On November 6, 2026, Benchmark 2026-B44 Mortgage Trust filed a Current Report on Form 8-K with the Securities and Exchange Commission. The filing details the formation of a new trust and the sale of commercial mortgage-backed securities (CMBS) to be issued by the trust.
The trust, known as Benchmark 2026-B44 Mortgage Trust, is a common law trust fund formed under New York law. The Depositor, GS Mortgage Securities Corporation II, entered into agreements to sell the trust’s securities. The trust will issue Commercial Mortgage Pass-Through Certificates, Series 2026-B44, consisting of two categories: Publicly Offered Certificates and Privately Offered Certificates.
The Publicly Offered Certificates have an aggregate initial principal amount of $701,928,000. These will be sold to a group of eight underwriters, including Goldman Sachs & Co. LLC, Citigroup Global Markets Inc., Deutsche Bank Securities Inc., UBS Securities LLC, Barclays Capital Inc., BMO Capital Markets Corp., J.P. Morgan Securities LLC, Academy Securities Inc., and Drexel Hamilton, LLC.
The Privately Offered Certificates have an aggregate initial principal amount of $74,756,003. These will be sold to the same group of underwriters acting as Initial Purchasers. Additionally, the trust will create an uncertificated interest known as the RR Interest.
The closing of these transactions is scheduled for November 20, 2026. The trust’s assets will consist of 63 fixed-rate mortgage loans secured by first liens on 79 commercial, multifamily, and residential cooperative properties. The mortgage loans will be acquired from nine originators, including Goldman Sachs Mortgage Company, Citi Real Estate Funding Inc., German American Capital Corporation, and UBS AG New York Branch.
The trust will be governed by a Pooling and Servicing Agreement dated November 1, 2026. Midland Loan Services, a division of PNC Bank, National Association, will serve as a master servicer, while CWCapital Asset Management LLC will serve as a special servicer. Computershare Trust Company, National Association, will act as the certificate administrator and trustee.
