Laser Focus World is an industry bedrock—first published in 1965 and still going strong. We publish original articles about cutting-edge advances in lasers, optics, photonics, sensors, and quantum technologies, as well as test and measurement, and the shift currently underway to usher in the photonic integrated circuits, optical interconnects, and copackaged electronics and photonics to deliver the speed and efficiency essential for data centers of the future.

Our 80,000 qualified print subscribers—and 130,000 12-month engaged online audience—trust us to dive in and provide original journalism you won’t find elsewhere covering key emerging areas such as laser-driven inertial confinement fusion, lasers in space, integrated photonics, chipscale lasers, LiDAR, metasurfaces, high-energy laser weaponry, photonic crystals, and quantum computing/sensors/communications. We cover the innovations driving these markets.

Laser Focus World is part of Endeavor Business Media, a division of EndeavorB2B.

Laser Focus World Membership

Never miss any articles, videos, podcasts, or webinars by signing up for membership access to Laser Focus World online. You can manage your preferences all in one place—and provide our editorial team with your valued feedback.

Magazine Subscription

Can you subscribe to receive our print issue for free? Yes, you sure can!

Newsletter Subscription

Laser Focus World newsletter subscription is free to qualified professionals:

The Daily Beam

Showcases the newest content from Laser Focus World, including photonics- and optics-based applications, components, research, and trends. (Daily)

Product Watch

The latest in products within the photonics industry. (9x per year)

Bio & Life Sciences Product Watch

The latest in products within the biophotonics industry. (4x per year)

Laser Processing Product Watch

The latest in products within the laser processing industry. (3x per year)

Get Published!

If you’d like to write an article for us, reach out with a short pitch to Sally Cole Johnson: [email protected]. We love to hear from you.

Photonics Hot List

Laser Focus World produces a video newscast that gives a peek into what’s happening in the world of photonics.

Following the Photons: A Photonics Podcast

Following the Photons: A Photonics Podcast dives deep into the fascinating world of photonics. Our weekly episodes feature interviews and discussions with industry and research experts, providing valuable perspectives on the issues, technologies, and trends shaping the photonics community.

Editorial Advisory Board

  • Professor Andrea M. Armani, University of Southern California
  • Ruti Ben-Shlomi, Ph.D., LightSolver
  • James Butler, Ph.D., Hamamatsu
  • Natalie Fardian-Melamed, Ph.D., Columbia University
  • Justin Sigley, Ph.D., AmeriCOM
  • Professor Birgit Stiller, Max Planck Institute for the Science of Light, and Leibniz University of Hannover
  • Professor Stephen Sweeney, University of Glasgow
  • Mohan Wang, Ph.D., University of Oxford
  • Professor Xuchen Wang, Harbin Engineering University
  • Professor Stefan Witte, Delft University of Technology

VICI Properties Inc. Announces Tax Treatment of 2024 Distributions

VICI Properties Inc. (NYSE: VICI) (“VICI Properties” or the “Company”), an experiential real estate investment trust, today announced the tax treatment of its 2024 distributions on its common stock (CUSIP #925652109). Stockholders are encouraged to consult with their tax advisors as to their specific tax treatment of VICI Properties’ distributions. The following table summarizes the Company’s distributions on its common stock for the tax year ended December 31, 2024:

Taxable Composition of 2024 Distributions (Form 1099-DIV)

2024 Distributions Paid Tax Treatment of 2024 Distributions
Record Date Payment Date Total Distribution Per Share Distribution Reportable in 2024 Distribution Reportable in 2025 Ordinary Dividend

Box 1a
Qualified Dividend (1)

Box 1b
Non-Dividend Distribution(2)

Box 3
Section 199A Dividends (1)(3) Box 5
12/21/2023 1/4/2024

$0.4150

$0.4150

(4)

N/A

$0.3722

$0.0008

$0.0428

$0.3714

3/21/2024 4/4/2024

$0.4150

$0.4150

N/A

$0.3722

$0.0008

$0.0428

$0.3714

6/18/2024 7/3/2024

$0.4150

$0.4150

N/A

$0.3722

$0.0008

$0.0428

$0.3714

9/18/2024 10/3/2024

$0.4325

$0.4325

N/A

$0.3879

$0.0008

$0.0446

$0.3871

12/17/2024 1/9/2025

$0.4325

$0.0000

(5)

$0.4325

(5)

$0.0000

$0.0000

$0.0000

$0.0000

$2.1100

$1.6775

$0.4325

$1.5045

$0.0031

$0.1730

$1.5013

 
(1) These amounts are a subset of, and included in, the 2024 ordinary dividend amounts (Box 1a).
(2) Represents a return of capital.
(3) Treasury Regulation § 1.199A-3(c)(2)(ii) requires that stockholders hold their REIT shares for more than 45 days during the 91-day period beginning on the date that is 45 days before the date on which such shares become ex-dividend with respect to such dividend in order for the dividends to be treated as Section 199A Dividends. Stockholders should consult with their tax advisors to determine whether this requirement affects any portion of the dividends included in Box 5.
(4) Pursuant to IRC Section 857(b)(9), the entire January 4, 2024 distribution (which was declared on December 7, 2023 and had a record date of December 21, 2023) is treated as a 2024 distribution for federal income tax purposes.
(5) Pursuant to IRC Section 857(b)(9), distributions paid on January 9, 2025 with a record date of December 17, 2024 are treated as received by stockholders on December 17, 2024 to the extent of 2024 earnings and profits. As the Company’s aggregate 2024 distributions exceeded its 2024 earnings and profits, the entire January 9, 2025 distribution (which was declared on December 5, 2024 and had a record date of December 17, 2024) will be treated as a 2025 distribution for federal income tax purposes and is not included on the 2024 Form 1099-DIV.

About VICI Properties

VICI Properties Inc. is an S&P 500® experiential real estate investment trust that owns one of the largest portfolios of market-leading gaming, hospitality and entertainment destinations, including Caesars Palace Las Vegas, MGM Grand and the Venetian Resort Las Vegas, three of the most iconic entertainment facilities on the Las Vegas Strip. VICI Properties owns 93 experiential assets across a geographically diverse portfolio consisting of 54 gaming properties and 39 other experiential properties across the United States and Canada. The portfolio is comprised of approximately 127 million square feet and features approximately 60,300 hotel rooms and over 500 restaurants, bars, nightclubs and sportsbooks. Its properties are occupied by industry-leading gaming, leisure and hospitality operators under long-term, triple-net lease agreements. VICI Properties has a growing array of real estate and financing partnerships with leading operators in other experiential sectors, including Cabot, Canyon Ranch, Chelsea Piers, Great Wolf Resorts, Homefield, Kalahari Resorts and Lucky Strike Entertainment. VICI Properties also owns four championship golf courses and approximately 33 acres of undeveloped and underdeveloped land adjacent to the Las Vegas Strip. VICI Properties’ goal is to create the highest quality and most productive experiential real estate portfolio through a strategy of partnering with the highest quality experiential place makers and operators. For additional information, please visit www.viciproperties.com.

Press Release Category: Dividends

Contacts

Stock Quote API & Stock News API supplied by www.cloudquote.io
Quotes delayed at least 20 minutes.
By accessing this page, you agree to the following
Privacy Policy and Terms Of Service.