{"url_path":"/sec/cik-0001022344/10-k/2026/item-13","section_key":"item-13","section_title":"Item 13 Certain Relationships and Related Transactions and Director Independence**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-02-25","source_url":"https://www.sec.gov/Archives/edgar/data/1022344/0001104659-26-019419-index.html","accession_number":"0001104659-26-019419","cik":"0001022344","ticker":null,"issuer_name":"SIMON PROPERTY GROUP L P","edgar_url":"https://www.sec.gov/Archives/edgar/data/1022344/0001104659-26-019419-index.html","primary_entity_key":"0001022344","primary_entity_name":"SIMON PROPERTY GROUP L P"},"word_count":514,"has_tables":true,"body_markdown":"**Item 13.    Certain Relationships and Related Transactions and Director Independence**\n\nThe information required by this item is incorporated herein by reference to the definitive proxy statement for Simon’s 2026 annual meeting of stockholders to be filed with the SEC pursuant to Regulation 14A.\n\n​\n\n146\n\n[Table of Contents](#Toc)\n\n**Item ****14. Principal Accountant Fees and Services**\n\nThe information required by this item is incorporated herein by reference to the definitive proxy statement for Simon’s 2026 annual meeting of stockholders to be filed with the SEC pursuant to Regulation 14A.\n\nThe Audit Committee of Simon's Board of Directors pre-approves all audit and permissible non-audit services to be provided by Ernst & Young LLP (PCAOB ID: 42), or Ernst & Young, Simon’s and the Operating Partnership’s independent registered public accounting firm, prior to commencement of services. The Audit Committee has delegated to the Chairman of the Audit Committee the authority to pre-approve specific services up to specified individual and aggregate fee amounts. These pre-approval decisions are presented to the full Audit Committee at the next scheduled meeting after such approvals are made.  We have incurred fees as shown below for services from Ernst & Young as Simon’s and the Operating Partnership’s independent registered public accounting firm and for services provided to our managed consolidated and joint venture properties and our consolidated non-managed properties. Ernst & Young has advised us that it has billed or will bill these indicated amounts for the following categories of services for the years ended December 31, 2025 and 2024, respectively:\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n  ​ ​ ​\n\n​\n\n**2025**\n\n  ​ ​ ​\n\n​\n\n**2024**\n\nAudit Fees (1)\n\n​\n\n**$**\n\n**5,570,000**\n\n​\n\n**$**\n\n5,201,000\n\nAudit Related Fees (2)\n\n​\n\n** **\n\n**6,106,000**\n\n​\n\n** **\n\n6,073,000\n\nTax Fees (3)\n\n​\n\n** **\n\n**250,000**\n\n​\n\n** **\n\n298,000\n\nAll Other Fees\n\n​\n\n** **\n\n**—**\n\n​\n\n** **\n\n—\n\n(1)\n\nAudit Fees include fees for the audits of the financial statements and the effectiveness of internal control over financial reporting and quarterly reviews for Simon and the Operating Partnership and services associated with the related SEC registration statements, periodic reports, and other documents issued in connection with securities offerings.  This category may vary year-over-year and is directly tied to the level of capital market and transaction related activities in any given year.\n\n(2)\n\nAudit-Related Fees include audits of individual or portfolios of properties and schedules to comply with lender, joint venture partner or contract requirements, services related to pre-implementation reviews of certain information technology applications, audit services related to our employee benefit plan, and due diligence services in relation to acquisition-related activity for our managed consolidated and joint venture entities and our consolidated non-managed entities.  Our share of these Audit-Related Fees was approximately 64% for both years ended 2025 and 2024.\n\n(3)\n\nTax Fees include fees for international and other tax consulting services, tax due diligence and tax return compliance services associated with the tax returns for certain managed joint ventures as well as other miscellaneous tax compliance services.  Our share of these Tax Fees was approximately 64% and 70% for 2025 and 2024, respectively.\n\n​\n\n147\n\n[Table of Contents](#Toc)\n\n**Part IV**"}