Company: SCE-PL
Filing Date: 2025-09-08
Form Type: SF-1
Source: 0001193125-25-198426
Chunk: 160

Company: SOUTHERN CALIFORNIA EDISON Co
Filing Date: 2025-09-08
Form: SF-1
Chunk 160
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 described above and except where an applicable income tax treaty provides for the reduction or elimination of the withholding tax and the Non-U.S.Holder provides a withholding certificate properly establishing such reduction or elimination. A Non-U.S.Holder generally will be taxable in the same manner as a U.S. corporation or resident with respect to interest income if the income is effectively connected with the Non-U.S.Holder’s conduct of a trade or business in the U.S. (and, if required by an applicable income tax treaty, is attributable to a permanent establishment maintained by the Non-U.S.Holder in the U.S.). Effectively connected income received by a Non-U.S.Holder that is a corporation may in some circumstances be subject to an additional “branch profits tax” at a 30% rate, or if applicable, a lower rate provided by an income tax treaty. To avoid having the 30% withholding tax imposed on effectively connected interest income, the Non-U.S.Holder must provide a withholding certificate on which the Non-U.S.Holder certifies, among other facts, that payments on the recovery bonds are effectively connected with the conduct of a trade or business in the U.S. Capital Gains Tax Issues Subject to the discussion of backup withholding below, a Non-U.S.Holder generally will not be subject to U.S. federal income or withholding tax on gain realized on the sale or exchange of bonds, unless:

| • |     | the Non-U.S. Holder is an individual who is present in the U.S. for 183       
 days or more during the taxable year and certain other conditions are met; or |

| • |     | the gain is effectively connected with the conduct by the Non-U.S. Holder                                                                                                             
 of a trade or business in the U.S. (and, if required by an applicable income tax treaty, is attributable to a permanent establishment maintained by the Non-U.S. Holder in the U.S.). |

FATCA Under the Foreign Account Tax Compliance Act ( FATCA), a 30% withholding tax is generally imposed on certain payments, including payments of U.S.-source interest made to “foreign financial institutions” and certain other foreign financial entities if those foreign entities fail to comply with the requirements of FATCA. The withholding agent will be required to withhold amounts under FATCA on payments made to Non-U.S.Holders that are subject to the FATCA requirements but fail to provide the withholding agent with proof that they have complied with such requirements. Information Reporting and Backup Withholding Backup withholding of U.S. federal income