Company: ECC-PD
Filing Date: 2025-04-11
Form Type: N-2ASR
Source: 0001104659-25-034204
Chunk: 117

Company: Eagle Point Credit Co Inc.
Filing Date: 2025-04-11
Form: N-2ASR
Chunk 117
---
 stated, this summary deals only with our securities held as capital assets for U.S. federal tax purposes (generally, property held for investment). As used herein, a “U.S. holder” means a beneficial owner of the securities that is for U.S. federal income tax purposes any of the following:

| ● | an individual citizen or resident of the United States; |

| ● | a corporation (or any other entity treated as a corporation for U.S. federal income tax purposes) created                                      
 or organized in or under the laws of the United States, any state or other political subdivision thereof (including the District of Columbia); |

| ● | a trust if it (a) is subject to the primary supervision of a court within the United States and one                               
 or more United States persons have the authority to control all substantial decisions of the trust or (b) has a valid election in 
 effect under applicable United States Treasury regulations, or “Treasury Regulations,” to be treated as a United States person;   
 or                                                                                                                                |

| ● | an estate, the income of which is subject to U.S. federal income taxation regardless of its source. |

The term “non-U.S. holder” means a beneficial owner of the securities (other than a partnership or any other entity or other arrangement treated as a partnership for U.S. federal income tax purposes) that is not a U.S. holder. An individual may, subject to exceptions, be deemed to be a resident of the United States for U.S. federal income tax purposes, as opposed to a non-resident alien, by, among other ways, being present in the United States (i) on at least 31 days in the calendar year, and (ii) for an aggregate of at least 183 days during a three-year period ending in the current calendar year, counting for such purposes all of the days present in the current year, one-third of the days present in the immediately preceding calendar year, and one-sixth of the days present in the second preceding calendar year. Individuals who are residents for such purposes are subject to U.S. federal income tax as if they were United States citizens. This summary does not represent a detailed description of the U.S. federal income tax consequences applicable to you, as a holder of our securities, if you are a person subject to special tax treatment under the U.S. federal income tax laws, including, without limitation:

| ● | a dealer in securities or currencies; |

| ● | a financial institution; |

| ● |