Company: FITBI
Filing Date: 2025-11-05
Form Type: S-4
Source: 0001193125-25-267273
Chunk: 42

Company: FIFTH THIRD BANCORP
Filing Date: 2025-11-05
Form: S-4
Chunk 42
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 the closing date, to the effect that the first merger will qualify as a “reorganization” within the meaning of Section 368(a) of the Code. Accordingly, U.S. holders (as defined in the section entitled “Material U.S.
Federal Income Tax Consequences of the First Merger”) of Comerica common stock, and U.S. holders of Comerica preferred stock, generally will not recognize any gain or loss for U.S. federal income tax purposes on the exchange of Comerica common
stock for Fifth Third common stock or Comerica preferred stock for Fifth Third preferred stock, as applicable, in the first merger, except for any gain or loss that may result to a U.S. holder of Comerica common stock from the receipt of cash
instead of a fractional share of Fifth Third common stock.

You should be aware that the tax consequences to you of the first merger may depend upon your
own situation. In addition, you may be subject to state, local or foreign tax laws that are not discussed in this joint proxy statement/prospectus. You should therefore consult with your own tax advisor for a full understanding of the tax
consequences to you of the first merger.

For a more complete discussion of the material U.S. federal income tax consequences of the first merger, as
applicable, see the section entitled “Material U.S. Federal Income Tax Consequences of the First Merger” beginning on page 137.

Fifth Third’s Reasons for the Mergers; Recommendation of Fifth Third’s Board of Directors (page 79)

The Fifth Third board of directors has determined that the merger agreement and the transactions contemplated thereby, including the mergers, the bank mergers
and the Fifth Third stock issuance, are advisable and in the best interests of Fifth Third and its shareholders and has unanimously approved the merger agreement and the transactions contemplated thereby, including the mergers, the bank mergers and
the Fifth Third stock issuance. The Fifth Third board of directors unanimously recommends that the Fifth Third voting shareholders vote “FOR” the approval of the Fifth Third stock issuance proposal and “FOR” the other
proposals presented at the Fifth Third special meeting. For a more detailed discussion of the Fifth Third board of directors’ recommendation, see “The Mergers-Fifth Third Reasons for the Mergers; Recommendation of Fifth Third’s Board of Directors” beginning on page 79.

Comerica’s Reasons for the Mergers; Recommendation of Comerica’s Board of Directors (page