Company: EGP
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001140361-25-044550
Chunk: 49

Company: EASTGROUP PROPERTIES INC
Filing Date: 2025-12-05
Form: 424B5
Chunk 49
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 from the IRS regarding any of the U.S. federal income tax issues discussed in this prospectus, and no assurance can be given that the IRS will not challenge any of the positions we take or that such a challenge will not succeed. This discussion does not purport to address all aspects of U.S. federal income taxation that may be 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 (