Empire State Realty OP(FISK) - 2023 Q4 - Annual Report

Debt consisted of the following as of December 31, 2023 and 2022 (amounts in thousands): F-18 If we are treated as a corporation for U.S. federal income tax purposes, we will be subject to entity-level U.S. federal income tax, and ESRT will cease to qualify as a REIT. Your ability to deduct certain losses allocated from us may be subject to limitations. We may elect to pay down our secured debt or refinance such debt with unsecured debt, which may reduce the amount of our liabilities allocable to a holder o ...