2022 SIMON® Annual Report

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

December 31, 2022 TABLE OF CONTENTS

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Part I

1. Business ...................................................................... 1A. Risk Factors ................................................................... 1B. Unresolved Staff Comments ...................................................... 2. Properties ..................................................................... 3. Legal Proceedings .............................................................. 4. MineSafetyDisclosures.......................................................... 5. Market for the 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. Qualitative and Quantitative 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 27 56 56 57 58 59 78 79

135 135 137 137 137 137 137 137 137

Part IV

15. Exhibits,andFinancialStatementSchedules......................................... 16. Form 10-K Summary ............................................................

139 139

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

146

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