MID AMERICA APARTMENT COMMUNITIES INC. 8-K

What Happened
Mid‑America Apartment Communities, Inc. (MAA) filed a Current Report on Form 8‑K on February 13, 2026, to provide a revised description of material U.S. federal income tax considerations relating to the Company’s taxation as a real estate investment trust (REIT) and the ownership and disposition of MAA common stock. The revised tax discussion is included as Exhibit 99.1 to the filing and expressly replaces earlier descriptions to the extent they are inconsistent, including the Exhibit 99.1 in the 8‑K filed on February 14, 2025.

Key Details

• Filing date: February 13, 2026 (Current Report on Form 8‑K).
• Exhibit filed: Exhibit 99.1 — "Material U.S. Federal Income Tax Considerations" (new authoritative description).
• The new exhibit supersedes and replaces prior tax descriptions to the extent inconsistent, including the Company’s 8‑K dated February 14, 2025.
• The filing also includes the standard Inline XBRL cover page (Exhibit 104).

Why It Matters
This filing provides the authoritative, updated explanation of how MAA’s REIT status and related U.S. federal income tax rules affect the Company and its shareholders. Investors should rely on the updated Exhibit 99.1 (rather than earlier summaries) when assessing potential tax implications of receiving distributions, holding, or selling MAA shares. As tax consequences can vary by investor, shareholders should review the new tax description and consult their own tax advisors for personalized advice.