Item 5. Other Information.

Rule 10b5-1 Plan Elections

During the three months ended June 30, 2025, no director or officer (as defined in § 240.16a–1(f) of the Exchange Act) of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408 of Regulation S-K.

Recent Tax Law Changes

On July 4, 2025, the OBBBA was enacted into law, which included certain modifications to U.S. tax law, including certain provisions that affect the taxation of REITs and their investors. The OBBBA permanently extended certain provisions that were enacted in the Tax Cuts and Jobs Act of 2017. Such extensions included the permanent extension of the 20% deduction for “qualified REIT dividends” for individuals and other non-corporate taxpayers. The OBBBA also increased the percentage limit under the REIT asset test applicable to taxable REIT subsidiaries (“TRSs”) (the permissible value of TRS securities that a REIT may hold) from 20% to 25% of the value of the REIT’s total assets for taxable years beginning after December 31, 2025. The Company is currently evaluating the provisions of the OBBBA, but does not expect the OBBBA to have a material impact on the Company’s financial position and/or results of operations.

As a result of the OBBBA, the discussion under the heading “United States Federal Income Tax Considerations” in Exhibit 99.1 to this Quarterly Report (incorporated herein by reference) supersedes and replaces the discussion under the heading “United States Federal Income Tax Considerations” in the prospectus dated January 3, 2023, which is part of Kimco Realty Corporation’s and Kimco Realty OP, LLC’s Registration Statement on Form S-3 (Registration Nos. 333-269102 and 333-269102-01) filed with the SEC on January 3, 2023.