{"id":5385,"date":"2022-03-03T16:55:17","date_gmt":"2022-03-03T22:55:17","guid":{"rendered":"https:\/\/1reason.com\/re\/armada-hoffler-properties-announces-income-tax-treatment-of-its-2021-dividend-distributions\/5385\/"},"modified":"2022-03-04T10:55:17","modified_gmt":"2022-03-04T16:55:17","slug":"armada-hoffler-properties-announces-income-tax-treatment-of-its-2021-dividend-distributions","status":"publish","type":"post","link":"https:\/\/1reason.com\/re\/armada-hoffler-properties-announces-income-tax-treatment-of-its-2021-dividend-distributions\/5385\/","title":{"rendered":"Armada Hoffler Properties Announces Income Tax Treatment of Its 2021 Dividend Distributions"},"content":{"rendered":"<div>  <\/p>\n<p align=\"justify\">This information represents final income allocations as they will be reported on Form 1099-DIV. The tax information provided should not be construed as tax advice. Stockholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of the Company\u2019s distributions. Beginning in 2018, ordinary taxable income per share of common stock and preferred stock is equal to the 199A dividend that was created by the 2017 Tax Cuts and Jobs Act.<\/p>\n<table class=\"gnw_table_border_collapse hugin\" style=\"width:100%;border-collapse:collapse !important\">\n<tr>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" colspan=\"7\"><strong>Common Stock Dividends<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" colspan=\"7\"><strong>NYSE Ticker Symbol: AHH<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" colspan=\"7\"><strong>CUSIP #04208T 10 8<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" colspan=\"7\"><strong>EIN: #46-1214914<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" colspan=\"2\" \/>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"hugin gnw_vertical_align_bottom\">Line 1a Total Ordinary Dividends<\/td>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">66.71<\/td>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"hugin\" colspan=\"2\" \/>\n<td class=\"hugin\" \/>\n<td class=\"hugin\" \/><\/tr>\n<tr>\n<td class=\"gnw_label_i15 hugin gnw_vertical_align_bottom\">Line 2a Total Capital Gain Distribution<\/td>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">8.98<\/td>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"hugin\" colspan=\"2\" \/>\n<td class=\"hugin\" \/>\n<td class=\"hugin\" \/><\/tr>\n<tr>\n<td class=\"gnw_align_left hugin gnw_vertical_align_bottom\">Line 2b Unrecaptured Section 1250 Gain<\/td>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">8.98<\/td>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"hugin\" colspan=\"2\" \/>\n<td class=\"hugin\" \/>\n<td class=\"hugin\" \/><\/tr>\n<tr>\n<td class=\"gnw_label_i15 hugin gnw_vertical_align_bottom\">Line 2f Section 897 Capital Gain<\/td>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">8.98<\/td>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"hugin\" colspan=\"2\" \/>\n<td class=\"hugin\" \/>\n<td class=\"hugin\" \/><\/tr>\n<tr>\n<td class=\"gnw_align_left hugin gnw_vertical_align_bottom\">Line 3 Non-Dividend Distributions<\/td>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">24.31<\/td>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"hugin\" colspan=\"2\" \/>\n<td class=\"hugin\" \/>\n<td class=\"hugin\" \/><\/tr>\n<tr>\n<td class=\"gnw_label_i15 hugin gnw_vertical_align_bottom\">Line 5 Section 199A Dividends<\/td>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">66.71<\/td>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"hugin\" colspan=\"2\" \/>\n<td class=\"hugin\" \/>\n<td class=\"hugin\" \/><\/tr>\n<tr>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_label_i30 hugin gnw_vertical_align_bottom\">Total Ordinary<\/td>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">66.71<\/td>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_label_i30 hugin gnw_vertical_align_bottom\">Total Capital Gain<\/td>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">8.98<\/td>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_label_i30 hugin gnw_vertical_align_bottom\">Total Return of Capital<\/td>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_border_bottom_solid gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">24.31<\/td>\n<td class=\"gnw_border_bottom_solid gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_label_i30 hugin gnw_vertical_align_bottom\" style=\"max-width:50%;width:50%;min-width:50%\">Total<\/td>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" style=\"max-width:8%;width:8%;min-width:8%\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" style=\"max-width:2%;width:2%;min-width:2%\" \/>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\" style=\"max-width:8%;width:8%;min-width:8%\">100.00<\/td>\n<td class=\"gnw_padding_right_none gnw_align_left hugin gnw_vertical_align_bottom\" style=\"max-width:2%;width:2%;min-width:2%\">%<\/td>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\" style=\"max-width:8%;width:8%;min-width:8%\" \/>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\" style=\"max-width:22%;width:22%;min-width:22%\" \/><\/tr>\n<tr>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" colspan=\"7\" \/><\/tr>\n<tr>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"7\" \/><\/tr>\n<tr>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" colspan=\"7\"><strong>Preferred Series A Dividends<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" colspan=\"7\"><strong>NYSE Ticker Symbol: AHHPrA<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" colspan=\"7\"><strong>CUSIP #04208T 20 7<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"gnw_align_center hugin gnw_vertical_align_bottom\" colspan=\"7\"><strong>EIN: #46-1214914<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_align_left hugin gnw_vertical_align_bottom\">Line 1a Total Ordinary Dividends<\/td>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\">88.04<\/td>\n<td class=\"gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"gnw_align_left hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_left hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_label_i15 hugin gnw_vertical_align_bottom\">Line 2a Total Capital Gain Distribution<\/td>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\">11.96<\/td>\n<td class=\"gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_align_left hugin gnw_vertical_align_bottom\">Line 2b Unrecaptured Section 1250 Gain<\/td>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">11.96<\/td>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_label_i15 hugin gnw_vertical_align_bottom\">Line 2f Section 897 Capital Gain<\/td>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">11.96<\/td>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_label_i15 hugin gnw_vertical_align_bottom\">Line 5 Section 199A Dividends<\/td>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">88.04<\/td>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_align_left hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_align_left hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_label_i30 hugin gnw_vertical_align_bottom\">Total Ordinary<\/td>\n<td class=\"hugin\" \/>\n<td class=\"hugin\" \/>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">88.04<\/td>\n<td class=\"gnw_padding_left_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_label_i30 hugin gnw_vertical_align_bottom\">Total Capital Gain<\/td>\n<td class=\"hugin\" \/>\n<td class=\"hugin\" \/>\n<td class=\"gnw_padding_right_none gnw_align_right gnw_border_bottom_solid hugin gnw_vertical_align_bottom\">11.96<\/td>\n<td class=\"gnw_padding_left_none gnw_align_left gnw_border_bottom_solid hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_label_i30 hugin gnw_vertical_align_bottom\">Total<\/td>\n<td class=\"hugin\" \/>\n<td class=\"hugin\" \/>\n<td class=\"gnw_padding_right_none gnw_align_right hugin gnw_vertical_align_bottom\">100.00<\/td>\n<td class=\"gnw_padding_right_none gnw_align_left hugin gnw_vertical_align_bottom\">%<\/td>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<tr>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" \/>\n<td class=\"gnw_align_right hugin gnw_vertical_align_bottom\" colspan=\"2\" \/><\/tr>\n<\/table>\n<p align=\"justify\"><\/p>\n<p><sup>Line 2a &#8211; The total dividend classified as Capital Gain is Section 1231 gain for purposes of Internal Revenue Code (IRC) Section 1061. Section 1061 is generally applicable to direct and indirect holders of &#8220;applicable partnership interests.&#8221;<\/sup><\/p>\n<p align=\"start\"><sup>Line 2b &#8211; These amounts are a subset of, and included in, the 2021 Capital Gain amounts (Line 2a).<\/sup><\/p>\n<p align=\"start\"><sup>Line 2f &#8211; The amount of the dividends treated as a Disposition of Investment in United States Real Property, for purposes of Internal Revenue Code (IRC) Section 897, are reflected in Box 2f. Box 2f is a subset of, and included in, the 2021 Capital Gain amounts (Line 2a).<\/sup><\/p>\n<p align=\"start\"><sup>Line 5 &#8211; These amounts are a subset of, and included in, the 2021 Taxable Ordinary Dividend amounts (Line 1a).<\/sup><\/p>\n<p align=\"justify\"><strong>About Armada Hoffler Properties, Inc.<\/strong> <br \/> Armada Hoffler Properties, Inc. (NYSE: AHH) is a vertically-integrated, self-managed real estate investment trust (&#8220;REIT&#8221;) with four decades of experience developing, building, acquiring, and managing high-quality, institutional-grade office, retail, and multifamily properties located primarily in the Mid-Atlantic and Southeastern United States. In addition to developing and building properties for its own account, the Company also provides development and general contracting construction services to third-party clients. Founded in 1979 by Daniel A. Hoffler, the Company has elected to be taxed as a REIT for U.S. federal income tax purposes. For more information visit ArmadaHoffler.com.<\/p>\n<p align=\"start\"><strong>Contact:<\/strong> <br \/> Michael P. O\u2019Hara <br \/> Armada Hoffler Properties, Inc. <br \/> Chief Financial Officer, Treasurer, and Secretary <br \/> Email: <a href=\"https:\/\/www.globenewswire.com\/Tracker?data=tgRLHN4feSdppJgXORv7Bvpts6CuqHYirIqRui31kksapqZBQmhGCsD2pGy3_bK2YdOI26eaTAgGLXQKBBRKg2d02cDGln0qJZEzl4QQag4=\" rel=\"nofollow noopener noreferrer\" target=\"_blank\" title=\"MOHara@ArmadaHoffler.com\">MOHara@ArmadaHoffler.com<\/a> <br \/> Phone: (757) 366-6684<\/p>\n<p><img src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" class=\"lazyload\" data-src=\"https:\/\/ml.globenewswire.com\/media\/YzkyYmFhMTItYTYyMC00NDgyLWEzMmQtOGMzMWQ3NDQxOGI1LTEwMjI1MjQ=\/tiny\/Armada-Hoffler-Properties-Inc-.png\"><\/div>\n","protected":false},"excerpt":{"rendered":"<div>\n<p align=\"justify\">VIRGINIA BEACH, Va., Feb. 11, 2022 (GLOBE NEWSWIRE) &#8212; Armada Hoffler Properties, Inc. (NYSE: AHH) announced the income tax treatment of its 2021 dividend distributions to holders of shares of the Company\u2019s common stock and preferred stock.<\/p>\n<\/div>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":[],"categories":[11],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts\/5385"}],"collection":[{"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/comments?post=5385"}],"version-history":[{"count":1,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts\/5385\/revisions"}],"predecessor-version":[{"id":5388,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts\/5385\/revisions\/5388"}],"wp:attachment":[{"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/media?parent=5385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/categories?post=5385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/tags?post=5385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}