Company: BXSL
Filing Date: 2025-10-08
Form Type: 424B2
Source: 0001213900-25-097397
Chunk: 44

Company: Blackstone Secured Lending Fund
Filing Date: 2025-10-08
Form: 424B2
Chunk 44
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 States federal income tax purposes holds Notes, the tax treatment of a partner in the partnership will generally depend upon the status of the partner and the activities of the partnership. If you are a partnership or a partner in a partnership considering an investment in the Notes, you should consult your own tax advisors. This summary does not represent a detailed description of the United States federal income tax considerations applicable to you if you are a person subject to special tax treatment under the United States federal income tax laws, including, without limitation: •a dealer or broker in securities or currencies; •a financial institution; •a regulated investment company; •a real estate investment trust; •a tax -exemptentity; •an insurance company; •a person holding the Notes as part of a hedging, integrated, conversion or constructive sale transaction or a straddle; •a trader in securities that has elected the mark -to-marketmethod of accounting for your securities; •a person liable for alternative minimum tax; •a partnership or other pass -throughentity (or an investor in such an entity); •a U.S. holder that holds Notes through a non -U.S. broker or other non -U.S. intermediary; •a U.S. holder whose “functional currency” is not the U.S. dollar; •a “controlled foreign corporation”; •a “passive foreign investment company”; S-30 •a person required to accelerate the recognition of any item of gross income with respect to the Notes as a result of such income being recognized on an applicable financial statement; or •a United States expatriate. This summary is based on the Code, United States Treasury regulations, administrative rulings and judicial decisions as of the date hereof. Those authorities may be changed, possibly on a retroactive basis, so as to result in United States federal income tax considerations different from those summarized below. We have not sought and will not seek any rulings from the Internal Revenue Service (“IRS”) regarding the matters discussed below. There can be no assurance that the IRS will not take positions concerning the tax considerations of the purchase, ownership or disposition of the Notes that are different from those discussed below. This summary does not represent a detailed description of the United States federal income tax considerations for you in light of your particular circumstances, and does not address any United States federal taxes other than income taxes (such as estate and gift taxes), the Medicare tax on certain investment income or any state, local or non -U.S. tax laws. It is not intended to be, and should not be