Item 8.01. Other Events

U.S. Federal Income Tax Considerations

The information included under the heading "U.S. Federal Income Tax Considerations" in Exhibit 99.1 hereto is incorporated by reference herein and supersedes and replaces the information under the heading "U.S. Federal Income Tax Considerations" in the prospectus dated February 23, 2018 (the "Base Prospectus"), which is a part of the Registration Statement on Form S-3 (File No. 333-223199) filed by Simon Property Group, Inc. and Simon Property Group, L.P. with the Securities and Exchange Commission (the "SEC") on February 23, 2018 (the "Registration Statement").





Legal Matters

The information included under the heading "Legal Matters" in Exhibit 99.2 hereto is incorporated by reference herein and supersedes and replaces the information under the heading "Legal Matters" in the Base Prospectus.

Exhibits 5.1 and 8.1 hereto supersede and replace Exhibits 5.1 and 8.1 to the Registration Statement filed with the SEC on February 23, 2018.

Item 9.01. Financial Statements and Exhibits






Financial Statements:



None



Exhibits:



Exhibit No.   Description
  5.1           Opinion of Latham & Watkins LLP
  8.1           Opinion of Latham & Watkins LLP
                Consent of Latham & Watkins LLP (contained in the opinion filed as
  23.1        Exhibit 5.1 hereto)
                Consent of Latham & Watkins LLP (contained in the opinion filed as
  23.2        Exhibit 8.1 hereto)
  99.1          U.S. Federal Income Tax Considerations
  99.2          Legal Matters
              The cover page from this Current Report on Form 8-K formatted in Inline
104           XBRL (included as Exhibit 101)

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