Item 8.01. Other Events.

Iron Mountain Incorporated, or the Company, is filing as Exhibit 99.1 (which is incorporated by reference herein) a description of the material United States federal income tax considerations relating to the Company's qualification and taxation as a real estate investment trust for United States federal income tax purposes and the acquisition, ownership and disposition of the Company's stock. This description contained in Exhibit 99.1 replaces and supersedes prior descriptions of the federal income tax treatment of the Company and its stockholders to the extent they are inconsistent with the description contained in this Form 8-K and any reference to a prior description shall be deemed to be a reference to this description.

Item 9.01. Financial Statements and Exhibits.






(d) Exhibits



  8.1     Opinion of Sullivan & Worcester LLP as to tax matters. (Filed
        herewith.)




  23.1     Consent of Sullivan & Worcester LLP (contained in Exhibit 8.1).




  99.1     Material United States Federal Income Tax Considerations. (Filed
         herewith.)

104      Cover Page Interactive Data File (embedded within the Inline XBRL
         document)

© Edgar Online, source Glimpses