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For more than 30 years, Cabling Installation & Maintenance has provided useful, practical information to professionals responsible for the specification, design, installation and management of structured cabling systems serving enterprise, data center and other environments. These professionals are challenged to stay informed of constantly evolving standards, system-design and installation approaches, product and system capabilities, technologies, as well as applications that rely on high-performance structured cabling systems. Our editors synthesize these complex issues into multiple information products. This portfolio of information products provides concrete detail that improves the efficiency of day-to-day operations, and equips cabling professionals with the perspective that enables strategic planning for networks’ optimum long-term performance.

Throughout our annual magazine, weekly email newsletters and 24/7/365 website, Cabling Installation & Maintenance digs into the essential topics our audience focuses on.

  • Design, Installation and Testing: We explain the bottom-up design of cabling systems, from case histories of actual projects to solutions for specific problems or aspects of the design process. We also look at specific installations using a case-history approach to highlight challenging problems, solutions and unique features. Additionally, we examine evolving test-and-measurement technologies and techniques designed to address the standards-governed and practical-use performance requirements of cabling systems.
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EPR Properties Announces Tax Status of 2024 Distributions

EPR Properties (NYSE: EPR) today announced the 2024 year-end tax reporting information for 2024 distributions made to shareholders. Shareholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of EPR Properties distributions.

The 2024 distributions paid of $3.3900000 per Common Share (CUSIP #26884U109) are as follows:

Record

Date

Payment

Date

Cash

Distribution

per share

Taxable

Ordinary

Dividend

Non-

Taxable

Return of

Capital

Total

Capital

Gain

Distribution

Unrecaptured

Sec. 1250

Gain

Total 199A

Distribution

12-29-23

01-16-24

$0.275000

$0.203619

$0.071381

$0.000000

$0.000000

$0.203619

01-31-24

02-15-24

$0.275000

$0.203619

$0.071381

$0.000000

$0.000000

$0.203619

02-29-24

03-15-24

$0.275000

$0.203619

$0.071381

$0.000000

$0.000000

$0.203619

03-28-24

04-15-24

$0.285000

$0.211023

$0.073977

$0.000000

$0.000000

$0.211023

04-30-24

05-15-24

$0.285000

$0.211023

$0.073977

$0.000000

$0.000000

$0.211023

05-31-24

06-17-24

$0.285000

$0.211023

$0.073977

$0.000000

$0.000000

$0.211023

06-28-24

07-15-24

$0.285000

$0.211023

$0.073977

$0.000000

$0.000000

$0.211023

07-31-24

08-15-24

$0.285000

$0.211023

$0.073977

$0.000000

$0.000000

$0.211023

08-30-24

09-16-24

$0.285000

$0.211023

$0.073977

$0.000000

$0.000000

$0.211023

09-30-24

10-15-24

$0.285000

$0.211023

$0.073977

$0.000000

$0.000000

$0.211023

10-31-24

11-15-24

$0.285000

$0.211023

$0.073977

$0.000000

$0.000000

$0.211023

11-29-24

12-16-24

$0.285000

$0.211023

$0.073977

$0.000000

$0.000000

$0.211023

Total for 2024

$3.390000

$2.510064

$0.879936

$0.000000

$0.000000

$2.510064

 

 

100.000%

74.043%

25.957%

0.000%

 

The 2024 total distributions per share of $1.714412, consisting of cash distributions paid of $1.437500 per share and non-cash distributions of $0.276912 per share, for the Series C 5.75% Cumulative Convertible Preferred Shares (CUSIP #26884U208) are as follows:

Record

Date

Payment

Date

Cash

Distribution

per share

Taxable

Ordinary

Dividend

Non-

Taxable

Return of

Capital

Total

Capital

Gain

Distribution

Unrecaptured

Sec. 1250

Gain

Total 199A

Distribution

12-29-23

01-16-24

$0.359375

$0.359375

$0.000000

$0.000000

$0.000000

$0.359375

03-28-24

04-15-24

$0.359375

$0.359375

$0.000000

$0.000000

$0.000000

$0.359375

06-28-24

07-15-24

$0.359375

$0.359375

$0.000000

$0.000000

$0.000000

$0.359375

09-30-24

10-15-24

$0.359375

$0.359375

$0.000000

$0.000000

$0.000000

$0.359375

Total for 2024

$1.437500

$1.437500

$0.000000

$0.000000

$0.000000

$1.437500

 

 

100.000%

100.000%

0.000%

0.000%

 

 

 

 

 

 

 

 

 

 

Effective Date

Non-cash

Distribution

per share

Taxable

Ordinary

Dividend

Non-

Taxable

Return of

Capital

Total

Capital

Gain

Distribution

Unrecaptured

Sec. 1250

Gain

Total 199A

Distribution

09-30-2024

$0.199392

$0.000000

$0.199392

$0.000000

$0.000000

$0.000000

12-31-2024

$0.077520

$0.000000

$0.077520

$0.000000

$0.000000

$0.000000

Total for 2024(1)

$0.276912

$0.000000

$0.276912

$0.000000

$0.000000

$0.000000

 

 

100.000%

0.000%

100.000%

0.000%

 

The 2024 distributions paid of $2.250000 per share for the Series E 9.00% Cumulative Convertible Preferred Shares (CUSIP #26884U307) are as follows:

Record

Date

Payment

Date

Cash

Distribution

per share

Taxable

Ordinary

Dividend

Non-

Taxable

Return of

Capital

Total

Capital

Gain

Distribution

Unrecaptured

Sec. 1250

Gain

Total 199A

Distribution

12-29-23

01-16-24

$0.562500

$0.562500

$0.000000

$0.000000

$0.000000

$0.562500

03-28-24

04-15-24

$0.562500

$0.562500

$0.000000

$0.000000

$0.000000

$0.562500

06-28-24

07-15-24

$0.562500

$0.562500

$0.000000

$0.000000

$0.000000

$0.562500

09-30-24

10-15-24

$0.562500

$0.562500

$0.000000

$0.000000

$0.000000

$0.562500

Total for 2024

$2.250000

$2.250000

$0.000000

$0.000000

$0.000000

$2.250000

 

 

100.000%

100.000%

0.000%

0.000%

 

(1)

 

Shareholders of the Series C 5.75% Cumulative Convertible Preferred Shares and the Series E 9.00% Cumulative Preferred Shares may receive non-cash distributions associated with conversion adjustments, as provided by the provisions of the respective Series. The conversion adjustment provision entitles Series C and Series E shareholders, upon certain quarterly common share distribution thresholds being met, to receive additional EPR Properties common shares upon a conversion of the preferred shares into common shares. The increase in common shares to be received upon a conversion is a deemed distribution for federal income tax purposes.

 

 

 

 

 

In accordance with the respective Series provisions, the conversion adjustment is effective in quarters in which the change in the cumulative increased conversion ratio exceeds 1%. The deemed distributions are recognized (a) in the quarter when the cumulative conversion ratio exceeds 1% and (b) at December 31, 2024 for any conversion adjustment which has been deferred due to the cumulative increased conversion ratio being less than 1%. As such, a deemed distribution associated with the conversion adjustment for Series C is reflected in September, 2024 and December, 2024.

The 2024 total distributions paid per share of $1.437500 for the Series G 5.750% Cumulative Redeemable Preferred Shares (CUSIP #26884U505) are as follows:

Record

Date

Payment

Date

Cash

Distribution

per share

Taxable

Ordinary

Dividend

Non-

Taxable

Return of

Capital

Total

Capital

Gain

Distribution

Unrecaptured

Sec. 1250

Gain

Total 199A

Distribution

12-29-23

01-16-24

$0.359375

$0.359375

$0.000000

$0.000000

$0.000000

$0.359375

03-28-24

04-15-24

$0.359375

$0.359375

$0.000000

$0.000000

$0.000000

$0.359375

06-28-24

07-15-24

$0.359375

$0.359375

$0.000000

$0.000000

$0.000000

$0.359375

09-30-24

10-15-24

$0.359375

$0.359375

$0.000000

$0.000000

$0.000000

$0.359375

Total for 2024

$1.437500

$1.437500

$0.000000

$0.000000

$0.000000

$1.437500

 

 

100.000%

100.000%

0.000%

0.000%

 

About EPR Properties

EPR Properties (NYSE: EPR) is the leading diversified experiential net lease real estate investment trust (REIT), specializing in select enduring experiential properties in the real estate industry. We focus on real estate venues which create value by facilitating out of home leisure and recreation experiences where consumers choose to spend their discretionary time and money. We have total assets of approximately $5.7 billion (after accumulated depreciation of approximately $1.5 billion) across 44 states. We adhere to rigorous underwriting and investing criteria centered on key industry, property and tenant level cash flow standards. We believe our focused approach provides a competitive advantage and the potential for stable and attractive returns. Further information is available at www.eprkc.com.

Contacts

EPR Properties

Brian Moriarty

Senior Vice President – Corporate Communications

brianm@eprkc.com | 816-472-1700

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