Simon Property Group, Inc. CONFIDENTIAL ETHICS WEB FORM

Use this form to report evidence of known or suspected fraud, theft, accounting or auditing improprieties or other financial misconduct involving Simon Property Group assets, operations or employees. All communications utilizing this accounting and audit web form are made anonymously. All sender identification features have been blocked and all logging has been de-activated. This message will go directly to the appropriate party where it will be reviewed, investigated, and resolved. All messages will be summarized and reported to the Audit Committee of the Corporation's Board of Directors.

You can also report ethics concerns to the Simon Property Group Fraud Hotline at 1.866.END.FRAUD (1.866.363.3728).

Simon Property Group is committed to the highest standards of ethical conduct in its financial affairs and reporting. In accordance with applicable law, persons who in good faith report evidence of known or suspected fraud, theft, accounting or auditing improprieties or other financial misconduct will not be retaliated against because of such reports.

In order to best investigate your concern or complaint, please provide the following details: Location (mall name or corporate department), Parties Involved, Job Title and Description of Situation.

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