Investor Relations

Distributions

The actual amount and timing of distributions will be determined by InvenTrust Properties’ board of directors in its discretion and typically will depend on the amount of funds available for distribution, which is impacted by current and projected cash requirements, tax considerations and other factors. As a result, InvenTrust Properties’ distribution rate and payment frequency may vary from time to time. However, in order to remain qualified as a REIT, InvenTrust Properties must make distributions equal to at least ninety percent (90.0%) of its “REIT taxable income” each year. If the aggregate amount of cash distributed in any given year exceeds the amount of our “REIT taxable income” generated during the year, the excess amount will be deemed a return of capital to the extent of your tax basis and thereafter will result in the recognition of capital gain (long-term or short-term, depending on whether you have held your stock for more than a year). See “Risk Factors – Risks Related to Our Business” in InvenTrust Properties’ most recent Annual Report on Form 10-K for additional discussion regarding the amount and timing of distributions.

In October 2015, we moved from monthly to quarterly distributions.

Tax Deferral

For tax purposes, any distributions that you receive generally will be considered ordinary income to the extent that the distributions are paid out of InvenTrust Properties’ current and accumulated earnings and profits (excluding distributions of amount either subject to corporate-level taxation or designated as a capital gain dividend). However, because certain items such as depreciation expense, for example, reduce taxable income but do not reduce cash available for distribution, a portion of your distributions may be considered a return of capital for tax purposes up to the amount of your tax basis in your shares (and any distributions in excess of your tax basis will result in capital gain). The amount of distributions considered a return of capital will not be subject to tax immediately but will instead reduce the tax basis of your investment in effect deferring a portion of your tax until you sell your shares or InvenTrust Properties liquidates. Because each investor’s tax implications are different, you should consult with your tax advisor. The Form 1099 described below will report to you, each year, the portion of your distribution that is considered ordinary income and the portion that is considered a return of capital (or capital gain).

Form 1099 tax information will be mailed to stockholders by January 31st of each year.