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ELS Announces Tax Treatment Of 2011 Dividends

Equity LifeStyle Properties, Inc. (NYSE: ELS) today announced the tax treatment of its 2011 dividend distributions (CUSIP No. 29472R108) as follows:

         
Ordinary
Record Payable Distribution Taxable
Date Date Per Share Dividend
 
03/25/11 04/08/11 $ 0.3750 $ 0.3750
06/24/11 07/08/11 $ 0.3750 $ 0.3750
09/30/11 10/14/11 $ 0.3750 $ 0.3750
 
TOTALS $ 1.1250 $ 1.1250
 

The quarterly distribution paid on January 13, 2012 of $0.375 per common share will be considered a distribution made in 2012 for U.S. federal income tax purposes. The tax treatment of the January 2012 distribution will be reported to shareholders on their 2012 Form 1099-DIV.

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