Company: EPR-PE
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001193125-25-309969
Chunk: 125

Company: EPR PROPERTIES
Filing Date: 2025-12-05
Form: 424B5
Chunk 125
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.S. debt holder’s modified adjusted gross income for the taxable year over a certain threshold (which in the case of individuals will be between $125,000 and $250,000 depending on the individual’s circumstances). A U.S. debt holder that is an individual, trust or estate should consult its tax advisor regarding the effect, if any, of this legislation on their acquisition, ownership and disposition of the debt securities. Taxation of Non-U.S.Debt Holders The following summary describes certain U.S. federal income tax consequences to “Non-U.S.debt holders” with respect to an investment in our debt securities. As used herein, the term “Non-U.S.debt holder” means a beneficial owner of our debt securities who, for U.S. federal income tax purposes is not a U.S. debt holder (as defined above) or an entity that is treated as a partnership for U.S. federal income tax purposes. Special rules may apply to certain Non-U.S.debt holders such as “controlled foreign corporations” and “passive foreign investment companies.” Such entities are encouraged to consult their tax advisors to determine the U.S. federal, state, local and other tax consequences that may be relevant to them. Payments of Interest Interest paid to a Non-U.S.debt holder will not be subject to U.S. federal income taxes or withholding tax if the interest is not effectively connected with the Non-U.S.debt holder’s conduct of a trade or business within the United States, and the Non-U.S.debt holder:

| • |     | does not actually or constructively own a 10% or greater interest in the total combined voting power of all 
 classes of our voting stock;                                                                                |

| • |     | is not a controlled foreign corporation with respect to which we are a “related person” within the 
 meaning of Section 864(d)(4) of the Code;                                                          |

| • |     | 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