2023 SIMON® Annual Report

Simon Property Group, Inc. Simon Property Group, L.P. Annual Report on Form 10-K

December 31, 2023 TABLE OF CONTENTS

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Part I

1. Business ..................................................................... 1A. Risk Factors .................................................................. 1B. Unresolved Staff Comments ..................................................... 1C. Cybersecurity ................................................................. 2. Properties .................................................................... 3. Legal Proceedings ............................................................. 4. MineSafetyDisclosures......................................................... 5. Market for Registrant’s Common Equity, Related Stockholder Matters, and Issuer PurchasesofEquitySecurities.................................................. 6. Reserved..................................................................... 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations ... 7A. Quantitative and Qualitative Disclosure About Market Risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Financial Statements and Supplementary Data ...................................... 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure .. 9A. Controls and Procedures ........................................................ 9B. Other Information .............................................................. Part II 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections. . . . . . . . . . . . . . . . . . . . . 10. Directors, Executive Officers and Corporate Governance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Executive Compensation ........................................................ 12. Security Ownership of Certain Beneficial Owners and Management and Related StockholderMatters........................................................... 13. Certain Relationships and Related Transactions and Director Independence .............. 14. PrincipalAccountantFeesandServices............................................ Part III

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11 26 26 27 56 56 57 58 59 77 78

135 135 137 137 137 137 137 137 137

Part IV

15. Exhibits and Financial Statement Schedules ........................................ 16. Form 10-K Summary ...........................................................

139 139

Signatures ............................................................................

146

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