VIVMARK RESIDENTIAL

and Procedures

Vivmark Residential

(a)

Evaluation of Disclosure Controls and Procedures:

Effective as of September 30, 2026, the Company carried out an evaluation, under the supervision and with the participation of the Company’s management, including the Chief Executive Officer and Chief Financial Officer, of the effectiveness of the Company’s disclosure controls and procedures pursuant to Exchange Act Rules 13a-15 and 15d-15. Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the disclosure controls and procedures are effective to ensure that information required to be disclosed by the Company in its Exchange Act filings is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

(b)

Changes in Internal Control over Financial Reporting:

On August 17, 2026, the Company completed the Merger. The Company is in the process of integrating Equity Residential’s processes, systems and internal controls, and it has implemented new controls related to accounting for the Merger, including the purchase price allocation and consolidation of the Company’s financial results. Except for these changes, there were no changes to the internal control over financial reporting of the Company identified in connection with the Company’s evaluation referred to above that occurred during the third quarter of 2026 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

ERP Operating Limited Partnership

(a)

Evaluation of Disclosure Controls and Procedures:

Effective as of September 30, 2026, the Operating Partnership carried out an evaluation, under the supervision and with the participation of the Operating Partnership’s management, including the Chief Executive Officer and Chief Financial Officer of Vivmark, of the effectiveness of the Operating Partnership’s disclosure controls and procedures pursuant to Exchange Act Rules 13a-15 and 15d-15. Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the disclosure controls and procedures are effective to ensure that information required to be disclosed by the Operating Partnership in its Exchange Act filings is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

(b)

Changes in Internal Control over Financial Reporting:

On August 17, 2026, the Company completed the Merger. In connection with the Merger, AvalonBay’s operations and indebtedness were contributed to the Operating Partnership. The Merger was accounted for as a reverse acquisition in which AvalonBay was the accounting acquirer and Equity Residential, including the legacy Operating Partnership, was the acquired business for accounting purposes. The Operating Partnership is in the process of integrating the processes, systems and internal controls of Equity Residential and AvalonBay. It has implemented new controls related to accounting for the Merger, including the purchase price allocation and consolidation of the Operating Partnership’s financial results. Except for these changes, there were no changes to the internal control over financial reporting of the Operating Partnership identified in connection with the Operating Partnership’s evaluation referred to above that occurred during the third quarter of 2026 that have materially affected, or are reasonably likely to materially affect, the Operating Partnership’s internal control over financial reporting.

PART II. OTHER INFORMATION