Regency Centers Corporation has detailed the U.S. federal income tax characterization for its 2025 distributions on both Common and Preferred shares. Common shareholders received four quarterly payments totaling $2.87 per share: $0.705 each for March, June and September record dates, and $0.755 for December. Of the $2.87, $2.8325 qualifies as ordinary dividends, including $0.0966 in Section 199A dividends eligible for the 20% qualified business income deduction, $0.0375 in total capital gain distributions, and $0.0291 in nontaxable return of capital. Series A Preferred holders collected $1.5625 total, of which $1.5421 was ordinary dividends (with $0.0526 in Section 199A) and $0.0158 was return of capital. Series B Preferred shareholders received $1.4688, comprising $1.4496 in ordinary dividends (including $0.0494 in Section 199A) and $0.0149 in nontaxable distributions. These allocations are being provided to assist shareholders with accurate 2025 tax reporting.

Regency Centers emphasizes that the tax treatment of 2025 distributions may not predict future years, as amendments in tax law and REIT earnings composition can alter ordinary versus capital gain components. The company recommends investors compare these allocations with brokerage statements and consult personal tax advisors for individual circumstances. Regency Centers reiterates its status as a self-managed REIT and S&P 500 member specializing in open-air shopping centers anchored by grocery tenants in high-growth suburban markets. While the 2025 payout profile underscores stable cash flow generation, stakeholders should monitor portfolio leasing activity and potential tax-law changes that could impact distribution classifications going forward.