ELS ANNOUNCES TAX TREATMENT OF 2024 DISTRIBUTIONS
Equity LifeStyle Properties (NYSE: ELS) has released details about the tax treatment of its 2024 common stock distributions. The company distributed a total of $1.91 per share throughout 2024, with quarterly payments of $0.4775 per share. Of the total distribution, $1.800728 per share qualified as ordinary taxable dividends and REIT dividends under IRC §199A, while $0.109272 per share was classified as nondividend distribution.
As of October 21, 2024, ELS owned or had interests in 452 properties across the United States, comprising 172,870 sites. The company operates as a self-administered, self-managed REIT headquartered in Chicago.
Equity LifeStyle Properties (NYSE: ELS) ha rilasciato i dettagli riguardanti il trattamento fiscale delle distribuzioni di azioni ordinarie per il 2024. L'azienda ha distribuito un totale di $1.91 per azione durante il 2024, con pagamenti trimestrali di $0.4775 per azione. Della distribuzione totale, $1.800728 per azione è stato qualificato come dividendi ordinari tassabili e dividendi REIT ai sensi dell'IRC §199A, mentre $0.109272 per azione è stato classificato come distribuzione non da dividendo.
Fino al 21 ottobre 2024, ELS possedeva o aveva interessi in 452 proprietà negli Stati Uniti, comprendenti 172.870 siti. L'azienda opera come un REIT autogestito e amministrato, con sede a Chicago.
Equity LifeStyle Properties (NYSE: ELS) ha dado a conocer los detalles sobre el tratamiento fiscal de sus distribuciones de acciones comunes para 2024. La compañía distribuyó un total de $1.91 por acción a lo largo de 2024, con pagos trimestrales de $0.4775 por acción. Del total de la distribución, $1.800728 por acción calificó como dividendos ordinarios sujetos a impuestos y dividendos REIT bajo el IRC §199A, mientras que $0.109272 por acción fue clasificado como distribución no de dividendos.
Hasta el 21 de octubre de 2024, ELS poseía o tenía intereses en 452 propiedades en los Estados Unidos, comprendiendo 172,870 sitios. La empresa opera como un REIT autogestionado y autoadministrado con sede en Chicago.
Equity LifeStyle Properties (NYSE: ELS)는 2024년 일반 주식 배당의 세금 처치에 대한 세부 정보를 발표했습니다. 회사는 2024년 동안 주당 $1.91을 배분했으며, 분기별 지급은 주당 $0.4775입니다. 총 배당금 중 주당 $1.800728는 IRC §199A에 따른 일반 과세 배당금 및 REIT 배당금으로 자격을 갖추었고, 주당 $0.109272는 비배당 분배로 분류되었습니다.
2024년 10월 21일 기준으로 ELS는 미국 전역에서 452개의 부동산을 소유하거나 그에 대한 지분을 보유하고 있으며, 총 172,870개 사이트를 포함합니다. 이 회사는 시카고에 본사를 둔 자율 관리형 REIT로 운영됩니다.
Equity LifeStyle Properties (NYSE: ELS) a publié des détails concernant le traitement fiscal de ses distributions d'actions ordinaires pour 2024. L'entreprise a distribué un total de $1.91 par action tout au long de 2024, avec des paiements trimestriels de $0.4775 par action. Sur le montant total distribué, $1.800728 par action a été qualifié de dividendes ordinaires imposables et de dividendes REIT selon l'IRC §199A, tandis que $0.109272 par action a été classé comme distribution non-dividende.
Au 21 octobre 2024, ELS possédait ou avait des intérêts dans 452 propriétés aux États-Unis, comprenant 172,870 sites. L'entreprise fonctionne en tant que REIT autogéré et administré, basé à Chicago.
Equity LifeStyle Properties (NYSE: ELS) hat Einzelheiten zur steuerlichen Behandlung ihrer Ausschüttungen für Stammaktien im Jahr 2024 veröffentlicht. Das Unternehmen hat im Jahr 2024 insgesamt $1.91 pro Aktie ausgezahlt, mit vierteljährlichen Zahlungen von $0.4775 pro Aktie. Von der gesamten Ausschüttung qualifizierten sich $1.800728 pro Aktie als ordentliche steuerpflichtige Dividenden und REIT-Dividenden gemäß IRC §199A, während $0.109272 pro Aktie als nicht-dividenden Ausschüttung klassifiziert wurde.
Bis zum 21. Oktober 2024 hatte ELS Eigentum oder Interessen an 452 Immobilien in den Vereinigten Staaten, die 172.870 Standorte umfassen. Das Unternehmen fungiert als selbstverwalteter und selbstgesteuerter REIT mit Hauptsitz in Chicago.
- Consistent quarterly dividend payments of $0.4775 per share throughout 2024
- Substantial property portfolio of 452 properties with 172,870 sites
- None.
Insights
The tax treatment breakdown of ELS's 2024 distributions reveals important insights for investors. The
The company's disciplined approach is evident in their steady quarterly distribution schedule and substantial property portfolio. With 452 properties and 172,870 sites, ELS demonstrates strong operational scale in the manufactured home and RV resort sector. The minimal nondividend distribution component (
For tax planning purposes, investors should note that while the final distribution was declared in 2024, it's payable in January 2025, following standard REIT distribution patterns. The explicit disclosure regarding section 1061 (Three-Year Holding Period) having zero impact is particularly relevant for investment partnerships and fund managers, indicating clean tax treatment for carried interest considerations.
Common Stock (CUSIP No. 29472R108)
Record | Payable | Distribution | Total | Ordinary | Nondividend | Qualified REIT |
03/28/2024 | 04/12/2024 | |||||
06/28/2024 | 07/12/2024 | |||||
09/27/2024 | 10/11/2024 | |||||
12/27/2024 | 01/10/2025 | |||||
TOTALS |
Pursuant to Treas. Reg. § 1.1061-6(c), we report that for purposes of section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are both
Stockholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from us.
As of October 21, 2024, we owned or had an interest in 452 properties located predominantly in
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SOURCE Equity Lifestyle Properties, Inc.
FAQ
What is the total dividend distribution per share for ELS in 2024?
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