Net Lease Office Properties' 10-K Item 1C describes the cybersecurity risk-management program administered by its external Advisor, including board/audit-committee oversight, layered preventive controls (MFA, phishing tests, vulnerability scanning, penetration testing), third-party vendor vetting via a managed security provider, and an incident response plan. The filer states that as of December 31, 2025 it has had no known material cybersecurity incidents, including third-party incidents, in the prior three fiscal years.