Broadstone Net Lease Announces Tax Treatment of 2024 Dividends
Broadstone Net Lease (NYSE: BNL) has announced the income tax allocation of its 2024 common stock dividends. The company will distribute four quarterly dividends throughout 2024: $0.285 per share for Q1 (payment date: January 12) and Q2 (payment date: April 15), followed by $0.290 per share for Q3 (payment date: July 15) and Q4 (payment date: October 15).
For each dividend payment, the tax treatment breakdown shows that approximately 62% qualifies as ordinary dividends and Section 199A dividends, while about 38% represents nondividend distributions (return of capital). No portion of the dividends qualifies as capital gain distributions, unrecaptured Section 1250 gain, or Section 897 capital gain.
Broadstone Net Lease (NYSE: BNL) ha annunciato l'allocazione fiscale dei dividendi sulle azioni ordinarie per il 2024. L'azienda distribuirà quattro dividendi trimestrali nel corso del 2024: $0.285 per azione per il primo trimestre (data di pagamento: 12 gennaio) e il secondo trimestre (data di pagamento: 15 aprile), seguiti da $0.290 per azione per il terzo trimestre (data di pagamento: 15 luglio) e il quarto trimestre (data di pagamento: 15 ottobre).
Per ogni pagamento di dividendo, la ripartizione del trattamento fiscale mostra che circa il 62% è considerato dividendi ordinari e dividendi ai sensi della Sezione 199A, mentre circa il 38% rappresenta distribuzioni non di dividendi (ritorno di capitale). Nessuna parte dei dividendi è qualificata come distribuzioni di guadagni in conto capitale, guadagni non recapturati della Sezione 1250, o guadagni in conto capitale della Sezione 897.
Broadstone Net Lease (NYSE: BNL) ha anunciado la asignación fiscal de sus dividendos de acciones ordinarias para 2024. La compañía distribuirá cuatro dividendos trimestrales a lo largo de 2024: $0.285 por acción para el primer trimestre (fecha de pago: 12 de enero) y el segundo trimestre (fecha de pago: 15 de abril), seguido de $0.290 por acción para el tercer trimestre (fecha de pago: 15 de julio) y el cuarto trimestre (fecha de pago: 15 de octubre).
Para cada pago de dividendo, la desagregación del tratamiento fiscal muestra que aproximadamente el 62% califica como dividendos ordinarios y dividendos de la Sección 199A, mientras que aproximadamente el 38% representa distribuciones no dividendos (retorno de capital). Ninguna parte de los dividendos califica como distribuciones de ganancias de capital, ganancias no recapturadas de la Sección 1250, o ganancias de capital de la Sección 897.
브로드스톤 넷 리스(Broadstone Net Lease, NYSE: BNL)는 2024년 보통주 배당금의 소득세 할당을 발표했습니다. 이 회사는 2024년 동안 네 번의 분기 배당금을 배포할 예정입니다: $0.285 주당 첫 분기(지급일: 1월 12일) 및 두 번째 분기(지급일: 4월 15일), 그 뒤를 이어 $0.290 주당 세 번째 분기(지급일: 7월 15일) 및 네 번째 분기(지급일: 10월 15일)입니다.
각 배당금 지급에 대해 세금 처분 내역은 약 62%가 일반 배당금 및 섹션 199A 배당금으로 분류되는 반면, 약 38%는 비배당 분배(자본 반환)를 나타냅니다. 배당금의 어느 부분도 자본 이득 분배, 비회수 섹션 1250 이득 또는 섹션 897 자본 이득으로 분류되지 않습니다.
Broadstone Net Lease (NYSE: BNL) a annoncé l'allocation fiscale de ses dividendes d'actions ordinaires pour 2024. L'entreprise distribuera quatre dividendes trimestriels tout au long de 2024 : $0.285 par action pour le premier trimestre (date de paiement : 12 janvier) et le deuxième trimestre (date de paiement : 15 avril), suivis par $0.290 par action pour le troisième trimestre (date de paiement : 15 juillet) et le quatrième trimestre (date de paiement : 15 octobre).
Pour chaque paiement de dividende, la répartition du traitement fiscal montre qu'environ 62% est considéré comme des dividendes ordinaires et des dividendes de la section 199A, tandis qu'environ 38% représente des distributions non de dividendes (retour de capital). Aucune partie des dividendes ne qualifie comme des distributions de gains en capital, des gains non réalisés de la section 1250, ou des gains en capital de la section 897.
Broadstone Net Lease (NYSE: BNL) hat die steuerliche Zuordnung seiner Dividenden für Stammaktien für 2024 bekannt gegeben. Das Unternehmen wird im Laufe von 2024 vier vierteljährliche Dividenden ausschütten: $0.285 pro Aktie für Q1 (Zahlungsdatum: 12. Januar) und Q2 (Zahlungsdatum: 15. April), gefolgt von $0.290 pro Aktie für Q3 (Zahlungsdatum: 15. Juli) und Q4 (Zahlungsdatum: 15. Oktober).
Für jede Dividendenzahlung zeigt die steuerliche Aufschlüsselung, dass etwa 62% als ordentliche Dividenden und Section 199A-Dividenden qualifizieren, während etwa 38% nicht als Dividendenverteilung (Kapitalrückzahlung) angesehen werden. Kein Teil der Dividenden qualifiziert sich als Kapitalgewinnausschüttung, nicht rückgeführter Gewinn nach Section 1250 oder Gewinn nach Section 897.
- Consistent quarterly dividend payments throughout 2024
- Slight dividend increase from $0.285 to $0.290 per share in second half of 2024
- 62% of distributions qualify for Section 199A tax treatment
- 38% of distributions classified as return of capital, potentially indicating earnings don't fully cover dividend payments
Common Stock – CUSIP number 11135E203 |
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FORM 1099-DIV |
Box 1a |
Box 2a |
Box 2b |
Box 2f |
Box 3 |
Box 5 |
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Record
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Payment
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Distribution
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Ordinary
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Capital Gain
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Unrecaptured
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Section 897
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Nondividend
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Section 199A
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12/29/2023 |
01/12/2024 |
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03/29/2024 |
04/15/2024 |
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06/28/2024 |
07/15/2024 |
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09/30/2024 |
10/15/2024 |
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- Return of Capital.
About Broadstone Net Lease, Inc.
BNL is an industrial-focused, diversified net lease REIT that invests in primarily single-tenant commercial real estate properties that are net leased on a long-term basis to a diversified group of tenants. Utilizing an investment strategy underpinned by strong fundamental credit analysis and prudent real estate underwriting, as of September 30, 2024, BNL’s diversified portfolio consisted of 773 individual net leased commercial properties with 766 properties located in 44 U.S. states and seven properties located in four Canadian provinces across the industrial, restaurant, retail, healthcare, and office property types.
View source version on businesswire.com: https://www.businesswire.com/news/home/20250124437159/en/
Company Contact:
Brent Maedl
Director, Corporate Finance & Investor Relations
brent.maedl@broadstone.com
585.382.8507
Source: Broadstone Net Lease, Inc.
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