Company: EPR-PE
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001193125-25-309969
Chunk: 127

Company: EPR PROPERTIES
Filing Date: 2025-12-05
Form: 424B5
Chunk 127
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 the United States for 183 or more days in the taxable year within which the sale, redemption or other disposition takes place, and certain other requirements are met. |

For Non-U.S.debt holders described in the first bullet point above, the net gain derived from the retirement or disposition of the debt securities generally would be subject to U.S. federal income tax at the rates applicable to U.S. persons generally (or lower applicable treaty rate). In addition, foreign corporations may be subject to a 30% (or lower applicable treaty rate) branch profits tax if the investment in the debt security is effectively connected with the foreign corporation’s conduct of a U.S. trade or business. Non-U.S.debt holders described in the second bullet point above will be subject to a flat 30% U.S. federal income tax on the gain derived from the retirement or disposition of their debt securities, which may be offset by U.S. source capital losses, even though Non-U.S.debt holders are not considered residents of the United States. As discussed in more detail under “Taxation of Taxable U.S. Debt Holders-Medicare Tax on Net Investment Income,” a 3.8% Medicare tax will apply, in addition to regular income tax, to certain net investment income. The 3.8% Medicare tax generally applies only to U.S. debt holders; however, Treasury Regulations provide that the 3.8% Medicare tax may be applicable to Non-U.S.debt holders that are estates or trusts and have one or more U.S. beneficiaries. Non-U.S.debt holders should consult their own tax advisors about the possible application of the 3.8% Medicare tax. Backup Withholding Tax and Information Reporting Backup withholding generally will not apply to payments of interest made to a Non-U.S.debt holder with respect to debt securities, provided that we do not have actual knowledge or reason to know that the Non-U.S.debt holder is a U.S. person and the Non-U.S.debt holder has given us the certification described above under 69

“Taxation of Non-U.S. Debt Holders – Payments of Interest.” However, we generally will be required to report annually to the IRS and to a
Non-U.S. debt holder (i) the amount of any interest paid to the Non-U.S. debt holder, regardless of whether any tax was actually withheld and (ii) the amount
of any tax withheld with respect to any interest paid to the Non-U.S. debt holder. Copies of