Simon Property Group Announces Reporting Information For 2021 Distributions

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Jan 14, 2022, 06:58 ET

INDIANAPOLIS, Jan. 14, 2022 /PRNewswire/ -- Simon, a global leader in the ownership of premier shopping, dining, entertainment and mixed-use destinations, announced today 2021 year-end tax reporting information.

Simon Property Group, Inc. Common Stock CUSIP 828806109 Ticker Symbol: SPG						% of
	Record 4/9/21	Record 7/2/21	Record 9/9/21	Record 12/10/21		Annual
Dividend Dates	Pmt 4/23/21	Pmt 7/23/21	Pmt 9/30/21	Pmt 12/31/21	Totals	Total
Total Distribution per Share	$ 1.300000	$ 1.400000	$ 1.500000	$ 1.650000	$ 5.850000
Taxable Ordinary Dividends	$ 1.210443	$ 1.303554	$ 1.396665	$ 1.536332	$ 5.446994	93.1%

Qualified Dividends	$ 0.006026	$ 0.006489	$ 0.006953	$ 0.007648	$ 0.027116
(included in
Taxable Ordinary Dividends)

Total Capital Gain Distribution (1)	$ 0.089557	$ 0.096446	$ 0.103335	$ 0.113668	$ 0.403006	6.9%

Unrecaptured Sec. 1250 Gain	$ 0.024337	$ 0.026209	$ 0.028081	$ 0.030889	$ 0.109516
(included in
Total Capital Gain Distribution)

Nondividend Distributions	$ -	$ -	$ -	$ -	$ -

Section 199A Dividends (2)	$ 1.204417	$ 1.297065	$ 1.389712	$ 1.528684	$ 5.419878

Section 897 Capital Gain	$ 0.065220	$ 0.070237	$ 0.075254	$ 0.082779	$ 0.293490

Simon Property Group, Inc. 8.375% Series J Cumulative Redeemable Preferred Stock CUSIP 828806885 Ticker Symbol: SPGPrJ						% of
	Record 3/17/21	Record 6/16/21	Record 9/16/21	Record 12/17/21		Annual
Dividend Dates	Pmt 3/31/21	Pmt 6/30/21	Pmt 9/30/21	Pmt 12/31/21	Totals	Total
Total Distribution per Share	$ 1.046875	$ 1.046875	$ 1.046875	$ 1.046875	$ 4.187500
Taxable Ordinary Dividends	$ 0.974756	$ 0.974756	$ 0.974756	$ 0.974756	$ 3.899024	93.1%

Qualified Dividends	$ 0.004850	$ 0.004850	$ 0.004850	$ 0.004850	$ 0.019400
(included in
Taxable Ordinary Dividends)

Total Capital Gain Distribution (1)	$ 0.072119	$ 0.072119	$ 0.072119	$ 0.072119	$ 0.288476	6.9%

Unrecaptured Sec. 1250 Gain	$ 0.019600	$ 0.019600	$ 0.019600	$ 0.019600	$ 0.078400
(included in
Total Capital Gain Distribution)

Nondividend Distributions	$ -	$ -	$ -	$ -	$ -

Section 199A Dividends (2)	$ 0.969906	$ 0.969906	$ 0.969906	$ 0.969906	$ 3.879624

Section 897 Capital Gain	$ 0.052519	$ 0.052519	$ 0.052519	$ 0.052519	$ 0.210076

(1)	Pursuant to Treas. Reg. §1.1061-6(c), the Company reports that for purposes of Section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are $0.00 with respect to direct and indirect holders of " applicable partnership interests."
(2)	Under Section 199A, REIT dividends are eligible for a 20% deduction when received by eligible taxpayers.
Please consult your tax advisor for proper tax treatment of the dividend distribution.

THIS INFORMATION REPRESENTS (check one):

X	FINAL INCOME ALLOCATIONS
	ESTIMATED INCOME ALLOCATIONS

About Simon
Simon is a real estate investment trust engaged in the ownership of premier shopping, dining, entertainment and mixed-use destinations and an S&P 100 company (Simon Property Group, NYSE: SPG). Our properties across North America, Europe and Asia provide community gathering places for millions of people every day and generate billions in annual sales.

SOURCE Simon