Ventas

2023 Dividend and Tax Treatment
For 2023 income tax purposes, Ventas, Inc.'s (the "Company") total taxable dividend income for 2023 was $1.80 per share. This includes the Company's fourth quarter 2022 dividend of $0.45 per share, which was declared on December 7, 2022 and was paid on January 19, 2023. It excludes the Company’s fourth quarter 2023 dividends, which was declared on December 5, 2023, will be paid on January 18, 2024, and is taxable to stockholders as part of their 2024 dividend income.

The following table summarizes the nature of these cash distributions and provides the appropriate 1099-DIV box number:

Date Paid Total Distribution Box 1a Ordinary Dividend Box 1b Qualified Dividend (Included in Box 1a) Box 5 199A Dividend (Included in Box 1a) Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a) Box 2f Section 897 Capital Gain (Included in Box 2a) Box 3 Nondividend Distribution
Jan. 19, 2023 $0.450000 $0.384833 $0.011170 $0.373663 $0.022839 $0.000000 $0.000000 $0.042328
Apr. 13, 2023 $0.450000 $0.384833 $0.011170 $0.373663 $0.022839 $0.000000 $0.000000 $0.042328
July 13, 2023 $0.450000 $0.384833 $0.011170 $0.373663 $0.022839 $0.000000 $0.000000 $0.042328
Oct. 12, 2023 $0.450000 $0.384833 $0.011170 $0.373663 $0.022839 $0.000000 $0.000000 $0.042328
Total $1.800000 $1.539332 $0.044680 $1.494652 $0.091356 $0.000000 $0.000000 $0.169312

The 2023 non-qualified ordinary dividends are also reported on Form 1099-DIV, Box 5, Section 199A Dividends. Treasury Regulation §1.199A-3(c)(2)(ii) requires that shareholders hold their REIT shares for at least 45 days in order for the dividends to be treated as 199A dividends. Pursuant to Treasury Regulation §1.1061-6(c), the Company reports that for purposes of Section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are $0.091356 with respect to direct and indirect holders of "applicable partnership interests." Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

2022 Dividend and Tax Treatment
For 2022 income tax purposes, Ventas, Inc.’s (the “Company”) total taxable dividend income for 2022 was $1.80 per share. This includes the Company’s fourth quarter 2021 dividend of $0.45 per share, which was declared on December 7, 2021 and was paid on January 19, 2022. It excludes the Company’s fourth quarter 2022 dividends, which was declared on December 7, 2022, will be paid on January 19, 2023, and is taxable to stockholders as part of their 2023 dividend income.

The following table summarizes the nature of these cash distributions and provides the appropriate 1099-DIV box number:

Date Paid Taxable Income Box 1a Ordinary Dividend Box 1b Qualified Dividend (Included in Box 1a) Box 5 199A Dividend (Included in Box 1a) Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a) Box 2f Section 897 Capital Gain (Included in Box 2a)
Jan. 19, 2022 $0.450000 $0.450000 $0.012265 $0.437735 $0.000000 $0.000000 $0.000000
Apr. 14, 2022 $0.450000 $0.450000 $0.012265 $0.437735 $0.000000 $0.000000 $0.000000
July 14, 2022 $0.450000 $0.450000 $0.012265 $0.437735 $0.000000 $0.000000 $0.000000
Oct. 14, 2022 $0.450000 $0.450000 $0.012265 $0.437735 $0.000000 $0.000000 $0.000000
Taxable in 2022 $1.800000 $1.800000 $0.049060 $1.750940 $0.000000 $0.000000 $0.000000

No amount of the 2022 paid dividends is considered to be return of capital (i.e. nontaxable distribution). The 2022 non-qualified ordinary dividends are also reported on Form 1099-DIV, Box 5, Section 199A Dividends. Treasury Regulation §1.199A-3(c)(2)(ii) requires that shareholders hold their REIT shares for at least 45 days in order for the dividends to be treated as 199A dividends. Pursuant to Treasury Regulation §1.1061-6(c), the Company reports that for purposes of Section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are $0.00 with respect to direct and indirect holders of "applicable partnership interests." Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

2021 Dividend and Tax Treatment
For 2021 income tax purposes, Ventas, Inc.’s (the "Company") total taxable dividend income for 2021 was $1.80 per share. This includes the Company’s fourth quarter 2020 dividend of $0.45 per share, which was declared on December 11, 2020 and was paid on January 20, 2021. It excludes the Company’s fourth quarter 2021 dividends, which was declared on December 7, 2021 and paid on January 19, 2022, and is taxable to stockholders as part of their 2022 dividend income.

The following table summarizes the nature of these cash distributions and provides the appropriate 1099-DIV box number:

Date Paid 2021 Taxable Income Box 1a Ordinary Dividend Box 1b Qualified Dividend (Included in Box 1a) Box 5 199A Dividend (Included in Box 1a) Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a)
Jan. 20, 2021 $0.450000 $0.314009 $0.000825 $0.313184 $0.135991 $0.094869
Apr. 14, 2021 $0.450000 $0.314009 $0.000825 $0.313184 $0.135991 $0.094869
July 14, 2021 $0.450000 $0.314009 $0.000825 $0.313184 $0.135991 $0.094869
Oct. 14, 2021 $0.450000 $0.314009 $0.000825 $0.313184 $0.135991 $0.094869
Taxable in 2021 $1.800000 $1.256036 $0.003300 $1.252736 $0.543964 $0.379476

No amount of the 2021 paid dividends is considered to be return of capital (i.e. nontaxable distribution). The 2021 non-qualified ordinary dividends are also reported on Form 1099-DIV, Box 5, Section 199A Dividends. Treasury Regulation §1.199A-3(c)(2)(ii) requires that shareholders hold their REIT shares for at least 45 days in order for the dividends to be treated as 199A dividends. Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

2020 Dividend
For 2020 income tax purposes, Ventas, Inc.’s (the "Company") total taxable dividend income for 2020 was $2.485 per share. This includes the Company's fourth quarter 2019 dividend of $0.7925 per share, which was declared on December 6, 2019 and was paid on January 13, 2020. It excludes the Company’s fourth quarter 2020 dividends, which was declared on December 11, 2020 and paid on January 20, 2021, and is taxable to stockholders as part of their 2021 dividend income.

The following table summarizes the nature of these cash distributions and provides the appropriate 1099-DIV box number:

Date Paid 2020 Taxable Income Box 1a Ordinary Dividend Box 1b Qualified Dividend (Included in Box 1a) Box 5 199A Dividend (Included in Box 1a) Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a)
Jan. 13, 2020 $0.792500 $0.685909 $0.002219 $0.683690 $0.106591 $0.015859
Apr. 14, 2020 $0.792500 $0.685909 $0.002219 $0.683690 $0.106591 $0.015859
July 14, 2020 $0.450000 $0.389475 $0.001260 $0.388215 $0.060525 $0.009005
Oct. 13, 2020 $0.450000 $0.389475 $0.001260 $0.388215 $0.060525 $0.009005
Taxable in 2020 $2.485000 $2.150768 $0.006958 $2.143810 $0.334232 $0.049728

No amount of the 2020 paid dividends is considered to be return of capital (i.e. nontaxable distribution). The 2020 non-qualified ordinary dividends are also reported on Form 1099-DIV, Box 5, Section 199A Dividends. Treasury Regulation §1.199A-3(c)(2)(ii) requires that shareholders hold their REIT shares for at least 45 days in order for the dividends to be treated as 199A dividends. Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

2019 Dividend
The Company’s dividends for 2019, included in its 2019 total shareholder return, totaled $3.17 per share, composed of a first through fourth quarter dividend whose ex-dividend dates all occurred in 2019.

For 2019 tax purposes, the Company paid quarterly reportable dividends of $0.7925 per share in cash for the fourth quarter of 2018 and the first, second, and third quarters of 2019, making the total dividend to our stockholders in 2019 $3.17 per share. Our fourth quarter 2019 dividend of $0.7925 per share, announced on December 6, 2019 and paid on January 13, 2020, is taxable to our stockholders as part of their 2020 dividend income. The following is a summary of the foregoing and the appropriate 1099DIV box number:

Date Paid 2019 REIT Dividend 2019 Taxable Income 2020 Taxable Income Box 1a Ordinary Dividend Box 1b Qualified Dividend (Included in Box 1a) Box 5 199A Dividend (Included in Box 1a) Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a) Box 3 Nondividend Distribution
Jan. 14, 2019 N/A $0.792500 N/A $0.587818 $0.030573 $0.557245 $0.008586 $0.008586 $0.196096
Apr. 12, 2019 $0.792500 $0.792500 N/A $0.587818 $0.030573 $0.557245 $0.008586 $0.008586 $0.196096
July 12, 2019 $0.792500 $0.792500 N/A $0.587818 $0.030573 $0.557245 $0.008586 $0.008586 $0.196096
Oct. 11, 2019 $0.792500 $0.792500 N/A $0.587818 $0.030573 $0.557245 $0.008586 $0.008586 $0.196096
Taxable in 2019 N/A $3.170000 N/A $2.351272 $0.122292 $2.228980 $0.034344 $0.034344 $0.784384
Jan 13, 2020 $0.792500 N/A $0.792500 N/A N/A N/A N/A N/A N/A
Total $3.170000 N/A $0.792500 N/A N/A N/A N/A N/A N/A

Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

2018 Dividend
The Company’s dividends for 2018, included in its 2018 total return to shareholders, totalled $3.1625 per share, composed of a first through fourth quarter dividend whose ex-dividend dates all occurred in 2018.

For 2018 tax purposes, the Company paid quarterly reportable dividends of $0.79 per share in cash for the fourth quarter of 2017 and the first, second, and third quarters of 2018, making the total dividend taxable to our stockholders in 2018 of $3.16. Our fourth quarter 2018 dividend of $0.7925 per share, announced on December 10, 2018 and paid on January 14, 2019, is taxable to our stockholders as part of their 2019 dividend income. The following is a summary of the foregoing and and the appropriate 1099DIV box number:

Date Paid 2018 REIT Dividend 2018 Taxable Income 2019 Taxable Income Box 1a Ordinary Dividend Box 1b Qualified Dividend (Included in Box 1a) Box 5 199A Dividend (Included in Box 1a) Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a)
Jan. 12, 2018 N/A $0.790000 N/A $0.744600 $0.000937 $0.743663 $0.045400 $0.030610
Apr. 12, 2018 $0.790000 $0.790000 N/A $0.744600 $0.000937 $0.743663 $0.045400 $0.030610
July 12, 2018 $0.790000 $0.790000 N/A $0.744600 $0.000937 $0.743663 $0.045400 $0.030610
Oct. 12, 2018 $0.790000 $0.790000 N/A $0.744600 $0.000937 $0.743663 $0.045400 $0.030610
Taxable in 2018 N/A $3.160000 N/A $2.978400 $0.003748 $2.974652 $0.181600 $0.122440
Jan 14, 2019 $0.792500 N/A $0.792500 N/A N/A N/A N/A N/A
Total $3.162500 N/A $0.792500 N/A N/A N/A N/A N/A

No amount of the 2018 paid dividends is considered to be return of capital (i.e. nontaxable distribution). Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

2017 Dividend
The Company’s dividends for 2017, included in its 2017 total return to stockholders, totalled $3.115 per share, composed of its first through fourth quarter 2017 dividends whose ex-dividend dates all occurred in 2017.

For 2017 tax purposes, the Company paid quarterly reportable dividends of $0.775 per share in cash for the first, second, and third quarters of 2017, making the total dividend taxable to our stockholders in 2017 of $2.325. Our fourth quarter 2017 dividend of $0.79 per share, announced on December 11, 2017 and paid on January 12, 2018, is taxable to our stockholders as part of their 2018 dividend income. The following is a summary of the foregoing and the appropriate 1099DIV box number:

Date Paid 2017 Ventas, Inc. Dividend 2017 Taxable Income 2018 Taxable Income 2017 Box 1a Ordinary Dividend 2017 Box 1b Qualified Dividend 2017 Box 2a Capital Gain Distr. 2017 Box 2b Unrecap. Section 1250 Gain (Included in Box 2a)
Mar. 31, 2017 $0.775 $0.775 N/A $0.343838 $0.001124 $0.431162 $0.071710
June 30, 2017 $0.775 $0.775 N/A $0.343838 $0.001124 $0.431162 $0.071710
Sept. 29, 2017 $0.775 $0.775 N/A $0.343838 $0.001124 $0.431162 $0.071710
Taxable in 2017 $2.325 $2.325 N/A $1.031514 $0.003372 $1.293486 $0.215130
Jan 12, 2018 $0.790 N/A $0.790 N/A N/A N/A N/A
Total $3.115 $2.325 $0.790 N/A N/A N/A N/A

No amount of the 2017 paid dividends is considered to be return of capital (i.e. nontaxable distribution). Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

Alternative Minimum Tax Adjustments – Tax year 2017 alternative minimum tax adjustment items have been apportioned to Company common stockholders in an amount equal to 1.729046% of each distribution. These adjustment items will only impact Company common stockholders that are subject to the alternative minimum tax for 2017. Individual taxpayers subject to the alternative minimum tax should report this amount on their 2017 Form 6251. Please note that this amount is a negative adjustment (i.e. decrease to alternative minimum taxable income). Please consult your tax advisor for the proper treatment of this adjustment item.

2016 Dividend
In 2016, we paid quarterly reportable dividends of $0.73 per share for the first, second, and third quarters and $0.775 per share for the fourth quarter, for a total dividend of $2.965. The following is a summary of all dividends paid in 2016:

Date Paid 2016 REIT Dividend 2016 Taxable Income Box 1a Ordinary Dividend Box 1b Qualified Dividend Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a)
Mar. 31, 2016 $0.730000 $0.730000 $0.674629 $0.014265 $0.055371 $0.026780
June 30, 2016 $0.730000 $0.730000 $0.674629 $0.014265 $0.055371 $0.026780
Sept. 30, 2016 $0.730000 $0.730000 $0.674629 $0.014265 $0.055371 $0.026780
Dec. 30, 2016 $0.775000 $0.775000 $0.716216 $0.015144 $0.058784 $0.028430
Total $2.965000 $2.965000 $2.740103 $0.057939 $0.224897 $0.108770

No amount of the 2016 paid dividends is considered to be return of capital (i.e. nontaxable distribution). Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

Alternative Minimum Tax Adjustments – Tax year 2016 alternative minimum tax adjustment items have been apportioned to Company common shareholders in an amount equal to .083361% of each distribution. These adjustment items will only impact Company common shareholders that are subject to the alternative minimum tax for 2016. Individual taxpayers subject to the alternative minimum tax should report this amount on their 2016 Form 6251. Please note that this amount is a negative adjustment (i.e. decrease to alternative minimum taxable income). Please consult your tax advisor for the proper treatment of this adjustment item.

2015 Dividend

In 2015, we paid quarterly reportable dividends of $0.79 per share for first and second quarter and $0.73 per share for third and fourth quarter, for a total dividend of $3.04. The following is a summary of all dividends paid in 2015:

Date Paid 2015 REIT Dividend 2015 Taxable Income Box 1a Ordinary Dividend Box 1b Qualified Dividend Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a)
Jan. 27, 2015 $0.21070 $0.21070 $0.210700 $0.001131 $0.000000 $0.000000
Mar. 31, 2015 $0.57930 $0.57930 $0.57930 $0.003110 $0.000000 $0.000000
June 30, 2015 $0.79000 $0.79000 $0.790000 $0.004241 $0.000000 $0.000000
Sept. 30, 2015 $0.73000 $0.73000 $0.73000 $0.003919 $0.000000 $0.000000
Dec. 30, 2015 $0.73000 $0.73000 $0.73000 $0.003919 $0.000000 $0.000000
Total $3.04000 $3.04000 $3.04000 $0.016320 $0.000000 $0.000000

No amount of the 2015 paid dividends is considered to be a capital gain distribution or a return of capital (i.e. nontaxable distribution). Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

Alternative Minimum Tax Adjustments - Tax year 2015 alternative minimum tax adjustment items have been apportioned to Ventas, Inc. common shareholders in an amount equal to .256717% of the total 2015 ordinary taxable dividends. These adjustment items will only impact common shareholders that are subject to the alternative minimum tax for 2015. Individual taxpayers subject to the alternative minimum tax should report this amount on their 2015 Form 6251. Please note that this amount is a positive adjustment (i.e. increase to alternative minimum taxable income). Please consult your tax advisor for the proper treatment of this adjustment item.

2014 Dividend
In 2014, we paid quarterly reportable dividends of $0.725 per share for first, second, and third quarter and $0.79 per share for fourth quarter, for a total dividend of $2.965. The following is a summary of all dividends paid in 2014:

Date Paid 2014 REIT Dividend 2014 Taxable Income Box 1a Ordinary Dividend Box 1b Qualified Dividend Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a)
Mar. 28, 2014 $0.72500 $0.72500 $0.664468 $0.025610 $0.060532 $0.020860
June 27, 2014 $0.72500 $0.72500 $0.664468 $0.025610 $0.060532 $0.020860
Sept. 30, 2014 $0.72500 $0.72500 $0.664468 $0.025610 $0.060532 $0.020860
Dec. 31, 2014 $0.79000 $0.79000 $0.724041 $0.027907 $0.065959 $0.022730
Total $2.96500 $2.96500 $2.717445 $0.104737 $0.247555 $0.085310

No amount of the 2014 paid dividends is considered to be return of capital (i.e. nontaxable distribution). Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

2013 Dividend
In 2013, we paid quarterly reportable dividends of $0.67 per share for first, second, and third quarter and $0.725 per share for fourth quarter, for a total dividend of $2.735. The following is a summary of all dividends paid in 2013:

Date Paid 2013 REIT Dividend 2013 Taxable Income Box 1a Ordinary Dividend Box 1b Qualified Dividend (Included in Box 1a) Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a)
Mar. 28, 2013 $0.67000 $0.67000 $0.660213 $0.009108 $0.009787 $0.00000
June 28, 2013 $0.67000 $0.67000 $0.660213 $0.009108 $0.009787 $0.00000
Sept. 27, 2013 $0.67000 $0.67000 $0.660213 $0.009108 $0.009787 $0.00000
Dec. 31, 2013 $0.72500 $0.72500 $0.714409 $0.009856 $0.010591 $0.00000
Total $2.73500 $2.73500 $2.695048 $0.037180 $0.039952 $0.00000

No amount of the 2013 paid dividends is considered to be return of capital (i.e. nontaxable distribution). Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

2012 Dividend
In 2012, we paid quarterly reportable dividends of $0.62 per share for a total dividend of $2.48. The following is a summary of all dividends paid in 2012:

Date Paid 2012 REIT Dividend 2012 Taxable Income Box 1a Ordinary Dividend Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a)
Mar. 29, 2012 $0.62000 $0.62000 $0.55781 $0.06219 $0.01498
June 29, 2012 $0.62000 $0.62000 $0.55781 $0.06219 $0.01498
Sept. 28, 2012 $0.62000 $0.62000 $0.55781 $0.06219 $0.01498
Dec. 28, 2012 $0.62000 $0.62000 $0.55781 $0.06219 $0.01498
Total $2.48000 $2.48000 $2.23124 $0.24876 $0.05992

No amount of the 2012 paid dividends is considered to be return of capital (i.e. nontaxable distribution). Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

2011 Dividend
In 2011, we paid quarterly reportable dividends of $0.575 per share for a total dividend of $2.30. In accordance with the Nationwide Health Properties, Inc. merger agreement, the third quarter dividend was paid out in two installments (i.e. July 12, 2011 and September 30, 2011). The following is a summary of all dividends paid in 2011:

Date Paid 2011 REIT Dividend 2011 Taxable Income Box 1a Ordinary Dividend Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a)
Mar. 31, 2011 $0.57500 $0.57500 $0.57033 $0.00467 $0.00000
June 30, 2011 $0.57500 $0.57500 $0.57033 $0.00467 $0.00000
July 12, 2011 $0.12640 $0.12640 $0.12537 $0.00103 $0.00000
Sept. 30, 2011 $0.44860 $0.44860 $0.44495 $0.00365 $0.00000
Dec. 30, 2011 $0.57500 $0.57500 $0.57033 $0.00467 $0.00000
Total $2.30000 $2.30000 $2.28131 $0.01869 $0.00000

No amount of the 2011 paid dividends is considered to be return of capital (i.e. nontaxable distribution). Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

See Dividend Information – Nationwide Health Properties, Inc. for a quarterly summary of Nationwide Health Properties, Inc. dividend payments.

2010 Dividend
In 2010, we paid quarterly reportable dividends of $0.535 per share for a total dividend of $2.14. The following is a summary of all dividends paid in 2010:

Date Paid 2010 REIT Dividend 2010 Taxable Income Box 1a Ordinary Dividend Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a)
Mar. 31, 2010 $0.53500 $0.53500 $0.49982 $0.03518 $0.01607
June 30, 2010 $0.53500 $0.53500 $0.49982 $0.03518 $0.01607
Sept. 30, 2010 $0.53500 $0.53500 $0.49982 $0.03518 $0.01607
Dec. 30, 2010 $0.53500 $0.53500 $0.49982 $0.03518 $0.01607
Total $2.14000 $2.14000 $1.99928 $0.14072 $0.06428

No amount of the 2010 paid dividends is considered to be return of capital (i.e. nontaxable distribution). Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

2009 Dividend
In 2009, we paid declared quarterly reportable dividends of $0.5125 per share for a total dividend of $2.05. The following is a summary of all dividends paid in 2009:

Date Paid 2009 REIT Dividend 2009 Taxable Income Box 1a Ordinary Dividend Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a)
Mar. 31, 2009 $0.51250 $0.51250 $0.45890 $0.05360 $0.01584
June 30, 2009 $0.51250 $0.51250 $0.45890 $0.05360 $0.01584
Sept. 30, 2009 $0.51250 $0.51250 $0.45890 $0.05360 $0.01584
Dec. 30, 2009 $0.51250 $0.51250 $0.45890 $0.05360 $0.01584
Total $2.05000 $2.05000 $1.83560 $0.21440 $0.06336

No amount of the 2009 paid dividends is considered to be return of capital (i.e. nontaxable distribution). Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.

SNR

2021 Dividend
During 2021, New Senior Investment Group, Inc. paid the following dividends to common shareholders, which are considered return of capital, as set forth in more detail below.

Date Paid 2021 Taxable Income Box 1a Ordinary Dividend Box 2a Capital Gain Distr. Box 3 Nondividend Distribution
Mar. 26, 2021 $0.065000 $0.000000 $0.000000 $0.065000
Jun. 18, 2021 $0.065000 $0.000000 $0.000000 $0.065000
Taxable in 2021 $0.130000 $0.000000 $0.000000 $0.130000

During 2021, New Senior Investment Group, Inc. paid the following dividends to preferred shareholders, which are considered return of capital, as set forth in more detail below.

Date Paid 2021 Taxable Income Box 1a Ordinary Dividend Box 2a Capital Gain Distr. Box 3 Nondividend Distribution
Jan. 15, 2021 $1.512329 $0.000000 $0.000000 $1.512329
Apr. 15, 2021 $1.479452 $0.000000 $0.000000 $1.479452
July 13, 2021 $1.446575 $0.000000 $0.000000 $1.446575
Taxable in 2021 $4.438356 $0.000000 $0.000000 $4.438356

Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends. Also, see Form 8937 – Organizational Actions for additional information regarding corporate actions that affect stock basis.

2020 Preferred Stock Dividends
During 2020, distributions for New Senior Investment Group Inc.'s common stock (CUSIP #648691103) totaled $0.325 per share. New Senior Investment Group Inc.'s distributions in 2020 are considered return of capital, as set forth in more detail below.

Date Paid Cash Distribution Box 1a Ordinary Dividend Box 1b Qualified Dividend (Included in Box 1a) Box 5 199A Dividend (Included in Box 1a) Box 2a Capital Gain Distr. Return of Capital
Jan. 15, 2020 $1.512329 $0.000000 $0.000000 $0.000000 $0.000000 $1.512329
Apr. 15, 2020 $1.495890 $0.000000 $0.000000 $0.000000 $0.000000 $1.495890
Jul. 15, 2020 $1.495890 $0.000000 $0.000000 $0.000000 $0.000000 $1.495890
Oct. 15, 2020 $1.512329 $0.000000 $0.000000 $0.000000 $0.000000 $1.512329
Dec. 31, 2020 $1.249315 $0.000000 $0.000000 $0.000000 $0.000000 $1.249315
Taxable in 2020 $7.265753 $0.000000 $0.000000 $0.000000 $0.000000 $7.265753

2020 Common Stock Dividends
During 2020, distributions for New Senior Investment Group Inc.’s common stock (CUSIP #648691103) totaled $0.325 per share. New Senior Investment Group Inc.’s distributions in 2020 are considered return of capital, as set forth in more detail below.

Date Paid Cash Distribution Box 1a Ordinary Dividend Box 1b Qualified Dividend (Included in Box 1a) Box 5 199A Dividend (Included in Box 1a) Box 2a Capital Gain Distr. Return of Capital
Mar. 27, 2020 $0.130000 $0.000000 $0.000000 $0.000000 $0.000000 $0.130000
June 19, 2020 $0.065000 $0.000000 $0.000000 $0.000000 $0.000000 $0.065000
Sep. 18, 2020 $0.065000 $0.000000 $0.000000 $0.000000 $0.000000 $0.065000
Dec. 18, 2020 $0.065000 $0.000000 $0.000000 $0.000000 $0.000000 $0.065000
Taxable in 2020 $0.325000 $0.000000 $0.000000 $0.000000 $0.000000 $0.325000

Cogdell Spencer

2012 Dividend

During 2012, Cogdell Spencer, Inc. paid the following dividends to common shareholders:

Date Paid 2012 REIT Dividend Box 1a Ordinary Dividend Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a) Box 3 Nontaxable Distributions
Jan. 19, 2012 $0.100000 $0.000000 $0.000000 $0.000000 $0.100000
Total $0.100000 $0.000000 $0.000000 $0.000000 $0.100000

During 2012, Cogdell Spencer, Inc. paid the following dividends to preferred shareholders:

Date Paid 2012 REIT Dividend Box 1a Ordinary Dividend Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a) Box 3 Nontaxable Distributions
Mar. 1, 2012 $0.531250 $0.000000 $0.000000 $0.000000 $0.531250
Apr. 2, 2012 $0.194792 $0.000000 $0.000000 $0.000000 $0.194792
Total $0.726042 $0.000000 $0.000000 $0.000000 $0.726042

Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends. Also, see Form 8937 - Organizational Actions for additional information regarding corporate actions that affect stock basis.

NHP

2011 Dividend
During 2011, Nationwide Health Properties, Inc. paid the following dividends to common shareholders:

Date Paid 2011 REIT Dividend Box 1a Ordinary Dividend Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a) Box 3 Nontaxable Distributions
Mar. 4, 2011 $0.480000 $0.181350 $0.001994 $0.001994 $0.296656
June 3, 2011 $0.480000 $0.181350 $0.001994 $0.001994 $0.296656
July 11, 2011 $0.216260 $0.081706 $0.000898 $0.000898 $0.133656
Total $1.176260 $0.444406 $0.004886 $0.004886 $0.726968

Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends. Also, see Form 8937 - Organizational Actions for additional information regarding corporate actions that affect stock basis.

2010 Dividend
In 2010, Nationwide Health Properties, Inc. paid quarterly reportable dividends for a total dividend of $1.82. The following is a summary of all dividends paid in 2010:

Date Paid 2010 REIT Dividend Box 1a Ordinary Dividend Box 2a Capital Gain Distr. Box 2b Unrecap. Section 1250 Gain (Included in Box 2a) Box 3 Nontaxable Distributions
Mar. 5, 2010 $0.440000 $0.370687 $0.016635 $0.016635 $0.052678
June 4, 2010 $0.450000 $0.379112 $0.017013 $0.017013 $0.053875
Sept. 3, 2010 $0.460000 $0.387537 $0.017391 $0.017391 $0.055072
Dec. 3, 2010 $0.470000 $0.395962 $0.017769 $0.017769 $0.056269
Total $1.820000 $1.533298 $0.068808 $0.068808 $0.217894

Stockholders are encouraged to consult their own tax advisors regarding the tax consequences of these dividends.