Business Wire | Jan 21, 2022 05:53PM EST

ELS Announces Tax Treatment of 2021 Distributions

Jan. 21, 2022

CHICAGO--(BUSINESS WIRE)--Jan. 21, 2022--Equity LifeStyle Properties, Inc. (NYSE: ELS) (referred to herein as "we," "us" and "our") today announced the tax treatment of our 2021 common stock distributions. The following table summarizes the income tax treatment of our 2021 distributions.

Common Stock (CUSIP No. 29472R108)

Total Qualified REIT OrdinaryRecord Payable Distribution Distribution Dividend for Taxable IRCDate Date Per Share Allocable to Dividend ?199A 2021

12/24/2020 01/08/2021 $0.342500 $0.087801 $0.087801 $0.087801

03/26/2021 04/09/2021 $0.362500 $0.362500 $0.362500 $0.362500

06/25/2021 07/09/2021 $0.362500 $0.362500 $0.362500 $0.362500

09/24/2021 10/08/2021 $0.362500 $0.362500 $0.362500 $0.362500

12/31/2021 01/14/2022 $0.362500 $0.362500 $0.362500 $0.362500



TOTALS $1.792500 $1.537801 $1.537801 $1.537801



The common stock distribution with a record date of December 24, 2020, paid on January 8, 2021, is a split-year distribution with $0.087801 considered a distribution made in 2021 for federal income tax purposes.

Pursuant to Treas. Reg. ? 1.1061-6(c), we report that for purposes of section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are $0.00 per share with respect to direct and indirect holders of "applicable partnership interests."

Stockholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from us.

As of October 18, 2021, we owned or had an interest in 436 quality properties in 33 states and British Columbia consisting of 167,123 sites. We are a self-administered, self-managed real estate investment trust (REIT) with headquarters in Chicago.

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