Company: ECC-PD
Filing Date: 2025-04-11
Form Type: N-2ASR
Source: 0001104659-25-034204
Chunk: 118

Company: Eagle Point Credit Co Inc.
Filing Date: 2025-04-11
Form: N-2ASR
Chunk 118
---
 a RIC; |

| ● | a real estate investment trust; |

| ● | a tax-exempt organization; |

| ● | an insurance company; |

| ● | a person holding the securities as part of a hedging, integrated, conversion or constructive sale transaction 
 or a straddle;                                                                                                |

| ● | a trader in securities that has elected the mark-to-market method of accounting for their securities; |

| ● | a person subject to alternative minimum tax; |

| ● | a partnership or other pass-through entity for U.S. federal income tax purposes; |

74

| ● | a U.S. holder whose “functional currency” (as defined in Section 985 of the Code) is 
 not the U.S. dollar;                                                                 |

| ● | a CFC; |

| ● | a PFIC; |

| ● | A United States expatriate or foreign persons or entities (except to the extent set forth below); or |

| ● | A holder that is subject to special tax accounting rules under Section 451(b) of the Code. |

If a partnership (including any entity classified or arrangement treated as a partnership for U.S. federal income tax purposes) holds the securities, the tax treatment of a partner will generally depend upon the status of the partner and the activities of the partnership. If you are a partnership or a partner in a partnership holding our securities, you should consult your own tax advisors regarding the tax consequences of an investment in our securities. This summary is based on the Code, Treasury Regulations, rulings and judicial decisions as of the date hereof. Those authorities may be changed, possibly on a retroactive basis, so as to result in U.S. federal income tax consequences different from those summarized below. This summary does not represent a detailed description of the U.S. federal income tax consequences that may be applicable to you in light of your particular circumstances and does not address the effects of any aspects of U.S. estate or gift, or state, local or non-U.S. income, estate, or gift tax laws. It is not intended to be, and should not be construed to be, legal or tax advice to any particular purchaser of our securities. We have not sought and will not seek any ruling from the IRS. No assurance can be given that the IRS would not assert, or that a court would not sustain, a position contrary to any of the tax aspects set forth below. You should consult your own tax advisors concerning the particular U.S. federal income tax consequences to you of