<p>/PRNewswire/ -- 联邦房地产投资信托（NYSE: FRT）今天发布了 2025 年对其普通利益股份持有者（NYSE: FRT）和其 5.000% C 系列累积可赎回优先股（NYSE: FRT.PRC）的联邦所得税处理。</p>
<p><img src="https://imageproxy.pbkrs.com/https://mma.prnewswire.com/media/1141400/Federal_1962.jpg?x-oss-process=image/auto-orient,1/interlace,1/resize,w_1440,h_1440/quality,q_95/format,jpg" alt="" original-src="https://imageproxy.pbkrs.com/https://mma.prnewswire.com/media/1141400/Federal_1962.jpg"/></p>
<p>普通股份（CUSIP # 313745101）</p>
<table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td>记录日期</td>
<td>应付日期</td>
<td>每股分配</td>
<td>应税普通股息</td>
<td>合格收入股息 (1)</td>
<td>资本收益 (4)</td>
<td>未回收的 Sec 1250 (2)</td>
<td>非应税分配</td>
<td>199A 节股息 (1)</td>
<td>Sec 897 资本收益 (Box 2f) (3)</td>
</tr>
<tr>
<td>2025 年 01 月 02 日</td>
<td>2025 年 01 月 15 日</td>
<td>$1.100000</td>
<td>$0.946000</td>
<td>$0.000000</td>
<td>$0.154000</td>
<td>$0.036960</td>
<td>$0.000000</td>
<td>$0.946000</td>
<td>$0.150304</td>
</tr>
<tr>
<td>2025 年 04 月 01 日</td>
<td>2025 年 04 月 15 日</td>
<td>$1.100000</td>
<td>$0.946000</td>
<td>$0.000000</td>
<td>$0.154000</td>
<td>$0.036960</td>
<td>$0.000000</td>
<td>$0.946000</td>
<td>$0.150304</td>
</tr>
<tr>
<td>2025 年 07 月 01 日</td>
<td>2025 年 07 月 15 日</td>
<td>$1.100000</td>
<td>$0.946000</td>
<td>$0.000000</td>
<td>$0.154000</td>
<td>$0.036960</td>
<td>$0.000000</td>
<td>$0.946000</td>
<td>$0.150304</td>
</tr>
<tr>
<td>2025 年 10 月 01 日</td>
<td>2025 年 10 月 15 日</td>
<td>$1.130000</td>
<td>$0.971800</td>
<td>$0.000000</td>
<td>$0.158200</td>
<td>$0.037968</td>
<td>$0.000000</td>
<td>$0.971800</td>
<td>$0.154403</td>
</tr>
<tr>
<td></td>
<td>2025 年总计</td>
<td>$4.430000</td>
<td>$3.809800</td>
<td>$0.000000</td>
<td>$0.620200</td>
<td>$0.148848</td>
<td>$0.000000</td>
<td>$3.809800</td>
<td>$0.605315</td>
</tr>
</tbody>
</table>
<table>
<thead>
<tr>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td></td>
<td></td>
</tr>
<tr>
<td>(1)</td>
<td>这些金额是 2025 年应税普通股息金额的一个子集，并包含在内。</td>
</tr>
<tr>
<td>(2)</td>
<td>这些金额是 2025 年资本收益金额的一个子集，并包含在内。</td>
</tr>
<tr>
<td>(3)</td>
<td>根据《国内税收法典》（IRC）第 897 节，作为美国房地产投资处置的季度股息金额反映在 Box 2f 中。Box 2f 是 2025 年资本收益金额的一个子集，并包含在内。</td>
</tr>
<tr>
<td>(4)</td>
<td>根据财政部法规第 1.1061-6(c) 节，联邦房地产投资信托向其股东披露以下信息。“一年金额披露” 占资本收益分配的 2.4%，“三年金额披露” 占资本收益分配的 2.4%。与第 1231 节收益相关的资本收益分配占总资本收益分配的 97.6%。</td>
</tr>
</tbody>
</table>
<p>5.000% C 系列累积可赎回优先股（CUSIP # 313745200）</p>
<table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td>记录日期</td>
<td>应付日期</td>
<td>每股分配 (1)</td>
<td>应税普通股息</td>
<td>合格收入股息 (2)</td>
<td>资本收益 (5)</td>
<td>未回收的 Sec 1250 (3)</td>
<td>非应税分配</td>
<td>199A 节股息 (2)</td>
<td>Sec 897 资本收益 (Box 2f) (4)</td>
</tr>
<tr>
<td>2025 年 01 月 02 日</td>
<td>2025 年 01 月 15 日</td>
<td>$0.31250</td>
<td>$0.268750</td>
<td>$0.00000</td>
<td>$0.043750</td>
<td>$0.01050</td>
<td>$0.00000</td>
<td>$0.268750</td>
<td>$0.04270</td>
</tr>
<tr>
<td>2025 年 04 月 01 日</td>
<td>2025 年 04 月 15 日</td>
<td>$0.31250</td>
<td>$0.268750</td>
<td>$0.00000</td>
<td>$0.043750</td>
<td>$0.01050</td>
<td>$0.00000</td>
<td>$0.268750</td>
<td>$0.04270</td>
</tr>
<tr>
<td>2025 年 07 月 01 日</td>
<td>2025 年 07 月 15 日</td>
<td>$0.31250</td>
<td>$0.268750</td>
<td>$0.00000</td>
<td>$0.043750</td>
<td>$0.01050</td>
<td>$0.00000</td>
<td>$0.268750</td>
<td>$0.04270</td>
</tr>
<tr>
<td>2025 年 10 月 01 日</td>
<td>2025 年 10 月 15 日</td>
<td>$0.31250</td>
<td>$0.268750</td>
<td>$0.00000</td>
<td>$0.043750</td>
<td>$0.01050</td>
<td>$0.00000</td>
<td>$0.268750</td>
<td>$0.04270</td>
</tr>
<tr>
<td></td>
<td>2025 年总计</td>
<td>$1.25000</td>
<td>$1.075000</td>
<td>$0.00000</td>
<td>$0.175000</td>
<td>$0.04200</td>
<td>$0.00000</td>
<td>$1.075000</td>
<td>$0.17080</td>
</tr>
</tbody>
</table>
<table>
<thead>
<tr>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td></td>
<td></td>
</tr>
<tr>
<td>(1)</td>
<td>金额代表每个存托股份的股息，每个存托股份代表 1/1000 的股份。</td>
</tr>
<tr>
<td>(2)</td>
<td>这些金额是 2025 年应税普通股息金额的一个子集，并包含在内。</td>
</tr>
<tr>
<td>(3)</td>
<td>这些金额是 2025 年资本收益金额的一个子集，并包含在内。</td>
</tr>
<tr>
<td>(4)</td>
<td>根据《国内税收法典》（IRC）第 897 节，作为美国房地产投资处置的季度股息金额反映在 Box 2f 中。Box 2f 是 2025 年资本收益金额的一个子集，并包含在内。</td>
</tr>
<tr>
<td>(5)</td>
<td>根据财政部法规第 1.1061-6(c) 节，联邦房地产投资信托向其股东披露以下信息。“一年金额披露” 占资本收益分配的 2.4%，“三年金额披露” 占资本收益分配的 2.4%。与第 1231 节收益相关的资本收益分配占总资本收益分配的 97.6%。</td>
</tr>
</tbody>
</table>
<p>公司没有产生任何外国税。鼓励股东咨询个人税务顾问，以了解联邦房地产分配的具体税务处理。</p>
<p><strong>关于联邦房地产</strong></p>
<p>联邦房地产是高质量零售物业的拥有、运营和再开发的公认领导者，主要位于主要沿海市场和一些经济和人口基本面强劲的欠服务地区。成立于 1962 年，联邦房地产的使命是通过投资于零售需求超过供应的社区，实现长期可持续增长。这包括一系列开放式购物中心和混合用途目的地——如 Santana Row、Pike &amp; Rose 和 Assembly Row——这些地方共同反映了公司创造独特、高效环境的能力，成为其社区的活力目的地。截至 2025 年 9 月 30 日，联邦房地产的 103 个物业包括约 3,600 个租户，商业面积为 2790 万平方英尺，以及约 3,000 个住宅单元。</p>
<p>联邦房地产已连续 58 年增加对股东的季度股息，这是房地产投资信托行业中最长的记录。该公司是标准普尔 500 指数的成员，其股票在纽约证券交易所以 FRT 的符号交易。有关联邦房地产及其物业的更多信息，请访问 www.federalrealty.com。</p>
<table>
<thead>
<tr>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td>投资者咨询：<br/>Jill Sawyer<br/>高级副总裁，投资者关系<br/>301.998.8265<br/>jsawyer@federalrealty.com</td>
<td>媒体咨询：<br/>Brenda Pomar<br/>高级总监，企业传播<br/>301.998.8316<br/>bpomar@federalrealty.com</td>
</tr>
</tbody>
</table>
<p>来源：联邦房地产投资信托</p>

联邦房地产投资信托

<p>联邦房地产投资信托（NYSE: FRT）宣布了其 2025 年对普通股和优先股股东的分配税务处理。这些分配包括应税普通股息、资本利得和非应税分配。对于普通股，总分配为每股 4.43 美元，而对于 C 系列优先股，则为每股 1.25 美元。建议股东咨询税务顾问以了解其具体的税务处理。联邦房地产有着长期增加股息的历史，已连续 58 年实现增长</p>

<p>, /PRNewswire/ -- Federal Realty Investment Trust (NYSE: FRT) released today the Federal income tax treatment for 2025 distributions to holders of its Common Shares of Beneficial Interest (NYSE: FRT) and its 5.000% Series C Cumulative Redeemable Preferred Shares (NYSE: FRT.PRC).</p>
<div class="lb-trans"><p>/PRNewswire/ -- 联邦房地产投资信托（NYSE: FRT）今天发布了 2025 年对其普通利益股份持有者（NYSE: FRT）和其 5.000% C 系列累积可赎回优先股（NYSE: FRT.PRC）的联邦所得税处理。</p>
</div><p><img src="https://imageproxy.pbkrs.com/https://mma.prnewswire.com/media/1141400/Federal_1962.jpg" alt="" original-src="https://mma.prnewswire.com/media/1141400/Federal_1962.jpg"/></p>
<p>Common Shares (CUSIP # 313745101)</p>
<div class="lb-trans"><p>普通股份（CUSIP # 313745101）</p>
</div><table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td>Record Date</td>
<td>Payable<br/>Date</td>
<td>Distribution<br/>Per Share</td>
<td>Taxable<br/>Ordinary<br/>Dividend</td>
<td>Qualified <br/>Income<br/>Dividend (1)</td>
<td>Capital <br/>Gains (4)</td>
<td>Unrecap. Sec<br/>1250 (2)</td>
<td>Nontaxable <br/>Distributions</td>
<td>Section 199A <br/>Dividend (1)</td>
<td>Sec 897 <br/>Capital <br/>Gain (Box<br/>2f) (3)</td>
</tr>
<tr>
<td>01/02/2025</td>
<td>01/15/2025</td>
<td>$1.100000</td>
<td>$0.946000</td>
<td>$0.000000</td>
<td>$0.154000</td>
<td>$0.036960</td>
<td>$0.000000</td>
<td>$0.946000</td>
<td>$0.150304</td>
</tr>
<tr>
<td>04/01/2025</td>
<td>04/15/2025</td>
<td>$1.100000</td>
<td>$0.946000</td>
<td>$0.000000</td>
<td>$0.154000</td>
<td>$0.036960</td>
<td>$0.000000</td>
<td>$0.946000</td>
<td>$0.150304</td>
</tr>
<tr>
<td>07/01/2025</td>
<td>07/15/2025</td>
<td>$1.100000</td>
<td>$0.946000</td>
<td>$0.000000</td>
<td>$0.154000</td>
<td>$0.036960</td>
<td>$0.000000</td>
<td>$0.946000</td>
<td>$0.150304</td>
</tr>
<tr>
<td>10/01/2025</td>
<td>10/15/2025</td>
<td>$1.130000</td>
<td>$0.971800</td>
<td>$0.000000</td>
<td>$0.158200</td>
<td>$0.037968</td>
<td>$0.000000</td>
<td>$0.971800</td>
<td>$0.154403</td>
</tr>
<tr>
<td></td>
<td>2025 Totals</td>
<td>$4.430000</td>
<td>$3.809800</td>
<td>$0.000000</td>
<td>$0.620200</td>
<td>$0.148848</td>
<td>$0.000000</td>
<td>$3.809800</td>
<td>$0.605315</td>
</tr>
</tbody>
</table>
<div class="lb-trans"><table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td>记录日期</td>
<td>应付日期</td>
<td>每股分配</td>
<td>应税普通股息</td>
<td>合格收入股息 (1)</td>
<td>资本收益 (4)</td>
<td>未回收的 Sec 1250 (2)</td>
<td>非应税分配</td>
<td>199A 节股息 (1)</td>
<td>Sec 897 资本收益 (Box 2f) (3)</td>
</tr>
<tr>
<td>2025 年 01 月 02 日</td>
<td>2025 年 01 月 15 日</td>
<td>$1.100000</td>
<td>$0.946000</td>
<td>$0.000000</td>
<td>$0.154000</td>
<td>$0.036960</td>
<td>$0.000000</td>
<td>$0.946000</td>
<td>$0.150304</td>
</tr>
<tr>
<td>2025 年 04 月 01 日</td>
<td>2025 年 04 月 15 日</td>
<td>$1.100000</td>
<td>$0.946000</td>
<td>$0.000000</td>
<td>$0.154000</td>
<td>$0.036960</td>
<td>$0.000000</td>
<td>$0.946000</td>
<td>$0.150304</td>
</tr>
<tr>
<td>2025 年 07 月 01 日</td>
<td>2025 年 07 月 15 日</td>
<td>$1.100000</td>
<td>$0.946000</td>
<td>$0.000000</td>
<td>$0.154000</td>
<td>$0.036960</td>
<td>$0.000000</td>
<td>$0.946000</td>
<td>$0.150304</td>
</tr>
<tr>
<td>2025 年 10 月 01 日</td>
<td>2025 年 10 月 15 日</td>
<td>$1.130000</td>
<td>$0.971800</td>
<td>$0.000000</td>
<td>$0.158200</td>
<td>$0.037968</td>
<td>$0.000000</td>
<td>$0.971800</td>
<td>$0.154403</td>
</tr>
<tr>
<td></td>
<td>2025 年总计</td>
<td>$4.430000</td>
<td>$3.809800</td>
<td>$0.000000</td>
<td>$0.620200</td>
<td>$0.148848</td>
<td>$0.000000</td>
<td>$3.809800</td>
<td>$0.605315</td>
</tr>
</tbody>
</table>
</div><table>
<thead>
<tr>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td></td>
<td></td>
</tr>
<tr>
<td>(1)</td>
<td>These amounts are a subset of, and included in, the 2025 Taxable Ordinary Dividend amounts.</td>
</tr>
<tr>
<td>(2)</td>
<td>These amounts are a subset of, and included in, the 2025 Capital Gain amounts.</td>
</tr>
<tr>
<td>(3)</td>
<td>The amount of the quarterly dividends treated as a Disposition of Investment in United States Real Property, for purposes of Internal Revenue Code (IRC) Section 897, are reflected in Box 2f. Box 2f is a subset of, and included in, the 2025 Capital Gain amounts.</td>
</tr>
<tr>
<td>(4)</td>
<td>Pursuant to Treasury Regulation Section 1.1061-6(c), Federal Realty Investment Trust is disclosing the following information to its shareholders. &#34;One Year Amounts Disclosure&#34; is 2.4% of the capital gain distributions and &#34;Three Year Amounts Disclosure&#34; is 2.4% of the capital gain distributions. Capital gain distributions related to Section 1231 gain are 97.6% of the total capital gain distributions.</td>
</tr>
</tbody>
</table>
<div class="lb-trans"><table>
<thead>
<tr>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td></td>
<td></td>
</tr>
<tr>
<td>(1)</td>
<td>这些金额是 2025 年应税普通股息金额的一个子集，并包含在内。</td>
</tr>
<tr>
<td>(2)</td>
<td>这些金额是 2025 年资本收益金额的一个子集，并包含在内。</td>
</tr>
<tr>
<td>(3)</td>
<td>根据《国内税收法典》（IRC）第 897 节，作为美国房地产投资处置的季度股息金额反映在 Box 2f 中。Box 2f 是 2025 年资本收益金额的一个子集，并包含在内。</td>
</tr>
<tr>
<td>(4)</td>
<td>根据财政部法规第 1.1061-6(c) 节，联邦房地产投资信托向其股东披露以下信息。“一年金额披露” 占资本收益分配的 2.4%，“三年金额披露” 占资本收益分配的 2.4%。与第 1231 节收益相关的资本收益分配占总资本收益分配的 97.6%。</td>
</tr>
</tbody>
</table>
</div><p>5.000% Series C Cumulative Redeemable Preferred Shares (CUSIP # 313745200))</p>
<div class="lb-trans"><p>5.000% C 系列累积可赎回优先股（CUSIP # 313745200）</p>
</div><table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td>Record Date</td>
<td>Payable<br/>Date</td>
<td>Distribution <br/>Per Share (1)</td>
<td>Taxable<br/>Ordinary<br/>Dividend</td>
<td>Qualified<br/>Income<br/>Dividend (2)</td>
<td>Capital <br/>Gains (5)</td>
<td>Unrecap. <br/>Sec 1250 (3)</td>
<td>Nontaxable<br/>Distributions</td>
<td>Section <br/>199A<br/>Dividend (2)</td>
<td>Sec 897<br/>Capital Gain <br/>(Box 2f) (4)</td>
</tr>
<tr>
<td>01/02/2025</td>
<td>01/15/2025</td>
<td>$0.31250</td>
<td>$0.268750</td>
<td>$0.00000</td>
<td>$0.043750</td>
<td>$0.01050</td>
<td>$0.00000</td>
<td>$0.268750</td>
<td>$0.04270</td>
</tr>
<tr>
<td>04/01/2025</td>
<td>04/15/2025</td>
<td>$0.31250</td>
<td>$0.268750</td>
<td>$0.00000</td>
<td>$0.043750</td>
<td>$0.01050</td>
<td>$0.00000</td>
<td>$0.268750</td>
<td>$0.04270</td>
</tr>
<tr>
<td>07/01/2025</td>
<td>07/15/2025</td>
<td>$0.31250</td>
<td>$0.268750</td>
<td>$0.00000</td>
<td>$0.043750</td>
<td>$0.01050</td>
<td>$0.00000</td>
<td>$0.268750</td>
<td>$0.04270</td>
</tr>
<tr>
<td>10/01/2025</td>
<td>10/15/2025</td>
<td>$0.31250</td>
<td>$0.268750</td>
<td>$0.00000</td>
<td>$0.043750</td>
<td>$0.01050</td>
<td>$0.00000</td>
<td>$0.268750</td>
<td>$0.04270</td>
</tr>
<tr>
<td></td>
<td>2025 Totals</td>
<td>$1.25000</td>
<td>$1.075000</td>
<td>$0.00000</td>
<td>$0.175000</td>
<td>$0.04200</td>
<td>$0.00000</td>
<td>$1.075000</td>
<td>$0.17080</td>
</tr>
</tbody>
</table>
<div class="lb-trans"><table>
<thead>
<tr>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td>记录日期</td>
<td>应付日期</td>
<td>每股分配 (1)</td>
<td>应税普通股息</td>
<td>合格收入股息 (2)</td>
<td>资本收益 (5)</td>
<td>未回收的 Sec 1250 (3)</td>
<td>非应税分配</td>
<td>199A 节股息 (2)</td>
<td>Sec 897 资本收益 (Box 2f) (4)</td>
</tr>
<tr>
<td>2025 年 01 月 02 日</td>
<td>2025 年 01 月 15 日</td>
<td>$0.31250</td>
<td>$0.268750</td>
<td>$0.00000</td>
<td>$0.043750</td>
<td>$0.01050</td>
<td>$0.00000</td>
<td>$0.268750</td>
<td>$0.04270</td>
</tr>
<tr>
<td>2025 年 04 月 01 日</td>
<td>2025 年 04 月 15 日</td>
<td>$0.31250</td>
<td>$0.268750</td>
<td>$0.00000</td>
<td>$0.043750</td>
<td>$0.01050</td>
<td>$0.00000</td>
<td>$0.268750</td>
<td>$0.04270</td>
</tr>
<tr>
<td>2025 年 07 月 01 日</td>
<td>2025 年 07 月 15 日</td>
<td>$0.31250</td>
<td>$0.268750</td>
<td>$0.00000</td>
<td>$0.043750</td>
<td>$0.01050</td>
<td>$0.00000</td>
<td>$0.268750</td>
<td>$0.04270</td>
</tr>
<tr>
<td>2025 年 10 月 01 日</td>
<td>2025 年 10 月 15 日</td>
<td>$0.31250</td>
<td>$0.268750</td>
<td>$0.00000</td>
<td>$0.043750</td>
<td>$0.01050</td>
<td>$0.00000</td>
<td>$0.268750</td>
<td>$0.04270</td>
</tr>
<tr>
<td></td>
<td>2025 年总计</td>
<td>$1.25000</td>
<td>$1.075000</td>
<td>$0.00000</td>
<td>$0.175000</td>
<td>$0.04200</td>
<td>$0.00000</td>
<td>$1.075000</td>
<td>$0.17080</td>
</tr>
</tbody>
</table>
</div><table>
<thead>
<tr>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td></td>
<td></td>
</tr>
<tr>
<td>(1)</td>
<td>Amount represents dividends per depositary share, each representing 1/1000th of a share.</td>
</tr>
<tr>
<td>(2)</td>
<td>These amounts are a subset of, and included in, the 2025 Taxable Ordinary Dividend amounts.</td>
</tr>
<tr>
<td>(3)</td>
<td>These amounts are a subset of, and included in, the 2025 Capital Gain amounts.</td>
</tr>
<tr>
<td>(4)</td>
<td>The amount of the quarterly dividends treated as a Disposition of Investment in United States Real Property, for purposes of Internal Revenue Code (IRC) Section 897, are reflected in Box 2f. Box 2f is a subset of, and included in, the 2025 Capital Gain amounts.</td>
</tr>
<tr>
<td>(5)</td>
<td>Pursuant to Treasury Regulation Section 1.1061-6(c), Federal Realty Investment Trust is disclosing the following information to its shareholders. &#34;One Year Amounts Disclosure&#34; is 2.4% of the capital gain distributions and &#34;Three Year Amounts Disclosure&#34; is 2.4% of the capital gain distributions. Capital gain distributions related to Section 1231 gain are 97.6% of the total capital gain distributions.</td>
</tr>
</tbody>
</table>
<div class="lb-trans"><table>
<thead>
<tr>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td></td>
<td></td>
</tr>
<tr>
<td>(1)</td>
<td>金额代表每个存托股份的股息，每个存托股份代表 1/1000 的股份。</td>
</tr>
<tr>
<td>(2)</td>
<td>这些金额是 2025 年应税普通股息金额的一个子集，并包含在内。</td>
</tr>
<tr>
<td>(3)</td>
<td>这些金额是 2025 年资本收益金额的一个子集，并包含在内。</td>
</tr>
<tr>
<td>(4)</td>
<td>根据《国内税收法典》（IRC）第 897 节，作为美国房地产投资处置的季度股息金额反映在 Box 2f 中。Box 2f 是 2025 年资本收益金额的一个子集，并包含在内。</td>
</tr>
<tr>
<td>(5)</td>
<td>根据财政部法规第 1.1061-6(c) 节，联邦房地产投资信托向其股东披露以下信息。“一年金额披露” 占资本收益分配的 2.4%，“三年金额披露” 占资本收益分配的 2.4%。与第 1231 节收益相关的资本收益分配占总资本收益分配的 97.6%。</td>
</tr>
</tbody>
</table>
</div><p>The company did not incur any foreign taxes. Shareholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of Federal Realty distributions.</p>
<div class="lb-trans"><p>公司没有产生任何外国税。鼓励股东咨询个人税务顾问，以了解联邦房地产分配的具体税务处理。</p>
</div><p><strong>About Federal Realty</strong></p>
<div class="lb-trans"><p><strong>关于联邦房地产</strong></p>
</div><p>Federal Realty is a recognized leader in the ownership, operation and redevelopment of high-quality retail-based properties located primarily in major coastal markets and select underserved regions with strong economic and demographic fundamentals. Founded in 1962, Federal Realty's mission is to deliver long-term, sustainable growth through investing in communities where retail demand exceeds supply. This includes a portfolio of open-air shopping centers and mixed-use destinations—such as Santana Row, Pike &amp; Rose and Assembly Row—which together reflect the company's ability to create distinctive, high-performing environments that serve as vibrant destinations for their communities. As of September 30, 2025, Federal Realty's 103 properties include approximately 3,600 tenants in 27.9 million commercial square feet, and approximately 3,000 residential units.</p>
<div class="lb-trans"><p>联邦房地产是高质量零售物业的拥有、运营和再开发的公认领导者，主要位于主要沿海市场和一些经济和人口基本面强劲的欠服务地区。成立于 1962 年，联邦房地产的使命是通过投资于零售需求超过供应的社区，实现长期可持续增长。这包括一系列开放式购物中心和混合用途目的地——如 Santana Row、Pike &amp; Rose 和 Assembly Row——这些地方共同反映了公司创造独特、高效环境的能力，成为其社区的活力目的地。截至 2025 年 9 月 30 日，联邦房地产的 103 个物业包括约 3,600 个租户，商业面积为 2790 万平方英尺，以及约 3,000 个住宅单元。</p>
</div><p>Federal Realty has increased its quarterly dividends to its shareholders for 58 consecutive years, the longest record in the REIT industry. The company is an S&amp;P 500 index member and its shares are traded on the NYSE under the symbol FRT. For additional information about Federal Realty and its properties, visit www.federalrealty.com.</p>
<div class="lb-trans"><p>联邦房地产已连续 58 年增加对股东的季度股息，这是房地产投资信托行业中最长的记录。该公司是标准普尔 500 指数的成员，其股票在纽约证券交易所以 FRT 的符号交易。有关联邦房地产及其物业的更多信息，请访问 www.federalrealty.com。</p>
</div><table>
<thead>
<tr>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td>Investor Inquiries:<br/>Jill Sawyer<br/>Senior Vice President, Investor Relations <br/>301.998.8265<br/>jsawyer@federalrealty.com</td>
<td>Media Inquiries:<br/>Brenda Pomar<br/>Senior Director, Corporate Communications<br/>301.998.8316 <br/>bpomar@federalrealty.com</td>
</tr>
</tbody>
</table>
<div class="lb-trans"><table>
<thead>
<tr>
<th></th>
<th></th>
</tr>
</thead>
<tbody>
<tr>
<td>投资者咨询：<br/>Jill Sawyer<br/>高级副总裁，投资者关系<br/>301.998.8265<br/>jsawyer@federalrealty.com</td>
<td>媒体咨询：<br/>Brenda Pomar<br/>高级总监，企业传播<br/>301.998.8316<br/>bpomar@federalrealty.com</td>
</tr>
</tbody>
</table>
</div><p>SOURCE Federal Realty Investment Trust</p>
<div class="lb-trans"><p>来源：联邦房地产投资信托</p>
</div>

联邦房地产投资信托公布 2025 年分红的税务状态 | FRT 股票新闻