Related-Party and Party in Interest Transactions |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| SIMON PROPERTY GROUP AND ADOPTING ENTITIES MATCHING SAVINGS PLAN | |
| Related-Party and Party in Interest Transactions | |
| Related-Party and Party in Interest Transactions | 5. Related-Party and Party in Interest Transactions The Plan holds units of common/collective trust funds managed by Mercer, the investment advisor of the Plan. This Plan also invests in the common stock of SPG. These transactions qualify as party-in-interest transactions; however, they are exempt from the prohibited transaction rules under ERISA. During 2025, the Plan received $1,632,678 in common stock dividends from SPG. |