Press Release: Federal Realty Investment Trust Releases Tax Status of 2025 Distributions

Dow Jones01-24

NORTH BETHESDA, Md., Jan. 23, 2026 /PRNewswire/ -- Federal Realty Investment Trust (NYSE: FRT) released today the Federal income tax treatment for 2025 distributions to holders of its Common Shares of Beneficial Interest (NYSE: FRT) and its 5.000% Series C Cumulative Redeemable Preferred Shares (NYSE: FRT.PRC).

Common Shares (CUSIP # 313745101)

 
                                                   Qualified                                        Section    Sec 897 
                                         Taxable    Income     Capital   Unrecap.                    199A      Capital 
               Payable    Distribution   Ordinary  Dividend     Gains    Sec 1250    Nontaxable    Dividend   Gain (Box 
Record Date      Date       Per Share    Dividend     (1)        (4)        (2)     Distributions     (1)      2f) (3) 
-----------  -----------  ------------  ---------  ---------  ---------  ---------  -------------  ---------  --------- 
01/02/2025   01/15/2025      $1.100000  $0.946000  $0.000000  $0.154000  $0.036960      $0.000000  $0.946000  $0.150304 
-----------  -----------  ------------  ---------  ---------  ---------  ---------  -------------  ---------  --------- 
04/01/2025   04/15/2025      $1.100000  $0.946000  $0.000000  $0.154000  $0.036960      $0.000000  $0.946000  $0.150304 
-----------  -----------  ------------  ---------  ---------  ---------  ---------  -------------  ---------  --------- 
07/01/2025   07/15/2025      $1.100000  $0.946000  $0.000000  $0.154000  $0.036960      $0.000000  $0.946000  $0.150304 
-----------  -----------  ------------  ---------  ---------  ---------  ---------  -------------  ---------  --------- 
10/01/2025   10/15/2025      $1.130000  $0.971800  $0.000000  $0.158200  $0.037968      $0.000000  $0.971800  $0.154403 
-----------  -----------  ------------  ---------  ---------  ---------  ---------  -------------  ---------  --------- 
 2025 Totals                 $4.430000  $3.809800  $0.000000  $0.620200  $0.148848      $0.000000  $3.809800  $0.605315 
 
 
 
(1)  These amounts are a subset of, and included in, the 2025 Taxable Ordinary 
     Dividend amounts. 
(2)  These amounts are a subset of, and included in, the 2025 Capital Gain 
     amounts. 
(3)  The amount of the quarterly 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 2025 Capital Gain amounts. 
(4)  Pursuant to Treasury Regulation Section 1.1061-6(c), Federal Realty 
     Investment Trust is disclosing the following information to its 
     shareholders. "One Year Amounts Disclosure" is 2.4% of the capital gain 
     distributions and "Three Year Amounts Disclosure" is 2.4% of the capital 
     gain distributions. Capital gain distributions related to Section 1231 
     gain are 97.6% of the total capital gain distributions. 
 

5.000% Series C Cumulative Redeemable Preferred Shares (CUSIP # 313745200))

 
                                                                                                             Sec 897 
                                                   Qualified                                       Section   Capital 
                          Distribution   Taxable    Income     Capital   Unrecap.                   199A       Gain 
               Payable     Per Share     Ordinary  Dividend     Gains    Sec 1250   Nontaxable    Dividend   (Box 2f) 
Record Date      Date         (1)        Dividend     (2)        (5)       (3)     Distributions     (2)       (4) 
-----------  -----------  ------------  ---------  ---------  ---------  --------  -------------  ---------  -------- 
01/02/2025   01/15/2025       $0.31250  $0.268750   $0.00000  $0.043750  $0.01050       $0.00000  $0.268750  $0.04270 
-----------  -----------  ------------  ---------  ---------  ---------  --------  -------------  ---------  -------- 
04/01/2025   04/15/2025       $0.31250  $0.268750   $0.00000  $0.043750  $0.01050       $0.00000  $0.268750  $0.04270 
-----------  -----------  ------------  ---------  ---------  ---------  --------  -------------  ---------  -------- 
07/01/2025   07/15/2025       $0.31250  $0.268750   $0.00000  $0.043750  $0.01050       $0.00000  $0.268750  $0.04270 
-----------  -----------  ------------  ---------  ---------  ---------  --------  -------------  ---------  -------- 
10/01/2025   10/15/2025       $0.31250  $0.268750   $0.00000  $0.043750  $0.01050       $0.00000  $0.268750  $0.04270 
-----------  -----------  ------------  ---------  ---------  ---------  --------  -------------  ---------  -------- 
 2025 Totals                  $1.25000  $1.075000   $0.00000  $0.175000  $0.04200       $0.00000  $1.075000  $0.17080 
 
 
 
(1)  Amount represents dividends per depositary share, each representing 
     1/1000(th) of a share. 
(2)  These amounts are a subset of, and included in, the 2025 Taxable Ordinary 
     Dividend amounts. 
(3)  These amounts are a subset of, and included in, the 2025 Capital Gain 
     amounts. 
(4)  The amount of the quarterly 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 2025 Capital Gain amounts. 
(5)  Pursuant to Treasury Regulation Section 1.1061-6(c), Federal Realty 
     Investment Trust is disclosing the following information to its 
     shareholders. "One Year Amounts Disclosure" is 2.4% of the capital gain 
     distributions and "Three Year Amounts Disclosure" is 2.4% of the capital 
     gain distributions. Capital gain distributions related to Section 1231 
     gain are 97.6% of the total capital gain distributions. 
 

The company did not incur any foreign taxes. Shareholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of Federal Realty distributions.

About Federal Realty

Federal Realty is a recognized leader in the ownership, operation and redevelopment of high-quality retail-based properties located primarily in major coastal markets and select underserved regions with strong economic and demographic fundamentals. Founded in 1962, Federal Realty's mission is to deliver long-term, sustainable growth through investing in communities where retail demand exceeds supply. This includes a portfolio of open-air shopping centers and mixed-use destinations--such as Santana Row, Pike & Rose and Assembly Row--which together reflect the company's ability to create distinctive, high-performing environments that serve as vibrant destinations for their communities. As of September 30, 2025, Federal Realty's 103 properties include approximately 3,600 tenants in 27.9 million commercial square feet, and approximately 3,000 residential units.

Federal Realty has increased its quarterly dividends to its shareholders for 58 consecutive years, the longest record in the REIT industry. The company is an S&P 500 index member and its shares are traded on the NYSE under the symbol FRT. For additional information about Federal Realty and its properties, visit www.federalrealty.com.

 
Investor Inquiries: Jill Sawyer Senior  Media Inquiries: Brenda Pomar Senior 
Vice President, Investor Relations      Director, Corporate Communications 
301.998.8265                            301.998.8316 bpomar@federalrealty.com 
jsawyer@federalrealty.com 
 

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SOURCE Federal Realty Investment Trust

 

(END) Dow Jones Newswires

January 23, 2026 16:05 ET (21:05 GMT)

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