Tax Treatment of Dividends of HTA (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Summary of Income Tax Treatment of Distributions

The following is the income tax treatment of dividend distributions per share for the years ended December 31, 2015, 2014 and 2013:

	Year Ended December 31,
	2015 (1)		2014		2013 (2)
Ordinary income	$	0.6634	$	0.6850	$	0.7132
Return of capital	0.2116		0.4700		0.4350
Capital gain	0.0000		0.0000		0.0018
Total	$	0.8750	$	1.1550	$	1.1500
(1) Pursuant to IRC Section 857(b)(9), cash distributions paid on January 6, 2016 with a record date of December 31, 2015 are treated as received by shareholders on December 31, 2015 to the extent of HTA’s earnings and profits for 2015. Since HTA’s aggregate distributions exceeded its 2015 earnings and profits, the January 6, 2016 cash distribution will be treated as a 2016 distribution for federal income tax purposes.
(2) For the year ended December 31, 2013, amounts have been adjusted retroactively to reflect the Reverse Stock Split effected on December 15, 2014.