CHICAGO, Jan. 24, 2025 /PRNewswire/ -- Equity LifeStyle Properties, Inc. (NYSE:ELS) (referred to herein as "we," "us" and "our") today announced the tax treatment of our 2024 common stock distributions. The following table summarizes the income tax treatment of our 2024 distributions.

Common Stock (CUSIP No. 29472R108)

Record Date	Payable Date	Distribution Per Share	Total Distribution Allocable to 2024	Ordinary Taxable Dividend	Nondividend Distribution	Qualified REIT Dividend for IRC §199A
03/28/2024	04/12/2024	$0.477500	$0.477500	$0.450182	$0.027318	$0.450182
06/28/2024	07/12/2024	$0.477500	$0.477500	$0.450182	$0.027318	$0.450182
09/27/2024	10/11/2024	$0.477500	$0.477500	$0.450182	$0.027318	$0.450182
12/27/2024	01/10/2025	$0.477500	$0.447500	$0.450182	$0.027318	$0.450182

TOTALS		$1.910000	$1.910000	$1.800728	$0.109272	$1.800728

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 both $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 21, 2024, we owned or had an interest in 452 properties located predominantly in the United States consisting of 172,870 sites. We are a self-administered, self-managed real estate investment trust (REIT) with headquarters in Chicago.

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SOURCE Equity Lifestyle Properties, Inc.

ELS ANNOUNCES TAX TREATMENT OF 2024 DISTRIBUTIONS