Equity Commonwealth (the “Company”) was a Maryland real estate investment trust (REIT) trading on the New York Stock Exchange under the ticker symbol EQC until it was voluntarily delisted on April 22, 2025 as part of the Company’s Plan of Sale and Dissolution (the “Plan of Sale”) approved by the Company’s shareholders on November 12, 2024.

On June 13, 2025 (the “Effective Date”), as part of the Plan of Sale, the Company transferred its remaining assets and liabilities to EQC Liquidating Trust (“EQC LT”), a newly-created Maryland common law trust, for the benefit of the common shareholders of the Company.

In conjunction with the transfer, EQC LT distributed all its units of beneficial interests to the common shareholders of the Company, with each common shareholder receiving one unit in EQC 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.

EQC 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 EQC LT, and distribute any net proceeds to the holders of the Units.

The five trustees of EQC LT were the Company's four named executive officers and the Lead Independent Trustee of the Company’s Board of Trustees, and in that capacity, they were vested with the authority to oversee EQC LT. Equity Commonwealth Management LLC, a wholly-owned subsidiary of EQC LT, managed the day-to-day affairs of EQC LT under the supervision of the trustees of EQC LT.

On September 19, 2025, the trustees of EQC LT approved the termination of EQC LT following the payment of all its liabilities and the disposal of all its assets. After liquidating the assets of EQC and EQC LT, and paying all remaining liabilities, costs and expenses, the trustees of EQC LT determined the amount of remaining funds available did not warrant an additional cash distribution to EQC LT unitholders. The remaining funds totaling approximately $150,000 were donated to ten charities selected by the trustees of EQC LT. As of September 30, 2025, after paying all of its remaining liabilities and disposing of all of its assets, the Liquidating Trust canceled all of its outstanding Units and dissolved.

The U.S. federal income tax consequences of the transfer of the Company's assets and liabilities to EQC 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 October 2, 2024. Additional tax information for the deemed distribution is available on this website via Form 8937 (see Investor Relations/Dividend History).