Company: HPP
Filing Date: 2025-02-26
Form Type: POS AM
Source: 0001193125-25-035303
Chunk: 80

Company: Hudson Pacific Properties, Inc.
Filing Date: 2025-02-26
Form: POS AM
Chunk 80
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 comply with the requirement to send annual letters to our stockholders holding at least a                                                                        
 certain percentage of our stock, as determined under applicable Treasury Regulations, requesting information regarding the actual ownership of our stock, and the failure is not due to |

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| reasonable cause or is due to willful neglect, we will be subject to a $25,000 penalty, or if the failure is intentional, a $50,000 penalty. |

We and our subsidiaries may be subject to a variety of taxes other than U.S. federal income tax, including payroll taxes and state and local income, property and other taxes on our assets and operations. From time to time, we may own properties in other countries, which may impose taxes on our operations within their jurisdictions. To the extent possible, we will structure our activities to minimize our non-U.S.tax liability. However, there can be no assurance that we will be able to eliminate our non-U.S.tax liability or reduce it to a specified level. Furthermore, as a REIT, both we and our stockholders will derive little or no benefit from foreign tax credits arising from those non-U.S.taxes. Requirements for Qualification as a REIT.The Code defines a REIT as a corporation, trust or association:

| 1. | that is managed by one or more trustees or directors; |

| 2. | that issues transferable shares or transferable certificates to evidence its beneficial ownership; |

| 3. | that would be taxable as a domestic corporation, but for Sections 856 through 860 of the Code; |

| 4. | that is not a financial institution or an insurance company within the meaning of certain provisions of the 
 Code;                                                                                                       |

| 5. | that is beneficially owned by 100 or more persons; |

| 6. | not more than 50% in value of the outstanding stock of which is owned, actually or constructively, by five or 
 fewer individuals, including certain specified entities, during the last half of each taxable year; and       |

| 7. | that meets other tests, described below, regarding the nature of its income and assets and the amount of its 
 distributions.                                                                                               |

The Code provides that conditions (1) to (4), inclusive, must be met during the entire taxable year and that condition (5) must be met during at least 335 days of a taxable year of 12 months, or during a proportionate part of a taxable year of less than 12 months.