Company: HPP
Filing Date: 2025-02-25
Form Type: POSASR
Source: 0001193125-25-035221
Chunk: 77

Company: Hudson Pacific Properties, Inc.
Filing Date: 2025-02-25
Form: POSASR
Chunk 77
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.S. federal income tax as follows:

| • |     | First, we will be required to pay regular U.S. federal corporate income tax on any undistributed REIT taxable 
 income, including undistributed capital gain.                                                                 |

| • |     | Second, if we have (1) net income from the sale or other disposition of “foreclosure property”                                                                                                                                                      
 held primarily for sale to customers in the ordinary course of business or (2) other nonqualifying income from foreclosure property, we will be required to pay regular U.S. federal corporate income tax on this income. To the extent that income 
 from foreclosure property is otherwise qualifying income for purposes of the 75% gross income test, this tax is not applicable. Subject to certain other requirements, foreclosure property generally is defined as property we acquired through    
 foreclosure or after a default on a loan secured by the property or a lease of the property.                                                                                                                                                        |

| • |     | Third, we will be required to pay a 100% tax on any net income from prohibited transactions. Prohibited                                                                                                  
 transactions are, in general, sales or other taxable dispositions of property, other than foreclosure property, held as inventory or primarily for sale to customers in the ordinary course of business. |

| • |     | Fourth, if we fail to satisfy the 75% gross income test or the 95% gross income test, as described below, but 
 have otherwise maintained our qualification as a REIT because certain other requirements                      |

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| are met, we will be required to pay a tax equal to (1) the greater of (A) the amount by which we fail to satisfy the 75% gross income test and (B) the amount by which we fail to 
 satisfy the 95% gross income test, multiplied by (2) a fraction intended to reflect our profitability.                                                                            |

| • |     | Fifth, if we fail to satisfy any of the asset tests (other than a de minimis failure of the 5% or 10%                                                                                                                                                     
 asset test), as described below, due to reasonable cause and not due to willful neglect, and we nonetheless maintain our REIT qualification because of specified cure provisions, we will be required to pay a tax equal to the greater of $50,000 or the 
 U.S. federal corporate income tax rate multiplied by the net income generated by the nonqualifying assets that caused us to fail such test.                                                                                                               |

| • |     | Sixth, if we fail to