Dividend History

QUALIFIED NOTICE

This notice is intended to be a qualified notice described in Section 1.1446-4(b)(4) and 1.1446(f)-4(b)(3) of the United States Treasury Regulations. Empire State Realty OP, L.P. (the “Partnership”) is engaged in a trade or business within the United States during its current taxable period from January 1, 2024 to June 30, 2024. 100% of the distribution payable for this period is attributable to income effectively connected with a trade or business in the United States and is subject to withholding under Section 1446 of the United States Internal Revenue Code. Accordingly, the Partnership's distributions to non-U.S. investors are subject to federal income tax withholding at the highest applicable effective tax rate.

Pursuant to United States Treasury Regulation Section 1.1446(f)-4(c)(2)(iii) on amounts realized, one hundred percent (100.00%) of the distribution is in excess of cumulative net income. Nominees, and not the Partnership, are treated as the withholding agents responsible for withholding on the distributions received by them on behalf of non-U.S. investors.