Company: EPR-PE
Filing Date: 2025-06-03
Form Type: S-3ASR
Source: 0001193125-25-134116
Chunk: 49

Company: EPR PROPERTIES
Filing Date: 2025-06-03
Form: S-3ASR
Chunk 49
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 treatment to holders of our common shares will vary depending on a holder’s particular situation. This summary does not address all aspects of U.S. federal income taxation that may be relevant to a holder of our common shares in light of the holder’s personal investments or tax circumstances. Moreover, this summary does not address tax considerations applicable to certain types of holders subject to special treatment under the U.S. federal income tax laws including, without limitation:

| • |     | a bank, insurance company, regulated investment company, real estate investment trust or other financial 
 institution;                                                                                             |

| • |     | broker-dealers or traders; |

| • |     | partnerships and trusts, and partners and beneficiaries, respectively, thereof; |

| • |     | an S corporation; |

| • |     | a person who acquires our securities in connection with employment or other performances of services; |

| • |     | a person who holds our securities as part of a straddle, hedging transaction, constructive sale transaction, 
 constructive ownership transaction, conversion transaction or other integrated investment;                   |

| • |     | investors whose functional currency is not the U.S. dollar and U.S. expatriates; |

| • |     | a person subject to the alternative minimum tax; or |

| • |     | except as specifically described in the following summary, a tax exempt entity or a foreign person. |

In addition, the summary below does not consider the effect of any foreign, state, local or other tax laws that may be applicable to holders of our common shares. The information in this section is based on the U.S. Internal Revenue Code (the “Code”), current, temporary and proposed Treasury Regulations promulgated under the Code, the legislative history of the Code, current administrative interpretations and practices of the Internal Revenue Service (the “IRS”), and court decisions, all as of the date of this prospectus. The reference to IRS interpretations and practices includes the IRS practices and policies endorsed in private letter rulings, which are not binding on the IRS except with respect to the taxpayer that received the ruling. Future legislation, Treasury Regulations, administrative interpretations and practices and court decisions may change or adversely affect, perhaps retroactively, the tax considerations described herein. We have not requested, and do not plan to request, any rulings from the IRS concerning our tax treatment and the statements in this prospectus are not binding on the IRS or any court. Thus, we can provide no assurance that the tax considerations contained in this summary will not be challenged by the