Company: SCE-PL
Filing Date: 2025-11-17
Form Type: 424B3
Source: 0001193125-25-283973
Chunk: 160

Company: SOUTHERN CALIFORNIA EDISON Co
Filing Date: 2025-11-17
Form: 424B3
Chunk 160
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 specifically provided below with respect to Non-U.S.
Holders

(as defined below), this discussion does not address the tax consequences to persons other than initial purchasers who are U.S. Holders (as
defined below) that hold their bonds as capital assets within the meaning of Section 1221 of the Internal Revenue Code, and it does not address all of the tax consequences relevant to investors that are subject to special treatment under the
U.S. federal income tax laws (such as financial institutions, life insurance companies, retirement plans, regulated investment companies, persons who hold bonds as part of a “straddle,” a “hedge” or a “conversion
transaction,” U.S. persons that have a “functional currency” other than the U.S. dollar, investors in pass-through entities,tax-exempt organizations, and accrual method taxpayers
subject to special tax accounting rules under Section 451(b) of the Internal Revenue Code). This summary also does not address the consequences to holders of the bonds under state, local, foreign or other tax laws, or any U.S. federal estate,
gift, alternative minimum tax or foreign tax considerations. However, by acquiring a bond, a bondholder agrees to treat the bond as a debt of SCE to the extent consistent with applicable state, local and other tax law unless otherwise required by
appropriate taxing authorities.

This summary is based on current provisions of the Internal Revenue Code, the Treasury Regulations
promulgated and proposed thereunder, judicial decisions and published administrative rulings and pronouncements of the IRS and interpretations thereof. All of these authorities and interpretations are subject to change, and any change may apply
retroactively and affect the accuracy of the opinions, statements and conclusions set forth in this discussion.

U.S. Holder and Non-U.S.Holder Defined

A “U.S. Holder” means a beneficial owner of a bond that,
for U.S. federal income tax purposes, is (i) a citizen or individual resident of the U.S., (ii) a corporation (including an entity treated as a corporation for U.S. federal income tax purposes) created or organized in or under the laws of the
U.S., any state thereof or the District of Columbia, (iii) an estate the income of which is includible in gross income for U.S. federal income tax purposes regardless of its source, or (iv) a trust if (A) a court in the U.S. is able
to exercise primary supervision over the administration of the trust and one or more U.S.