Company: SCE-PL
Filing Date: 2025-09-08
Form Type: SF-1
Source: 0001193125-25-198426
Chunk: 162

Company: SOUTHERN CALIFORNIA EDISON Co
Filing Date: 2025-09-08
Form: SF-1
Chunk 162
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 in
this prospectus, potential investors should consider the state and local tax consequences of the purchase, ownership, and disposition of the bonds offered by this prospectus. State tax law may differ substantially from the corresponding U.S. federal
tax law, and the discussion above does not purport to describe any aspect of the tax laws of any state or other jurisdiction. Therefore, prospective investors should consult their tax advisors about the various tax consequences of investments in the
bonds offered by this prospectus.

ERISA CONSIDERATIONS

The following is a summary of certain considerations associated with the acquisition, holding and disposition of the bonds by, on behalf of,
or using assets of, employee benefit plans, plans and entities that are subject to Title I of the Employee Retirement Income Security Act of 1974, as amended, (ERISA), Section 4975 of the Internal Revenue Code or “similar
law” (as defined below). For purposes of this discussion, “plans” include (1) an “employee benefit plan” as defined in Section 3(3) of ERISA that is subject to Title I of ERISA, including, but not limited to,
a profit sharing plan or a pension plan, (2) a “plan” as defined in Section 4975(e)(1) of the Internal Revenue Code that is subject to Section 4975 of the Internal Revenue Code, including, but not limited to, an
individual retirement account or annuity or a Keogh plan, or (3) an entity that is deemed to hold plan assets of any of the foregoing by virtue of such employee benefit plan’s or plan’s investment in the entity, including, but not
limited to, a collective investment fund or an insurance company general or separate account.

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General Fiduciary Matters ERISA and the Internal Revenue Code impose certain duties on persons who are fiduciaries with respect to a plan. A fiduciary is any person who in connection with the assets of the plan:

| • |     | has discretionary authority or control over the management or disposition of such assets, or |

| • |     | provides investment advice for a fee with respect to such assets. |

ERISA imposes certain general fiduciary requirements on fiduciaries, including, but not limited to:

| • |     | investment prudence and diversification, and |

| • |     | the investment of the assets of the plan in accordance with the documents governing the plan. |

In considering an investment in the