Group 1 - Equity LifeStyle Properties, Inc. announced the tax treatment of its 2025 common stock distributions, detailing the income tax implications for shareholders [1] - The total distribution for 2025 is $2.060000 per share, with $1.963345 allocated to long-term capital gains and $1.876080 classified as taxable dividends [1] - The company owns or has an interest in 455 properties across the United States, comprising 173,341 sites, and operates as a self-administered, self-managed real estate investment trust (REIT) [3] Group 2 - For tax purposes, the common stock distribution with a record date of December 26, 2025, includes a portion considered a distribution made in 2026, amounting to $0.096655 [1] - The One Year Amounts Disclosure and the Three Year Amounts Disclosure for applicable partnership interests are reported as $0.00 per share [2] - Stockholders are advised to consult with tax advisors regarding the specific tax treatment of the distributions received [2]