The dividends, totaling $1.68 per share, were paid quarterly as follows: $0.40 on March 31, 2012; $0.40 on June 29, 2012; $0.44 on Sept. 28, 2012; and $0.44 on Dec. 31, 2012, and are classified for income tax purposes as $1.68 (100%) Capital Gain Distribution, taxed at a maximum rate of 15 percent.
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Shareholders are encouraged to consult with their tax advisers as to their specific tax treatment of Rayonier dividends.
The dividends, totaling $1.52 per share, adjusted for the 3 for 2 stock split distributed on August 24, 2011, were paid quarterly as follows: $0.36 on March 31, 2011; $0.36 on June 30, 2011; $0.40 on Sept. 30, 2011; and $0.40 on Dec. 31, 2011, and are classified for income tax purposes as $1.52 (100%) Capital Gain Distribution, taxed at a maximum rate of 15 percent.
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Shareholders are encouraged to consult with their tax advisers as to their specific tax treatment of Rayonier dividends.
Rayonier’s dividend distributions totaled $2.04 per share of common stock during 2010. The tax treatment (Form 1099 DIV) of these distributions is as follows:
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Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2010.
2009
Rayonier’s dividend distributions totaled $2.00 per share of common stock during 2009. The tax treatment (Form 1099 DIV) of these distributions is as follows:
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Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2009.
2008
Rayonier’s dividend distributions totaled $2.00 per share of common stock during 2008. The tax treatment (Form 1099 DIV) of these distributions is as follows:
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Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2008.
2007
Rayonier’s dividend distributions totaled $1.94 per share of common stock during 2007. The tax treatment (Form 1099 DIV) of these distributions is as follows:
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Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2007.
2006
Rayonier’s dividend distributions totaled $1.88 per share of common stock during 2006. The tax treatment (Form 1099 DIV) of these distributions is as follows:
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Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2006.
2005
Rayonier’s dividend distributions totaled $1.71 per share of common stock during 2005, adjusted for the 3 for 2 stock split paid on October 17, 2005. These dividends are classified for tax purposes as follows: $1.353807 (79.17%) per share is Capital Gain and $0.356193 (20.83%) is Return of Capital (Non-Taxable Distribution). The percentages apply to quarterly dividends as well as the total annual dividend, on both a pre-split and post-split basis. The tax treatment (Form 1099 DIV) of these distributions is as follows:
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Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2005.
2004
Rayonier's dividend distributions totaled $2.24 per share of common stock during 2004. The tax treatment (Form 1099 DIV) of these distributions is as follows:
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Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2004.





