Company: FRME
Filing Date: 2025-11-06
Form Type: 424B3
Source: 0001193125-25-268801
Chunk: 114

Company: FIRST MERCHANTS CORP
Filing Date: 2025-11-06
Form: 424B3
Chunk 114
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 is not entitled to 
 indemnification.                                           |

86

LEGAL MATTERS

Dentons Bingham Greenebaum LLP, Indianapolis, Indiana, has issued an opinion as to the validity of the shares of First Merchants common stock
to be issued in the Merger. Certain U.S. federal income tax consequences relating to the Merger will be passed upon for First Merchants by Dentons Bingham Greenebaum LLP, and for First Savings by Luse Gorman, PC, Washington, DC.

EXPERTS

The consolidated financial statements of First Merchants as of December 31, 2024 and 2023, and for each of the years in the three-year
period ended December 31, 2024, and the effectiveness of First Merchants’ internal control over financial reporting as of December 31, 2024, have been audited by Forvis Mazars, LLP, independent registered public accounting firm, as
set forth in their reports thereon, included in First Merchants’ Annual Report on Form 10-K for the year ended December 31, 2024, and incorporated herein by reference. Such consolidated financial
statements and management’s assessment of internal control (which is included in Management’s Report on Internal Control over Financial Reporting) have been incorporated herein by reference in reliance upon such reports pertaining to
such consolidated financial statements and the effectiveness of First Merchants’ internal control over financial reporting given on the authority of such firm as experts in accounting and auditing.

The consolidated financial statements of First Savings as of September 30, 2024 and 2023, and for the years then ended, and the
effectiveness of First Savings’ internal control over financial reporting as of September 30, 2024, have been audited by Forvis Mazars, LLP, independent registered public accounting firm, as set forth in their reports thereon, included in
First Savings’ Annual Report on Form 10-K for the year ended September 30, 2024, and incorporated herein by reference. Such consolidated financial statements and management’s assessment of
internal control (which is included in Management’s Report on Internal Control over Financial Reporting) have been incorporated herein by reference in reliance upon such reports pertaining to such consolidated financial statements and the
effectiveness of First Savings’ internal control over financial reporting given on the authority of such firm as experts in accounting and auditing.

The audited consolidated statements of income, comprehensive income (loss), changes in stockholders’ equity, and cash flows of First
Savings