Company: EGP
Filing Date: 2025-12-05
Form Type: S-3ASR
Source: 0001140361-25-044456
Chunk: 24

Company: EASTGROUP PROPERTIES INC
Filing Date: 2025-12-05
Form: S-3ASR
Chunk 24
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 relevant to you in light of your particular investment circumstances, or if you are a type of investor subject to special tax rules. As you review this discussion, you should keep in mind that:

| 1. | the tax consequences to you may vary depending on your particular tax situation; |

| 2. | special rules that are not discussed below may apply to you if, for example, you are: |

| 3. | a broker-dealer or a dealer in securities or currencies, |

| 4. | a trust or an estate |

| 5. | a regulated investment company or a REIT, |

| 6. | a bank or other financial institution, |

| 7. | an insurance company, |

| 8. | a partnership, a subchapter S corporation, or similar pass-through entity or a person holding his, her or its interest through such an entity, a tax-deferred or other retirement account, |

| 9. | a person who holds a 10% or more (by vote or value) beneficial interest in our stock, |

| 10. | a person holding shares of our stock as part of a short sale, hedge, conversion, straddle, synthetic security or other integrated investment, constructive sale or other integrated transaction for U.S. federal income tax purposes, |

| 11. | a person required to accelerate any item of gross income pursuant to Section 451(b) of the Code as a result of such income being recognized on an applicable financial statement, |

| 12. | a person that marks-to-market our stock, |

| 13. | a person subject to the alternative minimum tax provisions of the Code, |

| 14. | a person that acquired shares of our stock in connection with the performance of services, |

| 15. | a non-U.S. trust or estate, a “controlled foreign corporation,” a “passive foreign investment company,” a U.S. expatriate, |

| 16. | a person eligible for benefits under an income tax treaty to which the United States is a party, |

| 17. | a shareholder that is a U.S. Person (as defined below) whose “functional currency” (as defined in Section 985 of the Code) is not the U.S. dollar, or |

| 18. | a person that is otherwise subject to special treatment under the Code; |

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TABLE OF CONTENTS

| 19. | this summary assumes that our shareholders