{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-003909","form_type":"8-K","ticker":"ELS","cik":"0000895417","company_name":"EQUITY LIFESTYLE PROPERTIES INC","filed_at":"2026-01-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.979669+00:00","generated_at":"2026-05-16T07:17:37.925612+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"low","headline":"Equity LifeStyle Properties reports 2025 distribution tax treatment, portfolio size unchanged","bullets":["Filed tax treatment for 2025 common distributions; no specific allocation in this 8-K.","Owns/interest in 453 properties, 173,355 sites as of Dec 31, 2025.","Self-administered REIT headquartered in Chicago; no change in business description."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-003909","json":"https://secwatch.observer/filing/0001628280-26-003909.json","markdown":"https://secwatch.observer/filing/0001628280-26-003909.md","text":"https://secwatch.observer/filing/0001628280-26-003909.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/895417/000162828026003909/0001628280-26-003909-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/895417/000162828026003909/els-20260122.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T07:17:37.925612+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}