Federal Realty Investment Trust Releases Tax Status of 2025 Distributions

Federal Realty Investment Trust (NYSE: FRT) released today the Federal income tax treatment for 2025 distributions to holders of its Common Shares of Beneficial Interest (NYSE: FRT) and its 5.000% Series C Cumulative Redeemable Preferred Shares (NYSE: FRT.PRC). Common Shares (CUSIP # 313745101) Record Date PayableDate DistributionPer Share TaxableOrdinaryDividend Qualified IncomeDividend (1) Capital Gains (4) Unrecap. Sec1250 (2) Nontaxable Distributions Section 199A Dividend (1) Sec 897 Capital Gain (Box2f) (3) 01/02/2025 01/15/2025 $1.100000 $0.946000 $0.000000 $0.154000 $0.036960 $0.000000 $0.946000 $0.150304 04/01/2025 04/15/2025 $1.100000 $0.946000 $0.000000 $0.154000 $0.036960 $0.000000 $0.946000 $0.150304 07/01/2025 07/15/2025 $1.100000 $0.946000 $0.000000 $0.154000 $0.036960 $0.000000 $0.946000 $0.150304 10/01/2025 10/15/2025 $1.130000 $0.971800 $0.000000 $0.158200 $0.037968 $0.000000 $0.971800 $0.154403 2025 Totals $4.430000 $3.809800 $0.000000 $0.620200 $0.148848 $0.000000 $3.809800 $0.605315 (1) These amounts are a subset of, and included in, the 2025 Taxable Ordinary Dividend amounts. (2) These amounts are a subset of, and included in, the 2025 Capital Gain amounts. (3) The amount of the quarterly dividends treated as a Disposition of Investment in United States Real Property, for purposes of Internal Revenue Code (IRC) Section 897, are reflected in Box 2f. Box 2f is a subset of, and included in, the 2025 Capital Gain amounts. (4) Pursuant to Treasury Regulation Section 1.1061-6(c), Federal Realty Investment Trust is disclosing the following information to its shareholders. "One Year Amounts Disclosure" is 2.4% of the capital gain distributions and "Three Year Amounts Disclosure" is 2.4% of the capital gain distributions. Capital gain distributions related to Section 1231 gain are 97.6% of the total capital gain distributions. 5.000% Series C Cumulative Redeemable Preferred Shares (CUSIP # 313745200)) Record Date PayableDate Distribution Per Share (1) TaxableOrdinaryDividend QualifiedIncomeDividend (2) Capital Gains (5) Unrecap. Sec 1250 (3) NontaxableDistributions Section 199ADividend (2) Sec 897Capital Gain (Box 2f) (4) 01/02/2025 01/15/2025 $0.31250 $0.268750 $0.00000 $0.043750 $0.01050 $0.00000 $0.268750 $0.04270 04/01/2025 04/15/2025 $0.31250 $0.268750 $0.00000 $0.043750 $0.01050 $0.00000 $0.268750 $0.04270 07/01/2025 07/15/2025 $0.31250 $0.268750 $0.00000 $0.043750 $0.01050 $0.00000 $0.268750 $0.04270 10/01/2025 10/15/2025 $0.31250 $0.268750 $0.00000 $0.043750 $0.01050 $0.00000 $0.268750 $0.04270 2025 Totals $1.25000 $1.075000 $0.00000 $0.175000 $0.04200 $0.00000 $1.075000 $0.17080 (1) Amount represents dividends per depositary share, each representing 1/1000th of a share. (2) These amounts are a subset of, and included in, the 2025 Taxable Ordinary Dividend amounts. (3) These amounts are a subset of, and included in, the 2025 Capital Gain amounts. (4) The amount of the quarterly dividends treated as a Disposition of Investment in United States Real Property, for purposes of Internal Revenue Code (IRC) Section 897, are reflected in Box 2f. Box 2f is a subset of, and included in, the 2025 Capital Gain amounts. (5) Pursuant to Treasury Regulation Section 1.1061-6(c), Federal Realty Investment Trust is disclosing the following information to its shareholders. "One Year Amounts Disclosure" is 2.4% of the capital gain distributions and "Three Year Amounts Disclosure" is 2.4% of the capital gain distributions. Capital gain distributions related to Section 1231 gain are 97.6% of the total capital gain distributions. The company did not incur any foreign taxes. Shareholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of Federal Realty distributions.... Read more

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