Net Lease Office Properties Announces Tax Treatment of 2024 Dividends
Net Lease Office Properties (NYSE: NLOP) has disclosed the tax treatment of its 2024 dividends for shareholders. The company announced a distribution of $0.34 per share, with a record date of December 18, 2023, and a payment date of January 29, 2024. The entire distribution ($0.3400000) is classified as nondividend distributions, with no amounts qualifying as ordinary dividends, capital gain distributions, qualified dividends, or other special tax categories.
Shareholders had the flexibility to receive their dividend either in cash or additional NLOP shares, with the cash distribution to 20% of the total dividend amount. NLOP operates as a REIT focusing on high-quality office properties, primarily leased to corporate tenants on a single-tenant net lease basis, with properties located predominantly in the U.S. and two in Europe.
Net Lease Office Properties (NYSE: NLOP) ha comunicato il trattamento fiscale dei suoi dividendi per il 2024 per gli azionisti. L'azienda ha annunciato una distribuzione di $0,34 per azione, con una data di registrazione fissata al 18 dicembre 2023 e una data di pagamento al 29 gennaio 2024. L'intera distribuzione ($0,3400000) è classificata come distribuzioni non dividenti, senza importi qualificati come dividendi ordinari, distribuzioni di guadagni in conto capitale, dividendi qualificati o altre categorie fiscali speciali.
Gli azionisti hanno avuto la flessibilità di ricevere il loro dividendo in contanti o in azioni aggiuntive di NLOP, con la distribuzione in contanti pari al 20% dell'importo totale del dividendo. NLOP opera come un REIT focalizzandosi su proprietà per uffici di alta qualità, principalmente affittate a inquilini aziendali su una base di locazione netta a inquilino singolo, con proprietà situate prevalentemente negli Stati Uniti e due in Europa.
Net Lease Office Properties (NYSE: NLOP) ha revelado el tratamiento fiscal de sus dividendos de 2024 para los accionistas. La compañía anunció una distribución de $0.34 por acción, con una fecha de registro del 18 de diciembre de 2023 y una fecha de pago del 29 de enero de 2024. Toda la distribución ($0.3400000) se clasifica como distribuciones no dividendos, sin montos que califiquen como dividendos ordinarios, distribuciones de ganancias de capital, dividendos calificados u otras categorías fiscales especiales.
Los accionistas tuvieron la flexibilidad de recibir su dividendo ya sea en efectivo o en acciones adicionales de NLOP, siendo la distribución en efectivo del 20% del monto total del dividendo. NLOP opera como un REIT enfocado en propiedades de oficinas de alta calidad, principalmente arrendadas a inquilinos corporativos bajo un contrato de arrendamiento neto a inquilino único, con propiedades ubicadas predominantemente en los Estados Unidos y dos en Europa.
넷 리스 오피스 부동산 (NYSE: NLOP)은 주주를 위한 2024년 배당금의 세무 처리를 발표했습니다. 이 회사는 $0.34 주당 배당금을 2023년 12월 18일로 설정된 기준일과 2024년 1월 29일로 예정된 지급일과 함께 배포한다고 발표했습니다. 전체 배당금($0.3400000)은 배당금이 아닌 배포로 분류되며, 일반 배당금, 자본 이득 배당금, 자격 있는 배당금 또는 기타 특별 세금 카테고리로 적격인 금액은 없습니다.
주주들은 배당금을 현금이나 추가 NLOP 주식으로 받을 수 있는 선택권이 있었으며, 현금 배당금은 총 배당금의 20%에 해당했습니다. NLOP는 고품질 사무실 부동산에 집중하는 REIT로, 주로 단일 세입자 순 임대 계약에 따라 기업 세입자에게 임대되며, 부동산은 주로 미국과 유럽의 두 곳에 위치하고 있습니다.
Net Lease Office Properties (NYSE: NLOP) a divulgué le traitement fiscal de ses dividendes pour 2024 pour les actionnaires. L'entreprise a annoncé une distribution de 0,34 $ par action, avec une date d'enregistrement fixée au 18 décembre 2023 et une date de paiement au 29 janvier 2024. L'ensemble de la distribution (0,3400000 $) est classé comme des distributions non-dividendes, sans montants qualifiés de dividendes ordinaires, de distributions de gains en capital, de dividendes qualifiés ou d'autres catégories fiscales spéciales.
Les actionnaires avaient la flexibilité de recevoir leur dividende en espèces ou en actions supplémentaires de NLOP, la distribution en espèces représentant 20 % du montant total du dividende. NLOP fonctionne comme un REIT se concentrant sur des propriétés de bureaux de haute qualité, principalement louées à des locataires d'entreprise sur la base d'un bail net à locataire unique, avec des propriétés situées principalement aux États-Unis et deux en Europe.
Net Lease Office Properties (NYSE: NLOP) hat die steuerliche Behandlung seiner Dividenden für 2024 für die Aktionäre offengelegt. Das Unternehmen kündigte eine Ausschüttung von 0,34 $ pro Aktie an, mit einem Stichtag am 18. Dezember 2023 und einem Zahlungstermin am 29. Januar 2024. Die gesamte Ausschüttung (0,3400000 $) wird als nicht aus Dividenden stammend klassifiziert, ohne Beträge, die als reguläre Dividenden, Kapitalgewinn-Ausschüttungen, qualifizierte Dividenden oder andere spezielle Steuerkategorien gelten.
Die Aktionäre hatten die Flexibilität, ihre Dividende entweder in bar oder als zusätzliche NLOP-Aktien zu erhalten, wobei die Barausschüttung 20 % des Gesamtbetrags der Dividende beträgt. NLOP fungiert als REIT, der sich auf hochwertige Büroimmobilien konzentriert, die hauptsächlich an gewerbliche Mieter auf Basis von Mietverträgen mit einem einzigen Mieter vermietet werden, wobei sich die Immobilien überwiegend in den USA und zwei in Europa befinden.
- Maintained dividend distribution of $0.34 per share
- Flexible dividend payment option offering either cash or additional shares
- Geographically diversified portfolio across U.S. and Europe
- Focus on high-quality office properties with single-tenant net lease structure
- Cash distribution to 20% of total dividend amount, potentially limiting shareholder liquidity
- Full distribution classified as nondividend distribution, which may impact tax efficiency for some investors
CUSIP 64110Y108
FORM 1099-DIV | Box 1a | Box 2a | Box 3 | Box 1b | Box 2b | Box 2f | Box 5 | ||||
Record | Payment Date | Distribution Per Share | Ordinary Dividends | Capital Gain Distributions | Nondividend Distributions | Qualified Dividends(1) | Unrecaptured Section 1250 Gain(2) | Section 897 Capital Gain(3) | Section 199A Dividends(4) | Section 1061 One-Year Amounts Disclosure(5) | Section 1061 Three-Year Amounts Disclosure(5) |
12/18/23 | 01/29/24 | ||||||||||
(1) | Qualified Dividends is a subset of, and included in, the Taxable Ordinary Dividends amount. |
(2) | Unrecaptured Section 1250 Gain is a subset of, and included in, the Taxable Capital Gain Distributions amount. |
(3) | Section 897 Capital Gain is a subset of, and included in, the Taxable Capital Gain Distributions amount. |
(4) | Section 199A Dividends is a subset of, and included in, the Taxable Ordinary Dividends amount. |
(5) | For the purposes of Section 1061 of the Internal Revenue Code, the "one-year amounts disclosure" and "three-year amounts disclosure" related to the capital gain distributions reported in box 2a are generally applicable to direct and indirect holders of "applicable partnership interests". |
(6) | Shareholders had the option to elect to receive their dividend in the form of cash or additional NLOP shares, with the aggregate amount of cash distributed by NLOP limited to a maximum of |
Net Lease Office Properties
Net Lease Office Properties (NYSE: NLOP) is a publicly traded real estate investment trust that owns a portfolio of high-quality office properties primarily leased to corporate tenants on a single-tenant net lease basis. Tenants operate across a variety of industries and the vast majority of properties are located in the
Institutional Investors:
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Individual Investors:
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Press Contact:
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SOURCE Net Lease Office Properties
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