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CBL & Associates Properties Announces Tax Reporting Information for 2009 Common and Preferred Share Distributions

01/20/2010

CHATTANOOGA, Tenn.--(BUSINESS WIRE)-- CBL & Associates Properties, Inc. (NYSE: CBL) today announced the tax reporting (Federal 1099) information for the 2009 distributions on its Common, Series C Preferred, and Series D Preferred shares.

The income tax treatment for the 2009 distributions for CBL & Associates Properties, Inc., Common Stock CUSIP # 124830-10-0 traded on the NYSE under ticker symbol "CBL" is as follows:

                                                  Distribution Type (Form 1099-DIV Box)

                                                                 Return of      Total
                                                  Ordinary                                     Unrecap.
                                                                 Capital /      Long-Term
Declaration  Record    Payable     Distributions  Taxable                                      Sec. 1250
                                                                 Non-Dividend   Capital
Dates        Dates     Dates       Per Share      Dividend                                     Gain(1)
                                                                 Distributions  Gain
                                                  (Box 1a)                                     (Box 2b)
                                                                 (Box 3)        (Box 2a)

11/04/08     12/30/08  01/14/09    $ 0.3700       $ 0.3659432    $ -            $ 0.0040568    $ -

02/27/09     03/13/09  04/15/09    $ 0.3700       $ 0.3659432    $ -            $ 0.0040568    $ -

06/01/09     06/30/09  07/15/09    $ 0.1100       $ 0.1087939    $ -            $ 0.0012061    $ -

09/01/09     09/30/09  10/15/09    $ 0.0500       $ 0.0494518    $ -            $ 0.0005482    $ -

12/02/09     12/30/09  01/15/10    $ 0.0500       $ 0.0494518    $ -            $ 0.0005482    $ -

                       Totals      $ 0.9500       $ 0.9395839    $ -            $ 0.0104161    $ -

                       Percentage    100.000 %      98.904    %    0.000 %        1.096     %    0.000 %

(1)Amount reported as Unrecaptured Sec. 1250 Gain (Box 2b) is included in Total Long-Term Capital Gain
(Box 2a).



No Alternative Minimum Taxable Income adjustment is included in the current year for the recipients of distributions on the Common shares.

To the extent shareholders received shares of common stock in connection with the dividend paid on April 15, 2009, such stock dividends are taxable to the shareholder based on the amounts provided above.

The income tax treatment for the 2009 distributions for CBL & Associates Properties, Inc., Series C Preferred Stock CUSIP # 124830-40-7 on the NYSE traded under ticker symbol "CBL-PC" is as follows:

                                                  Distribution Type ( Form 1099-DIV Box)

                                                                 Total
                                                  Ordinary                      Unrecap.
                                                                 Long-Term
Declaration  Record    Payable     Distributions  Taxable                       Sec. 1250
                                                                 Capital
Dates        Dates     Dates       Per Share      Dividend                      Gain(1)
                                                                 Gain
                                                  (Box 1a)                      (Box 2b)
                                                                 (Box 2a)

02/27/09     03/16/09  03/30/09    $ 0.484375     $ 0.4790641    $ 0.0053109    $ -

06/01/09     06/15/09  06/30/09    $ 0.484375     $ 0.4790641    $ 0.0053109    $ -

09/01/09     09/16/09  09/30/09    $ 0.484375     $ 0.4790641    $ 0.0053109    $ -

12/02/09     12/17/09  12/30/09    $ 0.484375     $ 0.4790641    $ 0.0053109    $ -

                       Totals      $ 1.937500     $ 1.9162564    $ 0.0212436    $ -

                       Percentage    100.000  %     98.904    %    1.096     %    0.000 %

(1)Amount reported as Unrecaptured Sec. 1250 Gain (Box 2b) is included in Total Long-Term
Capital Gain (Box 2a).



No Alternative Minimum Taxable Income adjustment is included in the current year for the recipients of distributions on the Series C Preferred shares.

The income tax treatment for the 2009 distributions for CBL & Associates Properties, Inc., Series D Preferred Stock CUSIP # 124830-60-5 on the NYSE traded under ticker symbol "CBL-PD" is as follows:

                                                  Distribution Type (Form 1099-DIV Box)

                                                                 Total
                                                  Ordinary                      Unrecap.
                                                                 Long-Term
Declaration  Record    Payable     Distributions  Taxable                       Sec. 1250
                                                                 Capital
Dates        Dates     Dates       Per Share      Dividend                      Gain(1)
                                                                 Gain
                                                  (Box 1a)                      (Box 2b)
                                                                 (Box 2a)

02/27/09     03/16/09  03/30/09    $ 0.4609375    $ 0.4558836    $ 0.0050539    $ -

06/01/09     06/15/09  06/30/09    $ 0.4609375    $ 0.4558836    $ 0.0050539    $ -

09/01/09     09/16/09  09/30/09    $ 0.4609375    $ 0.4558836    $ 0.0050539    $ -

12/02/09     12/17/09  12/30/09    $ 0.4609375    $ 0.4558836    $ 0.0050539    $ -

                       Totals      $ 1.8437500    $ 1.8235344    $ 0.0202156    $ -

                       Percentage    100.000   %    98.904    %    1.096     %    0.000 %

(1)Amount reported as Unrecaptured Sec. 1250 Gain (Box 2b) is included in Total Long-Term
Capital Gain (Box 2a).



No Alternative Minimum Taxable Income adjustment is included in the current year for the recipients of distributions on the Series D Preferred shares.

None of the dividends above represent "qualified dividend income" and, therefore, are not eligible for reduced rates.

This information represents FINAL income allocations.

About CBL & Associates Properties, Inc.

CBL is one of the largest and most active owners and developers of malls and shopping centers in the United States. CBL owns, holds interests in or manages 163 properties, including 88 regional malls/open-air centers. The properties are located in 27 states and total 87.8 million square feet including 3.0 million square feet of non-owned shopping centers managed for third parties. CBL currently has one project under construction totaling 500,000 square feet, The Pavilion at Port Orange in Port Orange, FL. Headquartered in Chattanooga, TN, CBL has regional offices in Boston (Waltham), MA, Dallas (Irving), TX, and St. Louis, MO. Additional information can be found at cblproperties.com.

Information included herein contains "forward-looking statements" within the meaning of the federal securities laws. Such statements are inherently subject to risks and uncertainties, many of which cannot be predicted with accuracy and some of which might not even be anticipated. Future events and actual events, financial and otherwise, may differ materially from the events and results discussed in the forward-looking statements. The reader is directed to the Company's various filings with the Securities and Exchange Commission, including without limitation the Company's Annual Report on Form 10-K and the "Management's Discussion and Analysis of Financial Condition and Results of Operations" incorporated by reference therein, for a discussion of such risks and uncertainties.

 

 

    Source: CBL & Associates Properties, Inc.
Contact: CBL & Associates Properties, Inc. Katie Reinsmidt, 423-490-8301 Vice President - Corporate Communications and Investor Relations katie_reinsmidt@cblproperties.com

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