Company: EPR-PE
Filing Date: 2025-06-03
Form Type: S-3ASR
Source: 0001193125-25-134116
Chunk: 34

Company: EPR PROPERTIES
Filing Date: 2025-06-03
Form: S-3ASR
Chunk 34
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regardless of whether such dividends are reinvested pursuant to the Plan. Similarly, the Plan Administrator may be required to deduct backup withholding from all proceeds from sales of common
shares held in your account. You are subject to backup withholding if: (a) you have failed properly to furnish us and the Plan Administrator with your correct tax identification number (“TIN”); (b) the IRS or a broker notifies us
or the Plan Administrator that the TIN furnished by you is incorrect; (c) the IRS or a broker notifies us or the Plan Administrator that backup withholding should be commenced because you failed to properly report dividends paid to you; or
(d) when required to do so, you fail to certify, under penalties of perjury, that you are not subject to backup withholding. Backup withholding amounts will be withheld from dividends before such dividends are reinvested under the Plan.
Therefore, if you are subject to backup withholding, dividends to be reinvested under the Plan will be reduced by the withheld amount. Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules will be
allowed as a credit against a participant’s U.S. federal income tax liability and may entitle the participant to a refund, provided that the required information is furnished to the IRS in a timely fashion.

Similarly, in certain circumstances where we or the Plan Administrator has not received proper certification of a participant’s status as
a U.S. person for U.S. federal income tax purposes, withholding may be required with respect to distributions paid to a participant under the provisions of the Code commonly referred to as “FATCA.”

Foreign Shareholder Participation.

If
you are a foreign shareholder participant whose dividends or distributions are subject to U.S. federal income tax withholding, the appropriate amount will be withheld and the Plan Administrator will reinvest an amount equal to the dividend or
distribution less the amount of any tax required to be withheld. If you wish to claim the benefit of any exemption from U.S. federal income tax withholding or reduced withholding rates under a treaty or convention entered into between the United
States and your country of residence, you need to provide the required certifications to the Plan Administrator. Moreover, if you are a foreign shareholder, you need to provide the required federal income certifications to establish your status as a
foreign shareholder so that the foregoing backup withholding does not apply to you.

Foreign shareholders who elect to make optional cash
investments only will continue to receive regular cash dividends on shares registered in their names in the same manner as