Company: EPR-PE
Filing Date: 2025-11-05
Form Type: 424B5
Source: 0001193125-25-266433
Chunk: 164

Company: EPR PROPERTIES
Filing Date: 2025-11-05
Form: 424B5
Chunk 164
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     | is not a bank that received such debt securities on an extension of credit made pursuant to a loan agreement 
 entered into in the ordinary course of its trade or business; and                                            |

| • |     | provides the appropriate certification as to the Non-U.S. debt                                                                                                                                                                                                                                                                         
 holder’s status. A Non-U.S. debt holder can generally meet this certification requirement by providing a properly executed IRS Form W-8BEN or IRS Form W-8BEN-E, as applicable, or appropriate substitute form to us or our paying agent. If the debt securities are held through a financial institution or other agent acting on the 
 Non-U.S. debt                                                                                                                                                                                                                                                                                                                          |

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| holder’s behalf, the Non-U.S. debt holder may be required to provide appropriate documentation to the agent. The agent will then generally be                                                                                                            
 required to provide appropriate certifications to us or our paying agent, either directly or through other intermediaries. Special certification rules apply to foreign partnerships, estates and trusts, and in certain circumstances certifications as 
 to foreign status of partners, trust owners or beneficiaries may have to be provided to us or our paying agent.                                                                                                                                          |

If a Non-U.S.debt holder does not qualify for an exemption under these rules, interest income from the debt securities may be subject to withholding tax at the rate of 30% (or lower applicable treaty rate) at the time such interest is paid. To claim the benefit of a tax treaty, a Non-U.S.debt holder must provide a properly executed IRS Form W-8BENor IRS Form W-8BEN-E,as applicable, before the payment of interest and a Non-U.S.debt holder may be required to obtain a U.S. taxpayer identification number and provide documentary evidence issued by foreign governmental authorities to prove residence in the foreign country. The payment of interest effectively connected with a U.S. trade or business, however, would not be subject to a 30% withholding tax so long as the Non-U.S.debt holder provides us or our paying agent an adequate certification (currently on IRS Form W-8ECI),but such interest would be subject to U.S. federal income tax on a net basis at the rates applicable to U.S. persons generally. In addition, if the payment of interest is effectively connected with a foreign corporation’s conduct of a U.S. trade or business, that foreign corporation may also be subject to a 30% (or lower applicable treaty rate) branch profits tax. Sale, Exchange or Other Taxable Dis