For 2006, the ordinary dividends
are considered qualified.
Information on the Form 1099-DIV issued by the broker or other intermediary may report distributions from Enterra as ordinary dividends
and not qualified dividends.
Where the distributions are not qualified dividends, they should be reported as ordinary dividends
For Trust Units held outside a qualified retirement plan, 100% of the distributions should be reported as ordinary dividends
unless the Unitholder elects to treat Freehold as a Qualified Electing Fund (see below), in which case the Unitholder's share of income should be reported as ordinary income.
59 percent of common stock distributions declared in 2008 were classified as ordinary dividends
CLC Split pays ordinary dividends
and capital gains dividends (which already enjoy very favourable tax treatment).
61 percent were classified as ordinary dividends
, and 69.
85 per share, all of which were classified as ordinary dividends
for tax purposes.
2622 (1) The sum of Ordinary Dividends
and Short-Term Capital Gains would appear in Box 1a on Form 1099-Div (2) Qualified Dividends are a subset of and included in the Ordinary Dividend
amount and would appear in Box 1b on Form 1099-Div (3) 0.
AmREIT Class A Shares CUSIP #032158107 Unrecap- tured Return Total Capital Section of Distri- Taxable Qualified Gain 1250 Capital bution Ordinary Dividends
Distri- Gain - Non- Record Payable Per Dividend (Box 1b) bution (Box 2b) Taxable Date Date Share (Box 1a) (A) (Box 2a) (B) (Box 3) 01/20/2006 01/31/2006 $0.
Common Shares Distribution: Record Payment Cash Taxable Qualifying Date Date Distribution Ordinary Dividends
Per Share Dividend 03/15/06 03/31/06 $0.
AmREIT Class A Shares CUSIP #032158107 Un-recap- tured Capital Section Return of Total Taxable Qualified Gain 1250 Capital - Distri- Ordinary Dividends
Distri- Gain Non- Record Payable bution Dividend (Box 1b) bution (Box 2b) Taxable Date Date Per Share (Box 1a) (A) (Box 2a) (B) (Box 3) 1/25/05 1/31/05 $0.