Elme Communities Liquidating Trust

Successor to Elme Communities

Elme Communities (the “Company”) was a Maryland real estate investment trust (REIT) trading on the New York Stock Exchange under the ticker symbol ELME until it was voluntarily delisted on November 5, 2026 as part of the Company’s Plan of Sale and Liquidation (the “Plan of Sale”) approved by the Company’s shareholders on October 30, 2025.

On November 6, 2026 (the “Effective Date”), as part of the Plan of Sale and Liquidation, the Company transferred its remaining assets and liabilities to Elme Communities Liquidating Trust (“ELME LT”), a newly-created Maryland common law trust, for the benefit of the common shareholders of the Company.

In conjunction with the transfer, ELME distributed all its units of beneficial interests to the common shareholders of the Company, with each common shareholder receiving one unit in ELME LT (the “Units”) for each common share held. As a result, all outstanding common shares of the Company have been cancelled, and the Company has deregistered with the Securities and Exchange Commission (the “SEC”) and dissolved.

ELME LT was formed to wind up the affairs of the Company, liquidate the Company’s remaining assets, pay any liabilities, costs and expenses assumed or incurred by ELME LT, and distribute any net proceeds to the holders of the Units.

Mark E. Chertok, a Senior Managing Director at FTI Consulting, Inc., was appointed Liquidating Trustee of ELME LT.

ELME Communities Form 8-K filed with the SEC on November 6, 2026.

The U.S. federal income tax consequences of the transfer of the Company’s assets and liabilities to ELME LT and the distribution of the Units to the Company’s shareholders are summarized in the definitive proxy statement filed by the Company with the SEC on September 24, 2025. Additional tax information for the deemed distribution is available on this website via Form 8937 (see Investor Relations/Dividend History).