Business Wire | Jan 22, 2021 04:16PM EST

ELS Announces Tax Treatment of 2020 Distributions

Jan. 22, 2021

CHICAGO--(BUSINESS WIRE)--Jan. 22, 2021--Equity LifeStyle Properties, Inc. (NYSE: ELS) (referred to herein as "we," "us" and "our") today announced the tax treatment of our 2020 common stock distributions. The following table summarizes the income tax treatment of our 2020 distributions.

Common Stock (CUSIP No. 29472R108)

Total Long QualifiedRecord Payable Distribution Distribution Ordinary Term Nondividend REITDate Date Per Share Allocable to Taxable Capital Distribution Dividend 2020 Dividend Gain for IRC Dividend ?199A

12/27/ 01/10/ $0.306250 $0.015462 $0.014706 $0.000076 $0.000680 $0.01470619 20

03/27/ 04/10/ $0.342500 $0.342500 $0.325757 $0.001687 $0.015056 $0.32575720 20

06/26/ 07/10/ $0.342500 $0.342500 $0.325757 $0.001687 $0.015056 $0.32575720 20

09/25/ 10/09/ $0.342500 $0.342500 $0.325757 $0.001687 $0.015056 $0.32575720 20

12/24/ 01/08/ $0.342500 $0.254699 $0.242249 $0.001254 $0.011196 $0.24224920 21



TOTALS $1.676250 $1.297661 $1.234226 $0.006391 $0.057044 $1.234226

The common stock distribution with a record date of December 27, 2019, paid on January 10, 2020, is a split-year distribution with $0.015462 considered a distribution made in 2020 for federal income tax purposes. The common stock distribution with a record date of December 24, 2020, paid on January 8, 2021, is a split-year distribution with $0.254699 considered a distribution made in 2020 and $0.087801 allocable to 2021 for federal income tax purposes.

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 19, 2020, we owned or had an interest in 415 quality properties in 33 states and British Columbia consisting of 157,690 sites. We are a self-administered, self-managed real estate investment trust (REIT) with headquarters in Chicago.

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