Company: EGP
Filing Date: 2025-12-05
Form Type: S-3ASR
Source: 0001140361-25-044456
Chunk: 25

Company: EASTGROUP PROPERTIES INC
Filing Date: 2025-12-05
Form: S-3ASR
Chunk 25
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 hold their shares as a “capital asset” within the meaning of Section 1221 of the Code; |

| 20. | this summary does not address U.S. federal income tax considerations applicable to tax-exempt organizations, except to the limited extent described below; |

| 21. | this summary does not address U.S. federal income tax considerations applicable to non-U.S. persons, including the application of tax treaties, except to the limited extent described below; |

| 22. | this summary does not address state, local, non-U.S., or U.S. federal alternative minimum, estate, gift or non-REIT excise tax considerations (including excise taxes on the investment income of certain private educational institutions). |

This discussion also does not consider tax considerations that may be relevant with respect to securities that we may issue, or selling security holders may sell, other than our common stock and preferred stock described below. Moreover, we may issue preferred stock with terms and features that give rise to additional U.S. federal income tax considerations not discussed below and which may be addressed in the applicable prospectus supplement. Furthermore, the following summary does not address any U.S. federal income tax considerations to holders of our outstanding stock (including our common stock) that could result if we issue any redeemable preferred stock at a price that exceeds its redemption price by more than a de minimis amount or that otherwise provides for dividends that are economically a return of the shareholder’s investment (rather than a return on the shareholder’s investment), which preferred stock could be considered “fast-pay stock” under Treasury Regulations promulgated under Section 7701(l) of the Code and treated under such regulations as a financing instrument among the holders of the fast-pay stock and our other shareholders. This summary also does not address tax considerations relating to the acquisition, ongoing ownership or redemption or other disposition of limited partnership interests of the Operating Partnership. Prospective purchasers of our securities are urged to consult their tax advisors prior to any investment in such securities concerning the potential U.S. federal, state, local, and non-U.S. tax consequences of the investment with specific reference to their own tax situations. Prospective purchasers are also urged to refer to the applicable prospectus supplement for any amendments, additions or changes to this summary. Except as otherwise noted, references in this discussion of “Certain U.S. Federal Income Tax Considerations” to “we,” “our,” “us” and “our company” refer to EastGroup Properties, Inc. and not the Operating Partnership