Core Viewpoint - AMH announced the tax treatment of its 2025 cash distributions, detailing the classification of quarterly distributions for the year ended December 31, 2025 [1] Distribution Classification - For the quarter ending March 31, 2025, the distribution was classified as follows: - Ordinary Dividend Income: 70.17% - Qualified Dividend Income: 0.88% - Capital Gain Distributions: 28.95% [1] - For the quarter ending June 30, 2025: - Ordinary Dividend Income: 46.57% - Qualified Dividend Income: 1.58% - Capital Gain Distributions: 51.85% [1] - For the quarter ending September 30, 2025: - Ordinary Dividend Income: 46.57% - Qualified Dividend Income: 1.58% - Capital Gain Distributions: 51.85% [1] - For the quarter ending December 31, 2025: - Ordinary Dividend Income: 46.57% - Qualified Dividend Income: 1.58% - Capital Gain Distributions: 51.85% [1] Tax Treatment Details - 100% of the Ordinary Dividend Income is treated as Internal Revenue Code (IRC) Section 199A Qualified REIT Dividend Income, requiring shareholders to hold their REIT shares for at least 45 days for this classification [1] - 31.57% of the capital gain distributions is treated as unrecaptured IRC Section 1250 gain [1] - The tax return for the year ended December 31, 2025, has not yet been filed, and the income tax classification is based on the best available information as of the release date [1] Company Overview - AMH is a leading large-scale integrated owner, operator, and developer of single-family rental homes, focusing on acquiring, developing, renovating, leasing, and managing homes as rental properties [3] - As of September 30, 2025, AMH owned over 61,000 single-family properties across various regions in the United States [4]

Core Points - The company has announced a total distribution of $0.3550 per share for each of the four quarters ending December 31, 2025 [1][2] - The ordinary taxable dividend per share is reported as $0.3371 for each quarter, with qualified taxable dividends also being $0.3371 [1][2] - A return of capital of $0.0179 per share is noted for each quarter [1][2] - The total distribution for the year amounts to $1.4200 per share, with ordinary taxable dividends totaling $1.3484 and a return of capital of $0.0716 [2]

Core Viewpoint - Alexandria Real Estate Equities, Inc. has announced the tax treatment of its 2025 distributions, providing detailed information for stockholders regarding the classification of dividends and capital gains [1][2]. Distribution Details - The company has outlined the per-share distribution amounts for the year 2025, with a consistent distribution of $1.320000 per share for each quarter [1]. - The breakdown of the distribution includes ordinary dividends, capital gains, and return of capital, with specific amounts detailed for each category [1]. Tax Treatment - The tax treatment includes various classifications such as qualified dividends, Section 199A dividends, and unrecaptured Section 1250 gains, which are relevant for stockholders, particularly non-U.S. stockholders owning more than 10% of the company's stock [1][4]. - The total capital gains amount reflects gains from the disposition of U.S. real property interests, which is particularly relevant for certain stockholders [2][4]. Company Overview - Alexandria Real Estate Equities, Inc. is a leading life science REIT, established in 1994, and is recognized for its role in developing collaborative ecosystems in key life science innovation clusters across the U.S. [2]. - The company is listed on the S&P 500 and focuses on making a positive impact in the life science sector [2].

Core Viewpoint - UDR, Inc. has announced the tax status of its 2025 distributions to shareholders, detailing the nature of cash distributions per share and the corresponding IRS Form 1099-DIV box numbers [1][2]. Distribution Summary - For common shares, the total distribution per share for 2025 is $1.715000, with $1.424431 classified as total qualified ordinary dividends [1]. - The preferred shares (Series E) have a total distribution per share of $1.857000, with $1.542371 classified as total qualified ordinary dividends [1]. - The distributions include various components such as capital gains and unrecaptured section 1250 gains, with specific amounts detailed for each payment date [1][2]. Tax Reporting - Shareholders will receive IRS Form 1099-DIV from EQ Shareowner Services, which will report the distributions and their classifications [2]. - The company advises shareholders to consult their tax advisors regarding the federal, state, and local income tax implications of these distributions [3]. Company Overview - UDR, Inc. is a leading multifamily real estate investment trust, managing, buying, selling, developing, and redeveloping real estate properties in targeted U.S. markets [5]. - As of September 30, 2025, UDR owned or had an ownership position in 60,535 apartment homes, including 300 under development [5]. - The company has a history of delivering superior and dependable returns to shareholders over its 53 years of operation [5].

Core Viewpoint - Sun Communities, Inc. has announced the tax treatment of its 2025 common share distributions, detailing the breakdown of taxable dividends and capital gains for shareholders [1][2]. Distribution Details - The company declared multiple distributions in 2025, with the total distribution amounting to $7.960000 per share [1]. - The breakdown of the distributions includes: - Ordinary Taxable Dividend: $2.965154 per share - Qualified Taxable Dividend: $0.000014 per share - Total Capital Gain Distribution: $4.293923 per share [1]. Company Overview - As of September 30, 2025, Sun Communities, Inc. is a Real Estate Investment Trust (REIT) that owns, operates, or has an interest in a portfolio of 501 developed properties, comprising approximately 174,680 developed sites across the United States, Canada, and the United Kingdom [3].

分组1 - The total taxable distribution for 2025 amounts to $1.890 billion, with ordinary dividends contributing $1.807741 billion [1][2] - The qualified dividend portion included in the ordinary dividend is $0.114069 billion, while the 199A dividend is $1.693672 billion [1][2] - The capital gain distribution for the year is reported as $0.082259 billion, with no non-dividend distributions recorded [1][2] 分组2 - The company made multiple distributions throughout 2025, with specific amounts detailed for January, April, July, and October [1][2] - Each distribution includes a breakdown of ordinary dividends, qualified dividends, and capital gain distributions, indicating a consistent payout strategy [1][2] - The ordinary dividend per share for the distributions in January, April, July, and October is consistently set at $0.480 billion, reflecting stable dividend policies [2]