ELS Announces Tax Treatment of 2018 Distributions

Equity LifeStyle Properties, Inc. (NYSE: ELS) (referred to herein as “we,” “us” and “our”) today announced the tax treatment of our 2018 common stock distributions. The following table summarizes the income tax treatment of our 2018 distributions.

Common Stock (CUSIP No. 29472R108)

												Ordinary			Qualified REIT
Record			Payable			Distribution			Total Distribution			Taxable			Dividend for
Date			Date			Per Share			Allocable to 2018			Dividend			IRC §199A
03/30/18			04/13/18			$0.550000			$0.550000			$0.550000			$0.550000
06/29/18			07/13/18			$0.550000			$0.550000			$0.550000			$0.550000
09/28/18			10/12/18			$0.550000			$0.550000			$0.550000			$0.550000
12/28/18			01/11/19			$0.550000			$0.487000			$0.487000			$0.487000
TOTALS						$2.200000			$2.137000			$2.137000			$2.137000

The common stock distribution with a record date of December 28, 2018, paid on January 11, 2019, is a split-year distribution with $0.487000 considered a distribution made in 2018 and $0.063000 allocable to 2019 for federal income tax purposes.

Stockholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from us.

We own or have an interest in 414 quality properties in 33 states and British Columbia consisting of 155,447 sites. We are a self-administered, self-managed real estate investment trust (REIT) with headquarters in Chicago.

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