NATIONAL HEALTH INVESTORS, INC. (NYSE:NHI) Files An 8-K Other Events
Item 8.01. Other Events.

The information included in Exhibit 99.1 (the “Tax Exhibit”) to this Current Report on Form 8-K provides a summary of certain material federal income tax considerations relevant to an investment in the securities of National Health Investors, Inc. (the “Company”). The information in the Tax Exhibit supplements the discussion contained under the heading “Federal Income Tax Considerations and Consequences of Your Investment” contained in or incorporated by reference into prospectuses, and the discussion contained under the heading “Certain U.S. Federal Income Tax Considerations” contained in any prospectus supplement, filed by the Company under the Securities Act of 1933 prior to the date of this Current Report on Form 8-K, and the Tax Exhibit shall be deemed incorporated by reference into each such registration statement and shall supersede such discussions to the extent they are inconsistent with the Tax Exhibit.

The Company is also filing this Form 8-K to supplement the risk factors previously disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 (the “2017 Annual Report”). The following risk factor supplements the risk factors contained in the 2017 Annual Report and should be read in conjunction with the disclosures contained therein.

Legislative, regulatory, or administrative changes could adversely affect us or our security holders.

The tax laws or regulations governing REITs or the administrative interpretations thereof may be amended at any time. We cannot predict if or when any new or amended law, regulation, or administrative interpretation will be adopted, promulgated, or become effective, and any such change may apply retroactively. We and our security holders may be adversely affected by any new or amended law, regulation, or administrative interpretation.

On December 22, 2017, the Tax Cuts and Jobs Act was enacted. The Tax Cuts and Jobs Act makes significant changes to the U.S. federal income tax rules related to the taxation of individuals and corporations, generally effective for taxable years beginning after December 31, 2017. In addition to reducing corporate and non-corporate tax rates, the Tax Cuts and Jobs Act eliminates and restricts various deductions and limits the ability to utilize net operating losses. Most of the changes applicable to individuals are temporary and apply only to taxable years beginning after December 31, 2017, and before January 1, 2026. The Tax Cuts and Jobs Act makes numerous large and small changes to the tax rules that do not affect REITs directly but may affect our security holders and may indirectly affect us.

Prospective investors are urged to consult with their tax advisors with respect to the status of the Tax Cuts and Jobs Act and any other regulatory or administrative developments and proposals and their potential effect on investment in our securities.

Item 9.01. Financial Statements and Exhibits.

(d)Exhibits.

Exhibit Index

NATIONAL HEALTH INVESTORS INC Exhibit
EX-99.1 2 ex99_1-01.htm EXHIBIT 99.1 ADDITIONAL MATERIAL FEDERAL INCOME TAX CONSIDERATIONS Exhibit Exhibit 99.1ADDITIONAL MATERIAL FEDERAL INCOME TAX CONSIDERATIONSThe following discussion summarizes our taxation and the material federal income tax consequences associated with an investment in our securities. This discussion supplements and updates the discussions contained in the applicable prospectus under the heading “Federal Income Tax Considerations and Consequences of Your Investment” and in any applicable prospectus supplement and supersedes such discussions to the extent inconsistent with such discussions. The tax treatment of security holders will vary depending upon the holder’s particular situation,…
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About NATIONAL HEALTH INVESTORS, INC. (NYSE:NHI)

National Health Investors, Inc. is a self-managed real estate investment trust (REIT) specializing in sale-leaseback, joint-venture, mortgage and mezzanine financing of need-driven and discretionary senior housing and medical investments. The Company is engaged in the business of owning and financing healthcare properties. Its portfolio consists of real estate investments in independent living facilities, assisted living facilities, entrance-fee communities, senior living campuses, skilled nursing facilities, specialty hospitals and medical office buildings. Its other investments include mortgages and notes, and marketable securities. It has investments in real estate and mortgage, and other notes receivable involving approximately 190 facilities located in over 30 states. These investments involve approximately 120 senior housing properties, over 70 skilled nursing facilities, approximately three hospitals, over two medical office buildings and other notes receivable.