CBL Properties Announces Tax Reporting Information for Common Stock Dividends

CHATTANOOGA, Tenn.--(BUSINESS WIRE)-- CBL Properties (NYSE:CBL) today announced tax reporting (Federal 1099) information for the 2024 distributions on its Common stock.

The following table summarizes the nature of these cash distributions per share and provides the appropriate Form 1099-DIV box number:

CBL & Associates Properties, Inc., Common Stock
CUSIP# 124830-878
NYSE: CBL

Record Date	Payable Date	Distribution Per Share	2024 Ordinary Dividends (Box 1a)	2024 Qualified Dividends Included In Box 1a (Box 1b)	2024 Capital Gain Distribution (Box 2a)	2024 Non-Dividend Distribution (Box 3)	Section 199A Dividends (Box 5) (1)
03/15/2024	03/29/2024	$0.40	$0.3884934	$0.0000000	$0.0000000	$0.0115066	$0.3884934
06/13/2024	06/28/2024	$0.40	$0.3884934	$0.0000000	$0.0000000	$0.0115066	$0.3884934
09/13/2024	09/30/2024	$0.40	$0.3884934	$0.0000000	$0.0000000	$0.0115066	$0.3884934
11/25/2024	12/11/2024	$0.40	$0.2562391	$0.0163903	$0.1377561	$0.0060048	$0.2398488
Totals		$1.60	$1.4217193	$0.0163903	$ 0.1377561	$0.0405246	$1.4053290
Percentage			88.857%	1.153%	8.610%	2.533%	87.833%

(1)	Under Section 199A, REIT dividends are eligible for a 20% deduction when received by eligible taxpayers. Please consult your tax advisor for proper tax treatment of the dividend distribution. These amounts are a subset of, and included in, the amounts in Box 1a.

No Alternative Minimum Taxable Income adjustment is included in the current year for the recipients of the above distributions.

Section 1061 Disclosure

Pursuant to Treas. Reg. § 1.1061-6(c), CBL Properties is disclosing below two additional amounts related to the capital gain dividends reported in Form 1099-DIV Box 2a, Total Capital Gain Distr. for purposes of section 1061 of the Internal Revenue Code. Section 1061 is generally applicable to direct and indirect holders of “applicable partnership interests.”

Record Date	Payable Date	Section 1061 One-Year Amount Disclosure Per Share (1)	Section 1061 Three-Year Amount Disclosure Per Share (1)
03/15/2024	03/29/2024	$0.0000000	$0.0000000
06/13/2024	06/28/2024	$0.0000000	$0.0000000
09/13/2024	09/30/2024	$0.0000000	$0.0000000
11/25/2024	12/11/2024	$0.1377561	$0.1377561
Totals		$0.1377561	$0.1377561

(1)	Represents the amount per share to be reported in Box 2a applicable to the One-Year and Three-Year amounts.

Supplementary Information for Non-U.S. Shareholders:

Record Date	Payable Date	Section 897 Ordinary Dividends (Box 2e) (1)	Section 897 Capital Gain (Box 2f) (1)
03/15/2024	03/29/2024	$0.0000000	$0.0000000
06/13/2024	06/28/2024	$0.0000000	$0.0000000
09/13/2024	09/30/2024	$0.0000000	$0.0000000
11/25/2024	12/11/2024	$0.0535016	$0.1377561
Totals		$0.0535016	$0.1377561

(1)	Represent the amount per share to be reported in Box 2e and 2f on Form 1099-DIV.

This information represents FINAL income allocations.

About CBL Properties

Headquartered in Chattanooga, TN, CBL Properties owns and manages a national portfolio of market-dominant properties located in dynamic and growing communities. CBL’s owned and managed portfolio is comprised of 91 properties totaling 57.7 million square feet across 21 states, including 55 high-quality enclosed malls, outlet centers and lifestyle retail centers as well as more than 30 open-air centers and other assets. CBL seeks to continuously strengthen its company and portfolio through active management, aggressive leasing and profitable reinvestment in its properties. For more information visit cblproperties.com.

Information included herein contains "forward-looking statements" within the meaning of the federal securities laws. Such statements are inherently subject to risks and uncertainties, many of which cannot be predicted with accuracy and some of which might not even be anticipated. Future events and actual events, financial and otherwise, may differ materially from the events and results discussed in the forward-looking statements. The reader is directed to the Company's various filings with the Securities and Exchange Commission, including without limitation the Company's Annual Report on Form 10-K, and the "Management's Discussion and Analysis of Financial Condition and Results of Operations" included therein, for a discussion of such risks and uncertainties.

CBL_CORP

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Investor Contact: Katie Reinsmidt, EVP & Chief Operating Officer, 423.490.8301, Katie.Reinsmidt@cblproperties.com

Source: CBL Properties