Core Viewpoint - Aimco announced the federal income tax allocation of its 2025 distributions for Class A Common Stock, detailing the distribution amounts and their tax implications [1][2]. Distribution Summary - The distribution per share for the record date of January 14, 2025, is $0.60, with a total capital gain distribution of 100% and an unrecaptured Section 1250 gain of 33.7355% [1]. - For the record date of September 30, 2025, the distribution per share is $2.23, also with a total capital gain distribution of 100% and an unrecaptured Section 1250 gain of 33.7355% [1]. - The annual distribution totals $2.83, with 100% classified as total ordinary dividends and capital gains [1]. Tax Information - Aimco's tax return for the year ending December 31, 2025, has not been filed yet, and the income tax character of the distributions is based on the best available information [3]. - The state and local taxation of real estate investment trust distributions may differ from federal tax laws, and shareholders are encouraged to consult their tax advisors [3]. Strategic Review and Future Considerations - The 2025 distributions were made prior to Aimco's Board concluding its strategic review and the announcement of a special stockholder meeting regarding the "Plan of Sale and Liquidation" [4]. - Shareholders should refer to Aimco's Definitive Proxy Statement filed with the SEC for future tax considerations related to the proposed plan [4]. Additional Information - Aimco has filed a proxy statement regarding the proposed plan of sale and liquidation, which has been sent to all shareholders [5]. - Shareholders can access the proxy statement and other documents filed with the SEC for free through the SEC's website or Aimco's investor relations [6]. Company Overview - Aimco is a diversified real estate company focused on value-add and opportunistic investments in the U.S. multifamily sector, aiming to create substantial value for investors and communities [9].

Core Points - Elme Communities has announced a special liquidating distribution of $14.67 per share, to be paid on January 7, 2026, to shareholders of record as of December 22, 2025 [1][2] - This distribution follows the completion of the sale of Elme's 19-property portfolio on November 12, 2025, and is part of a voluntary Plan of Sale and Liquidation approved by shareholders [2][6] Distribution Details - The Special Dividend is more than 25% of the price of Elme's common shares, leading to the NYSE advising that shares will trade with "due bills" from December 22, 2025, to January 7, 2026 [3][4] - Investors must hold shares through the payment date to be eligible for the Special Dividend, with the record date being used for due bill tracking [4][5] Tax Implications - Information regarding the expected U.S. federal income tax consequences of the Special Dividend and additional liquidating distributions is summarized in the Definitive Proxy filed on September 24, 2025 [6] Company Overview - Elme Communities is a multifamily real estate investment trust that owns and operates apartment homes in the Washington, DC metro and the Atlanta metro [7]

Core Viewpoint - Elme Communities has completed the sale of 19 multifamily communities to Cortland Partners for $1.6 billion, marking a significant step in its Plan of Sale and Liquidation approved by shareholders [1][2]. Group 1: Portfolio Sale Details - The portfolio sale was finalized after receiving shareholder approval on October 30, 2025 [1]. - The sale is part of a broader strategy to liquidate all of the Company's assets, including nine remaining multifamily properties and Watergate 600 [2]. Group 2: Financial Arrangements - Following the portfolio sale, Elme entered into a loan agreement with Goldman Sachs for a senior secured term loan of $520 million, maturing on November 9, 2026, with a possible one-year extension [3]. - The term loan will be repaid using the net proceeds from the sales of the properties securing the loan [3]. Group 3: Shareholder Returns - Elme plans to return net proceeds from the portfolio sale and part of the new term loan to shareholders through an initial special liquidating distribution estimated between $14.50 and $14.82 per common share [4]. - The initial distribution is expected to be declared later this year and paid in January 2026, pending Board approval [4]. - Additional distributions may occur at the Board's discretion following future asset sales [4]. Group 4: Management's Focus - The Company aims to maximize shareholder value by monetizing remaining assets and plans to complete all remaining sales by June 2026 [5].