Business Context and Reporting Period
Company: Extra Space Storage Inc.
Filing Type: Form 8-K (Current Report)
Date of Report: June 29, 2018
Principal Executive Offices: Salt Lake City, Utah
Financial Metrics
This filing does not contain financial statements, revenue, profit, cash flow, margin, debt, or liquidity data. The report is limited to legal and tax disclosure updates.
Material Changes
The filing supersedes and replaces the discussion under the heading "U.S. Federal Income Tax Consequences" found in the Company's prospectus dated May 4, 2016, and the prospectus supplement dated May 6, 2016. The new discussion is titled "U.S. Federal Income Tax Considerations" and is provided in Exhibit 99.1.
Guidance, Outlook, and Risks
The filing contains no management guidance, outlook, or specific risk factors beyond the update to tax considerations. The primary purpose is to ensure the accuracy of tax information previously disclosed in connection with the Company's Registration Statement on Form S-3 (File No. 333-211125).
Key Facts for Investor Verification
- Review Exhibit 99.1 ("U.S. Federal Income Tax Considerations") for the updated tax implications for investors.
- Confirm that the previous tax discussion in the May 2016 prospectus is no longer valid.
- Note that this 8-K does not report operational or financial performance for the period ending June 29, 2018.