Company: EPR-PE
Filing Date: 2025-06-03
Form Type: S-3ASR
Source: 0001193125-25-134116
Chunk: 33

Company: EPR PROPERTIES
Filing Date: 2025-06-03
Form: S-3ASR
Chunk 33
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 market value of the shares on the investment date over the amount of the optional cash investment, plus
(ii) the amount of any brokerage commissions, mark-ups, and other fees or expenses incurred by the REIT on the participant’s behalf in connection with purchases on the open market. Accordingly, to
the extent that we pay brokerage commissions with respect to any open market or privately negotiated purchases made with reinvested dividends or optional cash investments by the Plan Administrator, we presently intend to take the position that
shareholder participants received their proportionate amount of the commissions or distributions. The total amount of cash dividends and other distributions will be reported to you and to the IRS on the appropriate tax form shortly after the end of
each year.

Tax Basis and Holding Period of Shares Acquired Pursuant to the Plan.

Your tax basis in common shares acquired under the Plan with reinvested cash distributions will be equal to the fair market value of such
shares as of the date of distribution. Your tax basis in additional common shares acquired under the Plan with optional cash investments should be equal to the amount of such optional cash investments plus the amount, if any, treated as a
distribution to you. Your holding period for common shares acquired with reinvested cash distributions generally will commence on the day after the dividend payment date. If, however, the shares are acquired with optional cash investments or are
purchased with reinvested cash distributions in the open market, the holding period will commence on the day after the date of purchase.

Sale of Shares Acquired Pursuant to the Plan; Receipt of Share Certificates upon Withdrawal.

You will generally recognize gain or loss for U.S. federal income tax purposes upon the sale of shares acquired under the Plan. You will not,
however, recognize gain or loss for U.S. federal income tax purposes upon your receipt of certificates for shares previously credited to your Plan account, but you will recognize gain or loss when you sell or exchange such shares received from the
Plan. You will also recognize gain or loss when a fractional share interest is liquidated. Such gain or loss will equal the difference between the amount that you receive for such fractional share interest or such shares and your tax basis in such
fractional share interest or shares.

Backup Withholding; FATCA Withholding.

Dividends paid to you may be subject to “backup withholding” (currently at a 24% rate). Thus, we or the Plan Administrator may be
required to deduct as backup withholding an amount from all dividends paid to you,

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