Company: SOJE
Filing Date: 2025-11-04
Form Type: 424B2
Source: 0000092122-25-000092
Chunk: 152

Company: SOUTHERN CO
Filing Date: 2025-11-04
Form: 424B2
Chunk 152
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 Treasury Portfolio

The initial tax basis of a United States Holder in its applicable ownership interest in a Treasury portfolio will equal its pro rata portion of the amount paid by the collateral agent for the Treasury portfolio. A United States Holder’s adjusted tax basis in the applicable ownership interest in the Treasury portfolio will be increased by the amount of OID included in income with respect thereto and decreased by the amount of cash received other than any payments of qualified stated interest with respect of the Treasury portfolio.

Sales, Exchanges or Other Dispositions of the Applicable Ownership Interest in a Treasury Portfolio

A United States Holder that obtains the release of its applicable ownership interest in a Treasury portfolio and subsequently disposes of such interest will recognize gain or loss on such disposition in an amount equal to the difference between the amount realized upon such disposition and such United States Holder’s adjusted tax basis in the applicable ownership interest in that Treasury portfolio. Such gain or loss generally will be capital gain or loss and will be long-term capital gain or loss if such United States Holder held such applicable interest in the Treasury portfolio for more than one year at the time of such disposition. Certain non-corporate United States Holders, including individuals, are eligible for preferential tax rates in respect of long-term capital gains. The deductibility of capital losses is subject to certain limitations.

#### Information Reporting and Backup Withholding
Information reporting generally will apply to payments made by the Company on, or the proceeds from the sale or other disposition of, the Equity Units (or any component thereof) or shares of the Company’s common stock. Unless a United States Holder is an exempt recipient (and, if requested, demonstrates such fact), such as a corporation, any interest, OID, contract adjustment payments or deferred contract adjustment payments, and dividends received on, and proceeds received from the sale of, Equity Units, applicable ownership interests in RSNs, purchase contracts, Treasury securities, the applicable ownership interest in a Treasury portfolio, or the Company’s common stock acquired under a purchase contract, as the case may be, generally will be subject to information reporting and also may be subject to United States federal backup withholding (currently at a rate of 24%) if such United States Holder fails to supply accurate taxpayer identification numbers or otherwise fails to comply with applicable United States information reporting or certification requirements.

<div align='center'>S-86</div>

Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules will be allowed as a refund or a credit against a United States Holder’s United States federal income tax liability