NYSE, ELS - Equity Lifestyle Properties
Equity LifeStyle Properties, Inc., a Maryland corporation, together with MHC
Operating Limited Partnership (the ?Operating Partnership?) and other
consolidated subsidiaries (?Subsidiaries?), is referred to herein as the
?Company,? ?ELS,? ?we,? ?us,? and ?our.? ELS has elected to be taxed as a real
estate investment trust (?REIT?), for U.S. federal income tax purposes
commencing with its taxable year ended December 31, 1993.
The Company is a fully integrated owner and operator of lifestyle-oriented
properties (?Properties?). The Company leases individual developed areas
(?sites?) with access to utilities for placement of factory built homes,
cottages, cabins or recreational vehicles (?RVs?). The Company was formed in
December 1992 to continue the property operations, business objectives and
acquisition strategies of an entity that had owned and operated Properties since
1969. ...
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