Equity LifeStyle Properties, Inc. (NYSE: ELS) (referred to herein as
“we,” “us,” and “our”) announced the tax treatment of the 2013 common
and preferred share distributions. The common distributions are adjusted
for the 2-for-1 stock split distributed on July 15, 2013, for holders of
record on July 5, 2013. The following table summarizes the income tax
treatment of our 2013 common distributions. All numbers in the table are
reported on a post-split basis.
Common Shares (CUSIP No. 29472R108)
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Total
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Distribution
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Ordinary
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Long-Term
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Unrecaptured
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Record
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Payable
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Distribution
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Allocable to
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Taxable
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Capital Gain
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Section 1250
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Date
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Date
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Per Share
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2013
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Dividend
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Distribution
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Gain (1)
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03/28/13
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04/12/13
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$0.250000
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$0.250000
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$0.177420
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$0.072580
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$0.017447
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06/28/13
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07/12/13
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$0.250000
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$0.250000
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$0.177420
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$0.072580
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$0.017447
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09/27/13
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10/11/13
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$0.250000
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$0.250000
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$0.177420
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$0.072580
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$0.017447
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12/27/13
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01/10/14
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$0.250000
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$0.208727
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$0.148129
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$0.060598
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$0.014567
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TOTALS
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$1.000000
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$0.958727
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$0.680389
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$0.278338
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$0.066908
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(1) Unrecaptured Section 1250 Gain is a subset of, and included in, the
2013 Total Capital Gain Distribution amount.
The common stock distribution with a record date of December 27, 2013,
paid on January 10, 2014, will be a split-year distribution with
$0.208727 considered a distribution made in 2013 for U.S. federal income
tax purposes, and $0.041273 allocable to 2014 for federal tax purposes.
Series C Cumulative Redeemable Perpetual Preferred Stock (CUSIP No.
29472R405).
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Distribution
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Ordinary
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Long-Term
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Unrecaptured
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Record
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Payable
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Per Share
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Taxable
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Capital Gains
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Section 1250
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Date
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Date
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(1)
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Dividend
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Dividend
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Gain (2)
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03/21/13
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04/01/13
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$0.421875
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$0.299396
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$0.122479
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$0.029442
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06/20/13
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07/01/13
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$0.421875
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$0.299396
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$0.122479
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$0.029442
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09/20/13
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09/30/13
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$0.421875
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$0.299396
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$0.122479
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$0.029442
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12/11/13
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12/31/13
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$0.421875
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$0.299396
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$0.122479
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$0.029442
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$1.687500
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$1.197584
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$0.489916
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$0.117768
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(1) The distributions represent the distributions on each Depository
Share (representing 1/100 of a share of a Series C Preferred Stock).
(2)
Unrecaptured Section 1250 Gain is a subset of, and included in, the 2013
Total Capital Gain Distribution.
Shareholders are encouraged to consult with their tax advisors as to the
specific tax treatment of the distributions they received from the
Company.
Equity LifeStyle Properties, Inc. is a fully integrated owner and
operator of lifestyle-oriented properties and owns or has an interest in
378 quality properties in 32 states and British Columbia consisting of
139,616 sites. We are a self-administered, self managed, real estate
investment trust (REIT) with headquarters in Chicago.
Copyright Business Wire 2014