Thu, January 22, 2009
Wed, January 21, 2009

ELS Announces Tax Treatment of 2008 Dividends

CHICAGO--([ BUSINESS WIRE ])--Equity LifeStyle Properties, Inc. (NYSE: ELS) today announced the tax treatment of its 2008 dividend distributions of $0.80 per common share (CUSIP No. 29472R108) as follows:

     
Ordinary
Record Payable Distribution Taxable
Date Date Per Share Dividend
 
3/28/08 4/11/08 $0.20 $0.20
6/27/08 7/11/08 $0.20 $0.20
9/26/08 10/10/08 $0.20 $0.20
12/26/08 1/09/09 $0.20 $0.20
TOTALS $0.80 $0.80

Shareholders are encouraged to consult with their tax advisors as to their specific tax treatment of Equity LifeStyle Properties, Inc. dividends.

Equity LifeStyle Properties, Inc. owns or has an interest in 309 quality properties in 28 states and British Columbia consisting of 112,076 sites. The Company is a self-administered, self-managed, real estate investment trust (REIT) with headquarters in Chicago.