Company: HUM
Filing Date: 2025-03-28
Form Type: 424B5
Source: 0001628280-25-015313
Chunk: 33

Company: HUMANA INC
Filing Date: 2025-03-28
Form: 424B5
Chunk 33
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 a beneficial owner’s particular circumstances, including the impact of the Medicare contribution tax on net investment income. In addition, this summary does not address special United States federal income or estate tax rules that may be applicable to certain categories of beneficial owners of the additional 2031 notes, such as:

• dealers in securities or currencies;

• traders in securities;

• United States Holders (as defined below) whose functional currency is not the United States dollar;

• persons holding additional 2031 notes as part of a conversion, constructive sale, wash sale or other integrated transaction or a hedge, straddle or synthetic security;

• persons subject to the alternative minimum tax;

• certain United States expatriates;

• financial institutions;

• insurance companies;

• controlled foreign corporations, passive foreign investment companies, regulated investment companies and real estate investment trusts, and shareholders of such corporations;

• entities that are tax-exempt for United States federal income tax purposes and retirement plans, individual retirement accounts and tax-deferred accounts;

• pass-through entities, including partnerships and entities and arrangements classified as partnerships for United States federal tax purposes, and beneficial owners of pass-through entities;

• accrual method taxpayers subject to special tax accounting rules as a result of their use of financial statements pursuant to Section 451(b) of the Internal Revenue Code (as defined below); and

• persons that acquire an additional 2031 note for a price other than the offering price of the additional 2031 notes.

If you are an entity or arrangement classified as a partnership for United States federal tax purposes considering purchasing the additional 2031 notes, or a partner in such a partnership, the United States federal income tax treatment of a partner in the partnership generally will depend on the status of the partner, the activities of the partnership and certain determinations made at the partner level. You should consult your own tax advisor regarding the United States federal income and estate tax consequences of owning and disposing of the additional 2031 notes.

This summary is based on United States federal income and estate tax law, including the Internal Revenue Code of 1986, as amended (the “Internal Revenue Code”), Treasury regulations, administrative rulings and judicial authority, all as in effect or in existence as of the date of this prospectus supplement. Subsequent developments in United States federal income and estate tax law, including changes in law or differing interpretations, which may be applied retroactively, could have a material effect on the United States federal income and estate tax consequences

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