Company: SOJE
Filing Date: 2025-11-04
Form Type: 424B2
Source: 0000092122-25-000092
Chunk: 153

Company: SOUTHERN CO
Filing Date: 2025-11-04
Form: 424B2
Chunk 153
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, if any, provided that the required information is furnished timely to the IRS.

#### Medicare Tax on Net Investment Income
Certain United States Holders who are individuals, estates and trusts are subject to an additional 3.8% tax on the United States Holder’s “net investment income” for the relevant taxable year. United States Holders that are individuals, estates or trusts should consult their tax advisors regarding the effect, if any, of this tax.

#### Non-United States Holders
This discussion does not address all aspects of United States federal income tax law that may be relevant to Non-United States Holders in light of their particular circumstances. Non-United States Holders are urged to consult their own tax advisors with respect to the United States federal income tax consequences to them of an investment in the Equity Units, in light of their own particular circumstances.

By acquiring an investment in the Equity Units, each Non-United States Holder agrees to treat the RSNs as debt for United States federal income tax purposes and the applicable ownership interest in the RSNs, the Treasury securities or the applicable ownership interest in the Treasury portfolio constituting a part of the Equity Units as owned separately by such Non-United States Holder for United States federal income tax purposes.

#### United States Federal Withholding Tax
Interest on the RSNs, the Treasury Securities and the Treasury Portfolio

Subject to the discussion below under “—Information Reporting and Backup Withholding” and “—Foreign Account Tax Compliance Act Withholding,” payments of interest (including OID, if any) on applicable ownership interests in RSNs, the Treasury securities and applicable ownership interests in the Treasury portfolio to a Non-United States Holder generally will not be subject to United States federal income or withholding tax under the “Portfolio Interest Exemption,” provided that:

• such interest is not effectively connected with such Non-United States Holder’s conduct of a trade or business within the United States (or, in the case of an income tax treaty resident, is not attributable to a permanent establishment of the Non-United States Holder in the United States);

• the Non-United States Holder does not actually or constructively own ten percent or more of the total combined voting power of all classes of the Company’s stock entitled to vote;

• the Non-United States Holder is not a controlled foreign corporation that is related directly or constructively to the Company through stock ownership;

• the Non-United States Holder is not a bank that acquired the applicable ownership interest in the RSNs in consideration for an extension of credit