United Hampshire US Real Estate Investment Trust (ODBU) will close its transfer books at 5:00 p.m. on Aug, 24 2026 to determine unitholders’ entitlements to a distribution of 2.16 US cents per unit for the period from Jan, 1 2026 to Jun, 30 2026. The payout, comprising 1.16 US cents of tax-exempt income and 1.00 US cent of capital, is scheduled for disbursement on Sep, 28 2026.

Unitholders who do not submit the required U.S. tax forms by Sep, 15 2026 (validation by Sep, 16 2026) will face a 39.2546 % withholding tax on the tax-exempt income portion. The Singapore components of the distribution are exempt from local income tax, and the capital portion will reduce the Units’ cost base for those subject to Singapore tax on disposal gains.

The Manager has activated its Distribution Reinvestment Plan (DRP), allowing investors to receive the distribution wholly or partly in new Units instead of cash. Notices of Election will be dispatched on Aug, 28 2026, and must be returned to the unit registrar by 5:00 p.m. on Sep, 15 2026. The issue price of the new Units, set at a discount to the ten-day volume-weighted average price up to the record date, will be announced on Aug, 24 2026.

Only unitholders with Singapore-registered addresses may participate in the DRP; overseas investors must provide a Singapore address at least three market days before the record date to be eligible.

Distributions will be paid in Singapore dollars by default. Investors wishing to receive U.S. dollars must submit a Distribution Election Notice by Sep, 15 2026 and opt out of the Central Depository’s Currency Conversion Service at least three business days before the payment date.

Trading in UHREIT units will commence ex-dividend at 9:00 a.m. on Aug, 21 2026, and the new DRP Units are expected to be issued, credited and listed on the SGX on Sep, 28 2026.