Iron Mountain Incorporated (Delaware) filed SEC Form 8-K: Other Events, Financial Statements and Exhibits
UNITED
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SECURITIES AND EXCHANGE COMMISSION
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FORM
CURRENT REPORT
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TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
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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. ¨
| Item 8.01. | Other Events. |
Iron Mountain Incorporated, or the Company, is filing as Exhibit 99.1 (which is incorporated by reference herein) a description of the material United States federal income tax considerations relating to the Company’s qualification and taxation as a real estate investment trust for United States federal income tax purposes and the acquisition, ownership and disposition of the Company’s stock. This description contained in Exhibit 99.1 replaces and supersedes prior descriptions of the federal income tax treatment of the Company and its stockholders to the extent they are inconsistent with the description contained in this Form 8-K and any reference to a prior description shall be deemed to be a reference to this description.
| Item 9.01. | Financial Statements and Exhibits. |
(d) Exhibits
| 8.1 | Opinion of Sullivan & Worcester LLP as to tax matters. (Filed herewith.) |
| 23.1 | Consent of Sullivan & Worcester LLP (contained in Exhibit 8.1). |
| 99.1 | Material United States Federal Income Tax Considerations. (Filed herewith.) |
| 104 | The cover page from this Current Report on Form 8-K, formatted as Inline XBRL. |
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.
| IRON MOUNTAIN INCORPORATED | ||
| By: | /s/ Michelle Altamura | |
| Name: | Michelle Altamura | |
| Title: | Executive Vice President, General Counsel and Secretary | |
Date: February 14, 2025