Inovalis -- summary under Bonus Unit Plans

Inovalis Real Estate Investment Trust unit offering: investment in French and German office properties using headlease and option structure
Distributions

91% of distributions for 2013 (at an estimated monthly rate, following the initial distribution for most of the balance of 2013 of $0.6875 per unit) are estimated to be tax-deferred. Such distributions are estimated to approximate 93% of AFFO. Under an FX hedging arrangement, an arm's length counterparty will agree to exchange euros for Canadian dollars on a monthly basis at an agreed exchange rate. The DRIP will use 3% bonus distributions.

Full summary under Offerings - Cross-Border REITs.

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Tax Topics - Public Transactions - Offerings - REIT, Trust and LP Offerings - Cross-Border REITs Inovalis Real Estate Investment Trust unit offering: investment in French and German office properties using headlease and option structure 823