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 and 88.
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.
