Company: HBAN
Filing Date: 2025-08-15
Form Type: 424B3
Source: 0001140361-25-031511
Chunk: 133

Company: HUNTINGTON BANCSHARES INC /MD/
Filing Date: 2025-08-15
Form: 424B3
Chunk 133
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 sets forth the anticipated material U.S. federal income tax consequences of the merger to U.S. holders (as defined in this section) of Veritex common stock. This discussion also does not address any tax consequences arising under the laws of any state, local or non-U.S. jurisdiction or under any U.S. federal laws other than those pertaining to the income tax. This discussion is based upon the Code, the U.S. Treasury regulations promulgated thereunder and court and administrative rulings and decisions in effect on the date of this proxy statement/prospectus. These laws may change, possibly retroactively, and any change could affect the continuing validity of this discussion. For purposes of this discussion, we use the term “U.S. holder” to mean:

| • | an individual citizen or resident of the United States; |

| • | a corporation, or other entity taxable as a corporation for U.S. federal income tax purposes, created or organized under the laws of the United States, any state thereof or the District of Columbia; |

| • | a trust if (i) its administration is subject to the primary supervision of a court within the United States and one or more U.S. persons have the authority to control all substantial decisions of the trust or (ii) it has a valid election in effect under applicable Treasury regulations to be treated as a United States person; or |

| • | an estate that is subject to U.S. federal income tax on its income regardless of its source. |

If a partnership holds Veritex common stock, the tax treatment of a partner will generally depend on the status of the partners and the activities of the partnership. If you are a partner of a partnership holding Veritex common stock, you should consult your tax advisors. This discussion is applicable to you only if you hold your shares of Veritex common stock as a capital asset within the meaning of section 1221 of the Code. Further, this discussion does not address all aspects of U.S. federal income taxation that may be relevant to you in light of your particular circumstances or that may be applicable to you if you are subject to special treatment under the U.S. federal income tax laws, including if you are:

| • | a financial institution; |

| • | a tax-exempt organization; |

| • | an S corporation or other pass-through entity (or investor therein); |

| • | an insurance company; |

| • | a mutual fund; |

| • |