UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
 
FORM 8-K
 
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): January 25, 2021
CorEnergy Infrastructure Trust, Inc.
(Exact Name of Registrant as Specified in Its Charter)

Maryland		20-3431375	
(State or other jurisdiction of incorporation or organization)		(IRS Employer Identification No.)	

1100 Walnut, Ste. 3350	Kansas City,	MO	64106	
(Address of Registrant's Principal Executive Offices)	(Zip Code)	

(816)		875-3705	
(Registrant's telephone number, including area code)	

Not Applicable	
(Former Name or Former Address, if Changed Since Last Report)	

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)	

☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)	

☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))	

☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))	

Securities registered pursuant to Section 12(b) of the Act:	
Title of Each Class		Trading Symbol(s)		Name of Each Exchange On Which Registered	
Common Stock, par value $0.001 per share		CORR		New York Stock Exchange	
7.375% Series A Cumulative Redeemable Preferred Stock		CORRPrA		New York Stock Exchange	

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). 
Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

	

						
Item 8.01	Other Events.	

On January 25, 2021, the Company announced the tax characterization of the 2020 distributions paid to stockholders. A copy of the press release is included as Exhibit 99.1 to this Form 8-K.

Item 9.01	Financial Statements and Exhibits.	

(d)	EXHIBITS.	
		
Exhibit No.	Description	
99.1	Press Release dated January 25, 2021	
104	Cover Page Interactive Data File (embedded within the Inline XBRL document).	

	
SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 	CORENERGY INFRASTRUCTURE TRUST, INC.	 	
 	 	 	 	
Dated: January 25, 2021	By:	/s/ Rebecca M. Sandring	 	
 	 	Rebecca M. Sandring	 	
 	 	Secretary	 	

	

 

			

CorEnergy Announces Tax Characterization of 2020 Distributions
KANSAS CITY, Mo.-January 25, 2021 - CorEnergy Infrastructure Trust, Inc. (NYSE: CORR, CORRPrA) ("CorEnergy" or the "Company") today announced the tax characterization of the 2020 distributions paid to stockholders.
The following table summarizes, for income tax purposes, the nature of cash distributions paid by the Company during the year ended December 31, 2020.

Common Shareholders	
Record
Date	Payable Date	Total Distributions Per Share	Total Ordinary Dividends
Box 1a	Qualified Dividends
Box 1b	Total Capital Gain Distr.
Box 2a	Nondividend Distr.
Box 3	
2/14/2020	2/28/2020	$	0.7500 		$	— 		$	— 		$	— 		$	0.7500 		
5/15/2020	5/29/2020	0.0500 		— 		— 		— 		0.0500 		
8/17/2020	8/31/2020	0.0500 		— 		— 		— 		0.0500 		
11/16/2020	11/30/2020	0.0500 		— 		— 		— 		0.0500 		
Total 2020 Distributions	$	0.9000 		$	— 		$	— 		$	— 		$	0.9000 		
							
7.375% Series A Cumulative Redeemable Preferred Stock	
Record
Date	Payable Date	Total Distributions Per Share	Total Ordinary Dividends
Box 1a	Qualified Dividends
Box 1b	Total Capital Gain Distr.
Box 2a	Nondividend Distr.
Box 3	
2/14/2020	2/28/2020	$	0.4609 		$	— 		$	— 		$	— 		$	0.4609 		
5/15/2020	5/29/2020	0.4609 		— 		— 		— 		0.4609 		
8/17/2020	8/31/2020	0.4609 		— 		— 		— 		0.4609 		
11/16/2020	11/30/2020	0.4609 		— 		— 		— 		0.4609 		
Total 2020 Distributions	$	1.8436 		$	— 		$	— 		$	— 		$	1.8436 		

Additional information regarding the tax characterization of the 2020 distributions is available at corenergy.reit.
Nothing contained herein or therein should be construed as tax advice. Consult your tax advisor for more information. Furthermore, you may not rely upon any information herein or therein for the purpose of avoiding any penalties that may be imposed under the Internal Revenue Code.
About CorEnergy Infrastructure Trust, Inc.
CorEnergy Infrastructure Trust, Inc. (NYSE: CORR, CORRPrA), is a real estate investment trust (REIT) that owns critical energy assets, such as pipelines, storage terminals, and transmission and distribution assets. We receive long-term contracted revenue from operators of our assets, primarily under triple-net participating leases and from long-term customer contracts. For more information, please visit corenergy.reit.

Forward-Looking Statements
This press release contains certain statements that may include "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. All statements, other than statements of historical fact, included herein are "forward-looking statements." Although CorEnergy believes that the expectations reflected in these forward-looking statements are reasonable, they do involve assumptions, risks and uncertainties, and these expectations may prove to be incorrect. Actual results could differ materially from those anticipated in these forward-looking statements as a result of a variety of factors, including those discussed in CorEnergy’s reports that are filed with the Securities and Exchange Commission. You should not place undue reliance on these forward-looking statements, which speak only as of the date of this press release. Other than as required by law, CorEnergy does not assume a duty to update any forward-looking statement. In particular, any distribution paid in the future to our stockholders will depend on the actual performance of CorEnergy, its costs of leverage and other operating expenses and will be subject to the approval of CorEnergy’s Board of Directors and compliance with leverage covenants.

Contact Information:
CorEnergy Infrastructure Trust, Inc.
Investor Relations
Debbie Hagen or Matt Kreps
877-699-CORR (2677)
info@corenergy.reit

Source: CorEnergy Infrastructure Trust, Inc.