Lineage, Inc. (NASDAQ:LINE) (the "Company"), the world's largest global temperature-controlled warehouse REIT, today announced the tax treatment of its 2025 distributions. The tax treatment of distributions per share of the Company common stock (CUSIP 53566V106) will be reported on the Form 1099-DIV as follows:

Record Date	Payable Date	Cash Distribution	Ordinary Dividend	Return of Capital	Qualified Dividend*	Section 199A Dividend*
12/31/2024	01/21/2025	$0.5275	$0.2894	$0.2381	$0.0382	$0.2512
03/31/2025	04/21/2025	$0.5275	$0.2894	$0.2381	$0.0382	$0.2512
06/30/2025	07/21/2025	$0.5275	$0.2894	$0.2381	$0.0382	$0.2512
09/30/2025	10/21/2025	$0.5275	$0.2894	$0.2381	$0.0382	$0.2512

* These amounts are a subset of, and included in, the 2025 ordinary taxable dividends amount.

The Company paid its fourth quarter 2025 dividend of $0.5275 per share in calendar year 2026. The 2025 fourth quarter dividend will be included with the shareholders' 2026 distributions and is not included on the 2025 Form 1099-DIV.

The information in this document represents the Company's understanding of the U.S. federal income tax laws and regulations and does not constitute tax advice. It does not purport to be complete or to describe the consequences that may apply to particular categories of stockholders. Please also note that state and local taxation of REIT distributions may differ from federal rules. The Company recommends consultation with a tax advisor regarding the federal, state, and local income tax consequences of these distributions.

About Lineage

Lineage, Inc. (NASDAQ:LINE) is the world's largest global temperature-controlled warehouse REIT with a network of over 485 strategically located facilities totaling approximately 86 million square feet and approximately 3.1 billion cubic feet of capacity across countries in North America, Europe, and Asia-Pacific. Coupling end-to-end supply chain solutions and technology, Lineage partners with some of the world's largest food and beverage producers, retailers, and distributors to help increase distribution efficiency, advance sustainability, minimize supply chain waste, and, most importantly, feed the world. Learn more at onelineage.com and join us on LinkedIn, Facebook, Instagram, and X.

Forward-Looking Statements

Certain statements contained in this press release may be considered forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Lineage intends for all such forward-looking statements to be covered by the applicable safe harbor provisions for forward-looking statements contained in those acts. Such forward-looking statements can generally be identified by Lineage's use of forward-looking terminology such as "may," "will," "expect," "intend," "anticipate," "estimate," "believe," "continue," "seek," "objective," "goal," "strategy," "plan," "focus," "priority," "should," "could," "potential," "possible," "look forward," "optimistic," or other similar words. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this press release. Such statements are subject to certain risks and uncertainties, including known and unknown risks, which could cause actual results to differ materially from those projected or anticipated. Therefore, such statements are not intended to be a guarantee of Lineage's performance in future periods. Except as required by law, Lineage does not undertake any obligation to update or revise any forward-looking statements contained in this release.

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Investor Relations Contact

Ki Bin Kim

VP, Investor Relations

ir@onelineage.com

Media Contact

Megan Hendricksen

VP, Global Marketing & Communications

pr@onelineage.com

Lineage, Inc. Announces Tax Treatment for 2025 Distributions