Boston Properties Announces 2021 Tax Treatment of Its Distributions
Common Shares (CUSIP #101121101) |
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2021 Non-
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100% |
73.8644% |
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14.5670% |
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11.5686% |
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(1) These amounts are a subset of, and included in, the 2021 Taxable Ordinary Dividend amounts. |
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(2) These amounts are also reported as Section 897 gains attributable to dispositions of USRPIs. In addition, for purposes of Section 1061 of the Internal Revenue Code, 100% of the distributions reported as 2021 Total Capital Gain Distributions are from sales of assets that either generated Section 1231 gains or were held for more than 3 years. Section 1061 is generally applicable to direct and indirect holders of “applicable partnership interest.” |
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(3) Unrecaptured Section 1250 Gain is a subset of, and included in, the 2021 Total Capital Gain Distribution amount. |
The entire common stock distribution with a record date of
Series B Preferred (CUSIP #101121408) |
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2021
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2021
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2021 Section
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2021 Non-
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$0.492188 |
$0.492188 |
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100% |
83.5272% |
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16.4728% |
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0.0000% |
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(1) Each depositary share represents 1/100th of a share of Series B Preferred Stock. |
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(2) These amounts are a subset of, and included in, the 2021 Taxable Ordinary Dividends amounts. |
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(3) These amounts are also reported as Section 897 gains attributable to dispositions of USRPIs. In addition, for purposes of Section 1061 of the Internal Revenue Code, 100% of the distributions reported as 2021 Total Capital Gain Distributions are from sales of assets that either generated Section 1231 gains or were held for more than 3 years. Section 1061 is generally applicable to direct and indirect holders of “applicable partnership interest.” |
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(4) Unrecaptured Section 1250 Gain is a subset of, and included in, the 2021 Total Capital Gain Distribution amount. |
On
View source version on businesswire.com: https://www.businesswire.com/news/home/20220118006261/en/
AT THE COMPANY
Executive Vice President
Chief Financial Officer and Treasurer
617.236.3352
Senior Vice President
Chief Accounting Officer
617.236.3460
Source: