Business Context and Reporting Period
This Form 8-K is filed by Inland American Real Estate Trust, Inc. (not Inventrust Properties Corp.) on January 27, 2010. The report addresses Item 8.01 (Other Events) regarding the tax characterization of distributions paid during the fiscal year ended December 31, 2009.
Key Financial Metrics
Distributions Paid (2009): Approximately $411.7 million in total.
Tax Characterization of 2009 Distributions:
- Ordinary Income: 27.8%
- Return of Capital (Nondividend Distributions): 72.2%
- Capital Gain: 0%
Per Share Totals for 2009:
- Total Distributions: $0.51000000
- Ordinary Dividends: $0.14161884
- Nondividend Distributions: $0.36838116
Note: The filing does not provide data on revenue, profit, cash flow, margins, debt, or liquidity.
Material Changes
The filing does not provide comparative data for the prior period to assess material changes in financial performance or distribution policies.
Guidance, Outlook, and Risks
The document contains no management commentary, forward-looking guidance, risk factors, or discussion of contingencies. It is strictly a notification of the tax treatment of past distributions.
Investor Verification Checklist
- Verify the correct registrant name is Inland American Real Estate Trust, Inc., not Inventrust Properties Corp.
- Confirm the tax impact of the 72.2% return of capital portion on cost basis calculations for 2009.
- Review the monthly breakdown to ensure accurate reporting for specific holding periods.
- Note that this filing does not disclose operational financial results (revenue, net income, or debt levels).