PR Newswire | Jan 14, 2022 06:58AM EST

01/14 05:58 CST

Simon Property Group Announces Reporting Information For 2021 Distributions INDIANAPOLIS, Jan. 14, 2022

INDIANAPOLIS, Jan. 14, 2022 /PRNewswire/ -- Simon, a global leader in the ownership of premier shopping, dining, entertainment and mixed-use destinations, announced today 2021 year-end tax reporting information.

Simon Property Group, Inc. Common Stock

CUSIP 828806109 % of

Ticker Symbol: SPG

Record 4/9/21 Record 7/2/21 Record 9/9/21 Record 12/10/21 Annual

Dividend Dates Pmt 4/23/21 Pmt 7/23/21 Pmt 9/30/21 Pmt 12/31/21 Totals Total

Total Distribution per Share $ 1.300000 $ 1.400000 $ 1.500000 $ 1.650000 $ 5.850000

Taxable Ordinary Dividends $ 1.210443 $ 1.303554 $ 1.396665 $ 1.536332 $ 5.446994 93.1%

Qualified Dividends $ 0.006026 $ 0.006489 $ 0.006953 $ 0.007648 $ 0.027116

(included in

Taxable Ordinary Dividends)

Total Capital Gain Distribution (1) $ 0.089557 $ 0.096446 $ 0.103335 $ 0.113668 $ 0.403006 6.9%

Unrecaptured Sec. 1250 Gain $ 0.024337 $ 0.026209 $ 0.028081 $ 0.030889 $ 0.109516

(included in

Total Capital Gain Distribution)

Nondividend Distributions $ - $ - $ - $ - $ -

Section 199A Dividends (2) $ 1.204417 $ 1.297065 $ 1.389712 $ 1.528684 $ 5.419878

Section 897 Capital Gain $ 0.065220 $ 0.070237 $ 0.075254 $ 0.082779 $ 0.293490

Simon Property Group, Inc. 8.375% Series J Cumulative Redeemable PreferredStock % ofCUSIP 828806885

Ticker Symbol: SPGPrJ

Record 3/17/21 Record 6/16/21 Record 9/16/21 Record 12/17/21 Annual

Dividend Dates Pmt 3/31/21 Pmt 6/30/21 Pmt 9/30/21 Pmt 12/31/21 Totals Total

Total Distribution per Share $ 1.046875 $ 1.046875 $ 1.046875 $ 1.046875 $ 4.187500

Taxable Ordinary Dividends $ 0.974756 $ 0.974756 $ 0.974756 $ 0.974756 $ 3.899024 93.1%

Qualified Dividends $ 0.004850 $ 0.004850 $ 0.004850 $ 0.004850 $ 0.019400

(included in

Taxable Ordinary Dividends)

Total Capital Gain Distribution (1) $ 0.072119 $ 0.072119 $ 0.072119 $ 0.072119 $ 0.288476 6.9%

Unrecaptured Sec. 1250 Gain $ 0.019600 $ 0.019600 $ 0.019600 $ 0.019600 $ 0.078400

(included in

Total Capital Gain Distribution)

Nondividend Distributions $ - $ - $ - $ - $ -

Section 199A Dividends (2) $ 0.969906 $ 0.969906 $ 0.969906 $ 0.969906 $ 3.879624

Section 897 Capital Gain $ 0.052519 $ 0.052519 $ 0.052519 $ 0.052519 $ 0.210076

Pursuant to Treas. Reg. ?1.1061-6(c), the Company reports that for purposes(1) of Section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are $0.00 with respect to direct and indirect holders of " applicable partnership interests."

(2) Under Section 199A, REIT dividends are eligible for a 20% deduction when received by eligible taxpayers.

Please consult your tax advisor for proper tax treatment of the dividenddistribution.

THIS INFORMATION REPRESENTS (check one):

X FINAL INCOME ALLOCATIONS

ESTIMATED INCOME ALLOCATIONS

About SimonSimon is a real estate investment trust engaged in the ownership of premier shopping, dining, entertainment and mixed-use destinations and an S&P 100 company (Simon Property Group, NYSE: SPG). Our properties across North America, Europe and Asia provide community gathering places for millions of people every day and generate billions in annual sales.

View original content to download multimedia: https://www.prnewswire.com/news-releases/simon-property-group-announces-reporting-information-for-2021-distributions-301460894.html

SOURCE Simon