August 1, 2026 (if the Effective Date has not yet occurred), interest on the 2027 notes will accrue and be fully paid at the non-default interest rate. Thereafter, interest will accrue at 8.375%. Reasonable and documented professional fees will be reimbursed on a current basis by the Debtors. 6. The SPV will maintain books and records, available for review by the 2027 Holders (subject to appropriate confidentiality restrictions necessary to protect any future sale processes), reflecting these calculations: a. The Initial JLL Valuations of each of the properties in the 2027 collateral package. b. A calculation of 70% of the Initial JLL Valuations of each of the properties in the 2027 collateral package, which will be the "Release Price" applicable to each property. c. A calculation of the aggregate "Adjusted JLL Valuation" for all properties that have not been sold and remain in the Collateral Package, which will be equal to the sum of the following: i. The Initial JLL Valuation on each remaining property; plus ii. The Cash balance in the Capital Improvements Account; plus iii. The cash expenditures (other than tenant improvements, other lease related costs, and RMR fees) expended after the effective date on Capital Improvements at all properties that remain in the collateral pool (i.e., unsold properties). d. The amount in the Reserve Account will be reported on a quarterly basis in the Reorganized Debtor's Form 10Q or 10K and/or in the 144A-style data room. 7. The Debtor may sell one or more of the properties that are held as collateral by the 2027 Holders, with the lien on the sold properties being released at the closing of the sale. a. With respect to the first $150,000,000 of gross sales proceeds from properties that are sold:  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-1img005.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5 / 9 US-DOCS\169984112.9 i. The minimum sales price must produce net sales proceeds that equal or exceed the Release Price Per Property of the property to be sold. If not, the sale may only occur (i) with the written consent of the independent director of the SPV or 50% of the 2027 Holders or (ii) in connection with the payment of Additional Amort, if the SPV provides for a paydown of the New 2027 Notes from the Reserve Account equal to the shortfall between the net sales proceeds and the Release Price and (x) the net sale proceeds are no more than 10% less than the Release Price Per Property in connection with a payment under 3.d.ii.1 or no more than 15% less than the Release Price Per Property in connection with a payment under 3.d.ii.2 and (y) there is a certification that such property has been the subject of a reasonable good faith marketing process consistent with industry practice and that the proposed sale is the highest or best offer. ii. The net sales proceeds will be distributed: 1. First, if and only if the remaining loan balance after application of the net sales proceeds, divided by the Adjusted JLL Valuations for all unsold properties is less than or equal to 70%, 7% of the Release Price may, at the SPV's sole option, be deposited into the Capital Improvements Account; 2. Second, to make a payment on the New 2027 Notes in an amount to be determined by the Reorganized Debtor but not less than the Release Price per Property minus any amounts deposited into the Capital Improvements Account. 3. Third, the balance shall be deposited in the Reserve Account. b. With respect to the balance of gross sales proceeds of any properties that are sold:  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-1img006.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 6 / 9 US-DOCS\169984112.9 i. The minimum sales price must produce net sales proceeds that equal or exceed the Release Price Per Property of the property to be sold. If not, the sale may only occur (i) with the written consent of the SPV independent director or 50% of the 2027 Holders or (ii) in connection with the payment of Additional Amort, if the SPV provides for a paydown of the New 2027 Notes from the Reserve Account equal to the shortfall between the net sales proceeds and the Release Price and (x) the net sale proceeds are no more than 10% less than the Release Price Per Property in connection with a payment under 3.d.ii.1 or no more than 15% less than the Release Price Per Property in connection with a payment under 3.d.ii.2 and (y) there is a certification that such property has been the subject of a reasonable good faith marketing process consistent with industry practice and that the proposed sale is the highest or best offer. ii. The net sales proceeds will be distributed: 1. First, if and only if the remaining loan balance after application of the net sales proceeds, divided by the Adjusted JLL Valuations for all unsold properties is less than or equal to 70%, 7% of the Release Price may, at the SPV's sole option, be deposited into the Capital Improvements Account; 2. Second, to make a payment on the New 2027 Notes in an amount to be determined by the SPV but not less than the Release Price per Property minus any amounts deposited into the Capital Improvements Account. 3. Third, the balance shall be paid 50% to make a payment on the New 2027 Notes and 50% to be deposited in the Reserve Account. 8. Any funds received by the Reorganized Debtors under the preceding paragraph or otherwise received on account of the properties owned by the SPV must be retained by the SPV either (i) in the "Capital  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-1img007.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 7 / 9 US-DOCS\169984112.9 Improvements Account" (to the extent that deposits into that account are made pursuant to this Term Sheet) or (ii) in a reserve account (the "Reserve Account") and used solely for the payment of lawful expenses of the SPV and its subsidiaries, repairs or capital improvements on the Collateral Package, or interest or principal payments on the New 2027 Notes (including any payment that may be sourced from the Collateral Package under Paragraph 1). None may be distributed to equity holders or in payment of debt to the equity holders. Moneys deposited into the Capital Improvements Account may be used solely for the making of capital improvements on the remaining properties in the 2027 collateral pool. Capital Improvements will be valued at actual cash expended. The determination of whether an expenditure is a capital improvement will be determined in accordance with GAAP. 9. All payments made under paragraph 7, or from the Reserve Account as Additional Amort to reduce the principal balance of the New 2027 Notes, must be applied, at par, to the principal on the promissory note. 10.The final maturity date of the promissory note will be in December 2029. 11.The final maturity date of debt issued to the 2029 holders will be not earlier than June 2031. 12.The promissory note may be prepaid on the following schedule. Mandatory payments under paragraph 7 will not be treated as a prepayment. Months Repayment Amount Through July 31, 2027 At par August 1, 2027 through January 31, 2028 At 103% of par February 1, 2028 through July 31, 2028 At 102% of par August 1, 2028 through January 31, 2029 At 101% of par February 1, 2029 through maturity At par  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-1img008.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 8 / 9 US-DOCS\169984112.9 13. The parties will agree on a set of management covenants that prohibit the Reorganized Debtor or the SPV from violating any sacred rights that are provided by this Term Sheet. The SPV shall have an independent director identified by the 2027 Holders, constituent documents that shall require consent of the SPV's board (including the affirmative consent of the independent director) to approve (a) related party transactions; provided that such consent shall not be required for the sale of any property to a related party so long as the net sale proceeds exceed the Release Price for such property and there is a certification that (1) such property was the subject of a reasonable good faith marketing process consistent with industry practice and the affiliate did not possess any material information related to such property that was not disclosed as part of the marketing process, (2) the SPV's board (including the independent director) has been provided with timely access to all material information regarding the marketing process and copies of all bids received and (3) the sale to the related party is the highest or best offer for such property, (b) changes to the SPV's constituent documents; and (c) filing a bankruptcy or insolvency proceeding. Other decisions may be made by majority vote of the SPV board. The SPV entities shall be prohibited in their constituent documents from guarantying debt of other Reorganized Debtor entities or entering into non-arms' length contracts with affiliates (other than other SPV entities). The SPV's directors shall have fiduciary duties to the SPV separate from the larger OPI enterprise that cannot be waived or amended. All management agreements shall be terminable by the SPV following a default under the notes, and in no event shall the SPV be liable for any termination or similar fee under any management agreement without the consent of the SPV board (including the affirmative consent of the independent director), and any extension, amendment, or replacement of the RMR management agreement shall not treat the SPV entities any worse than other Reorganized Debtor entities. 14.Overhead and shared enterprise expenses, including management fees, shall continue to be allocated among the SPV entities and the other Reorganized Debtor entities pursuant to a methodology consistent with that used for allocation of such expenses during the chapter 11 cases pursuant to an agreement among the SPV and such other Reorganized Debtors to be mutually agreed and filed as a Plan Supplement document.  |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-1img009.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 9 / 9 US-DOCS\169984112.9 15.The parties will exchange mutual releases and agree to other customary documents to implement the terms of this term sheet. Parties shall work in good faith to incorporate the terms of this Term Sheet into the Plan and Plan Supplement. Any disputes that arise in connection with the definitive documentation of the Term Sheet that cannot be resolved consensually shall be heard by the Bankruptcy Court and the parties remain bound to the Term Sheet as ruled on by the Bankruptcy Court. 16.Reasonable and documented professional fees will be reimbursed on a current basis by the Debtors as adequate protection in accordance with the procedures set forth in the Final DIP Order [Docket 785]. The parties agree that the fourteen-day period referenced in paragraph 3 of Docket 976 was extended in the mediation through the date of the filing of the proposed indenture. a. Any fees not previously paid will be paid on the first business day following the date of the filing of the proposed indenture. The 2029 holders stipulate that only the Debtors may make written objections to the fees under paragraph 18 of the DIP Order. b. Not later than April 6, 2026, the 2029 Holders may advise the Debtors of any objections that they believe should be raised by the Debtors. Not later than April 9, 2026, the Debtors will inform the 2027 Holders of any objection that the Debtors choose to make. If the Debtors so inform the 2027 Holders of any objection, (i) the proposed indenture will not be filed and (ii) this Term Sheet will be null and void at the sole option of the 2027 Holders. c. All defenses to any objection are preserved by the 2027 Holders. d. All outstanding fees and expenses payable under paragraph 3(f)(v) of the amended Final DIP Order will be paid in full in cash under the Plan.  |

---

## Exhibit 99.2

**Exhibit 99.2**

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img001.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION Case Name: Office Properties Income Trust, et al. 1 Petition Date: October 30, 2025 Case Number: 25-90530 (CML) GLOBAL NOTES AND STATEMENTS OF LIMITATIONS, METHODOLOGY, AND DISCLAIMERS REGARDING DEBTORS' MONTHLY OPERATING REPORT The accompanying Monthly Operating Report (the "MOR") has been prepared by Office Properties Income Trust and its debtor affiliates, as debtors and debtors in possession (collectively, the "Debtors") in the above-captioned chapter 11 cases (the "Chapter 11 Cases"). On October 30, 2025 (the "Petition Date"), the Debtors commenced these Chapter 11 Cases by filing voluntary petitions for relief under chapter 11 of title 11 of the United States Code (the "Bankruptcy Code") with the United States Bankruptcy Court for the Southern District of Texas (the "Bankruptcy Court"). These Chapter 11 Cases have been consolidated for procedural purposes only and are being jointly administered under Case No. 25-90530 (CML). The Debtors are authorized to operate their business as debtors-in-possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. The following notes, statements, and limitations should be referred to, and referenced in connection with, any review of the MOR accompanying these global notes (the "Global Notes"). 1. General Methodology. The Debtors are filing this MOR solely for the purpose of complying with the monthly reporting requirements of the Office of the United States Trustee for Region 7 (the "U.S. Trustee") and applicable bankruptcy reporting guidelines. The financial and supplemental information contained in these Global Notes is unaudited, limited in scope, and is not prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") nor in accordance with federal or state securities laws or other applicable non-bankruptcy law or in lieu of complying with any periodic reporting requirements thereunder, nor is it intended to fully reconcile to the consolidated financial statements prepared by the Debtors. These Global Notes contain information that is applicable to each MOR filed in the Chapter 11 Cases contemporaneously herewith. Accordingly, the financial information presented in the MORs is subject to further review, adjustment, and reclassification as additional information becomes available. This MOR should not be relied upon for valuation, investment, or any other purpose other than compliance with the applicable reporting guidelines noted above. 2. Basis of Presentation. In preparing this MOR, the Debtors relied on financial data available from the books and records available to them at the time of such preparation, but 1 A complete list of the Debtors in the Chapter 11 Cases may be obtained on the website of the Debtors' claims and noticing agent at https://restructuring.ra.kroll.com/OPI. The Debtors' mailing address is Two Newton Place, 255 Washington Street, Suite 300, Newton, Massachusetts 02458-1634. Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 1 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img002.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2 this MOR and financial data do not reflect in all circumstances presentation for U.S. GAAP. Asset values reflected in this MOR are book values and not based upon any contemporaneous valuation. Although the Debtors made commercially reasonable efforts to ensure the accuracy and completeness of this MOR, inadvertent errors or omissions may exist. The results of operations contained herein are not necessarily indicative of results which may be expected from any other period or for the full year and may not necessarily reflect the results of operations, financial position and cash flows of the Debtors in the future. Each signatory to this MOR has necessarily relied upon the efforts, statements, advice and representations of personnel of the Debtors and the Debtors' advisors and professionals. Each signatory has not (and could not have) personally verified the accuracy of each such statement, representation, and answer contained in this MOR. 3. Reporting Period. Unless otherwise noted herein, this MOR generally reflects the Debtors' books and records and financial activity occurring during the applicable reporting period. Except as otherwise noted, no adjustments have been made for activity occurring after the close of the reporting period. The Debtors have reflected the reporting period in these MORs as February 1, 2026 to February 28, 2026. 4. Accuracy. The financial information disclosed herein was not prepared in accordance with federal or state securities laws or other applicable non-bankruptcy law or in lieu of complying with any periodic reporting requirements thereunder. Persons and entities trading in or otherwise purchasing, selling, or transferring claims against or equity interests in the Debtors should evaluate this financial information in light of the purposes for which it was prepared. The Debtors are not liable for and undertake no responsibility to indicate variations from securities laws or for any evaluations of the Debtors based on this financial information or any other information. 5. Payment of Prepetition Claims Pursuant to First Day Orders. Pursuant to various "first day" orders and any supplements or amendments to such orders entered by the Bankruptcy Court (each, a "First Day Order," and collectively, the "First Day Orders"), the Debtors and their estates are authorized or expect to be authorized to pay certain prepetition claims, including, without limitation: a. Essential Claims, as defined in the Final Order (I) Authorizing the Debtors to Pay Certain Prepetition Claims of (A) Health, Safety, and Environmental Providers, (B) Lien Claimants, and (C) 503(b)(9) Claimants; (II) Confirming Administrative Expense Priority of Outstanding Prepetition Orders; (III) Authorizing Financial Institutions to Honor and Process Related Checks and Transfers; and (IV) Granting Related Relief [Docket No. 440]; b. Tenant Obligations, as defined in the Order (I) Authorizing the Debtors to Pay Tenant Obligations and (II) Granting Related Relief [Docket No. 92]; c. Insurance Obligations, as defined in the Order (I) Authorizing Debtors to (A) Continue Insurance Programs, and (B) Pay All Obligations with Respect Thereto; and (II) Granting Related Relief [Docket No. 95]; Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 2 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img003.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3 d. Taxes and Fees, as defined in the Order (I) Authorizing Debtors to Pay Certain Prepetition Taxes and Fees; and (II) Granting Related Relief [Docket No. 96]; e. Adequate Assurance Deposits and Administrative Fees, as defined in the Order (I) Approving Debtors' Proposed Form of Adequate Assurance of Payment to Utility Providers; (II) Establishing Procedures For Resolving Objections by Utility Providers; (III) Prohibiting Utility Providers From Altering, Refusing, or Discontinuing Service; and (IV) Granting Related Relief [Docket No. 97]; and f. Account Fees, as defined in the Final Order (I) Authorizing Debtors to (A) Continue Existing Cash Management System, (B) Maintain Existing Business Forms and Intercompany Arrangements, and (C) Continue Intercompany Transactions; and (II) Granting Related Relief [Docket No. 438] (the "Final Cash Management Order"). If any payments were made following the commencement of the Chapter 11 Cases pursuant to the authority granted to the Debtors by the Bankruptcy Court under the First Day Orders, such payments have been included in this MOR unless otherwise noted. 6. Liabilities Subject to Compromise. The amounts currently classified as liabilities subject to compromise reflect the accounting impact of ASC 852, Reorganizations, effective from the Petition Date. Following adoption of this accounting standard, certain prepetition liabilities have been reclassified and collated as a liability subject to compromise. The amounts currently classified as subject to compromise do not reflect the claimant value but reflects the best estimate as at the reporting date. When claims are received and reconciled, adjustments will be made prospectively. 7. Reservation of Rights. The Debtors hereby reserve all rights to dispute the validity, status, enforceability, or executory nature of any claim amount, representation, or other statement in the MORs. The Debtors reserve all rights to amend or supplement the MORs in all respects, as may be necessary or appropriate, but shall be under no obligation to do so. Nothing contained in the MORs shall constitute a waiver of any of the Debtors' rights or an admission with respect to their Chapter 11 Cases. 8. Insiders and Affiliates. In the circumstances where the MORs require information regarding "insiders" or "affiliates," the Debtors may include information with respect to the individuals and entities whom the Debtors believe may be argued to fall within the definition of "insider" set forth in section 101(31) of the Bankruptcy Code or "affiliate" set forth in section 101(2) of the Bankruptcy Code, as applicable, during the relevant time periods. The listing or omission of a party as an "insider" or "affiliate" for the purposes of the MOR is for informational purposes and is not intended to be nor should be construed as an admission that those parties are insiders or affiliates for purposes of section 101(31) or 101(2), as applicable, of the Bankruptcy Code. Information regarding the individuals or entities listed as insiders or affiliates in the MORs may not be used for: (a) the purposes of determining (i) control of the Debtors; (ii) the extent to which any individual or entity exercised management responsibilities or functions; (iii) corporate decision-making authority over the Debtors; or (iv) whether such individual or entity (or the Debtors) could Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 3 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img004.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4 successfully argue that they are not an insider or affiliate under applicable law, including the Bankruptcy Code and federal securities laws, or with respect to any theories of liability or (b) any other purpose. Furthermore, certain of the individuals or entities identified as insiders or affiliates may not have been insiders or affiliates for the entirety of the twelve-month period before the Petition Date, but the Debtors have included them herein out of an abundance of caution. The Debtors reserve all rights with respect thereto. For the avoidance of doubt, the Debtors do not employ any employees. 9. Specific MOR Disclosures. Notes to Part 1: Cash Receipts and Disbursements • The Debtors use a consolidated cash management system through which the Debtors pay substantially all liabilities and expenses. A more complete description of the Debtors' Cash Management System is set forth in the Emergency Motion of Debtors for Entry of Interim and Final Orders (I) Authorizing Debtors to (A) Continue Existing Cash Management System, (B) Maintain Existing Business Forms and Intercompany Arrangements, and (C) Continue Intercompany Transactions; and (II) Granting Related Relief [Docket No. 21] (the "Cash Management Motion") filed on October 31, 2025. • Receipts primarily consist of rental income collections, supplemented by cash inflows from asset sales and from proceeds from financing activity reflected on the MOR of Debtor Office Properties Income Trust. • The Debtors have endeavored to allocate receipts and disbursements to the appropriate legal entity based on the underlying transaction, even if the associated cash flow occurred through a different Debtor's bank account. o Rent and other receipts are attributed to the appropriate Debtor entity receiving the rent and other receipts, regardless of the receiving bank account. o Similarly, disbursements are attributed to the invoiced entity, irrespective of the entity making the payment. • Receipts and disbursements processed through Sonesta-controlled bank accounts, as described in the Cash Management Motion, are included in the cash receipts and disbursements calculations. However, because these bank accounts are not controlled by Debtor 20 Mass Ave TRS Inc., the related ending cash balances are excluded to reconcile to the Debtor's book ending cash balance. • Disbursements related to professional fees that are transferred into the professional fee reserve account are included in cash disbursements at the time the amounts are transferred to such account. Notwithstanding the foregoing, such amounts remain included in the ending cash balance until ultimately disbursed from the professional fee reserve account. • Receipts and disbursements from non-Debtor entities have been excluded, even if such transactions pass through Debtor bank accounts, as they are not attributable to the Debtors. However, receipts and disbursements related to the Non-Debtor Mortgages, as defined in the Declaration of John R. Castellano in Support of Chapter 11 Petitions and First Day Relief [Docket No. 26] (the "First Day Declaration"), are included in the Cash and Cash Equivalents of Office Properties Income Trust. Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 4 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img005.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5 • Based on guidance received from the Office of the United States Trustee, reported cash receipts and disbursements should exclude intercompany transactions. Therefore, for those Debtors with net intercompany cash outflows or inflows during the reporting period, the ending cash balances reported on Form 11 MOR Part 1 may not equal the ending cash balances per the Debtors' bank statements or the Debtors' books and records. Notes to Part 2: Asset and Liability Status • The amounts identified in Part 2 of this MOR are derived from the Debtors' unaudited and estimated balance sheets. Please refer to the notes above for information regarding presentation and limitations that may exist in this MOR. • The Debtors report cash on their balance sheets in Cash and cash equivalents and in Restricted cash. Restricted cash includes cash subject to legal or contractual restrictions, such as property level reserves, professional fee escrows, utility deposits, DIP Facility-related balances, and other escrowed amounts. • The funded secured and unsecured debt amounts identified in Part 2 of the MOR are derived from the Debtors' unaudited and estimated balance sheets. Such amounts do not reflect the Debtors' view as to the amount of any claim and the Debtors reserve all rights with respect to any asserted claim amounts. Accordingly, there may be differences between such amounts asserted in the MORs and any corresponding amounts stated in the Debtors' statements of financial affairs and schedules of assets and liabilities. • While receipts and disbursements processed through Sonesta-controlled bank accounts are included in the cash activity for Debtor 20 Mass Ave TRS Inc., the balance sheet only includes the cumulative net income from the tenant hotel business once excess cash from the Sonesta-controlled bank accounts is transferred to Debtor 20 Mass Ave TRS Inc. as described in the Cash Management Motion pursuant to the Sonesta Management Agreement as defined in the First Day Declaration. • Amounts reported in "Liabilities Subject to Compromise" include intercompany balances. Intercompany balances have not been eliminated between Debtors for MOR reporting purposes. Notes to Part 4: Income Statement (Statement of Operations) • The income statement included in this MOR reflects month-to-date results. This clarification is provided for the avoidance of doubt. • While receipts and disbursements processed through Sonesta-controlled bank accounts are included in the cash activity for Debtor 20 Mass Ave TRS Inc., the income statement only includes the net gain/loss from the tenant hotel business once excess cash from the Sonesta-controlled bank accounts is transferred to Debtor 20 Mass Ave TRS Inc. as further described in the Cash Management Motion and the First Day Declaration. • Please refer to the notes above for information about presentation and limitations that may exist in the MOR. Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 5 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img006.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6 Notes to Part 5: Professional Fees • Debtor professional fees are recorded at the paying Debtor – Office Properties Income Trust - and are not further allocated to individual legal entities. Notes to Part 6: Postpetition Taxes • In the ordinary course of business, the Debtors are obligated to pay, among other taxes, sales and use, property, and income taxes, and various other governmental charges, fees, and assessments (collectively, the "Taxes and Fees"). • The Debtors believe that they are current with respect to any postpetition Taxes and Fees that have come due. Notes to Part 7: Questionnaire • 7a – Payments on Prepetition Debt: As further described above, all payments made by the Debtors during the period were authorized under First Day Orders or the Final DIP Order (as defined below) granted by the Bankruptcy Court. • 7c – Payments to Insiders: The personnel and various services the Company requires to operate its business and properties are provided by The RMR Group LLC ("RMR") pursuant to two agreements: a business management agreement ("RMR Management Agreement") and a property management agreement ("RMR Property Management Agreement" and together, collectively, the "RMR Management Agreements"). As described in more detail in the First Day Declaration, the Debtors pay RMR for business management fees, property management fees, construction management fees, payroll reimbursement and accounts payable funding, regionwide expenses, and certain operating reimbursements. As discussed above, the Debtors reserve all rights with respect to the determination or status of RMR, and any other individual or entity listed herein, as an "insider" as defined in section 101(13) of the Bankruptcy Code or an affiliate as defined in section 101(2) of the Bankruptcy Code. To the extent RMR is listed in the Payments to Insiders attachment, such inclusion is for informational purposes only and is not intended to be nor should be construed as an admission that RMR is an Insider for purposes of section 101(31) or 101(2), as applicable, of the Bankruptcy Code. Additionally, as described in the First Day Declaration, the Debtors pay certain fees and reimbursements to Sonesta pursuant to the Sonesta Management Agreement. Accordingly, to the extent Sonesta is listed in the Payments to Insiders attachment, such inclusion is for informational purposes only and is not intended to be nor should be Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 6 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img007.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7 construed as an admission that Sonesta is an Insider for purposes of section 101(31) or 101(2), as applicable, of the Bankruptcy Code. • 7g – Postpetition Borrowing: On November 5, 2025, the Bankruptcy Court entered the Interim Order Pursuant to Sections 105, 361, 362, 363, and 364 of the Bankruptcy Code and Rules 2002, 4001, 6004, and 9014 of the Federal Rules of Bankruptcy Procedure (I) Authorizing the Debtors to Use Cash Collateral and Obtain Secured Postpetition Financing; (II) Granting Liens and Superpriority Administrative Claims; (III) Providing Adequate Protection; (IV) Scheduling a Final Hearing; and (V) Granting Related Relief [Docket No. 150] (the "Interim DIP Order") authorizing the Debtors to enter into the DIP Documents (as defined in the Interim DIP Order) and obtain post-petition borrowing thereunder. On November 6, 2025, in accordance with the Interim DIP Order, the Debtors drew $10 million under the DIP Facility, net any fees payable to the DIP Agent and the DIP Lenders (each as defined in the Interim DIP Order). The Debtors received $9.7 million on November 6, 2025 into their Segregated Account (as defined in the Interim DIP Order). The Bankruptcy Court held the Final Hearing (as defined in the Final DIP Order) on January 28, 2026 and January 29, 2026, and on February 4, 2026, entered the Final Order Pursuant to Sections 105, 361, 362, 363, and 364 of the Bankruptcy Code and Rules 2002, 4001, 6004, and 9014 of the Federal Rules of Bankruptcy Procedure (I) Authorizing the Debtors to Use Cash Collateral and Obtain Secured Postpetition Financing; (II) Granting Liens and Superpriority Administrative Claims; (III) Providing Adequate Protection; and (IV) Granting Related Relief (the "Final DIP Order"). By February 6, 2026, in accordance with the Final DIP Order, the Debtors drew $75 million under the DIP Facility. The Debtors received $64.3 million on February 6, 2026 into their Segregated Account, net any fees payable to the DIP Agent and the DIP Lenders and the amount of the Tranche A2 Term Loan (as defined in the Final DIP Order). The remaining $10.7 million amount of the Tranche A2 Term Loan was syndicated to eligible participants of the DIP Facility. The syndication process terminated on February 26, 2026, at 5:00 p.m. New York City time, and the Debtors received the $10.7 million Tranche A2 Term Loan on March 13, 2026. Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 7 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img008.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 1 UNITED STATES BANKRUPTCY COURT Southern DISTRICT OF Texas Houston In Re. Office Properties Income Trust Debtor(s) § § § § Case No. 25-90530 Lead Case No. 25-90530 Jointly Administered Monthly Operating Report Chapter 11 Reporting Period Ended: 02/28/2026 Petition Date: 10/30/2025 Months Pending: 4 Industry Classification: 5 3 1 1 Reporting Method: Accrual Basis Cash Basis Debtor's Full-Time Employees (current): 0 Debtor's Full-Time Employees (as of date of order for relief): 0 Supporting Documentation (check all that are attached): (For jointly administered debtors, any required schedules must be provided on a non-consolidated basis for each debtor) Statement of cash receipts and disbursements Balance sheet containing the summary and detail of the assets, liabilities and equity (net worth) or deficit Statement of operations (profit or loss statement) Accounts receivable aging Postpetition liabilities aging Statement of capital assets Schedule of payments to professionals Schedule of payments to insiders All bank statements and bank reconciliations for the reporting period Description of the assets sold or transferred and the terms of the sale or transfer Signature of Responsible Party Printed Name of Responsible Party Date Address /s/ Timothy A. ("Tad") Davidson II 03/31/2026 Timothy A. ("Tad") Davidson II 600 Travis Street, Suite 4200, Houston, TX 77002 STATEMENT: This Periodic Report is associated with an open bankruptcy case; therefore, Paperwork Reduction Act exemption 5 C.F.R. § 1320.4(a)(2) applies. Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 8 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img009.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 2 Debtor's Name Office Properties Income Trust Case No. 25-90530 Part 1: Cash Receipts and Disbursements Current Month Cumulative a. Cash balance beginning of month $29,939,414 b. Total receipts (net of transfers between accounts) $64,453,451 $74,591,181 c. Total disbursements (net of transfers between accounts) $5,609,258 $18,490,831 d. Cash balance end of month (a+b-c) $88,783,607 e. Disbursements made by third party for the benefit of the estate $0 $0 f. Total disbursements for quarterly fee calculation (c+e) $5,609,258 $18,490,831 Part 2: Asset and Liability Status Current Month (Not generally applicable to Individual Debtors. See Instructions.) a. Accounts receivable (total net of allowance) $0 b. Accounts receivable over 90 days outstanding (net of allowance) $0 c. Inventory (Book Market Other (attach explanation)) $0 d Total current assets $83,285,161 e. Total assets $3,594,371,747 f. Postpetition payables (excluding taxes) $139,392,285 g. Postpetition payables past due (excluding taxes) $2,750 h. Postpetition taxes payable $212,834 i. Postpetition taxes past due $0 j. Total postpetition debt (f+h) $139,605,119 k. Prepetition secured debt $1,309,358,645 l. Prepetition priority debt $0 m. Prepetition unsecured debt $2,768,535,132 n. Total liabilities (debt) (j+k+l+m) $4,217,498,896 o. Ending equity/net worth (e-n) $-623,127,149 Part 3: Assets Sold or Transferred Current Month Cumulative a. Total cash sales price for assets sold/transferred outside the ordinary course of business $0 $0 b. Total payments to third parties incident to assets being sold/transferred outside the ordinary course of business $0 $0 c. Net cash proceeds from assets sold/transferred outside the ordinary course of business (a-b) $0 $0 Part 4: Income Statement (Statement of Operations) Current Month Cumulative (Not generally applicable to Individual Debtors. See Instructions.) a. Gross income/sales (net of returns and allowances) $0 b. Cost of goods sold (inclusive of depreciation, if applicable) $0 c. Gross profit (a-b) $0 d. Selling expenses $0 e. General and administrative expenses $-81,707 f. Other expenses $0 g. Depreciation and/or amortization (not included in 4b) $0 h. Interest $570,811 i. Taxes (local, state, and federal) $0 j. Reorganization items $5,994,512 k. Profit (loss) $-6,483,616 $-47,485,410 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 9 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img010.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 3 Debtor's Name Office Properties Income Trust Case No. 25-90530 Part 5: Professional Fees and Expenses Approved Current Month Approved Cumulative Paid Current Month Paid Cumulative a. Debtor's professional fees & expenses (bankruptcy) Aggregate Total $2,284,923 $7,055,379 $2,284,923 $7,055,379 Itemized Breakdown by Firm Firm Name Role i Latham & Watkins LLP Lead Counsel $1,828,977 $4,441,594 $1,828,977 $4,441,594 ii Hunton Andrews Kurth LLP Local Counsel $263,254 $538,047 $263,254 $538,047 iii AP Services, LLC Financial Professional $0 $1,662,421 $0 $1,662,421 iv Quinn Emanuel Urquhart & Su Special Counsel $0 $220,625 $0 $220,625 v Moelis & Company LLC Financial Professional $192,692 $192,692 $192,692 $192,692 vi vii viii ix x xi xii xiii xiv xv xvi xvii xviii xix xx xxi xxii xxiii xxiv xxv xxvi xxvii xxviii xxix xxx xxxi xxxii xxxiii xxxiv xxxv xxxvi Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 10 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img011.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 4 Debtor's Name Office Properties Income Trust Case No. 25-90530 xxxvii xxxvii xxxix xl xli xlii xliii xliv xlv xlvi xlvii xlviii xlix l li lii liii liv lv lvi lvii lviii lix lx lxi lxii lxiii lxiv lxv lxvi lxvii lxviii lxix lxx lxxi lxxii lxxiii lxxiv lxxv lxxvi lxxvii lxxviii Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 11 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img012.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 5 Debtor's Name Office Properties Income Trust Case No. 25-90530 lxxix lxxx lxxxi lxxxii lxxxiii lxxxiv lxxxv lxxxvi lxxxvi lxxxvi lxxxix xc xci xcii xciii xciv xcv xcvi xcvii xcviii xcix c ci Approved Current Month Approved Cumulative Paid Current Month Paid Cumulative b. Debtor's professional fees & expenses (nonbankruptcy) Aggregate Total $206,339 $213,652 $206,339 $213,652 Itemized Breakdown by Firm Firm Name Role i Benesch Friedlander Coplan & ASpecial Counsel $463 $463 $463 $463 ii Broadspire Services Inc Other $84 $84 $84 $84 iii Cox, Castle & Nicholson LLP Special Counsel $0 $6,510 $0 $6,510 iv Deloitte & Touche LLP Other $195,468 $195,468 $195,468 $195,468 v Fairfield and Woods PC Special Counsel $345 $345 $345 $345 vi Goulston & Storrs PC Special Counsel $556 $556 $556 $556 vii Klehr Harrison Harvey BranzbuSpecial Counsel $8,620 $8,620 $8,620 $8,620 viii Ryan, LLC Other $803 $1,606 $803 $1,606 ix x xi xii xiii xiv Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 12 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img013.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 6 Debtor's Name Office Properties Income Trust Case No. 25-90530 xv xvi xvii xviii xix xx xxi xxii xxiii xxiv xxv xxvi xxvii xxviii xxix xxx xxxi xxxii xxxiii xxxiv xxxv xxxvi xxxvii xxxvii xxxix xl xli xlii xliii xliv xlv xlvi xlvii xlviii xlix l li lii liii liv lv lvi Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 13 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img014.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 7 Debtor's Name Office Properties Income Trust Case No. 25-90530 lvii lviii lix lx lxi lxii lxiii lxiv lxv lxvi lxvii lxviii lxix lxx lxxi lxxii lxxiii lxxiv lxxv lxxvi lxxvii lxxviii lxxix lxxx lxxxi lxxxii lxxxiii lxxxiv lxxxv lxxxvi lxxxvi lxxxvi lxxxix xc xci xcii xciii xciv xcv xcvi xcvii xcviii Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 14 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img015.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 8 Debtor's Name Office Properties Income Trust Case No. 25-90530 xcix c c. All professional fees and expenses (debtor & committees) $2,491,261 $7,269,030 $2,491,261 $7,269,030 Part 6: Postpetition Taxes Current Month Cumulative a. Postpetition income taxes accrued (local, state, and federal) $0 $0 b. Postpetition income taxes paid (local, state, and federal) $0 $0 c. Postpetition employer payroll taxes accrued $0 $0 d. Postpetition employer payroll taxes paid $0 $0 e. Postpetition property taxes paid $0 $0 f. Postpetition other taxes accrued (local, state, and federal) $0 $0 g. Postpetition other taxes paid (local, state, and federal) $0 $0 Part 7: Questionnaire - During this reporting period: a. Were any payments made on prepetition debt? (if yes, see Instructions) Yes No b. Were any payments made outside the ordinary course of business Yes No without court approval? (if yes, see Instructions) c. Were any payments made to or on behalf of insiders? Yes No d. Are you current on postpetition tax return filings? Yes No e. Are you current on postpetition estimated tax payments? Yes No f. Were all trust fund taxes remitted on a current basis? Yes No g. Was there any postpetition borrowing, other than trade credit? Yes No (if yes, see Instructions) h. Were all payments made to or on behalf of professionals approved by the court? Yes No N/A i. Do you have: Worker's compensation insurance? Yes No If yes, are your premiums current? Yes No N/A (if no, see Instructions) Casualty/property insurance? Yes No If yes, are your premiums current? Yes No N/A (if no, see Instructions) General liability insurance? Yes No If yes, are your premiums current? Yes No N/A (if no, see Instructions) j. Has a plan of reorganization been filed with the court? Yes No k. Has a disclosure statement been filed with the court? Yes No l. Are you current with quarterly U.S. Trustee fees as set forth under 28 U.S.C. § 1930? Yes No Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 15 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img016.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 9 Debtor's Name Office Properties Income Trust Case No. 25-90530 Part 8: Individual Chapter 11 Debtors (Only) a. Gross income (receipts) from salary and wages $0 b. Gross income (receipts) from self-employment $0 c. Gross income from all other sources $0 d. Total income in the reporting period (a+b+c) $0 e. Payroll deductions $0 f. Self-employment related expenses $0 g. Living expenses $0 h. All other expenses $0 i. Total expenses in the reporting period (e+f+g+h) $0 j. Difference between total income and total expenses (d-i) $0 k. List the total amount of all postpetition debts that are past due $0 l. Are you required to pay any Domestic Support Obligations as defined by 11 U.S.C § 101(14A)? Yes No m. If yes, have you made all Domestic Support Obligation payments? Yes No N/A Privacy Act Statement 28 U.S.C. § 589b authorizes the collection of this information, and provision of this information is mandatory under 11 U.S.C. §§ 704, 1106, and 1107. The United States Trustee will use this information to calculate statutory fee assessments under 28 U.S.C. § 1930(a)(6). The United States Trustee will also use this information to evaluate a chapter 11 debtor's progress through the bankruptcy system, including the likelihood of a plan of reorganization being confirmed and whether the case is being prosecuted in good faith. This information may be disclosed to a bankruptcy trustee or examiner when the information is needed to perform the trustee's or examiner's duties or to the appropriate federal, state, local, regulatory, tribal, or foreign law enforcement agency when the information indicates a violation or potential violation of law. Other disclosures may be made for routine purposes. For a discussion of the types of routine disclosures that may be made, you may consult the Executive Office for United States Trustee's systems of records notice, UST-001, "Bankruptcy Case Files and Associated Records." See 71 Fed. Reg. 59,818 et seq. (Oct. 11, 2006). A copy of the notice may be obtained at the following link: http://www.justice.gov/ust/ eo/rules_regulations/index.htm. Failure to provide this information could result in the dismissal or conversion of your bankruptcy case or other action by the United States Trustee. 11 U.S.C. § 1112(b)(4)(F). I declare under penalty of perjury that the foregoing Monthly Operating Report and its supporting documentation are true and correct and that I have been authorized to sign this report on behalf of the estate. /s/ John R. Castellano Signature of Responsible Party Chief Restructuring Officer Printed Name of Responsible Party 03/31/2026 Title Date John R. Castellano Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 16 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img017.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 10 Debtor's Name Office Properties Income Trust Case No. 25-90530 PageOnePartOne PageOnePartTwo PageTwoPartOne PageTwoPartTwo Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 17 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img018.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 11 Debtor's Name Office Properties Income Trust Case No. 25-90530 Bankruptcy51to100 NonBankruptcy1to50 NonBankruptcy51to100 Bankruptcy1to50 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 18 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img019.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;UST Form 11-MOR (12/01/2021) 12 Debtor's Name Office Properties Income Trust Case No. 25-90530 PageFour PageThree Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 19 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img020.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: February 1, 2026 through February 28, 2026 Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 2/1/2026 through 2/28/2026 Office Properties Income Trust Government Properties Income Trust LLC 112 Ave Miami LLC 20 Mass Ave TRS Inc. 3400 Plano TX LLC 440 First Street LLC ACP East LLC Bayside Pkwy Fremont 2 LLC Burt Street Omaha LLC Clay Holdco LLC Case No. 25-90530 Case No. 25-90536 Case No. 25-90551 Case No. 25-90565 Case No. 25-90555 Case No. 25-90570 Case No. 25-90573 Case No. 25-90532 Case No. 25-90556 Case No. 25-90576 Rent and Other Receipts 128,468 757,636 495,258 2,639,009 136,693 540,139 73,503 58,762 200,237 - Operating Disbursements Payroll & Benefits - (49849) (23253) - (11192) (85157) (14463) (16561) (10664) - Property and Other Taxes - - (15279) - - - - - - - Property Management Fees - (17945) (24249) - (8202) (39877) (3090) (2934) (9376) - Business Management Fee - (130636) (12261) - (13493) (37816) (3730) (6275) (7780) - Insurance - - - - - - - - - - Utilities - (57943) (1952) - (30) (53460) (13509) (47) (25) - Maintenance & Other Expenses (35) (154979) (36798) - (458) (106002) (2958) (5375) (12295) - Corporate G&A - (17889) (1726) - (1899) (5323) (525) (883) (1095) - Total Operating Disbursements (35) (429241) (115518) - (35274) (327635) (38275) (32074) (41234) - Total Capex - - - - - (12278) - - - - Total Hotel Disbursements - - - (1533370) - - - - - - Net Cash Flow From Operations 128,433 328,395 379,740 1,105,639 101,419 200,226 35,228 26,688 159,003 - Non-Operating Disbursements Debt Service (115934) - - - - - - - - - Professional Fees (5493289) - - - - - - - - - Utility Deposits - - - - - - - - - - First Day Motions - Taxes - - - - - - - - - - First Day Motions - Vendors - (10805) (1812) - - (106) (174) (531) - - First Day Motions - Return of Tenant Deposits - - - - - - - - - - Total Non-Operating Disbursements (5609223) (10805) (1812) - - (106) (174) (531) - - Asset Sales - - - - - - - - - - Net Cash Flow (5480790) 317,590 377,928 1,105,639 101,419 200,120 35,054 26,157 159,003 - DIP Proceeds 64,324,983 - - - - - - - - - Net Cash Flow After Financing 58,844,193 317,590 377,928 1,105,639 101,419 200,120 35,054 26,157 159,003 - Beg. Cash Balance 29,939,414 8,937,526 - 953,736 - 2,444,708 - - - - (+/-) Net Cash Flow After Financing 58,844,193 317,590 377,928 1,105,639 101,419 200,120 35,054 26,157 159,003 - MOR Part 1 d. Cash Balance $88,783,608 $9,255,117 $377,928 $2,059,376 $101,419 $2,644,828 $35,054 $26,157 $159,003 $- (+/-) Net Cash Flow from/to CMBS (665278) - - - - - - - - - (+/-) Sonesta Controlled Accounts Net Activity - - - (1104615) - - - - - - (+/-) Professional Fee Reserve Net Activity 10,796,722 - - - - - - - - - (+/-) Utility Disbursement Reserve Net Activity - - - - - - - - - - (+/-) Intercompany Transactions, net and Cash In Transit (15629890) (640801) (377928) - (101419) 58,507 (35054) (26157) (159003) - Cash Balance End of Period, Book $83,285,161 $8,614,316 $- $954,761 $- $2,703,335 $- $- $- $- Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 20 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img021.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 2/1/2026 through 2/28/2026 Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 Clay Road Houston LLC CRI SIR LLC Elliott Ave Seattle LLC Ewing Holdco LLC First Potomac DC Holdings, LLC FP 11 Dupont Circle, LLC FP 1211 Connecticut Avenue, LLC FP 1401 K, LLC FP 1775 Wiehle Avenue, LLC FP 540 Gaither, LLC Case No. 25-90557 Case No. 25-90578 Case No. 25-90558 Case No. 25-90581 Case No. 25-90584 Case No. 25-90534 Case No. 25-90590 Case No. 25-90540 Case No. 25-90593 Case No. 25-90537 204,725 - 614,779 - - 409,630 123,781 298,551 236,633 353,535 (7753) - (96988) - - (64258) (77459) (88731) (40486) (39483) - - - - - - - - - - (11689) - (35670) - - (29566) (6500) (20700) (16011) (16444) (13352) - (122136) - - (44407) (28108) (34231) (17163) (15987) - - - - - - - - - - (20) - (44504) - - (109660) (48410) (66921) (29311) (123345) (1680) - (137795) - - (71369) (84316) (79357) (110789) (63143) (1880) - (17193) - - (6251) (3957) (4819) (2416) (2250) (36373) - (454286) - - (325512) (248750) (294759) (216176) (260652) - - - - - (16766) - - (19982) (5434) - - - - - - - - - - 168,352 - 160,493 - - 67,352 (124969) 3,792 475 87,449 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (129) - - (4923) (121) (2297) (311) (212) - - - - - - - - - - - - (129) - - (4923) (121) (2297) (311) (212) - - - - - - - - - - 168,352 - 160,364 - - 62,429 (125090) 1,495 164 87,237 - - - - - - - - - - 168,352 - 160,364 - - 62,429 (125090) 1,495 164 87,237 - - - - - - - - - - 168,352 - 160,364 - - 62,429 (125090) 1,495 164 87,237 $168,352 $- $160,364 $- $- $62,429 $(125090) $1,495 $164 $87,237 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (168352) - (160364) - - (62429) 125,090 (1495) (164) (87237) $- $- $- $- $- $- $- $- $- $- Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 21 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img022.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 2/1/2026 through 2/28/2026 Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 FP 6310 Hillside Center, LLC FP 6315 Hillside Center, LLC FP 840 First Street, LLC FP Atlantic Corporate Park, LLC FP Patuxent Parkway, LLC FP Redland Technology Center LLC FP Sterling Park Land, LLC GOV Lake Fairfax Inc. GOV Lakewood Properties Trust GOV NEW OPPTY LP Case No. 25-90594 Case No. 25-90543 Case No. 25-90587 Case No. 25-90531 Case No. 25-90546 Case No. 25-90533 Case No. 25-90596 Case No. 25-90599 Case No. 25-90560 Case No. 25-90564 104,680 15,148 192,736 492,028 197,886 1,040,633 - - - - (18162) (14397) (83858) (80470) (54580) (85698) - (23061) (28957) - - - - - 107,957 - - - - - (6215) (1001) (11200) (32574) (11636) (66806) - - - - (2274) (2421) (59758) (21966) (13177) (43657) (507) (32396) (12166) - - - - - - - - - - - (17540) (8203) (119918) (45436) (7649) (281273) - (62873) (4892) - (18931) (3590) (58165) (204794) (68344) (139318) - (21590) (15568) - (320) (341) (8412) (3092) (1855) (6145) (71) (4560) (1713) - (63443) (29953) (341311) (388332) (49284) (622897) (578) (144480) (63295) - - - - (5424) - - - (463) (345) - - - - - - - - - - - 41,238 (14805) (148575) 98,272 148,602 417,737 (578) (144943) (63640) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (101) (54) (116) (8415) (8579) (292) - (1443) (54) - - - - - - - - - - - (101) (54) (116) (8415) (8579) (292) - (1443) (54) - - - - - - - - - - - 41,136 (14859) (148691) 89,857 140,023 417,445 (578) (146385) (63695) - - - - - - - - - - - 41,136 (14859) (148691) 89,857 140,023 417,445 (578) (146385) (63695) - - - - - - - - - - - 41,136 (14859) (148691) 89,857 140,023 417,445 (578) (146385) (63695) - $41,136 $(14859) $(148691) $89,857 $140,023 $417,445 $(578) $(146385) $(63695) $- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (41136) 14,859 148,691 (89857) (140023) (417445) 578 146,385 63,695 - $- $- $- $- $- $- $- $- $- $- Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 22 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img023.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 2/1/2026 through 2/28/2026 Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 GOV NEW OPPTY LP REIT GOV NEW OPPTY REIT GPT Properties LLC GPT Properties Trust Grand Oak Circle Tampa LLC Jan Davis Huntsville LLC OPI 25 Exchange LLC OPI AL Properties LLC OPI BND Holdings Trust OPI BND Properties LLC Case No. 25-90562 Case No. 25-90567 Case No. 25-90538 Case No. 25-90541 Case No. 25-90544 Case No. 25-90552 Case No. 25-90547 Case No. 25-90569 Case No. 25-90572 Case No. 25-90574 - - 21,650 1,413,859 170,216 81,376 710,378 273,832 - 3,584,440 - - (16183) (172007) (25263) (9935) (105868) (39322) - (344337) - - - 208,713 - - - - - (6968) - - (3263) (93655) (18320) (5465) (40566) (16583) - (229301) - - (4745) (73204) (6236) (4112) (41252) (11590) - (158645) - - - - - - (42) - - - - - (891) (186811) (15206) (27) (239742) (27538) - (177732) - - (4413) (295796) (27702) (323) (121900) (31016) - (462508) - - (668) (18610) (878) (579) (44375) (1631) - (39814) - - (30163) (631370) (93606) (20440) (593745) (127680) - (1419305) - - - 39,346 (7945) - - - - (967881) - - - - - - - - - - - - (8513) 821,835 68,665 60,936 116,633 146,152 - 1,197,254 - - - - - - - - - - - - - - - - (8779916) - - (1398630) - - - - - - - - - - - - - - - - - - - - - - (106) (2067) (429) - (381) (65) - (39995) - - - - - - - - - - - - (106) (2067) (429) - (8780296) (65) - (1438626) - - - - - - - - - - - - (8620) 819,768 68,236 60,936 (8663664) 146,087 - (241371) - - - - - - - - - - - - (8620) 819,768 68,236 60,936 (8663664) 146,087 - (241371) - - - - - - 472 - - 5,982,587 - - (8620) 819,768 68,236 60,936 (8663664) 146,087 - (241371) $- $- $(8620) $819,768 $68,236 $60,936 $(8663192) $146,087 $- $5,741,215 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 8,620 (819768) (68236) (60936) 8,675,901 (146087) - 2,116,647 $- $- $- $- $- $- $12,709 $- $- $7,857,863 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 23 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img024.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 2/1/2026 through 2/28/2026 Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 OPI Notex Holdings Trust OPI Notex Properties LLC OPI TRS Inc. OPI WF Borrower LLC OPI WF Holding LLC OPI WF Owner LLC Primerica Holdco LLC Santa Clara (Walsh) LLC SC Merger Sub LLC Schrock Road Columbus LLC Case No. 25-90554 Case No. 25-90550 Case No. 25-90529 Case No. 25-90577 Case No. 25-90580 Case No. 25-90583 Case No. 25-90586 Case No. 25-90589 Case No. 25-90591 Case No. 25-90553 - 3,658,186 - - - 8,607,321 - 228,803 - 41,286 - (438548) - - - (583011) - (13478) - (11872) - (11879) - - - - - - - - - (223530) - - - (454251) - (13491) - (2488) - (199684) - - - (433757) - (12162) - (2824) - - - - - (42) - - - - - (452084) - - - (541473) - (32) - (32) - (717928) (20970) - - (1625845) - (2114) - (1175) - (89626) - - - (61058) - (1712) - (398) - (2133279) (20970) - - (3699438) - (42989) - (18788) - (29757) - - - (257424) - - - - - - - - - - - - - - - 1,495,151 (20970) - - 4,650,459 - 185,813 - 22,498 - - - - - (3338870) - - - - - (6330774) - - - (1607456) - - - - - - - - - - - - - - - - - - - - - - - - - (2584480) - - - (25767) - - - - - - - - - (300) - - - - - (8915254) - - - (4972393) - - - - - - - - - - - - - - - (7420103) (20970) - - (321934) - 185,813 - 22,498 - - - - - - - - - - - (7420103) (20970) - - (321934) - 185,813 - 22,498 - 719,138 - - - 12,227,053 - - - - - (7420103) (20970) - - (321934) - 185,813 - 22,498 $- $(6700965) $(20970) $- $- $11,905,119 $- $185,813 $- $22,498 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6,701,037 20,970 - - 882,888 - (185813) - (22498) $- $72 $- $- $- $12,788,006 $- $- $- $- Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 24 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img025.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 2/1/2026 through 2/28/2026 Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 SIR Campbell Place Inc. SIR Centennial LLC SIR Colorado Springs LLC SIR Fort Mill LLC SIR GP Redwood City LLC SIR Holdings Corporation SIR Irving (Freeport) LLC SIR Johnston LLC SIR Omaha LLC SIR Operating Partnership LP Case No. 25-90535 Case No. 25-90595 Case No. 25-90598 Case No. 25-90559 Case No. 25-90561 Case No. 25-90563 Case No. 25-90539 Case No. 25-90566 Case No. 25-90568 Case No. 25-90571 - 11,354 7,480 79,403 - - - 280,071 37,239 - (17858) (37008) - (10916) - - (9327) (11256) (15823) - - - - - - - - - - - (6117) (9700) (0) (4420) - - - (16724) 1,223 - (8561) (17539) - (4248) - - (41086) (17793) (19277) - - - - - - - - - - - (1135) (25147) - (31) - - (16114) (30) (17702) - (22727) (31407) - (1926) - - (16987) (430) (31888) - (1205) (2469) - (598) - - (5783) (2505) (2713) - (57603) (123269) (0) (22139) - - (89296) (48739) (86180) - - (154805) - - - - - - - - - - - - - - - - - - (57603) (266721) 7,480 57,264 - - (89296) 231,332 (48941) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (458134) - - - - - - - - (116) (9681) - - - - (66) - (1960) - - - - - - - - - - - (116) (467815) - - - - (66) - (1960) - - - - - - - - - - - (57719) (734536) 7,480 57,264 - - (89362) 231,332 (50901) - - - - - - - - - - - (57719) (734536) 7,480 57,264 - - (89362) 231,332 (50901) - - - 16,786,036 - - - - - - - (57719) (734536) 7,480 57,264 - - (89362) 231,332 (50901) - $(57719) $(734536) $16,793,517 $57,264 $- $- $(89362) $231,332 $(50901) $- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 57,719 734,536 (5392129) (57264) - - 89,362 (231332) 50,901 - $- $- $11,401,387 $- $- $- $- $- $- $- Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 25 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img026.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 2/1/2026 through 2/28/2026 Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 SIR Parsippany (Jefferson) LLC SIR Philadelphia LLC SIR Properties REIT LLC SIR Properties Trust SIR Redwood City LP SIR REIT New Braunfels LLC SIR REIT Plano LLC SIR Rocklin (Office) LLC SIR San Jose LLC SIR Santa Clara LP Case No. 25-90542 Case No. 25-90549 Case No. 25-90575 Case No. 25-90579 Case No. 25-90582 Case No. 25-90545 Case No. 25-90585 Case No. 25-90588 Case No. 25-90548 Case No. 25-90592 - - 515,179 349,471 - 329,411 342,159 - - - (28717) (8609) (155169) (54964) (13634) (23970) (38986) - (9713) - - - 100 (7379) - - (5250) - - - - - (110916) (27995) (26806) (13190) (67430) - (19563) - (16100) (36460) (40582) (26754) (16155) (7151) (11451) - (16013) - - - - - - - - - - - (20387) (154004) (71267) (21669) (601) 4,653 (117) - (77) - (25657) (88989) (176202) (48257) (20489) (49119) (64290) - (11496) - (2266) (5132) (5713) (3766) (2274) (1007) (1612) - (2254) - (93128) (293194) (559749) (190784) (79959) (89784) (189135) - (59117) - - (8620) (438906) (8447) (6850) - (971704) - - - - - - - - - - - - - (93128) (301814) (483476) 150,240 (86809) 239,627 (818680) - (59117) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (1264) (34062) (13128) (7796) - (47) (4695741) - (80) - - - - - - - - - - - (1264) (34062) (13128) (7796) - (47) (4695741) - (80) - - - - - - - - - - - (94391) (335875) (496604) 142,444 (86809) 239,579 (5514421) - (59196) - - - - - - - - - - - (94391) (335875) (496604) 142,444 (86809) 239,579 (5514421) - (59196) - - - - - - - - - - - (94391) (335875) (496604) 142,444 (86809) 239,579 (5514421) - (59196) - $(94391) $(335875) $(496604) $142,444 $(86809) $239,579 $(5514421) $- $(59196) $- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 94,391 335,875 496,604 (142444) 86,809 (239579) 5,514,421 - 59,196 - $- $- $- $- $- $- $- $- $- $- Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 26 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img027.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 1 Cash Receipts and Disbursements by Legal Entity For the period 2/1/2026 through 2/28/2026 Rent and Other Receipts Operating Disbursements Payroll & Benefits Property and Other Taxes Property Management Fees Business Management Fee Insurance Utilities Maintenance & Other Expenses Corporate G&A Total Operating Disbursements Total Capex Total Hotel Disbursements Net Cash Flow From Operations Non-Operating Disbursements Debt Service Professional Fees Utility Deposits First Day Motions - Taxes First Day Motions - Vendors First Day Motions - Return of Tenant Deposits Total Non-Operating Disbursements Asset Sales Net Cash Flow DIP Proceeds Net Cash Flow After Financing Beg. Cash Balance (+/-) Net Cash Flow After Financing MOR Part 1 d. Cash Balance (+/-) Net Cash Flow from/to CMBS (+/-) Sonesta Controlled Accounts Net Activity (+/-) Professional Fee Reserve Net Activity (+/-) Utility Disbursement Reserve Net Activity (+/-) Intercompany Transactions, net and Cash In Transit Cash Balance End of Period, Book Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 SIR Westford LLC Twelve24 Atlanta LLC West Java Sunnyvale LLC Case No. 25-90597 Case No. 25-90600 Case No. 25-90601 - 1,521,465 385,518 - (67059) (8615) - - - (0) (76898) (22893) - (77097) (12612) - - - - (74178) (754) - (228911) (3424) - (10853) (1775) (0) (534995) (50073) - - - - - - (0) 986,470 335,445 - - - - - - - - - - - - - (7158) (72) - - - - (7158) (72) - - - (0) 979,312 335,372 - - - (0) 979,312 335,372 - - - (0) 979,312 335,372 $(0) $979,312 $335,372 - - - - - - - - - - - - 0 (979312) (335372) $- $- $- Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 27 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img028.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: February 1, 2026 through February 28, 2026 Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 2/28/2026 Office Properties Income Trust Government Properties Income Trust LLC 112 Ave Miami LLC 20 Mass Ave TRS Inc. 3400 Plano TX LLC 440 First Street LLC ACP East LLC Bayside Pkwy Fremont 2 LLC Burt Street Omaha LLC Clay Holdco LLC Case No. 25-90530 Case No. 25-90536 Case No. 25-90551 Case No. 25-90565 Case No. 25-90555 Case No. 25-90570 Case No. 25-90573 Case No. 25-90532 Case No. 25-90556 Case No. 25-90576 Cash and cash equivalents 16,289,014 8,587,252 - 954,761 - - - - - - Restricted cash 66,996,147 27,064 - - - 2,703,335 - - - - Rents receivable - 427,464 1,012,698 211,605 285,210 3,763,103 116,882 2,676,756 1,913,711 - Total Current Assets 83,285,161 9,041,780 1,012,698 1,166,365 285,210 6,466,438 116,882 2,676,756 1,913,711 - Land - 14,589,447 4,798,130 - 4,543,015 27,903,162 2,477,233 10,783,527 2,819,172 - Buildings and improvements - 293,504,693 5,170,147 - 16,285,485 42,226,040 5,037,689 2,125,461 10,897,668 - Accumulated depreciation - (85824925) (1403500) - (3279709) (9055360) (1456061) (337340) (1728551) - Real estate properties (net) - 222,269,214 8,564,777 - 17,548,791 61,073,841 6,058,861 12,571,648 11,988,289 - Due from related parties 25,413,247 609,487,443 11,534,669 181,198 8,688,193 27,576,864 227,377 8,026,650 465,503 - Deferred leasing costs (net) - - - - 906,677 3,848,235 113,139 2,336,547 1,331,223 - Acquired real estate leases - net - - 144,786 - 1,854,156 2,523,643 - 1,161,598 - - Other assets (net) 3,485,673,339 (139287151) (16769205) 548,000 (25291752) (88433181) (8147502) (16217970) 5,326 - Total Assets 3,594,371,747 701,511,286 4,487,725 1,895,563 3,991,275 13,055,841 (1631244) 10,555,229 15,704,051 - Accounts payable and other liabilities 63,607,823 1,205,095 237,558 4,428,193 2,974 3,301,800 57,212 920,153 391,402 - Due to related parties - 3,375,118 - - - 145,284 - - - - Assumed real estate lease obligations (net) - - - - 956,162 - - - - - Secured debt (net) 357,362,940 - - - - - - - - - Liabilities subject to compromise 3,796,528,132 273,670 4,322 - 139 135,960 1,367 3,462 13,392,386 - Total Liabilities 4,217,498,895 4,853,883 241,880 4,428,193 959,276 3,583,044 58,578 923,614 13,783,789 - Common shares of beneficial interest 739,411 - - - - - - - - - Additional paid in capital 2,658,470,886 - - - - - - - - - Cumulative net income (1812421648) 696,557,403 4,245,844 (2532629) 3,031,999 9,472,797 (1689822) 9,631,614 1,920,263 - Cumulative common distributions (1469915797) 100,000 - - - - - - - - Total Shareholders' Equity (623127147) 696,657,403 4,245,844 (2532629) 3,031,999 9,472,797 (1689822) 9,631,614 1,920,263 - Total Liabilities and Shareholders' Equity 3,594,371,747 701,511,286 4,487,725 1,895,563 3,991,275 13,055,841 (1631244) 10,555,229 15,704,051 - Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 28 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img029.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 2/28/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 Clay Road Houston LLC CRI SIR LLC Elliott Ave Seattle LLC Ewing Holdco LLC First Potomac DC Holdings, LLC FP 11 Dupont Circle, LLC FP 1211 Connecticut Avenue, LLC FP 1401 K, LLC FP 1775 Wiehle Avenue, LLC FP 540 Gaither, LLC Case No. 25-90557 Case No. 25-90578 Case No. 25-90558 Case No. 25-90581 Case No. 25-90584 Case No. 25-90534 Case No. 25-90590 Case No. 25-90540 Case No. 25-90593 Case No. 25-90537 - - - - - - - - - - - - - - - - - - - - 664,966 - 4,220,853 - - 6,211,046 1,917,360 2,549,948 736,654 (37849) 664,966 - 4,220,853 - - 6,211,046 1,917,360 2,549,948 736,654 (37849) 5,494,791 - 26,639,923 - - 28,254,691 30,387,895 29,215,662 4,137,884 10,740,463 12,686,047 - 204,925,914 - - 69,276,691 28,254,580 43,179,605 32,144,579 20,789,208 (3271667) - (27727634) - - (19713081) (7734983) (13234868) (8321052) (4869156) 14,909,170 - 203,838,203 - - 77,818,301 50,907,492 59,160,399 27,961,410 26,660,515 11,788,214 - 1,397,364 - - 1,163,152 - 645,462 6,721,499 4,169,647 255,256 - 1,647,313 - - 3,098,314 714,836 811,737 220,975 423,180 - - - - - 801,068 506,419 863,591 627,541 282,610 (20951878) - (27651883) - - (19159433) (37381515) (40749571) (36304172) (30804174) 6,665,729 - 183,451,850 - - 69,932,448 16,664,593 23,281,567 (36093) 693,929 206,890 - 524,937 - - 1,051,998 791,025 808,551 195,555 315,242 - - - - - - 102,872 - - - - - - - - - - 436 - - - - - - - - - - - - 51 - 207,148,216 - 5,734,868 79,763,366 25,442,897 35,763,610 16,363 34,355 206,941 - 207,673,153 - 5,734,868 80,815,364 26,336,794 36,572,597 211,918 349,598 - - - - - - - - - - - - - - - - - - - - 6,458,788 - (24221303) - (5734868) (10882917) (9672201) (13291031) (248011) 344,332 - - - - - - - - - - 6,458,788 - (24221303) - (5734868) (10882917) (9672201) (13291031) (248011) 344,332 6,665,729 - 183,451,850 - - 69,932,448 16,664,593 23,281,567 (36093) 693,929 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 29 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img030.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 2/28/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 FP 6310 Hillside Center, LLC FP 6315 Hillside Center, LLC FP 840 First Street, LLC FP Atlantic Corporate Park, LLC FP Patuxent Parkway, LLC FP Redland Technology Center LLC FP Sterling Park Land, LLC GOV Lake Fairfax Inc. GOV Lakewood Properties Trust GOV NEW OPPTY LP Case No. 25-90594 Case No. 25-90543 Case No. 25-90587 Case No. 25-90531 Case No. 25-90546 Case No. 25-90533 Case No. 25-90596 Case No. 25-90599 Case No. 25-90560 Case No. 25-90564 - - - - - - - - - - - - - - - - - - - - 503,077 35,816 1,739,782 1,482,224 579,845 4,419,054 - 2,593 (13184) - 503,077 35,816 1,739,782 1,482,224 579,845 4,419,054 - 2,593 (13184) - 1,423,645 2,012,902 42,726,334 5,750,957 3,125,956 12,714,223 1,267,184 5,033,407 584,662 - 2,533,910 2,674,630 76,172,621 34,037,609 21,522,358 69,944,891 - 56,851,821 3,621,208 - (766326) (799792) (16967960) (7853792) (5120223) (15600298) - (17065406) (215414) - 3,191,229 3,887,741 101,930,995 31,934,774 19,528,090 67,058,816 1,267,184 44,819,822 3,990,455 - 4,362,731 2,576,658 8,976,670 20,624,237 5,163,961 39,427,401 - - 26,371,503 7,897,414 26,933 11,833 739,849 1,334,387 347,484 4,079,179 - - - - 639,714 - - - 215,823 705,443 - - - - (5145669) (5417260) (111222465) (49152325) (26286645) (97850206) 4,751 (75609201) (18767728) (7752402) 3,578,014 1,094,788 2,164,832 6,223,296 (451443) 17,839,687 1,271,935 (30786786) 11,581,046 145,012 52,132 39,379 465,443 405,194 483,093 2,324,729 2,668 51,808 179,174 - - 11,966 67,760 - - - 1,124 429,352 147,634 - 222,382 - - - - - - - - - - - - - - - - - - - 8,661 3,305 189,239 43,564 28,514 9,403 1,504,525 41,223,419 422,789 - 283,176 54,650 722,442 448,758 511,607 2,334,132 1,508,317 41,704,579 749,598 - - - - - - - - - - - - - - - - - - - - - 3,294,839 1,040,138 1,442,390 5,774,538 (963050) 15,505,555 (236382) (72491365) 10,831,448 145,012 - - - - - - - - - - 3,294,839 1,040,138 1,442,390 5,774,538 (963050) 15,505,555 (236382) (72491365) 10,831,448 145,012 3,578,014 1,094,788 2,164,832 6,223,296 (451443) 17,839,687 1,271,935 (30786786) 11,581,046 145,012 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 30 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img031.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 2/28/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 GOV NEW OPPTY LP REIT GOV NEW OPPTY REIT GPT Properties LLC GPT Properties Trust Grand Oak Circle Tampa LLC Jan Davis Huntsville LLC OPI 25 Exchange LLC OPI AL Properties LLC OPI BND Holdings Trust OPI BND Properties LLC Case No. 25-90562 Case No. 25-90567 Case No. 25-90538 Case No. 25-90541 Case No. 25-90544 Case No. 25-90552 Case No. 25-90547 Case No. 25-90569 Case No. 25-90572 Case No. 25-90574 - - - - - - 12,709 - - 7,857,863 - - - - - - - - - - - - 28,861 5,903,451 681,931 493,839 3,625,373 84,604 - 20,147,354 - - 28,861 5,903,451 681,931 493,839 3,638,082 84,604 - 28,005,217 - - 2,618,281 41,704,569 1,100,000 1,501,255 26,025,942 2,293,870 - 41,059,701 - - 9,246,016 126,467,192 13,592,998 1,491,443 45,639,870 21,883,584 - 277,579,169 - - (1393323) (39871123) (5165515) (284445) (12945976) (7408620) - (84146158) - - 10,470,974 128,300,638 9,527,483 2,708,254 58,719,835 16,768,834 - 234,492,712 - - 491,032 162,964,259 483,035 5,836,825 38,680,033 27,368,775 - 133,182,203 - - - 2,118,192 191,700 - 1,865,379 - - 14,316,225 - - - 4,214,416 - 1,654,780 673,068 772,658 - 3,647,236 - - (11784944) (120079615) (3985920) (6864604) (73099494) (27590382) - (284036921) - - (794077) 183,421,340 6,898,229 3,829,094 30,476,904 17,404,489 - 129,606,672 - - 42,543 1,505,304 175,376 33,789 8,673,545 84,265 - 15,889,663 - - 37,156 - - - 16,965,222 - - 7,440,880 - - - - - - - 160,307 - - - - - - - - - - - 955,608 - - 224 254,848 16,857 7,823 129,497 32,972 - 410,786 - - 79,923 1,760,152 192,233 41,612 25,768,264 277,544 - 24,696,937 - - - - - - - - - - - - - - - - - - - - - - (874000) 181,661,188 6,705,996 3,787,483 4,708,640 17,126,945 - 104,909,735 - - - - - - - - - - - - (874000) 181,661,188 6,705,996 3,787,483 4,708,640 17,126,945 - 104,909,735 - - (794077) 183,421,340 6,898,229 3,829,094 30,476,904 17,404,489 - 129,606,672 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 31 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img032.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 2/28/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 OPI Notex Holdings Trust OPI Notex Properties LLC OPI TRS Inc. OPI WF Borrower LLC OPI WF Holding LLC OPI WF Owner LLC Primerica Holdco LLC Santa Clara (Walsh) LLC SC Merger Sub LLC Schrock Road Columbus LLC Case No. 25-90554 Case No. 25-90550 Case No. 25-90529 Case No. 25-90577 Case No. 25-90580 Case No. 25-90583 Case No. 25-90586 Case No. 25-90589 Case No. 25-90591 Case No. 25-90553 - 72 - - - - - - - - - - - - - 12,788,006 - - - - - 27,876,588 - - - 38,842,221 - 1,411,174 - 168,643 - 27,876,659 - - - 51,630,228 - 1,411,174 - 168,643 - 36,462,190 - - - 98,527,272 - 6,686,964 - 716,285 - 217,603,505 - - - 638,738,018 - 11,815,914 - 794,543 - (54515840) - - - (161766279) - (2008657) - (305354) - 199,549,855 - - - 575,499,011 - 16,494,221 - 1,205,474 - 120,445,440 - - - 709,183,604 - 29,183,924 - 1,794,902 - 19,947,082 - - - 14,057,710 - 1,606,938 - 353,315 - 11,936,290 - - - 52,226,264 - 766,472 - - - (302787828) - - - (788842465) - (38701008) - (2775099) - 76,967,498 - - - 613,754,352 - 10,761,721 - 747,234 - 33,110,892 - - - 18,837,853 - 377,729 - 67,577 - 14,211,788 36,924 - - 2,277,634 - - - - - 116,077 - - - 6,165,766 - - - - - - - - - 424,261,016 - - - - - 1,363,607 271,415 - - 7,404,468 - 762 - 133 - 48,802,364 308,339 - - 458,946,737 - 378,491 - 67,710 - - - - - - - - - - - - - - - - - - - - - 28,165,134 (308339) - - 154,807,616 - 10,383,230 - 679,524 - - - - - - - - - - - 28,165,134 (308339) - - 154,807,616 - 10,383,230 - 679,524 - 76,967,498 - - - 613,754,352 - 10,761,721 - 747,234 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 32 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img033.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 2/28/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 SIR Campbell Place Inc. SIR Centennial LLC SIR Colorado Springs LLC SIR Fort Mill LLC SIR GP Redwood City LLC SIR Holdings Corporation SIR Irving (Freeport) LLC SIR Johnston LLC SIR Omaha LLC SIR Operating Partnership LP Case No. 25-90535 Case No. 25-90595 Case No. 25-90598 Case No. 25-90559 Case No. 25-90561 Case No. 25-90563 Case No. 25-90539 Case No. 25-90566 Case No. 25-90568 Case No. 25-90571 - - 619,992 - - - - - - - - - 10,781,395 - - - - - - - 752,114 633,570 - 89,604 - - 204,453 67,279 734,201 - 752,114 633,570 11,401,387 89,604 - - 204,453 67,279 734,201 - 2,687,482 6,682,058 - 834,031 - - 12,970,268 2,649,274 4,157,250 - 3,409,718 10,710,337 - 3,034,769 - - 32,417,689 7,996,883 8,686,400 - (1184719) (2173969) - (630753) - - (6270429) (1588560) (1308038) - 4,912,481 15,218,427 - 3,238,047 - - 39,117,528 9,057,597 11,535,611 - 2,122,684 - 12,005,500 4,634,887 - - 36,884,894 22,192,285 27,056,105 - 402,397 1,098,605 - 128,922 - - - - 714,054 - - - - - - - - 1,714,464 - - (5518511) (20237470) (10065676) (6225235) - - (62622209) (26360380) (30657424) - 2,671,165 (3286868) 13,341,210 1,866,225 - - 13,584,666 6,671,246 9,382,547 - 201,052 668,593 15,220 204,845 - - 294,735 283,176 250,040 - - 729,423 172,682 - - - 1,288,680 - 711,139 - - - - - - - - - - - - - - - - - - - - - 5,878 894,820 109,881 39 - - 90,474 111 249,319 - 206,930 2,292,836 297,783 204,883 - - 1,673,890 283,287 1,210,498 - - - - - - - - - - - - - - - - - - - - - 2,464,235 (5579704) 13,043,428 1,661,342 - - 11,910,776 6,387,959 8,172,050 - - - - - - - - - - - 2,464,235 (5579704) 13,043,428 1,661,342 - - 11,910,776 6,387,959 8,172,050 - 2,671,165 (3286868) 13,341,210 1,866,225 - - 13,584,666 6,671,246 9,382,547 - Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 33 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img034.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 2/28/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 SIR Parsippany (Jefferson) LLC SIR Philadelphia LLC SIR Properties REIT LLC SIR Properties Trust SIR Redwood City LP SIR REIT New Braunfels LLC SIR REIT Plano LLC SIR Rocklin (Office) LLC SIR San Jose LLC SIR Santa Clara LP Case No. 25-90542 Case No. 25-90549 Case No. 25-90575 Case No. 25-90579 Case No. 25-90582 Case No. 25-90545 Case No. 25-90585 Case No. 25-90588 Case No. 25-90548 Case No. 25-90592 - - - - - - - - - - - - - - - - - - - - - - 3,305,152 420,465 238,280 173,581 1,098,848 - (80733) 17,968 - - 3,305,152 420,465 238,280 173,581 1,098,848 - (80733) 17,968 4,543,015 5,573,288 9,318,246 14,038,798 14,453,262 4,964,936 6,819,428 - 12,304,407 - 4,600,531 29,818,264 60,973,032 17,323,088 7,722,143 2,375,284 12,875,007 - 5,448,273 - (1089735) (5649685) (15794973) (4618256) (1533984) (283594) (1834250) - (1154408) - 8,053,810 29,741,867 54,496,305 26,743,630 20,641,421 7,056,625 17,860,185 - 16,598,271 - 8,314,251 - 76,867,236 55,271,482 17,519,127 5,050,726 6,726,469 917,628 17,725,669 24,960,565 - - 779,966 - 154,496 397,241 3,696,191 - 1,311,837 - - - 3,583,314 1,437,276 - - - - 744,241 - (17783747) (7125815) (95501082) (43670265) (27521608) (9030144) (20894308) - (23126259) - (1415686) 22,616,052 43,530,890 40,202,588 11,031,715 3,648,030 8,487,384 917,628 13,173,026 24,978,533 65,494 266,864 1,465,299 448,323 434,825 331,574 150,341 - 607,095 - 288,189 598,711 - - 286,148 - 5,486,408 - 748,575 - - - 174,927 - - - - - - - - - - - - - - - - - 13,221 18,979,818 705,848 237,798 353 562 401 - 3,538 - 366,904 19,845,393 2,346,075 686,120 721,326 332,136 5,637,150 - 1,359,209 - - - - - - - - - - - - - - - - - - - - - (1782590) 2,770,659 41,184,815 39,516,468 10,310,389 3,315,895 2,850,235 917,628 11,813,817 24,978,533 - - - - - - - - - - (1782590) 2,770,659 41,184,815 39,516,468 10,310,389 3,315,895 2,850,235 917,628 11,813,817 24,978,533 (1415686) 22,616,052 43,530,890 40,202,588 11,031,715 3,648,030 8,487,384 917,628 13,173,026 24,978,533 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 34 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img035.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 2 Balance Sheet by Legal Entity For the period ended 2/28/2026 Cash and cash equivalents Restricted cash Rents receivable Total Current Assets Land Buildings and improvements Accumulated depreciation Real estate properties (net) Due from related parties Deferred leasing costs (net) Acquired real estate leases - net Other assets (net) Total Assets Accounts payable and other liabilities Due to related parties Assumed real estate lease obligations (net) Secured debt (net) Liabilities subject to compromise Total Liabilities Common shares of beneficial interest Additional paid in capital Cumulative net income Cumulative common distributions Total Shareholders' Equity Total Liabilities and Shareholders' Equity Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 SIR Westford LLC Twelve24 Atlanta LLC West Java Sunnyvale LLC Case No. 25-90597 Case No. 25-90600 Case No. 25-90601 - - - - - - - 5,072,226 3,292,427 - 5,072,226 3,292,427 - 13,040,272 24,608,813 - 145,947,638 3,757,541 - (20819068) (807755) - 138,168,842 27,558,599 17,137,960 38,082,615 13,392,763 - 123,248 1,921,061 - 21,371,918 812,172 - (179875106) (28919058) 17,137,960 22,943,742 18,057,965 - 1,199,925 457,850 - - - - - - - - - - 42,472 1,399 - 1,242,398 459,249 - - - - - - 17,137,960 21,701,344 17,598,716 - - - 17,137,960 21,701,344 17,598,716 17,137,960 22,943,742 18,057,965 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 35 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img036.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: February 1, 2026 through February 28, 2026 Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 2/1/2026 through 2/28/2026 Office Properties Income Trust Government Properties Income Trust LLC 112 Ave Miami LLC 20 Mass Ave TRS Inc. 3400 Plano TX LLC 440 First Street LLC ACP East LLC Bayside Pkwy Fremont 2 LLC Burt Street Omaha LLC Clay Holdco LLC Case No. 25-90530 Case No. 25-90536 Case No. 25-90551 Case No. 25-90565 Case No. 25-90555 Case No. 25-90570 Case No. 25-90573 Case No. 25-90532 Case No. 25-90556 Case No. 25-90576 Rental Income - 790,593 285,870 2,172,298 158,030 637,732 50,853 253,850 192,833 - Real estate taxes - (146982) 20,765 - - (108221) (5160) (20247) (21471) - Utility expenses - (50621) (17668) - - (28672) (6147) - - - Other operating expenses - (231585) (49469) (2518376) (10150) (179713) (22272) (23240) (20991) - Depreciation and amortization - (1138701) (42195) - (82948) (199903) (25355) (33195) (62960) - Transaction related costs - - - - - - - - - - General and administrative 81,707 (75765) (7158) (5246) (7877) (22077) (2178) (3663) (4542) - Total Expenses 81,707 (1643654) (95725) (2523623) (100975) (538586) (61112) (80345) (109963) - Operating Income 81,707 (853061) 190,145 (351324) 57,054 99,146 (10259) 173,505 82,870 - Gain/loss on sale of real estate - - - - - - - - - - Interest and other income 42,285 14,666 - 2,455 - 3,540 - - - - Interest expense (613096) - - - - - - - - - Reorganization Items, net (5994512) (2589) (243) - (267) (749) (74) (124) (154) - Income tax (expense) benefit - - - - - - - - - - Equity in net losses of investees - - - - - - - - - - Net income (loss) available for common shareholders (6483616) (840983) 189,902 (348870) 56,787 101,937 (10333) 173,380 82,716 - Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 36 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img037.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 2/1/2026 through 2/28/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 Clay Road Houston LLC CRI SIR LLC Elliott Ave Seattle LLC Ewing Holdco LLC First Potomac DC Holdings, LLC FP 11 Dupont Circle, LLC FP 1211 Connecticut Avenue, LLC FP 1401 K, LLC FP 1775 Wiehle Avenue, LLC FP 540 Gaither, LLC Case No. 25-90557 Case No. 25-90578 Case No. 25-90558 Case No. 25-90581 Case No. 25-90584 Case No. 25-90534 Case No. 25-90590 Case No. 25-90540 Case No. 25-90593 Case No. 25-90537 192,703 - 742,788 - - 382,328 197,506 325,543 259,432 225,704 - - (141428) - - (76407) (92110) (72099) (24333) (36121) - - (84423) - - (69863) (63706) (67469) (29301) (32206) (11088) - (230279) - - (45418) (183679) (139686) (174084) (127985) (62968) - (866606) - - (349360) (104174) (197155) (155002) (87806) - - - - - - - - - - (7795) - (71303) - - (25925) (16410) (19984) (10020) (9333) (81851) - (1394039) - - (566972) (460079) (496393) (392739) (293451) 110,852 - (651251) - - (184644) (262573) (170850) (133307) (67747) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (265) - (2420) - - (880) (557) (678) (340) (317) - - - - - - - - - - - - - - - - - - - - 110,588 - (653671) - - (185524) (263130) (171529) (133647) (68064) Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 37 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img038.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 2/1/2026 through 2/28/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 FP 6310 Hillside Center, LLC FP 6315 Hillside Center, LLC FP 840 First Street, LLC FP Atlantic Corporate Park, LLC FP Patuxent Parkway, LLC FP Redland Technology Center LLC FP Sterling Park Land, LLC GOV Lake Fairfax Inc. GOV Lakewood Properties Trust GOV NEW OPPTY LP Case No. 25-90594 Case No. 25-90543 Case No. 25-90587 Case No. 25-90531 Case No. 25-90546 Case No. 25-90533 Case No. 25-90596 Case No. 25-90599 Case No. 25-90560 Case No. 25-90564 148,413 20,655 168,703 431,621 188,151 988,601 - - - - (7964) (5923) (102819) (25638) 38,185 (196792) (1341) (13813) (41051) - (33909) (11292) (156820) (49121) (79939) (236796) - (31984) (11091) - (48828) (31537) (115565) (289814) (178386) (317278) - (48887) (27949) - (23589) (9293) (185225) (115702) (91306) (438616) - (134417) (12647) - - - - - - - - - - - (1328) (1413) (34887) (12824) (7693) (25487) (296) (18913) (7103) - (115617) (59458) (595316) (493098) (319139) (1214969) (1637) (248014) (99840) - 32,796 (38803) (426613) (61477) (130988) (226369) (1637) (248014) (99840) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (45) (48) (1184) (435) (261) (865) (10) (642) (241) - - - - - - - - - - - - - - - - - - - - - 32,750 (38851) (427797) (61912) (131249) (227234) (1647) (248656) (100081) - Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 38 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img039.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 2/1/2026 through 2/28/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 GOV NEW OPPTY LP REIT GOV NEW OPPTY REIT GPT Properties LLC GPT Properties Trust Grand Oak Circle Tampa LLC Jan Davis Huntsville LLC OPI 25 Exchange LLC OPI AL Properties LLC OPI BND Holdings Trust OPI BND Properties LLC Case No. 25-90562 Case No. 25-90567 Case No. 25-90538 Case No. 25-90541 Case No. 25-90544 Case No. 25-90552 Case No. 25-90547 Case No. 25-90569 Case No. 25-90572 Case No. 25-90574 - - 27,750 1,444,156 202,770 99,645 680,465 288,772 - 3,514,752 - - (5947) (21118) (18784) 7,545 (39358) (11167) - (390495) - - (286) (114750) 22,485 - (133676) (39602) - (228122) - - (16726) (475566) (51873) (8086) (237261) (69447) - (982722) - - (19263) (501046) (40323) (28794) (227517) (72770) - (1246967) - - - - - - - - - - - - (2770) (42943) (3640) (2401) (24083) (6766) - (92617) - - (44992) (1155423) (92135) (31735) (661895) (199752) - (2940922) - - (17242) 288,733 110,635 67,909 18,570 89,020 - 573,830 - - - (260) - - - - - - - - - - - - 368 - - 10,644 - - - - - - (1132067) - - (2727804) - - (94) (1451) (124) (81) (6874684) (230) - (1693098) - - - - - - - - - - - - - - - - - - - - - - (17336) 287,022 110,511 67,828 (7987814) 88,790 - (3836428) Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 39 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img040.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 2/1/2026 through 2/28/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 OPI Notex Holdings Trust OPI Notex Properties LLC OPI TRS Inc. OPI WF Borrower LLC OPI WF Holding LLC OPI WF Owner LLC Primerica Holdco LLC Santa Clara (Walsh) LLC SC Merger Sub LLC Schrock Road Columbus LLC Case No. 25-90554 Case No. 25-90550 Case No. 25-90529 Case No. 25-90577 Case No. 25-90580 Case No. 25-90583 Case No. 25-90586 Case No. 25-90589 Case No. 25-90591 Case No. 25-90553 - 4,585,207 - - - 9,135,218 - 233,339 - 43,283 - (501586) - - - (1146588) - (29855) - - - (495401) - - - (1012496) - - - - - (1111802) - - - (2400276) - (19900) - (8266) - (1326256) - - - (3643426) - (64413) - (10071) - - - - - - - - - - - (116576) - - - (251437) - (7100) - (1649) - (3551621) - - - (8454222) - (121268) - (19986) - 1,033,586 - - - 680,996 - 112,071 - 23,298 - - - - - - - - - - - 72 - - - 17,777 - - - - - (4574992) - - - (3883820) - - - - - (4283516) - - - (1684139) - (241) - (56) - - - - - - - - - - - - - - - - - - - - - (7824850) - - - (4869186) - 111,830 - 23,242 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 40 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img041.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 2/1/2026 through 2/28/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 SIR Campbell Place Inc. SIR Centennial LLC SIR Colorado Springs LLC SIR Fort Mill LLC SIR GP Redwood City LLC SIR Holdings Corporation SIR Irving (Freeport) LLC SIR Johnston LLC SIR Omaha LLC SIR Operating Partnership LP Case No. 25-90535 Case No. 25-90595 Case No. 25-90598 Case No. 25-90559 Case No. 25-90561 Case No. 25-90563 Case No. 25-90539 Case No. 25-90566 Case No. 25-90568 Case No. 25-90571 105,176 91,080 - 67,116 - - - 238,058 102,617 - (14996) (156214) - - - - (21286) - (23407) - (10770) (34789) - - - - (56255) - (30774) - (28983) (61536) - (9759) - - (173756) (14469) (44029) - (22928) (47817) - (11824) - - (72912) (151559) (36168) - - - - - - - - - - - (4998) (10239) - (2480) - - (23986) (10388) (11254) - (82675) (310596) - (24062) - - (348195) (176416) (145632) - 22,502 (219516) - 43,054 - - (348195) 61,642 (43016) - - - - - - - - - - - - - 33,680 - - - - - - - - - - - - - - - - - (170) (348) - (84) - - (814) (353) (382) - - - - - - - - - - - - - - - - - - - - - 22,332 (219863) 33,680 42,970 - - (349009) 61,290 (43398) - Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 41 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img042.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 2/1/2026 through 2/28/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 SIR Parsippany (Jefferson) LLC SIR Philadelphia LLC SIR Properties REIT LLC SIR Properties Trust SIR Redwood City LP SIR REIT New Braunfels LLC SIR REIT Plano LLC SIR Rocklin (Office) LLC SIR San Jose LLC SIR Santa Clara LP Case No. 25-90542 Case No. 25-90549 Case No. 25-90575 Case No. 25-90579 Case No. 25-90582 Case No. 25-90545 Case No. 25-90585 Case No. 25-90588 Case No. 25-90548 Case No. 25-90592 - - 1,146,173 459,780 48,494 165,149 275,065 - 247,168 - (25651) (81673) (117901) (59759) (42677) (17788) (32800) - (44066) - (34540) (216735) (103581) (30145) (103535) (15459) - - (998) - (34285) (120600) (307873) (84992) (32230) (46400) (94205) - (33459) - (14124) (76616) (390310) (131026) (22147) (19687) (82239) - (37156) - - - - - - - - - - - (9399) (21285) (23692) (15619) (9431) (4175) (6685) - (9348) - (117999) (516909) (943356) (321540) (210021) (103508) (215929) - (125027) - (117999) (516909) 202,816 138,240 (161527) 61,640 59,137 - 122,141 - - - - - - - - - - - 66 - - - - - - - - - - - - - - - - - - - (319) (723) (804) (530) (320) (142) (227) - (317) - - - - - - - - - - - - - - - - - - - - - (118252) (517632) 202,012 137,710 (161847) 61,499 58,910 - 121,824 - Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 42 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img043.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Office Properties Income Trust, et al. Debtors Support Documentation to MOR - 3 Income Statement by Legal Entity For the period 2/1/2026 through 2/28/2026 Rental Income Real estate taxes Utility expenses Other operating expenses Depreciation and amortization Transaction related costs General and administrative Total Expenses Operating Income Gain/loss on sale of real estate Interest and other income Interest expense Reorganization Items, net Income tax (expense) benefit Equity in net losses of investees Net income (loss) available for common shareholders Case No. 25-90530 (CML) Reporting Period: February 1, 2026 through February 28, 2026 SIR Westford LLC Twelve24 Atlanta LLC West Java Sunnyvale LLC Case No. 25-90597 Case No. 25-90600 Case No. 25-90601 - 1,571,981 362,481 - (165305) (34180) - (163210) (763) - (385075) (29840) - (577656) (60073) - - - - (45010) (7363) - (1336255) (132219) - 235,726 230,261 - - - - - - - - - - (1528) (250) - - - - - - - 234,198 230,011 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 43 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img044.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: February 1, 2026 through February 28, 2026 Debtors Support Documentation to MOR - 4 Schedule of Prepetition Payments For the period 2/1/2026 through 2/28/2026 The Debtors hereby submit this attestation regarding prepetition payments payments during the period of February 1, 2026 through February 28, 2026. /s/ John R. Castellano March 31, 2026 Signature of Authorized Individual Date John R. Castellano Chief Restructuring Officer Printed Name of Authorized Individual Title of Authorized Individual All payments made by the Debtors on account of prepetition claims during the period of February 1, 2026 through February 28, 2026 were authorized under First Day Orders granted by the Bankruptcy Court. Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 44 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img045.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: February 1, 2026 through February 28, 2026 Debtors Support Documentation to MOR - 5 Schedule of Payments to Insiders For the period 2/1/2026 through 2/28/2026 Legal Entity Party Name Description Date Sum of Amount 112 Ave Miami LLC The RMR Group LLC Business Management Fee 2/6/2026 6,130 112 Ave Miami LLC The RMR Group LLC Business Management Fee 2/27/2026 6,130 112 Ave Miami LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 482 112 Ave Miami LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 663 112 Ave Miami LLC The RMR Group LLC Payroll & Benefits 2/6/2026 9,114 112 Ave Miami LLC The RMR Group LLC Payroll & Benefits 2/27/2026 14,139 112 Ave Miami LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 15,166 112 Ave Miami LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 9,083 20 Mass Ave TRS Inc. Sonesta International Hotel Management Fee 2/27/2026 924,083 3400 Plano TX LLC The RMR Group LLC Business Management Fee 2/6/2026 6,746 3400 Plano TX LLC The RMR Group LLC Business Management Fee 2/27/2026 6,746 3400 Plano TX LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 61 3400 Plano TX LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 2 3400 Plano TX LLC The RMR Group LLC Payroll & Benefits 2/6/2026 4,447 3400 Plano TX LLC The RMR Group LLC Payroll & Benefits 2/27/2026 6,745 3400 Plano TX LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 4,101 3400 Plano TX LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 4,101 440 First Street LLC The RMR Group LLC Business Management Fee 2/6/2026 18,908 440 First Street LLC The RMR Group LLC Business Management Fee 2/27/2026 18,908 440 First Street LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 97 440 First Street LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 101 440 First Street LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 26 440 First Street LLC The RMR Group LLC Payroll & Benefits 2/6/2026 29,389 440 First Street LLC The RMR Group LLC Payroll & Benefits 2/27/2026 55,768 440 First Street LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 19,798 440 First Street LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 20,079 ACP East LLC The RMR Group LLC Business Management Fee 2/6/2026 1,865 ACP East LLC The RMR Group LLC Business Management Fee 2/27/2026 1,865 ACP East LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 91 ACP East LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 336 ACP East LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 93 ACP East LLC The RMR Group LLC Payroll & Benefits 2/6/2026 5,701 ACP East LLC The RMR Group LLC Payroll & Benefits 2/27/2026 8,762 ACP East LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 1,689 ACP East LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 1,402 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Business Management Fee 2/6/2026 3,137 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Business Management Fee 2/27/2026 3,137 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 95 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 137 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 46 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Payroll & Benefits 2/6/2026 6,618 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Payroll & Benefits 2/27/2026 9,943 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 1,613 Bayside Pkwy Fremont 2 LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 1,321 Burt Street Omaha LLC The RMR Group LLC Business Management Fee 2/6/2026 3,890 Burt Street Omaha LLC The RMR Group LLC Business Management Fee 2/27/2026 3,890 Burt Street Omaha LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 20 Burt Street Omaha LLC The RMR Group LLC Payroll & Benefits 2/6/2026 4,156 Burt Street Omaha LLC The RMR Group LLC Payroll & Benefits 2/27/2026 6,507 Burt Street Omaha LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 4,084 Burt Street Omaha LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 5,292 Clay Road Houston LLC The RMR Group LLC Business Management Fee 2/6/2026 6,676 Clay Road Houston LLC The RMR Group LLC Business Management Fee 2/27/2026 6,676 Clay Road Houston LLC The RMR Group LLC Payroll & Benefits 2/6/2026 3,064 Clay Road Houston LLC The RMR Group LLC Payroll & Benefits 2/27/2026 4,690 Clay Road Houston LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 5,547 Clay Road Houston LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 6,142 Elliott Ave Seattle LLC The RMR Group LLC Business Management Fee 2/6/2026 61,068 Elliott Ave Seattle LLC The RMR Group LLC Business Management Fee 2/27/2026 61,068 Elliott Ave Seattle LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 70 Elliott Ave Seattle LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 4 Elliott Ave Seattle LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 12 The Debtors hereby submit this attestation regarding insider payments payments during the period of February 1, 2026 through February 28, 2026. For additional information regarding the applicable reporting period and insider payment details, please refer to the Global Notes. Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 45 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img046.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Legal Entity Party Name Description Date Sum of Amount Elliott Ave Seattle LLC The RMR Group LLC Payroll & Benefits 2/6/2026 37,788 Elliott Ave Seattle LLC The RMR Group LLC Payroll & Benefits 2/27/2026 59,200 Elliott Ave Seattle LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 19,886 Elliott Ave Seattle LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 15,784 FP 11 Dupont Circle, LLC The RMR Group LLC Business Management Fee 2/6/2026 22,204 FP 11 Dupont Circle, LLC The RMR Group LLC Business Management Fee 2/27/2026 22,204 FP 11 Dupont Circle, LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 97 FP 11 Dupont Circle, LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 289 FP 11 Dupont Circle, LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 41 FP 11 Dupont Circle, LLC The RMR Group LLC Payroll & Benefits 2/6/2026 25,571 FP 11 Dupont Circle, LLC The RMR Group LLC Payroll & Benefits 2/27/2026 38,687 FP 11 Dupont Circle, LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 15,643 FP 11 Dupont Circle, LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 13,923 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Business Management Fee 2/6/2026 14,054 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Business Management Fee 2/27/2026 14,054 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 97 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 101 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 206 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Payroll & Benefits 2/6/2026 26,686 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Payroll & Benefits 2/27/2026 50,772 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 3,131 FP 1211 Connecticut Avenue, LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 3,369 FP 1401 K, LLC The RMR Group LLC Business Management Fee 2/6/2026 17,116 FP 1401 K, LLC The RMR Group LLC Business Management Fee 2/27/2026 17,116 FP 1401 K, LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 97 FP 1401 K, LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 101 FP 1401 K, LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 38 FP 1401 K, LLC The RMR Group LLC Payroll & Benefits 2/6/2026 30,740 FP 1401 K, LLC The RMR Group LLC Payroll & Benefits 2/27/2026 57,991 FP 1401 K, LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 10,244 FP 1401 K, LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 10,456 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Business Management Fee 2/6/2026 8,582 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Business Management Fee 2/27/2026 8,582 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 221 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 470 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Payroll & Benefits 2/6/2026 15,759 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Payroll & Benefits 2/27/2026 24,727 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 8,264 FP 1775 Wiehle Avenue, LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 7,747 FP 540 Gaither, LLC The RMR Group LLC Business Management Fee 2/6/2026 7,994 FP 540 Gaither, LLC The RMR Group LLC Business Management Fee 2/27/2026 7,994 FP 540 Gaither, LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 91 FP 540 Gaither, LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 98 FP 540 Gaither, LLC The RMR Group LLC Payroll & Benefits 2/6/2026 15,390 FP 540 Gaither, LLC The RMR Group LLC Payroll & Benefits 2/27/2026 24,092 FP 540 Gaither, LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 8,265 FP 540 Gaither, LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 8,179 FP 6310 Hillside Center, LLC The RMR Group LLC Business Management Fee 2/6/2026 1,137 FP 6310 Hillside Center, LLC The RMR Group LLC Business Management Fee 2/27/2026 1,137 FP 6310 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 91 FP 6310 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 131 FP 6310 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 46 FP 6310 Hillside Center, LLC The RMR Group LLC Payroll & Benefits 2/6/2026 6,326 FP 6310 Hillside Center, LLC The RMR Group LLC Payroll & Benefits 2/27/2026 11,836 FP 6310 Hillside Center, LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 3,029 FP 6310 Hillside Center, LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 3,186 FP 6315 Hillside Center, LLC The RMR Group LLC Business Management Fee 2/6/2026 1,211 FP 6315 Hillside Center, LLC The RMR Group LLC Business Management Fee 2/27/2026 1,211 FP 6315 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 91 FP 6315 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 80 FP 6315 Hillside Center, LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 46 FP 6315 Hillside Center, LLC The RMR Group LLC Payroll & Benefits 2/6/2026 5,735 FP 6315 Hillside Center, LLC The RMR Group LLC Payroll & Benefits 2/27/2026 8,662 FP 6315 Hillside Center, LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 448 FP 6315 Hillside Center, LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 554 FP 840 First Street, LLC The RMR Group LLC Business Management Fee 2/6/2026 29,879 FP 840 First Street, LLC The RMR Group LLC Business Management Fee 2/27/2026 29,879 FP 840 First Street, LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 97 FP 840 First Street, LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 102 FP 840 First Street, LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 26 FP 840 First Street, LLC The RMR Group LLC Payroll & Benefits 2/6/2026 33,580 FP 840 First Street, LLC The RMR Group LLC Payroll & Benefits 2/27/2026 50,278 FP 840 First Street, LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 5,576 FP 840 First Street, LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 5,624 FP Atlantic Corporate Park, LLC The RMR Group LLC Business Management Fee 2/6/2026 10,983 FP Atlantic Corporate Park, LLC The RMR Group LLC Business Management Fee 2/27/2026 10,983 FP Atlantic Corporate Park, LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 406 FP Atlantic Corporate Park, LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 918 FP Atlantic Corporate Park, LLC The RMR Group LLC Payroll & Benefits 2/6/2026 31,181 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 46 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img047.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Legal Entity Party Name Description Date Sum of Amount FP Atlantic Corporate Park, LLC The RMR Group LLC Payroll & Benefits 2/27/2026 49,289 FP Atlantic Corporate Park, LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 20,447 FP Atlantic Corporate Park, LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 12,127 FP Patuxent Parkway, LLC The RMR Group LLC Business Management Fee 2/6/2026 6,589 FP Patuxent Parkway, LLC The RMR Group LLC Business Management Fee 2/27/2026 6,589 FP Patuxent Parkway, LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 91 FP Patuxent Parkway, LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 229 FP Patuxent Parkway, LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 46 FP Patuxent Parkway, LLC The RMR Group LLC Payroll & Benefits 2/6/2026 21,447 FP Patuxent Parkway, LLC The RMR Group LLC Payroll & Benefits 2/27/2026 33,133 FP Patuxent Parkway, LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 6,222 FP Patuxent Parkway, LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 5,414 FP Redland Technology Center LLC The RMR Group LLC Business Management Fee 2/6/2026 21,828 FP Redland Technology Center LLC The RMR Group LLC Business Management Fee 2/27/2026 21,828 FP Redland Technology Center LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 272 FP Redland Technology Center LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 287 FP Redland Technology Center LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 91 FP Redland Technology Center LLC The RMR Group LLC Payroll & Benefits 2/6/2026 33,869 FP Redland Technology Center LLC The RMR Group LLC Payroll & Benefits 2/27/2026 51,828 FP Redland Technology Center LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 34,020 FP Redland Technology Center LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 32,786 FP Sterling Park Land, LLC The RMR Group LLC Business Management Fee 2/6/2026 253 FP Sterling Park Land, LLC The RMR Group LLC Business Management Fee 2/27/2026 253 GOV Lake Fairfax Inc. The RMR Group LLC Business Management Fee 2/6/2026 16,198 GOV Lake Fairfax Inc. The RMR Group LLC Business Management Fee 2/27/2026 16,198 GOV Lake Fairfax Inc. The RMR Group LLC Maintenance & Other Expenses 2/6/2026 57 GOV Lake Fairfax Inc. The RMR Group LLC Maintenance & Other Expenses 2/20/2026 1 GOV Lake Fairfax Inc. The RMR Group LLC Payroll & Benefits 2/6/2026 9,217 GOV Lake Fairfax Inc. The RMR Group LLC Payroll & Benefits 2/27/2026 13,844 GOV Lakewood Properties Trust The RMR Group LLC Business Management Fee 2/6/2026 6,083 GOV Lakewood Properties Trust The RMR Group LLC Business Management Fee 2/27/2026 6,083 GOV Lakewood Properties Trust The RMR Group LLC Maintenance & Other Expenses 2/20/2026 40 GOV Lakewood Properties Trust The RMR Group LLC Payroll & Benefits 2/6/2026 11,625 GOV Lakewood Properties Trust The RMR Group LLC Payroll & Benefits 2/27/2026 17,332 Government Properties Income Trust LLC The RMR Group LLC Business Management Fee 2/6/2026 65,318 Government Properties Income Trust LLC The RMR Group LLC Business Management Fee 2/27/2026 65,318 Government Properties Income Trust LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 370 Government Properties Income Trust LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 3,142 Government Properties Income Trust LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 305 Government Properties Income Trust LLC The RMR Group LLC Payroll & Benefits 2/6/2026 19,509 Government Properties Income Trust LLC The RMR Group LLC Payroll & Benefits 2/27/2026 30,340 Government Properties Income Trust LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 8,975 Government Properties Income Trust LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 8,970 GPT Properties LLC The RMR Group LLC Business Management Fee 2/6/2026 2,373 GPT Properties LLC The RMR Group LLC Business Management Fee 2/27/2026 2,373 GPT Properties LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 1,286 GPT Properties LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 48 GPT Properties LLC The RMR Group LLC Payroll & Benefits 2/6/2026 5,213 GPT Properties LLC The RMR Group LLC Payroll & Benefits 2/27/2026 10,970 GPT Properties LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 2,430 GPT Properties LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 833 GPT Properties Trust The RMR Group LLC Business Management Fee 2/6/2026 36,602 GPT Properties Trust The RMR Group LLC Business Management Fee 2/27/2026 36,602 GPT Properties Trust The RMR Group LLC Maintenance & Other Expenses 2/6/2026 660 GPT Properties Trust The RMR Group LLC Maintenance & Other Expenses 2/20/2026 2,157 GPT Properties Trust The RMR Group LLC Maintenance & Other Expenses 2/27/2026 189 GPT Properties Trust The RMR Group LLC Payroll & Benefits 2/6/2026 66,649 GPT Properties Trust The RMR Group LLC Payroll & Benefits 2/27/2026 105,358 GPT Properties Trust The RMR Group LLC Property Management & Construction Fees 2/6/2026 47,296 GPT Properties Trust The RMR Group LLC Property Management & Construction Fees 2/27/2026 46,640 Grand Oak Circle Tampa LLC The RMR Group LLC Business Management Fee 2/6/2026 3,118 Grand Oak Circle Tampa LLC The RMR Group LLC Business Management Fee 2/27/2026 3,118 Grand Oak Circle Tampa LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 121 Grand Oak Circle Tampa LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 858 Grand Oak Circle Tampa LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 730 Grand Oak Circle Tampa LLC The RMR Group LLC Payroll & Benefits 2/6/2026 10,047 Grand Oak Circle Tampa LLC The RMR Group LLC Payroll & Benefits 2/27/2026 15,216 Grand Oak Circle Tampa LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 11,721 Grand Oak Circle Tampa LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 6,598 Jan Davis Huntsville LLC The RMR Group LLC Business Management Fee 2/6/2026 2,056 Jan Davis Huntsville LLC The RMR Group LLC Business Management Fee 2/27/2026 2,056 Jan Davis Huntsville LLC The RMR Group LLC Payroll & Benefits 2/6/2026 3,945 Jan Davis Huntsville LLC The RMR Group LLC Payroll & Benefits 2/27/2026 5,990 Jan Davis Huntsville LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 3,063 Jan Davis Huntsville LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 2,402 Office Properties Income Trust Redan Advisors LLC Independent Director Fees 2/13/2026 7,659 Office Properties Income Trust TRP Advisors LLC Independent Director Fees 2/6/2026 10,942 Office Properties Income Trust Wildrose Partners LLC Independent Director Fees 2/6/2026 7,659 Office Properties Income Trust Wildrose Partners LLC Independent Director Fees 2/27/2026 7,659 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 47 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img048.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Legal Entity Party Name Description Date Sum of Amount OPI 25 Exchange LLC Redan Advisors LLC Independent Director Fees 2/13/2026 6,519 OPI 25 Exchange LLC The RMR Group LLC Business Management Fee 2/6/2026 20,626 OPI 25 Exchange LLC The RMR Group LLC Business Management Fee 2/27/2026 20,626 OPI 25 Exchange LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 3,212 OPI 25 Exchange LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 446 OPI 25 Exchange LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 143 OPI 25 Exchange LLC The RMR Group LLC Payroll & Benefits 2/6/2026 40,791 OPI 25 Exchange LLC The RMR Group LLC Payroll & Benefits 2/27/2026 65,078 OPI 25 Exchange LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 20,383 OPI 25 Exchange LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 20,183 OPI 25 Exchange LLC TRP Advisors LLC Independent Director Fees 2/6/2026 9,313 OPI 25 Exchange LLC Wildrose Partners LLC Independent Director Fees 2/6/2026 6,519 OPI 25 Exchange LLC Wildrose Partners LLC Independent Director Fees 2/27/2026 6,519 OPI AL Properties LLC The RMR Group LLC Business Management Fee 2/6/2026 5,795 OPI AL Properties LLC The RMR Group LLC Business Management Fee 2/27/2026 5,795 OPI AL Properties LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 73 OPI AL Properties LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 8 OPI AL Properties LLC The RMR Group LLC Payroll & Benefits 2/6/2026 14,810 OPI AL Properties LLC The RMR Group LLC Payroll & Benefits 2/27/2026 24,512 OPI AL Properties LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 8,368 OPI AL Properties LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 8,215 OPI BND Properties LLC Redan Advisors LLC Independent Director Fees 2/13/2026 4,679 OPI BND Properties LLC The RMR Group LLC Business Management Fee 2/6/2026 79,323 OPI BND Properties LLC The RMR Group LLC Business Management Fee 2/27/2026 79,323 OPI BND Properties LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 5,752 OPI BND Properties LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 5,600 OPI BND Properties LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 1,702 OPI BND Properties LLC The RMR Group LLC Payroll & Benefits 2/6/2026 118,238 OPI BND Properties LLC The RMR Group LLC Payroll & Benefits 2/27/2026 185,885 OPI BND Properties LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 103,737 OPI BND Properties LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 125,564 OPI BND Properties LLC TRP Advisors LLC Independent Director Fees 2/6/2026 6,684 OPI BND Properties LLC Wildrose Partners LLC Independent Director Fees 2/6/2026 4,679 OPI BND Properties LLC Wildrose Partners LLC Independent Director Fees 2/27/2026 4,679 OPI Notex Properties LLC Redan Advisors LLC Independent Director Fees 2/13/2026 9,514 OPI Notex Properties LLC The RMR Group LLC Business Management Fee 2/6/2026 99,842 OPI Notex Properties LLC The RMR Group LLC Business Management Fee 2/27/2026 99,842 OPI Notex Properties LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 5,798 OPI Notex Properties LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 2,171 OPI Notex Properties LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 1,516 OPI Notex Properties LLC The RMR Group LLC Payroll & Benefits 2/6/2026 174,485 OPI Notex Properties LLC The RMR Group LLC Payroll & Benefits 2/27/2026 264,063 OPI Notex Properties LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 133,566 OPI Notex Properties LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 89,964 OPI Notex Properties LLC TRP Advisors LLC Independent Director Fees 2/6/2026 13,591 OPI Notex Properties LLC Wildrose Partners LLC Independent Director Fees 2/6/2026 9,514 OPI Notex Properties LLC Wildrose Partners LLC Independent Director Fees 2/27/2026 9,514 OPI WF Owner LLC Redan Advisors LLC Independent Director Fees 2/13/2026 6,629 OPI WF Owner LLC The RMR Group LLC Business Management Fee 2/6/2026 216,879 OPI WF Owner LLC The RMR Group LLC Business Management Fee 2/27/2026 216,879 OPI WF Owner LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 6,543 OPI WF Owner LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 12,885 OPI WF Owner LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 440 OPI WF Owner LLC The RMR Group LLC Payroll & Benefits 2/6/2026 219,634 OPI WF Owner LLC The RMR Group LLC Payroll & Benefits 2/27/2026 338,710 OPI WF Owner LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 214,907 OPI WF Owner LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 239,343 OPI WF Owner LLC TRP Advisors LLC Independent Director Fees 2/6/2026 9,469 OPI WF Owner LLC Wildrose Partners LLC Independent Director Fees 2/6/2026 6,629 OPI WF Owner LLC Wildrose Partners LLC Independent Director Fees 2/27/2026 6,629 Santa Clara (Walsh) LLC The RMR Group LLC Business Management Fee 2/6/2026 6,081 Santa Clara (Walsh) LLC The RMR Group LLC Business Management Fee 2/27/2026 6,081 Santa Clara (Walsh) LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 132 Santa Clara (Walsh) LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 137 Santa Clara (Walsh) LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 46 Santa Clara (Walsh) LLC The RMR Group LLC Payroll & Benefits 2/6/2026 5,329 Santa Clara (Walsh) LLC The RMR Group LLC Payroll & Benefits 2/27/2026 8,149 Santa Clara (Walsh) LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 6,807 Santa Clara (Walsh) LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 6,685 Schrock Road Columbus LLC The RMR Group LLC Business Management Fee 2/6/2026 1,412 Schrock Road Columbus LLC The RMR Group LLC Business Management Fee 2/27/2026 1,412 Schrock Road Columbus LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 26 Schrock Road Columbus LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 174 Schrock Road Columbus LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 197 Schrock Road Columbus LLC The RMR Group LLC Payroll & Benefits 2/6/2026 4,676 Schrock Road Columbus LLC The RMR Group LLC Payroll & Benefits 2/27/2026 7,196 Schrock Road Columbus LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 1,262 Schrock Road Columbus LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 1,226 SIR Campbell Place Inc. The RMR Group LLC Business Management Fee 2/6/2026 4,280 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 48 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img049.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Legal Entity Party Name Description Date Sum of Amount SIR Campbell Place Inc. The RMR Group LLC Business Management Fee 2/27/2026 4,280 SIR Campbell Place Inc. The RMR Group LLC Maintenance & Other Expenses 2/6/2026 22 SIR Campbell Place Inc. The RMR Group LLC Payroll & Benefits 2/6/2026 6,212 SIR Campbell Place Inc. The RMR Group LLC Payroll & Benefits 2/27/2026 11,646 SIR Campbell Place Inc. The RMR Group LLC Property Management & Construction Fees 2/6/2026 3,008 SIR Campbell Place Inc. The RMR Group LLC Property Management & Construction Fees 2/27/2026 3,109 SIR Centennial LLC The RMR Group LLC Business Management Fee 2/6/2026 8,769 SIR Centennial LLC The RMR Group LLC Business Management Fee 2/27/2026 8,769 SIR Centennial LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 494 SIR Centennial LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 1,284 SIR Centennial LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 32 SIR Centennial LLC The RMR Group LLC Payroll & Benefits 2/6/2026 14,708 SIR Centennial LLC The RMR Group LLC Payroll & Benefits 2/27/2026 22,299 SIR Centennial LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 9,953 SIR Centennial LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 1,919 SIR Fort Mill LLC The RMR Group LLC Business Management Fee 2/6/2026 2,124 SIR Fort Mill LLC The RMR Group LLC Business Management Fee 2/27/2026 2,124 SIR Fort Mill LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 126 SIR Fort Mill LLC The RMR Group LLC Payroll & Benefits 2/6/2026 4,348 SIR Fort Mill LLC The RMR Group LLC Payroll & Benefits 2/27/2026 6,568 SIR Fort Mill LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 2,086 SIR Fort Mill LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 2,334 SIR Irving (Freeport) LLC The RMR Group LLC Business Management Fee 2/6/2026 20,543 SIR Irving (Freeport) LLC The RMR Group LLC Business Management Fee 2/27/2026 20,543 SIR Irving (Freeport) LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 1 SIR Irving (Freeport) LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 7,157 SIR Irving (Freeport) LLC The RMR Group LLC Payroll & Benefits 2/6/2026 3,618 SIR Irving (Freeport) LLC The RMR Group LLC Payroll & Benefits 2/27/2026 5,709 SIR Johnston LLC The RMR Group LLC Business Management Fee 2/6/2026 8,897 SIR Johnston LLC The RMR Group LLC Business Management Fee 2/27/2026 8,897 SIR Johnston LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 31 SIR Johnston LLC The RMR Group LLC Payroll & Benefits 2/6/2026 4,478 SIR Johnston LLC The RMR Group LLC Payroll & Benefits 2/27/2026 6,779 SIR Johnston LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 8,322 SIR Johnston LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 8,402 SIR Omaha LLC The RMR Group LLC Business Management Fee 2/6/2026 9,638 SIR Omaha LLC The RMR Group LLC Business Management Fee 2/27/2026 9,638 SIR Omaha LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 20 SIR Omaha LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 1 SIR Omaha LLC The RMR Group LLC Payroll & Benefits 2/6/2026 5,634 SIR Omaha LLC The RMR Group LLC Payroll & Benefits 2/27/2026 10,189 SIR Omaha LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 959 SIR Parsippany (Jefferson) LLC The RMR Group LLC Business Management Fee 2/6/2026 8,050 SIR Parsippany (Jefferson) LLC The RMR Group LLC Business Management Fee 2/27/2026 8,050 SIR Parsippany (Jefferson) LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 48 SIR Parsippany (Jefferson) LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 74 SIR Parsippany (Jefferson) LLC The RMR Group LLC Payroll & Benefits 2/6/2026 11,531 SIR Parsippany (Jefferson) LLC The RMR Group LLC Payroll & Benefits 2/27/2026 17,186 SIR Philadelphia LLC The RMR Group LLC Business Management Fee 2/6/2026 18,230 SIR Philadelphia LLC The RMR Group LLC Business Management Fee 2/27/2026 18,230 SIR Philadelphia LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 11 SIR Philadelphia LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 26 SIR Philadelphia LLC The RMR Group LLC Payroll & Benefits 2/6/2026 3,448 SIR Philadelphia LLC The RMR Group LLC Payroll & Benefits 2/27/2026 5,161 SIR Properties REIT LLC The RMR Group LLC Business Management Fee 2/6/2026 20,291 SIR Properties REIT LLC The RMR Group LLC Business Management Fee 2/27/2026 20,291 SIR Properties REIT LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 3,580 SIR Properties REIT LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 2,340 SIR Properties REIT LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 1,605 SIR Properties REIT LLC The RMR Group LLC Payroll & Benefits 2/6/2026 59,307 SIR Properties REIT LLC The RMR Group LLC Payroll & Benefits 2/27/2026 95,862 SIR Properties REIT LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 73,146 SIR Properties REIT LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 37,770 SIR Properties Trust The RMR Group LLC Business Management Fee 2/6/2026 13,377 SIR Properties Trust The RMR Group LLC Business Management Fee 2/27/2026 13,377 SIR Properties Trust The RMR Group LLC Maintenance & Other Expenses 2/6/2026 194 SIR Properties Trust The RMR Group LLC Maintenance & Other Expenses 2/20/2026 1,445 SIR Properties Trust The RMR Group LLC Maintenance & Other Expenses 2/27/2026 1,038 SIR Properties Trust The RMR Group LLC Payroll & Benefits 2/6/2026 24,354 SIR Properties Trust The RMR Group LLC Payroll & Benefits 2/27/2026 30,609 SIR Properties Trust The RMR Group LLC Property Management & Construction Fees 2/6/2026 14,178 SIR Properties Trust The RMR Group LLC Property Management & Construction Fees 2/27/2026 13,817 SIR Redwood City LP The RMR Group LLC Business Management Fee 2/6/2026 8,078 SIR Redwood City LP The RMR Group LLC Business Management Fee 2/27/2026 8,078 SIR Redwood City LP The RMR Group LLC Maintenance & Other Expenses 2/6/2026 455 SIR Redwood City LP The RMR Group LLC Maintenance & Other Expenses 2/20/2026 175 SIR Redwood City LP The RMR Group LLC Maintenance & Other Expenses 2/27/2026 127 SIR Redwood City LP The RMR Group LLC Payroll & Benefits 2/6/2026 5,314 SIR Redwood City LP The RMR Group LLC Payroll & Benefits 2/27/2026 8,319 Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 49 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img050.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Legal Entity Party Name Description Date Sum of Amount SIR Redwood City LP The RMR Group LLC Property Management & Construction Fees 2/6/2026 26,806 SIR REIT New Braunfels LLC The RMR Group LLC Business Management Fee 2/6/2026 3,576 SIR REIT New Braunfels LLC The RMR Group LLC Business Management Fee 2/27/2026 3,576 SIR REIT New Braunfels LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 2,226 SIR REIT New Braunfels LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 303 SIR REIT New Braunfels LLC The RMR Group LLC Payroll & Benefits 2/6/2026 9,556 SIR REIT New Braunfels LLC The RMR Group LLC Payroll & Benefits 2/27/2026 14,414 SIR REIT New Braunfels LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 8,746 SIR REIT New Braunfels LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 4,444 SIR REIT Plano LLC The RMR Group LLC Business Management Fee 2/6/2026 5,725 SIR REIT Plano LLC The RMR Group LLC Business Management Fee 2/27/2026 5,725 SIR REIT Plano LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 171 SIR REIT Plano LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 1,526 SIR REIT Plano LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 319 SIR REIT Plano LLC The RMR Group LLC Payroll & Benefits 2/6/2026 15,627 SIR REIT Plano LLC The RMR Group LLC Payroll & Benefits 2/27/2026 23,359 SIR REIT Plano LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 13,511 SIR REIT Plano LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 53,920 SIR San Jose LLC The RMR Group LLC Business Management Fee 2/6/2026 8,007 SIR San Jose LLC The RMR Group LLC Business Management Fee 2/27/2026 8,007 SIR San Jose LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 95 SIR San Jose LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 143 SIR San Jose LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 46 SIR San Jose LLC The RMR Group LLC Payroll & Benefits 2/6/2026 3,839 SIR San Jose LLC The RMR Group LLC Payroll & Benefits 2/27/2026 5,874 SIR San Jose LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 9,891 SIR San Jose LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 9,672 Twelve24 Atlanta LLC The RMR Group LLC Business Management Fee 2/6/2026 38,549 Twelve24 Atlanta LLC The RMR Group LLC Business Management Fee 2/27/2026 38,549 Twelve24 Atlanta LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 572 Twelve24 Atlanta LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 1,136 Twelve24 Atlanta LLC The RMR Group LLC Payroll & Benefits 2/6/2026 26,483 Twelve24 Atlanta LLC The RMR Group LLC Payroll & Benefits 2/27/2026 40,576 Twelve24 Atlanta LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 39,771 Twelve24 Atlanta LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 37,127 West Java Sunnyvale LLC The RMR Group LLC Business Management Fee 2/6/2026 6,306 West Java Sunnyvale LLC The RMR Group LLC Business Management Fee 2/27/2026 6,306 West Java Sunnyvale LLC The RMR Group LLC Maintenance & Other Expenses 2/6/2026 95 West Java Sunnyvale LLC The RMR Group LLC Maintenance & Other Expenses 2/20/2026 137 West Java Sunnyvale LLC The RMR Group LLC Maintenance & Other Expenses 2/27/2026 46 West Java Sunnyvale LLC The RMR Group LLC Payroll & Benefits 2/6/2026 3,422 West Java Sunnyvale LLC The RMR Group LLC Payroll & Benefits 2/27/2026 5,194 West Java Sunnyvale LLC The RMR Group LLC Property Management & Construction Fees 2/6/2026 11,447 West Java Sunnyvale LLC The RMR Group LLC Property Management & Construction Fees 2/27/2026 11,447 /s/ John R. Castellano March 31, 2026 Signature of Authorized Individual Date John R. Castellano Chief Restructuring Officer Printed Name of Authorized Individual Title of Authorized Individual Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 50 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img051.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: February 1, 2026 through February 28, 2026 Debtors Support Documentation to MOR - 6 Schedule of Post-Petition Tax Payments For the period 2/1/2026 through 2/28/2026 The Debtors hereby submit this attestation regarding postpetition tax payments during the period of February 1, 2026 through February 28, 2026. The Debtors believe that they are current with respect to any postpetition Taxes and Fees that have come due. /s/ John R. Castellano March 31, 2026 Signature of Authorized Individual Date John R. Castellano Chief Restructuring Officer Printed Name of Authorized Individual Title of Authorized Individual Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 51 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img052.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: February 1, 2026 through February 28, 2026 Debtors Support Documentation to MOR - 7 Schedule of Post-Petition Borrowing For the period 2/1/2026 through 2/28/2026 The Debtors hereby submit this attestation regarding postpetition borrowing during the period of February 1, 2026 through February 28, 2026. /s/ John R. Castellano March 31, 2026 Signature of Authorized Individual Date John R. Castellano Chief Restructuring Officer Printed Name of Authorized Individual Title of Authorized Individual On November 5, 2025, the Bankruptcy Court entered the Interim Order Pursuant to Sections 105, 361, 362, 363, and 364 of the Bankruptcy Code and Rules 2002, 4001, 6004, and 9014 of the Federal Rules of Bankruptcy Procedure (I) Authorizing the Debtors to Use Cash Collateral and Obtain Secured Postpetition Financing; (II) Granting Liens and Superpriority Administrative Claims; (III) Providing Adequate Protection; (IV) Scheduling a Final Hearing; and (V) Granting Related Relief [Docket No. 150] (the "Interim DIP Order") authorizing the Debtors to enter into the DIP Documents (as defined in the Interim DIP Order) and obtain post-petition borrowing thereunder. On November 6, 2025, in accordance with the Interim DIP Order, the Debtors drew $10 million under the DIP Facility, net any fees payable to the DIP Agent and the DIP Lenders (each as defined in the Interim DIP Order). The Debtors received $9.7 million on November 6, 2025 into their Segregated Account (as defined in the Interim DIP Order). The Bankruptcy Court held the Final Hearing (as defined in the Final DIP Order) on January 28, 2026 and January 29, 2026, and on February 4, 2026, entered the Final Order Pursuant to Sections 105, 361, 362, 363, and 364 of the Bankruptcy Code and Rules 2002, 4001, 6004, and 9014 of the Federal Rules of Bankruptcy Procedure (I) Authorizing the Debtors to Use Cash Collateral and Obtain Secured Postpetition Financing; (II) Granting Liens and Superpriority Administrative Claims; (III) Providing Adequate Protection; and (IV) Granting Related Relief (the "Final DIP Order"). By February 6, 2026, in accordance with the Final DIP Order, the Debtors drew $75 million under the DIP Facility. The Debtors received $64.3 million on February 6, 2026 into their Segregated Account, net any fees payable to the DIP Agent and the DIP Lenders and the amount of the Tranche A2 Term Loan (as defined in the Final DIP Order). The remaining $10.7 million amount of the Tranche A2 Term Loan was syndicated to eligible participants of the DIP Facility. The syndication process terminated on February 26, 2026, at 5:00 p.m. New York City time, and the Debtors received the $10.7 million Tranche A2 Term Loan on March 13, 2026. Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 52 of 53 |

---

---

| | |
|:---|:---|
| &nbsp;&nbsp;![GRAPHIC](tm2610825d1_ex99-2img053.jpg) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States Bankruptcy Court Southern District of Texas Houston Division In re: Case No. 25-90530 (CML) Office Properties Income Trust, et al. Reporting Period: February 1, 2026 through February 28, 2026 Debtors Support Documentation to MOR - 8 Bank Statements and Bank Reconciliations For the period 2/1/2026 through 2/28/2026 The Debtors hereby submit this attestation regarding bank account reconciliations in lieu of providing copies of bank reconciliations and journal entries. /s/ John R. Castellano March 31, 2026 Signature of Authorized Individual Date John R. Castellano Chief Restructuring Officer Printed Name of Authorized Individual Title of Authorized Individual The Debtors' standard practice is to ensure that bank reconciliations are completed as part of the month end close each reporting period. I attest that each of the Debtors' bank accounts has been reconciled in accordance with their standard practices. The Debtors have seperately submitted bank statements for the Debtors' bank accounts covering the periods of February 1, 2026 through February 28, 2026 to the US Trustee. Case 25-90530 Document 1066 Filed in TXSB on 03/31/26 Page 53 of 53 |

---