In This Article:
JACKSONVILLE, Fla., Jan. 21, 2025 (GLOBE NEWSWIRE) -- Regency Centers Corporation (“Regency Centers” or the “Company”) (Nasdaq:REG) today announced the federal income tax treatment of its 2024 distributions to holders of its Common and Preferred stock.
Regency Centers Corporation:
| Common Stock: Symbol REG CUSIP #: 758849103 | |||||||||||||||||||||
| Record Date | Payable Date | Total Distribution Per Share | Distribution Allocated to 2024 | Total Ordinary Dividends | Qualified Dividends (Included in Total Ordinary Div) | Section 199A Dividends(1) | Total Capital Gain Distribution (2) | Unrecapt Section 1250 Gain | Section 897 Ordinary Dividends | Section 897 Capital Gain | Nontaxable Distributions | ||||||||||
| 12/14/2023 | 1/3/2024 | $0.670000 | $0.128000 | $0.127078 | $0.000000 | $0.127078 | $0.000922 | $0.000000 | $0.000000 | $0.000596 | $0.000000 | ||||||||||
| 3/13/2024 | 4/3/2024 | $0.670000 | $0.670000 | $0.665176 | $0.000000 | $0.665176 | $0.004824 | $0.000000 | $0.000000 | $0.003122 | $0.000000 | ||||||||||
| 6/12/2024 | 7/3/2024 | $0.670000 | $0.670000 | $0.665176 | $0.000000 | $0.665176 | $0.004824 | $0.000000 | $0.000000 | $0.003122 | $0.000000 | ||||||||||
| 9/12/2024 | 10/3/2024 | $0.670000 | $0.670000 | $0.665176 | $0.000000 | $0.665176 | $0.004824 | $0.000000 | $0.000000 | $0.003122 | $0.000000 | ||||||||||
| 12/16/2024 | 1/3/2025 | $0.705000 | $0.705000 | $0.699924 | $0.000000 | $0.699924 | $0.005076 | $0.000000 | $0.000000 | $0.003285 | $0.000000 | ||||||||||
| TOTALS |
| $3.385000 | $2.843000 | $2.822530 | $0.000000 | $2.822530 | $0.020470 | $0.000000 | $0.000000 | $0.013247 | $0.000000 | ||||||||||
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| Series A Cumulative Redeemable Preferred: Symbol REGCP CUSIP #: 758849889 | |||||||||||||||||||||
| Record Date | Payable Date | Total Distribution Per Share | Distribution Allocated to 2024 | Total Ordinary Dividends | Qualified Dividends (Included in Total Ordinary Div) | Section 199A Dividends(1) | Total Capital Gain Distribution (2) | Unrecapt Section 1250 Gain | Section 897 Ordinary Dividends | Section 897 Capital Gain | Nontaxable Distributions | ||||||||||
| 1/16/2024 | 1/31/2024 | $0.390625 | $0.390625 | $0.387813 | $0.000000 | $0.387813 | $0.002812 | $0.000000 | $0.000000 | $0.001820 | $0.000000 | ||||||||||
| 4/15/2024 | 4/30/2024 | $0.390625 | $0.390625 | $0.387813 | $0.000000 | $0.387813 | $0.002812 | $0.000000 | $0.000000 | $0.001820 | $0.000000 | ||||||||||
| 7/16/2024 | 7/31/2024 | $0.390625 | $0.390625 | $0.387813 | $0.000000 | $0.387813 | $0.002812 | $0.000000 | $0.000000 | $0.001820 | $0.000000 | ||||||||||
| 10/16/2024 | 10/31/2024 | $0.390625 | $0.390625 | $0.387813 | $0.000000 | $0.387813 | $0.002812 | $0.000000 | $0.000000 | $0.001820 | $0.000000 | ||||||||||
| TOTALS |
| $1.562500 | $1.562500 | $1.551252 | $0.000000 | $1.551252 | $0.011248 | $0.000000 | $0.000000 | $0.007280 | $0.000000 | ||||||||||
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| Series B Cumulative Redeemable Preferred:Symbol REGCO CUSIP #: 758849871 | |||||||||||||||||||||
| Record Date | Payable Date | Total Distribution Per Share | Distribution Allocated to 2024 | Total Ordinary Dividends | Qualified Dividends (Included in Total Ordinary Div) | Section 199A Dividends(1) | Total Capital Gain Distribution (2) | Unrecapt Section 1250 Gain | Section 897 Ordinary Dividends | Section 897 Capital Gain | Nontaxable Distributions | ||||||||||
| 1/16/2024 | 1/31/2024 | $0.367200 | $0.367200 | $0.364556 | $0.000000 | $0.364556 | $0.002644 | $0.000000 | $0.000000 | $0.001711 | $0.000000 | ||||||||||
| 4/15/2024 | 4/30/2024 | $0.367200 | $0.367200 | $0.364556 | $0.000000 | $0.364556 | $0.002644 | $0.000000 | $0.000000 | $0.001711 | $0.000000 | ||||||||||
| 7/16/2024 | 7/31/2024 | $0.367200 | $0.367200 | $0.364556 | $0.000000 | $0.364556 | $0.002644 | $0.000000 | $0.000000 | $0.001711 | $0.000000 | ||||||||||
| 10/16/2024 | 10/31/2024 | $0.367200 | $0.367200 | $0.364556 | $0.000000 | $0.364556 | $0.002644 | $0.000000 | $0.000000 | $0.001711 | $0.000000 | ||||||||||
| TOTALS |
| $1.468800 | $1.468800 | $1.458224 | $0.000000 | $1.458224 | $0.010576 | $0.000000 | $0.000000 | $0.006844 | $0.000000 | ||||||||||
| (1) | This amount represents dividends eligible for the 20% qualified business income deduction under Section 199A, and is included in Ordinary Dividends. |
| (2) | Section 1061 is generally applicable to direct and indirect holders of “applicable partnership interests.” Pursuant to Treasury Regulation Section 1.1061-6(c), the “One Year Amounts Disclosure” is 100% of the capital gain distributions allocated to each shareholder and “Three Year Disclosure” is 64.75% of the capital gain distributions allocated to each shareholder. |
Please note, of the $0.67000 per share dividend declared for Common holders of record on December 14, 2023 and paid on January 3, 2024, $0.54200 was reported for income tax purposes in 2023 with the remaining $0.12800 reported for tax year 2024 as set forth in the above table.