Apartment Investment and Management Company Announces 2020 Dividend Income Tax Allocation - Seite 2

0.00000%

11/4/20

11/30/20

$8.20

9.94375%

1.89660%

60.41631%

27.74334%

0.00000%

12/5/20

12/15/20

$38.0711²

5.90018%

1.12536%

35.84837%

16.46167%

40.66442%

Annual

$47.5011

6.65957%

1.31168%

40.90792%

18.52919%

32.59164%

1 The 2020 Taxable Ordinary Dividends are treated as "qualified REIT dividends" for purposes of Internal Revenue Code section 199A.

2 This distribution of 1 share of Class A Common Stock of Apartment Income REIT Corp. (NYSE:AIRC) for each share of Class A Common Stock of Aimco owned is being valued at $38.0711 per share. This value is the volume weighted average trading price of Apartment Income REIT Corp. on December 15, 2020 and is not binding on the U.S. Internal Revenue Service or any other tax authority.

3 Aimco is disclosing two additional amounts related to the capital gain dividends for purposes of Internal Revenue Code section 1061, which is generally applicable to direct and indirect holders of “applicable partnership interests.”

Record Date	Payable Date	Form 1099-DIV Box 2a, Total Capital Gain Distr. Per Share	One Year Amounts Disclosure Per Share	Three Year Amounts Disclosure Per Share
2/14/20	2/28/20	$0.3663	$0.0479	$0.0479