#United States #distributions #North Bethesda #Tax Treatment #Federal Realty

Federal Realty Investment Trust's Tax Status Announcement for 2025

On January 23, 2026, Federal Realty Investment Trust (NYSE: FRT) provided important information regarding the federal income tax treatment applicable to its shareholders for distribution amounts slated for the year 2025. This announcement covers both holders of Common Shares of Beneficial Interest and the 5.000% Series C Cumulative Redeemable Preferred Shares.

Overview of 2025 Distributions

Federal Realty outlined the quarterly distribution amounts, including the record and payable dates. The total distribution per share for both common and preferred shares is significant for investors looking to understand their potential tax liabilities and distributed dividends.

Common Shares Distribution Details

For Common Shares (CUSIP # 313745101), the expected distributions are as follows:

• - First Quarter:

- Record Date: 01/02/2025
- Payable Date: 01/15/2025
- Distribution per Share: $1.10

• - Second Quarter:

- Record Date: 04/01/2025
- Payable Date: 04/15/2025
- Distribution per Share: $1.10

• - Third Quarter:

- Record Date: 07/01/2025
- Payable Date: 07/15/2025
- Distribution per Share: $1.10

• - Fourth Quarter:

- Record Date: 10/01/2025
- Payable Date: 10/15/2025
- Distribution per Share: $1.13

Across all quarters, shareholders of common shares can expect a total of approximately $4.43 per share for 2025. The breakdown includes various components such as taxable ordinary dividends, capital gains, and nontaxable distributions, which can influence the shareholders' tax responsibilities.

Series C Preferred Shares Distribution Details

Regarding the 5.000% Series C Cumulative Redeemable Preferred Shares (CUSIP # 313745200), the distribution details are as follows:

• - First Quarter:

- Record Date: 01/02/2025
- Payable Date: 01/15/2025
- Distribution per Share: $0.31250

• - Second Quarter:

- Record Date: 04/01/2025
- Payable Date: 04/15/2025
- Distribution per Share: $0.31250

• - Third Quarter:

- Record Date: 07/01/2025
- Payable Date: 07/15/2025
- Distribution per Share: $0.31250

• - Fourth Quarter:

- Record Date: 10/01/2025
- Payable Date: 10/15/2025
- Distribution per Share: $0.31250

Overall, preferred shareholders can expect to receive a total of $1.25 per share for the year, with similar tax implications as outlined for common shares.

Key Tax Considerations for Shareholders

The announcement also advises shareholders to consult with their personal tax advisors regarding their unique tax situations in relation to these distributions. Notably, there are several terms and tax classifications mentioned, including:

• - Taxable Ordinary Dividend
• - Qualified Income Dividend
• - Capital Gains

Federal Realty emphasizes transparency and aims to educate their shareholders about how to navigate the complex tax landscape associated with real estate investment trusts (REITs).

About Federal Realty Investment Trust

Founded in 1962, Federal Realty Investment Trust is a leader in the ownership, operation, and redevelopment of high-quality retail properties primarily in major coastal markets and selected underserved areas. Their portfolio includes a variety of shopping centers and mixed-use destinations, such as Santana Row and Pike Rose, amounting to approximately 27.9 million commercial square feet.
With an impressive track record of increasing dividends for 58 consecutive years, Federal Realty is a notable entity in the REIT industry. Their commitment not only reflects their financial health but also their dedication to shareholder value.

As a member of the S&P 500 index, their shares trade under the symbol FRT, indicating their established status in the marketplace. Investors interested in learning more about Federal Realty and its offerings can visit www.federalrealty.com.