Company: EGP
Filing Date: 2025-12-05
Form Type: S-3ASR
Source: 0001140361-25-044456
Chunk: 69

Company: EASTGROUP PROPERTIES INC
Filing Date: 2025-12-05
Form: S-3ASR
Chunk 69
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 above under “—Sale or Disposition of Stock”) or as a distribution (treated as described above under “—Ordinary Distributions” and/or —“Capital Gain Dividends not Subject to FIRPTA”) depending on the applicable facts and circumstances and the application of Section 302 of the Code. Subject to the exception discussed above for holders of not more than 10% of regularly traded classes of stock, a distribution to a non-U.S. shareholder in redemption of our shares that is attributable to gain from sales or exchanges by us of U.S. real property interests will cause the non-U.S. shareholder to be treated under FIRPTA as recognizing gain that is income effectively connected with a U.S. trade or business (as discussed above under “—Distributions Attributable to Sale or Exchange of Real Property”) regardless of the application of Section 302 of the Code. In the event we issue any redeemable preferred stock, the prospectus supplement will discuss the tax consequences of owning such securities in greater detail. Information Reporting and Backup Withholding Applicable to Non-U.S. Shareholders. The applicable withholding agent will report to our non-U.S. shareholders and the IRS the amount of distributions treated as paid during each taxable year and the amount of tax withheld, if any, with respect to such payments. Copies of the information returns reporting such payments and any withholding may also be made available to the tax authorities in the country in which the non-U.S. shareholder resides or is established. In addition, a non-U.S. shareholder may be subject to backup withholding with respect to dividends paid on shares of our stock, unless the non-U.S. shareholder certifies that it is not a United States person, such as by furnishing a valid and appropriate IRS Form W-8, or otherwise establishes an exemption, in each case provided that the applicable withholding agent does not have actual knowledge or reason to know such holder is a United States person. In general, if the proceeds of a sale or other disposition of stock are paid by or through a U.S. office of a broker-dealer, the payment is generally subject to U.S. information reporting and to backup withholding unless the disposing non-U.S. shareholder certifies that it is not a United States person, such as by furnishing a valid and appropriate IRS Form W-8, or otherwise establishes an exemption, in each case provided that the applicable withholding agent does not have actual knowledge or reason to know such holder is a United States person. Generally, U.S. information reporting