Regency Centers Announces Tax Information for Regency Centers 2025 Distributions

Rhea-AI Summary

Regency Centers (Nasdaq:REG) posted the federal income tax characterization for its 2025 distributions to common and preferred shareholders. Common totals: $2.87 per share total distribution for 2025, $2.832519 ordinary dividends, $0.096603 qualified dividends, $0.037481 capital gain distribution. Series A preferred (REGCP): $1.5625 total; Series B preferred (REGCO): $1.4688 total. The release explains Section 199A and Section 1061 disclosures and advises shareholders to consult tax advisors.

News Market Reaction – REG

-0.23%

1 alert

-0.23% News Effect

On the day this news was published, REG declined 0.23%, reflecting a mild negative market reaction.

Data tracked by StockTitan Argus on the day of publication.

Key Figures

Common 2025 total distribution: $2.870000 per share Series A 2025 total distribution: $1.562500 per share Series B 2025 total distribution: $1.468800 per share +5 more

8 metrics

Common 2025 total distribution $2.870000 per share Total 2025 distributions per common share

Series A 2025 total distribution $1.562500 per share Total 2025 distributions per Series A preferred share

Series B 2025 total distribution $1.468800 per share Total 2025 distributions per Series B preferred share

Common Q4 dividend $0.755000 per share Common holders of record 12/15/2025, paid 1/6/2026

One Year Amounts Disclosure 100% Section 1061 one-year amount of capital gain distributions

Three Year Disclosure 77.56% Section 1061 three-year amount of capital gain distributions

Common ordinary dividends 2025 $2.832519 per share Total ordinary dividends portion of 2025 common distributions

Common Section 199A dividends 2025 $2.735916 per share Dividends eligible for Section 199A qualified business income deduction

Market Reality Check

Price: $76.40 Vol: Volume 1,598,429 vs 1,128...

normal vol

$76.40 Last Close

Volume Volume 1,598,429 vs 1,128,399 20-day average (relative volume 1.42x) ahead of this tax announcement. normal

Technical Price $71.02 is trading above the $70.86 200-day moving average.

Peers on Argus

REG gained 0.69% while key retail REIT peers KIM (-0.76%), BRX (-1.04%), FRT (-0...

REG gained 0.69% while key retail REIT peers KIM (-0.76%), BRX (-1.04%), FRT (-0.72%), O (-0.02%) and SPG (-0.33%) were down, pointing to stock-specific resilience rather than a sector move.

Historical Context

5 past events · Latest: Jan 06 (Neutral)

Pattern 5 events

Date	Event	Sentiment	Move	Catalyst
Jan 06	Earnings call invite	Neutral	+0.5%	Scheduled Q4 2025 earnings release and conference call details.
Dec 16	Board change	Positive	-1.6%	Election of experienced real estate CEO to Board and committee roles.
Oct 28	Earnings and dividend	Positive	-3.1%	Strong Q3 2025 results, raised guidance, and higher common dividend.
Sep 30	Earnings call invite	Neutral	-1.1%	Announcement of timing and access details for Q3 2025 earnings call.
Sep 02	Conference appearance	Neutral	-0.2%	Participation in BofA Securities 2025 Global Real Estate Conference.

Pattern Detected

Fundamental positives (like Q3 results and guidance raise) have previously seen negative next‑day moves, while neutral conference/call notices often aligned with modest declines.

Recent Company History

Over the last several months, Regency Centers has focused on earnings communications, governance, and capital returns. An October 2025 release reported strong Q3 results, higher 2025 guidance, and a higher common dividend of $0.755, yet the stock fell 3.06% the next day. Board expansion news in December 2025 also coincided with a 1.6% decline. In contrast, routine conference and earnings call invitations around September–January generally saw small, sentiment-aligned moves. Against this backdrop, the 2025 tax allocation notice fits the pattern of operational and payout transparency updates.

Market Pulse Summary

This announcement details the federal tax treatment of Regency Centers’ 2025 common and preferred di...

Analysis

This announcement details the federal tax treatment of Regency Centers’ 2025 common and preferred distributions, including ordinary income, Section 199A eligible amounts, and capital gain components. It also specifies how the $0.755 common dividend paid in early 2026 is reported for 2025 tax purposes. In recent filings, the company highlighted solid operating performance and a growing dividend, while this release focuses solely on reporting. Investors may monitor future earnings, dividend declarations, and regulatory filings to understand how payout levels and tax character evolve over time.

Key Terms

cusip, section 199a, qualified business income deduction, section 1250, +4 more

8 terms

cusip financial

"Common Stock: Symbol REG CUSIP #: 758849103"

A CUSIP is a nine-character alphanumeric code that uniquely identifies a U.S. or Canadian financial security—such as a stock, bond, or fund share—like a Social Security number for an investment. It matters to investors because brokers, exchanges and record-keepers use the CUSIP to match trades, track ownership, settle transactions and pull accurate records, reducing errors and ensuring money and securities go to the right place.

section 199a regulatory

"Section 199A Dividends(1) | Total Capital Gain Distribution"

Section 199A is a U.S. tax-code provision that lets owners of pass-through businesses (where profits are reported on personal tax returns) claim a deduction of up to about 20% of certain business income, subject to limits based on wages paid and company assets. For investors, it matters because it changes the after-tax cash flow and reported income of many privately held and small public firms — think of it as a tax discount that can make a company’s earnings look stronger and alter valuation and dividend expectations.

qualified business income deduction regulatory

"dividends eligible for the 20% qualified business income deduction under Section 199A"

A qualified business income deduction is a tax break that lets owners of pass-through businesses (like sole proprietors, partnerships, and S corporations) reduce the amount of income subject to individual tax by a portion of the business profit. It matters to investors because it changes after-tax cash flow and earnings available for reinvestment or distribution—think of it as a persistent discount on business income that can increase net returns and affect company valuation.

section 1250 regulatory

"Unrecapt Section 1250 Gain | Section 897 Ordinary Dividends"

Section 1250 is a U.S. tax rule that governs how profit from selling depreciable real estate (like buildings) is taxed when prior tax deductions for wear-and-tear have reduced the property’s tax basis. For investors, it matters because part of the sale gain tied to those earlier depreciation deductions can be taxed at higher ordinary-income-related rates (capped at 25%) rather than the lower long-term capital gains rate, increasing the tax bill—think of it as paying back some of the benefit you previously received for “wearing down” the asset.

section 897 regulatory

"Section 897 Ordinary Dividends | Section 897 Capital Gain"

Section 897 is a U.S. tax rule that treats the sale or transfer of U.S. real estate interests by non-U.S. persons as taxable in the United States, so a foreign owner can’t avoid U.S. tax simply by being based abroad. For investors, it matters because it can create a tax bill or withholding requirement when foreign parties buy, sell, or receive certain interests in U.S. property, which can change transaction proceeds and deal structure much like a built-in closing cost.

section 1061 regulatory

"Section 1061 is generally applicable to direct and indirect holders"

Section 1061 is a U.S. tax rule that changes how certain profit shares earned by investment managers—commonly called carried interest—are taxed: if the partnership interest is held less than three years, gains from that interest are treated like ordinary income rather than lower-taxed long-term capital gains. For investors this matters because it can reduce the after-tax returns of funds and influence manager behavior—think of it like a minimum holding period you must meet to qualify for a better tax rate.

capital gain distributions financial

"capital gain distributions allocated to each shareholder and “Three Year Disclosure”"

Payments a pooled investment (like a mutual fund or ETF) makes to its shareholders when the fund sells holdings for a profit and passes those profits along. Think of it as a group of owners selling an asset and handing out each person’s share of the proceeds; the payment lowers the fund’s per-share value but increases the investor’s cash or reinvested shares. It matters because these payments are typically taxable when received, so they affect an investor’s after-tax return even if reinvested.

applicable partnership interests regulatory

"applicable to direct and indirect holders of “applicable partnership interests.”"

Applicable partnership interests are the specific ownership stakes in a partnership that are subject to a particular contract, transaction or regulatory rule; they represent the portions of profit, loss, cash flow and decision rights tied to those shares. Investors care because which interests are labeled “applicable” determines who receives distributions, bears liabilities and votes on key matters—like which slices of a pie are being sold or re‑allocated—so it directly affects value, control and expected returns.

AI-generated analysis. Not financial advice.

JACKSONVILLE, Fla., Jan. 22, 2026 (GLOBE NEWSWIRE) -- Regency Centers Corporation (“Regency Centers” or the “Company”) (Nasdaq:REG) today announced the federal income tax treatment of its 2025 distributions to holders of its Common and Preferred stock.

Regency Centers Corporation:

Common Stock: Symbol REG CUSIP #: 758849103
Record Date	Payable Date	Total Distribution Per Share		Distribution Allocated to 2025		Total Ordinary Dividends		Qualified  Dividends (Included in Total Ordinary Div)		Section 199A Dividends(1)		Total Capital Gain Distribution (2)		Unrecapt Section 1250 Gain		Section 897 Ordinary Dividends		Section 897 Capital Gain		Nontaxable Distributions
3/12/2025	4/2/2025	$0.705000		$0.705000		$0.695793		$0.023730		$0.672063		$0.009207		$0.000000		$0.000000		$0.007142		$0.000000
6/11/2025	7/2/2025	$0.705000		$0.705000		$0.695793		$0.023730		$0.672063		$0.009207		$0.000000		$0.000000		$0.007142		$0.000000
9/11/2025	10/2/2025	$0.705000		$0.705000		$0.695793		$0.023730		$0.672063		$0.009207		$0.000000		$0.000000		$0.007142		$0.000000
12/15/2025	1/6/2026	$0.755000		$0.755000		$0.745140		$0.025413		$0.719727		$0.009860		$0.000000		$0.000000		$0.007648		$0.000000
TOTALS		$2.870000		$2.870000		$2.832519		$0.096603		$2.735916		$0.037481		$0.000000		$0.000000		$0.029074		$0.000000
Series A Cumulative Redeemable Preferred: Symbol REGCP CUSIP #: 758849889
Record Date	Payable Date	Total Distribution Per Share		Distribution Allocated to 2025		Total Ordinary Dividends		Qualified Dividends (Included in Total Ordinary Div)		Section 199A Dividends(1)		Total Capital Gain Distribution (2)		Unrecapt Section 1250 Gain		Section 897 Ordinary Dividends		Section 897 Capital Gain		Nontaxable Distributions
1/16/2025	1/31/2025	$0.390625		$0.390625		$0.385523		$0.013148		$0.372375		$0.005102		$0.000000		$0.000000		$0.003957		$0.000000
4/15/2025	4/30/2025	$0.390625		$0.390625		$0.385523		$0.013148		$0.372375		$0.005102		$0.000000		$0.000000		$0.003957		$0.000000
7/16/2025	7/31/2025	$0.390625		$0.390625		$0.385523		$0.013148		$0.372375		$0.005102		$0.000000		$0.000000		$0.003957		$0.000000
10/16/2025	10/31/2025	$0.390625		$0.390625		$0.385523		$0.013148		$0.372375		$0.005102		$0.000000		$0.000000		$0.003957		$0.000000
TOTALS		$1.562500		$1.562500		$1.542092		$0.052592		$1.489500		$0.020408		$0.000000		$0.000000		$0.015828		$0.000000
Series B Cumulative Redeemable Preferred: Symbol REGCO CUSIP #: 758849871
Record Date	Payable Date	Total Distribution Per Share		Distribution Allocated to 2025		Total Ordinary Dividends		Qualified Dividends (Included in Total Ordinary Div)		Section 199A Dividends(1)		Total Capital Gain Distribution (2)		Unrecapt Section 1250 Gain		Section 897 Ordinary Dividends		Section 897 Capital Gain		Nontaxable Distributions
1/16/2025	1/31/2025	$0.367200		$0.367200		$0.362404		$0.012360		$0.350044		$0.004796		$0.000000		$0.000000		$0.003720		$0.000000
4/15/2025	4/30/2025	$0.367200		$0.367200		$0.362404		$0.012360		$0.350044		$0.004796		$0.000000		$0.000000		$0.003720		$0.000000
7/16/2025	7/31/2025	$0.367200		$0.367200		$0.362404		$0.012360		$0.350044		$0.004796		$0.000000		$0.000000		$0.003720		$0.000000
10/16/2025	10/31/2025	$0.367200		$0.367200		$0.362404		$0.012360		$0.350044		$0.004796		$0.000000		$0.000000		$0.003720		$0.000000
TOTALS		$1.468800		$1.468800		$1.449616		$0.049440		$1.400176		$0.019184		$0.000000		$0.000000		$0.014880		$0.000000

^{(1) This amount represents dividends eligible for the 20% qualified business income deduction under Section 199A, and is included in Ordinary Dividends.
(2) Section 1061 is generally applicable to direct and indirect holders of “applicable partnership interests.” Pursuant to Treasury Regulation Section 1.1061-6(c), the “One Year Amounts Disclosure” is 100% of the capital gain distributions allocated to each shareholder and “Three Year Disclosure” is 77.56% of the capital gain distributions allocated to each shareholder.}

Of the $0.75500 per share dividend declared for the Common holders of record on December 15, 2025 and paid on January 6, 2026, $0.75500 is reported for income tax purposes in 2025.

This information is being provided to assist shareholders with tax reporting related to distributions made by the Company. It represents the Company’s understanding of the U.S. federal income tax laws and regulations and does not constitute tax advice. It does not purport to be complete or to describe the consequences that may apply to specific types of shareholders. Shareholders should review the tax statements that they will receive from their brokerage firms or other institutions to ensure that the statements agree with the information posted. Tax treatment of 2025 distributions is not necessarily indicative of taxability of future distributions, as tax treatment may change from year to year. The information provided herein should not be construed as tax advice or relied upon as such, and shareholders are strongly encouraged to consult with their tax advisors as to tax treatment of the Company's distributions specific to their individual situations.

About Regency Centers Corporation (Nasdaq: REG)

Regency Centers is a preeminent national owner, operator, and developer of shopping centers located in suburban trade areas with compelling demographics. Our portfolio includes thriving properties merchandised with highly productive grocers, restaurants, service providers, and best-in-class retailers that connect to their neighborhoods, communities, and customers. Operating as a fully integrated real estate company, Regency Centers is a qualified real estate investment trust (REIT) that is self-administered, self-managed, and an S&P 500 Index member. For more information, please visit RegencyCenters.com.

Kathryn McKie
904 598 7348
KathrynMcKie@regencycenters.com

This press release was published by a CLEAR® Verified individual.

FAQ

What total distribution did Regency Centers (REG) report for common stock for 2025?

Regency reported a $2.87 total distribution per common share allocated to 2025.

How much of REG common 2025 distributions were ordinary dividends?

Regency reported $2.832519 as total ordinary dividends for common shares in 2025.

What are the 2025 totals for Series A (REGCP) and Series B (REGCO) preferred distributions?

Series A (REGCP) totaled $1.5625 per share and Series B (REGCO) totaled $1.4688 per share for 2025.

How much qualified dividend was included in REG common 2025 distributions?

Qualified dividends included in the common ordinary dividends totaled $0.096603 for 2025.

Does Regency Centers provide guidance on Section 199A or Section 1061 for 2025 distributions?

Yes; the company discloses Section 199A amounts eligible for the 20% QBI deduction and notes Section 1061 one‑year/three‑year capital gain disclosure percentages.

Will Regency Centers provide tax statements to shareholders for 2025 distributions?

Shareholders are advised to review tax statements from their brokers or institutions and consult tax advisors; the company provided these allocations to assist reporting.