Company: SUZ
Filing Date: 2025-09-04
Form Type: 424B2
Source: 0001104659-25-087376
Chunk: 59

Company: Suzano S.A.
Filing Date: 2025-09-04
Form: 424B2
Chunk 59
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 the amount realized on the sale or other disposition
of the Notes even if the U.S. holder has elected to claim a foreign tax credit for other taxes in the same year. The temporary guidance
discussed above also indicates that the Treasury and the IRS are considering proposing amendments to the December 2021 regulations
and that the temporary guidance can be relied upon until additional guidance is issued that withdraws or modifies the temporary guidance.
U.S. holders should consult their own tax advisors regarding the application of the foreign tax credit rules to a sale or other
disposition of the Notes and any Brazilian tax imposed on such sale or disposition

Substitution of the Issuer. The terms of the Notes provide that, in certain circumstances, the obligations of the Issuer under the Notes
may be assumed by another entity. See “Description of the Notes—Substitution of the Issuer.” Any such assumption might
be treated for U.S. federal income tax purposes as a deemed disposition of Notes by a U.S. holder in exchange for new notes issued by
the new obligor. As a result of this deemed disposition, a U.S. holder could be required to recognize capital gain or loss (subject in
the case of a loss, to the application of the wash sale rules) for U.S. federal income tax purposes equal to the difference, if any,
between the issue price of the new notes (as determined for U.S. federal income tax purposes), and the U.S. holder’s tax basis
in the Notes. The Issuer has no obligation to indemnify the holder for such tax. U.S. holders should consult their tax advisers concerning
the U.S. federal income tax consequences to them of a change in obligor with respect to the Notes.

Specified Foreign Financial Assets.Individual U.S. holders that own “specified foreign financial assets” with an aggregate
value in excess of US$50,000 on the last day of the taxable year or US$75,000 at any time during the taxable year are generally required
to file an information statement along with their tax returns, currently on IRS Form 8938, with respect to such assets. “Specified
foreign financial assets” include any financial accounts held at a non-U.S. financial institution, as well as securities issued
by a non-U.S. issuer (which may include Notes issued in certificated form) that are not held in accounts maintained by financial institutions.
Higher reporting thresholds apply to certain individuals living abroad and to certain married individuals. Regulations