Company: TRTN-PA
Filing Date: 2025-01-31
Form Type: 424B5
Source: 0001193125-25-018485
Chunk: 43

Company: Triton International Ltd
Filing Date: 2025-01-31
Form: 424B5
Chunk 43
---
 the ultimate parent entity in at least two of the four fiscal years immediately preceding such fiscal year. As a result of the implementation of the CIT in Bermuda, we may incur an increase in tax liabilities and reporting and filing obligations. Material U.S. Federal Income Tax Considerations The following is a discussion of U.S. federal income tax considerations applicable to the purchase, ownership and disposition of Series F Preference Shares by U.S. Holders (as defined below). This discussion deals only with our Series F Preference Shares held as capital assets by holders who purchase Series F Preference Shares in this offering. This discussion is based on the Internal Revenue Code of 1986, as amended (the “Code”), its legislative history, existing and proposed U.S. Treasury regulations promulgated thereunder, and published rulings and court decisions, all as in effect as of the date hereof, and all of which are subject to change, possibly with retroactive effect. This discussion does not cover all aspects of U.S. federal income taxation that may be relevant to the purchase, ownership or disposition of our Series F Preference Shares by prospective investors in light of their particular circumstances. In particular, this discussion does not address all of the tax considerations that may be relevant to certain types of investors subject to special treatment under U.S. federal income tax laws, such as the following:

| • |     | brokers or dealers in securities or currencies; |

| • |     | financial institutions; |

S-27

| • |     | pension plans; |

| • |     | regulated investment companies; |

| • |     | real estate investment trusts; |

| • |     | cooperatives; |

| • |     | tax-exempt entities; |

| • |     | insurance companies; |

| • |     | persons holding Series F Preference Shares as part of a hedging, integrated, conversion or constructive sale 
 transaction or a straddle;                                                                                   |

| • |     | traders in securities that elect to use a                          
 mark-to-market method of accounting for their securities holdings; |

| • |     | persons liable for alternative minimum tax; |

| • |     | U.S. expatriates; |

| • |     | accrual method taxpayers subject to special tax accounting rules as a result of their use of financial statements 
 under Section 451(b) of the Code;                                                                                 |

| • |     | U.S. persons (as defined by the Code) who own or are considered to own 10% or more of either the total combined