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Ares Commercial Real Estate Corporation Announces Tax Reporting Information for Calendar Year 2025

Ares Commercial Real Estate Corporation (NYSE: ACRE) (the “Company”) today announce...

American Critical Elements IncJanuary 30, 20263
Ares Commercial Real Estate Corporation Announces Tax Reporting Information for Calendar Year 2025

About this update from American Critical Elements Inc

.bwalignc { text-align: center; list-style-position: inside } .bwblockalignl { margin-left: 0px; margin-right: auto } .bwcellpmargin { margin-bottom: 0px; margin-top: 0px } .bwpadl0 { padding-left: 0px } .bwsinglebottom { border-bottom: solid black 1pt } .bwtablemarginb { margin-bottom: 10px } .bwvertalignt { vertical-align: top } .bwwidth100 { width: 100% } .bwwidth11 { width: 11% } .bwwidth12 { width: 12% } Ares Commercial Real Estate Corporation (NYSE: ACRE) (the “Company”) today announced the 2025 tax treatment for the Company’s common stock distributions (CUSIP # 04013V-10-8). Form 1099 Reference: Box 1a Box 1b Box 2a Box 3 Box 5 Record Date Payment Date Cash Distribution Per Share Allocable to 2025 Total Ordinary Dividends Qualified Dividends (1) Total Capital Gain Distributions Nondividend Distributions Section 199A Dividends (1) 12/31/2024 1/15/2025 $0.2500 (2) $0.2500 $0.0000 $0.0000 $0.0000 $0.2500 $0.0000 3/31/2025 4/15/2025 $0.1500 $0.1500 $0.0000 $0.0000 $0.0000 $0.1500 $0.0000 6/30/2025 7/15/2025 $0.1500 $0.1500 $0.0000 $0.0000 $0.0000 $0.1500 $0.0000 9/30/2025 10/15/2025 $0.1500 $0.1500 $0.0000 $0.0000 $0.0000 $0.1500 $0.0000 12/31/2025 1/15/2026 $0.1500 (3) $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 Totals $0.7000 $0.0000 $0.0000 $0.0000 $0.7000 $0.0000 (1) Boxes 1b and 5 are subsets of, and included in, Box 1a. (2) The entire distribution of $0.2500 per share is allocable to 2025. (3) The entire distribution of $0.1500 per share is allocable to 2026. The amounts indicated above are not classified as excess inclusion income. Stockholders are encouraged to consult with their own tax advisors as to their specific tax treatment of the Company’s distributions. About Ares Commercial Real Estate Corporation Ares Commercial Real Estate Corporation is a specialty finance company primarily engaged in originating and investing in commercial real estate loans and related investments. Through its national direct origination platform, the Company provides a broad offering of flexible and reliable financing solutions for commercial real estate owners and operators. The Company originates senior mortgage loans, as well as subordinate financings, mezzanine debt and preferred equity, with an emphasis on providing value added financing on a variety of properties located in liquid markets across the United States. Ares Commercial Real Estate Corporation elected and qualified to be taxed as a real estate investment trust and is externally managed by a subsidiary of Ares Management Corporation. For more information, please visit www.arescre.com . The contents of such website are not, and should not be deemed to be, incorporated by reference herein. Forward-Looking Statements Statements included herein may constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities and Exchange Act of 1934, as amended, which relate to future events or the Company’s future performance or financial condition. These statements are not guarantees of future performance, condition or results and involve a number of risks and uncertainties. Actual results may differ materially from those in the forward-looking statements as a result of a number of factors, those described from time to time in the Company’s filings with the Securities and Exchange Commission. Ares Commercial Real Estate Corporation undertakes no duty to update any forward-looking statements made herein. View source version on businesswire.com: https://www.businesswire.com/news/home/20260130994372/en/ Investor Relations: Ares Commercial Real Estate Corporation Carl Drake or John Stilmar 888-818-5298 [email protected]

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