Company: EPR-PE
Filing Date: 2025-06-03
Form Type: S-3ASR
Source: 0001193125-25-134116
Chunk: 80

Company: EPR PROPERTIES
Filing Date: 2025-06-03
Form: S-3ASR
Chunk 80
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 U.S. shareholder generally would:

| • |     | include its proportionate share of our undistributed long-term capital gains in computing its long-term capital                                                
 gains in its return for its taxable year in which the last day of our taxable year falls (subject to certain limitations as to the amount that is includable); |

| • |     | be deemed to have paid the capital gains tax imposed on us on the designated amounts included in the U.S. 
 shareholder’s long-term capital gains;                                                                    |

| • |     | receive a credit or refund for the amount of tax deemed paid by it; |

| • |     | increase the adjusted tax basis of its shares by the difference between the amount of includable gains and the 
 tax deemed to have been paid by it; and                                                                        |

| • |     | in the case of a U.S. shareholder that is a corporation, appropriately adjust its earnings and profits for the 
 retained capital gains in accordance with Treasury Regulations to be promulgated.                              |

Passive Activity Losses and Investment Interest Limitations Distributions we make and gain arising from the sale or exchange by a U.S. shareholder of our shares will be treated as portfolio income. As a result, U.S. shareholders generally will not be able to apply any “passive losses” against this income or gain. A U.S. shareholder may elect to treat capital gain dividends, capital gains from the disposition of stock and qualified dividend income as investment income for purposes of computing the investment interest limitation, but in such case, the shareholders will be taxed at ordinary income rates on such amounts. Other distributions we make (to the extent they do not constitute a return of capital) generally will be treated as investment income for purposes of computing the investment interest limitation. Gain arising from the sale or other disposition of our shares, however, will not be treated as investment income under certain circumstances. Dispositions of Shares Generally, if you are a U.S. shareholder and you sell or dispose of your shares, you will recognize gain or loss for U.S. federal income tax purposes in an amount equal to the difference between (i) the amount of cash and the fair market value of any property you receive with respect to such sale or other disposition and (ii) your adjusted tax basis in the shares for tax purposes. This gain or loss will be capital in nature if you have held the shares as a capital asset and will be long-term capital gain or loss if you have held the shares for more than one year, and will be taxed at