Tax treatment of 2025 common stock distributions at Equity LifeStyle (NYSE: ELS)

Rhea-AI Filing Summary

Equity LifeStyle Properties, Inc. filed a current report to note that it issued a news release on January 22, 2026 announcing the tax treatment of its 2025 common stock distributions, which is available on its website.

The company describes itself as a fully integrated owner of lifestyle-oriented real estate and a self-administered, self-managed real estate investment trust headquartered in Chicago. It reports owning or having an interest in 453 properties with 173,355 sites located predominantly in the United States as of December 31, 2025.

EQUITY LIFESTYLE PROPERTIES INC0000895417false00008954172026-01-222026-01-22

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): January 22, 2026

EQUITY LIFESTYLE PROPERTIES, INC.

(Exact name of registrant as specified in its charter)

Maryland

1-11718

36-3857664

(State or other jurisdiction of incorporation)

(Commission File No.)

(IRS Employer Identification Number)

Two North Riverside Plaza

Chicago,

Illinois

60606

(Address of Principal Executive Offices)

(Zip Code)

(312) 279-1400

(Registrant’s telephone number, including area code)

    Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐			Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐			Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐			Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐			Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:
Title of each class			Trading Symbol(s)			Name of each exchange on which registered
Common Stock, $0.01 Par Value			ELS			New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company  ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 8.01    Other Events

On January 22, 2026, Equity LifeStyle Properties, Inc. (referred to herein as “we,” “us,” and “our”) issued a news release announcing the tax treatment of our 2025 common stock distributions, which was posted on our website, www.equitylifestyleproperties.com.

    We are a fully integrated owner of lifestyle-oriented properties and own or have an interest in 453 properties located predominantly in the United States consisting of 173,355 sites as of December 31, 2025. We are a self-administered, self-managed, real estate investment trust with headquarters in Chicago.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

						EQUITY LIFESTYLE PROPERTIES, INC.
Date: January 28, 2026						By: /s/ Paul Seavey
						Paul Seavey
						Executive Vice President and Chief Financial Officer

FAQ

What did Equity LifeStyle Properties (ELS) disclose in this 8-K?

Equity LifeStyle Properties reported that it issued a news release on January 22, 2026 announcing the tax treatment of its 2025 common stock distributions, and directed investors to its corporate website.

Where can investors find ELS’s 2025 common stock distribution tax information?

The company stated that the tax treatment of its 2025 common stock distributions is described in a news release posted on its website, www.equitylifestyleproperties.com, as of January 22, 2026.

What type of company is Equity LifeStyle Properties (ELS)?

Equity LifeStyle Properties is a fully integrated owner of lifestyle-oriented properties and operates as a self-administered, self-managed real estate investment trust, focusing on real estate assets and headquartered in Chicago.

How large is Equity LifeStyle Properties’ portfolio as of December 31, 2025?

The company reports owning or having an interest in 453 properties consisting of 173,355 sites located predominantly in the United States as of December 31, 2025, reflecting a sizable lifestyle-focused real estate portfolio.

Where is Equity LifeStyle Properties (ELS) headquartered?

Equity LifeStyle Properties is headquartered in Chicago, Illinois, at Two North Riverside Plaza, reflecting its central corporate base for managing its lifestyle-oriented real estate portfolio.

Who signed the ELS 8-K regarding 2025 distribution tax treatment?

The report was signed on behalf of Equity LifeStyle Properties by Paul Seavey, who serves as Executive Vice President and Chief Financial Officer, indicating senior financial management oversight of the disclosure.