Company: EPR-PE
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001193125-25-309969
Chunk: 129

Company: EPR PROPERTIES
Filing Date: 2025-12-05
Form: 424B5
Chunk 129
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 their tax advisors regarding the application of backup withholding and information
reporting in their particular situation, the availability of an exemption therefrom, and the procedure for obtaining an exemption, if available.

FATCA

Sections 1471 through 1474 of the Code and the regulations thereunder (commonly referred to as “FATCA”) impose a 30%
withholding tax on U.S. source payments of dividends and interest and (subject to the proposed Treasury Regulations, discussed below) gross proceeds from the sale or other disposition of, our equity securities or debt securities paid to a foreign
financial institution or to a foreign entity other than a financial institution, unless (i) the foreign financial institution undertakes certain diligence and reporting obligations or (ii) the foreign entity is not a financial institution
and either certifies it does not have any substantial U.S. owners or furnishes identifying information regarding each substantial U.S. owner. If the payee is a foreign financial institution, it must enter into an agreement with the U.S. Treasury
requiring, among other things, that it undertake to identify accounts held by certain U.S. persons or U.S. owned foreign entities, annually report certain information about such accounts, and withhold 30% on payments to account holders whose actions
prevent it from complying with these reporting and other requirements. Certain countries have entered into, and other countries are expected to enter into, agreements with the United States to facilitate the type of information reporting required
under FATCA. While the existence of such agreements will not eliminate the risk of FATCA withholding on payments made by the Company to non-U.S. investors, these agreements are expected to reduce the risk of
withholding for investors in (or indirectly holding our securities through financial institutions in) those countries. In addition, the presence in the payment chain of an intermediary that fails to comply with the additional certification,
information reporting and other specified requirements under FATCA could result in withholding under FATCA being imposed on payments of dividends, interest and proceeds to U.S. holders who own our securities through foreign accounts or foreign
intermediaries. While withholding under FATCA would have applied also to payments of gross proceeds from the sale or other disposition of our securities on or after

70

January 1, 2019, proposed Treasury Regulations eliminate FATCA withholding on payments of gross proceeds entirely. These proposed Treasury Regulations can be relied on until final Treasury
Regulations are issued. Prospective investors should consult their tax advisors regarding the application of FATCA and the final