Regency Centers Corporation has disclosed the federal income tax characterization of its 2025 cash distributions for both common and cumulative redeemable preferred shareholders. In aggregate, common stock distributions totaled $2.87 per share, of which $2.832519 qualified as ordinary dividends and $0.096603 was eligible for the 20% Section 199A deduction. No portion of the distributions for any share class was classified as Section 897 gain. This detailed allocation will guide investors in completing Schedule B and Form 1040 reporting for the 2025 tax year.

During 2025, common shareholders received four quarterly distributions of $0.705 per share in March, June and September, and $0.755 per share in December (paid January 6, 2026). Total distributions of $2.87 per share comprised $2.735916 of qualified dividends, $0.037481 of Section 199A dividends and $0.029074 of capital gain distributions—primarily short-term gains subject to ordinary rates. The slight increase in the fourth quarter distribution (from $0.705 to $0.755) ensures the full $0.7550 is taxable in 2025, simplifying annual reconciliation.

Series A and Series B cumulative redeemable preferred shareholders each received four equal distributions in 2025. Series A holders collected $1.5625 per share ($1.542092 of ordinary dividends, $0.052592 Section 199A, $0.015828 capital gain) while Series B holders received $1.4688 per share ($1.449616 of ordinary dividends, $0.049440 Section 199A, $0.014880 capital gain). For both series, the capital gain components are fully reported in 2025 under Section 1061 regulations, with no unrecaptured Section 1250 or Section 897 gains allocated.