Company: EPR-PE
Filing Date: 2025-06-03
Form Type: S-3ASR
Source: 0001193125-25-134126
Chunk: 102

Company: EPR PROPERTIES
Filing Date: 2025-06-03
Form: S-3ASR
Chunk 102
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 treaty rate) branch profits tax. Sale, Exchange or Other Taxable Disposition of Debt Securities Non-U.S.debt holders generally will not be subject to U.S. federal income tax on any amount which constitutes capital gain upon a sale, exchange, redemption, retirement or other taxable disposition of a debt security, unless either of the following is true:

| • |     | the Non-U.S. debt holder’s investment in the debt securities is        
 effectively connected with the conduct of a U.S. trade or business; or |

| • |     | the Non-U.S. debt holder is a nonresident alien individual holding the                                                                                                                                                 
 debt security as a capital asset, is present in the United States for 183 or more days in the taxable year within which the sale, redemption or other disposition takes place, and certain other requirements are met. |

For Non-U.S.debt holders described in the first bullet point above, the net gain derived from the retirement or disposition of the debt securities generally would be subject to U.S. federal income tax at the rates applicable to U.S. persons generally (or lower applicable treaty rate). In addition, foreign corporations may be subject to a 30% (or lower applicable treaty rate) branch profits tax if the investment in the debt security is effectively connected with the foreign corporation’s conduct of a U.S. trade or business. Non-U.S.debt holders described in the second bullet point above will be subject to a flat 30% U.S. federal income tax on the gain derived from the retirement or disposition of their debt securities, which may be offset by U.S. source capital losses, even though Non-U.S.debt holders are not considered residents of the United States. As discussed in more detail under “Taxation of Taxable U.S. Debt Holders-Medicare Tax on Net Investment Income,” a 3.8% Medicare tax will apply, in addition to regular income tax, to certain net investment income. The 3.8% Medicare tax generally applies only to U.S. debt holders; however, Treasury Regulations provide that the 3.8% Medicare tax may be applicable to Non-U.S.debt holders that are estates or trusts and have one or more U.S. beneficiaries. Non-U.S.debt holders should consult their own tax advisors about the possible application of the 3.8% Medicare tax. Backup Withholding Tax and Information Reporting Backup withholding generally will not apply to payments of interest made to a Non-U.S.debt holder with respect to debt securities,