Simon Property Group Announces Reporting Information For 2025 Distributions

% of

Record 3/10/25

Record 6/9/25

Record 9/9/25

Record 12/10/25

Annual

Dividend Dates

Pmt 3/31/25

Pmt 6/30/25

Pmt 9/30/25

Pmt 12/31/25

Totals

Total

Total Distribution per Share

$ 2.100000

$ 2.100000

$ 2.150000

$ 2.200000

$ 8.550000

Taxable Ordinary Dividends

$ 2.100000

$ 2.100000

$ 2.150000

$ 2.200000

$ 8.550000

100.0 %

Qualified Dividends

$ 0.228666

$ 0.228666

$ 0.234111

$ 0.239555

$ 0.930998

(included in

Taxable Ordinary Dividends)

Total Capital Gain Distribution (1)

$                -

$                -

$                -

$                    -

$             -

0.0 %

Unrecaptured Sec. 1250 Gain

$                -

$                -

$                -

$                    -

$             -

(included in

Total Capital Gain Distribution)

Nondividend Distributions

$                -

$                -

$                -

$                    -

$             -

Section 199A Dividends (2)

$ 1.871334

$ 1.871334

$ 1.915889

$ 1.960445

$ 7.619002

Section 897 Capital Gain

$                -

$                -

$                -

$                    -

$             -

% of

Record 3/17/25

Record 6/16/25

Record 9/16/25

Record 12/17/25

Annual

Dividend Dates

Pmt 3/31/25

Pmt 6/30/25

Pmt 9/30/25

Pmt 12/31/25

Totals

Total

Total Distribution per Share

$ 1.046875

$ 1.046875

$ 1.046875

$ 1.046875

$ 4.187500

Taxable Ordinary Dividends

$ 1.046875

$ 1.046875

$ 1.046875

$ 1.046875

$ 4.187500

100.0 %

Qualified Dividends

$ 0.113993

$ 0.113993

$ 0.113993

$ 0.113993

$ 0.455972

(included in

Taxable Ordinary Dividends)

Total Capital Gain Distribution (1)

$                  -

$                  -

$                  -

$                    -

$             -

0.0 %

Unrecaptured Sec. 1250 Gain

$                  -

$                  -

$                  -

$                    -

$             -

(included in

Total Capital Gain Distribution)

Nondividend Distributions

$                  -

$                  -

$                  -

$                    -

$             -

Section 199A Dividends (2)

$ 0.932882

$ 0.932882

$ 0.932882

$ 0.932882

$ 3.731528

Section 897 Capital Gain

$                  -

$                  -

$                  -

$                    -

$             -

(1)

Pursuant to Treas. Reg. §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."

(2)

Under Section 199A, REIT dividends are eligible for a 20% deduction when received by eligible taxpayers.

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