EX-99.1 2 maa-ex99_1.htm EX-99.1 EX-99.1 Exhibit 99.1 MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS This section summarizes the current material U.S. federal income tax consequences generally resulting from our election to be taxed as a real estate investment trust, or REIT, and the current material U.S. federal income tax considerations relating to the ownership and disposition of our common stock and preferred stock. As used in this section, the terms "we" and "our" refer solely to Mid-America Apartment Communities, Inc. and not to our subsidiaries and affiliates. Bass, Berry & Sims PLC has reviewed this section and is of the opinion that the statements contained in this summary insofar as such statements constitute matters of law, summaries of legal matters, or legal conclusions, fairly present and summarize, in all material respects, the matters referred to herein. This discussion is not exhaustive of all possible tax considerations and does not provide a detailed discussion of any state, local or non-U.S. tax considerations. This discussion does not address all aspects of taxation that may be relevant to particular investors in light of their personal investment or t…
Open exhibit ↗Current Report · Items 8.01, 9.01 · 8-K
Mid-America Apartment Communities, Inc.
MAANYSEEQUITYCurrent
Other Events
Item 8.01. Other Events. Mid-America Apartment Communities, Inc., or the Company, is filing as Exhibit 99.1 (incorporated by reference herein) a description of certain material U.S. federal income tax considerations related to the taxation of the Company as a real estate investment trust, or REIT, and the ownership and disposition of shares of the Company’s stock.…
Disclosure sections
Item 8.01Item 8.01 - Other Events
Item 8.01. Other Events.
Mid-America Apartment Communities, Inc., or the Company, is filing as Exhibit 99.1 (incorporated by reference herein) a description of certain material U.S. federal income tax considerations related to the taxation of the Company as a real estate investment trust, or REIT, and the ownership and disposition of shares of the Company’s stock. The description contained in Exhibit 99.1 to this Current Report on Form 8-K replaces and supersedes all prior descriptions of the U.S. federal income tax considerations related to the taxation of the Company as a REIT and the ownership and disposition of shares of the Company’s stock, to the extent such prior descriptions are inconsistent with the description contained in this Current Report on Form 8-K. Without limiting the generality of the preceding sentence, the description contained in this Current Report on Form 8-K supersedes and replaces in its entirety the information in the Company’s Current Report on Form 8-K (including, without limitation, the information in Exhibit 99.1 thereto) filed with the Securities and Exchange Commission on February 14, 2025.