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Our mission: Bringing practical business and technical intelligence to today's structured cabling professionals

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.
  • Technology: We evaluate product innovations and technology trends as they impact a particular product class through interviews with manufacturers, installers and users, as well as contributed articles from subject-matter experts.
  • Data Center: Cabling Installation & Maintenance takes an in-depth look at design and installation workmanship issues as well as the unique technology being deployed specifically for data centers.
  • Physical Security: Focusing on the areas in which security and IT—and the infrastructure for both—interlock and overlap, we pay specific attention to Internet Protocol’s influence over the development of security applications.
  • Standards: Tracking the activities of North American and international standards-making organizations, we provide updates on specifications that are in-progress, looking forward to how they will affect cabling-system design and installation. We also produce articles explaining the practical aspects of designing and installing cabling systems in accordance with the specifications of established standards.

Cabling Installation & Maintenance is published by Endeavor Business Media, a division of EndeavorB2B.

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Farmland Partners Announces Tax Treatment of 2024 Distributions

Farmland Partners Inc. (NYSE: FPI) (the “Company” or “FPI”) today announced the tax treatment of our 2024 common stock distributions, as summarized in the following table.

Farmland Partners Inc.

CUSIP: 31154R109

EIN: 46-3769850

Farmland Partners Inc. 2024 Dividend Treatment
 
Common Stock
 
Dividends Capital Gains
Declaration

Date
Payment Date Record Date Distribution

Per Share
Distribution

Per Share Allocable to

2024
Taxable

Ordinary

(Box 1a)
Qualified (Box 1b)

(1)
Total

(Box 2a)
Unrecaptured Section 1250 (Box 2b) Return of Capital

(Box 3)

(2)
Section 199A

(Box 5)

(1)

12/12/2023

1/12/2024

12/29/2023

$

0.210000

$

0.005147

$

0.000652

$

-

$

0.004495

$

-

$

-

$

0.000652

10/24/2023

1/17/2024

1/2/2024

$

0.060000

$

0.060000

$

0.007599

$

-

$

0.052401

 

 

$

0.007599

2/27/2024

4/15/2024

4/1/2024

$

0.060000

$

0.060000

$

0.007599

$

-

$

0.052401

$

-

$

-

$

0.007599

4/29/2024

7/15/2024

7/1/2024

$

0.060000

$

0.060000

$

0.007599

$

-

$

0.052401

$

-

$

-

$

0.007599

7/23/2024

10/15/2024

10/1/2024

$

0.060000

$

0.060000

$

0.007599

$

-

$

0.052401

$

-

$

-

$

0.007599

12/13/2024

1/8/2025

12/18/2024

$

1.150000

$

1.150000

$

0.145638

$

-

$

1.004362

$

-

$

-

$

0.145638

$

1.600000

$

1.395147

$

0.176684

$

-

$

1.218463

$

-

$

-

$

0.176684

 
Footnotes:
(1) Qualified dividends and Section 199A dividends are a subset of, and included in, the taxable ordinary dividend amount.
(2) Return of capital represents a return of stockholder investment.

The special dividend of $0.21 per share declared December 12, 2023, and paid on or around January 12, 2024, is a split-year distribution with $0.0051474 per share considered a distribution made in 2024 for federal income tax purposes1.

The special dividend of $1.15 per share declared December 13, 2024 for shareholders of record as of December 18, 2024, and paid on or around January 8, 2025, is considered to be a distribution made in 2024 for federal income tax purposes2.

Pursuant to Treas. Reg. § 1.1061-4(b)(7)(i), the capital gains shown in box 2(a) are determined under Section 1231 and are excluded from “applicable partnership interest” disclosures.

In 2024, there was no “Box 3 Nondividend Distribution” on form 1099-DIV, and therefore no requirement to file Form 8937.

The Nareit REIT 1099-DIV Spreadsheet is available for download under the heading “2024 Dividend Information” at this link: https://ir.farmlandpartners.com/resources/IRS-Forms/default.aspx.

Stockholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from us.

About Farmland Partners Inc.

Farmland Partners Inc. is an internally managed real estate company that owns and seeks to acquire high-quality North American farmland and makes loans to farmers secured by farm real estate. As of December 31, 2024, the Company owns and/or manages approximately 141,800 acres in 16 states, including Arkansas, California, Colorado, Illinois, Indiana, Iowa, Kansas, Louisiana, Mississippi, Missouri, Nebraska, North Carolina, Oklahoma, South Carolina, Texas, and West Virginia. In addition, the Company owns land and buildings for four agriculture equipment dealerships in Ohio leased to Ag Pro under the John Deere brand. The Company elected to be taxed as a REIT for U.S. federal income tax purposes, commencing with the taxable year ended December 31, 2014. Additional information: www.farmlandpartners.com or (720) 452-3100.

1 The REIT declared a dividend in December of 2023, and it was payable to shareholders of record as of December of 2023. In accordance with IRC §857(b)(9) the dividend deemed paid in 2023 was limited to the earnings & profits at that time. The remaining balance that was not includable in 2023 should be reported as a 2024 dividend.

2 The REIT declared a dividend in December 2024, payable to shareholders of record as of December 18, 2024. In accordance with IRC §857(b)(9) the dividend is deemed paid entirely in 2024 as it consists of undistributed 2024 earnings & profits.

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