Company: KODK
Filing Date: 2025-05-21
Form Type: 424B5
Source: 0001193125-25-124059
Chunk: 10

Company: EASTMAN KODAK CO
Filing Date: 2025-05-21
Form: 424B5
Chunk 10
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 and there can be no assurance that the IRS or a court will agree with such statements and conclusions, or that any IRS determination to the contrary may be upheld by a court. Moreover, there can be no assurance that future legislation, regulations, administrative rulings or court decisions will not adversely affect the accuracy of the statements in this summary. This summary also does not address the tax considerations arising under the laws of any state of the United States or any local, non-U.S.or other taxing jurisdiction or under U.S. federal non-incometax laws, such as gift and estate tax laws, or under any applicable tax treaty. This discussion does not address the U.S. federal income tax consequences to our officers or directors. In addition, this discussion does not address any potential application of any minimum tax, the Medicare contribution tax on certain net investment income or any tax considerations applicable to an investor’s particular circumstances or to investors that may be subject to special tax rules, including, without limitation:

| • |     | banks, other financial institutions, investment funds or financial services entities; |

| • |     | insurance companies; |

| • |     | tax-exempt organizations or accounts, governmental organizations, tax-qualified retirement plans, and “qualified foreign pension funds” as defined in Section 897(l)(2) of the Code and entities all of the interests of which are held by qualified foreign pension 
 funds;                                                                                                                                                                                                                                                               |

| • |     | “controlled foreign corporations,” “passive foreign investment companies,” foreign branches 
 or corporations that accumulate earnings to avoid U.S. federal income tax;                  |

| • |     | brokers and dealers in securities; |

| • |     | traders in securities and other persons that elect to use a mark-to-market method of accounting for their securities holdings; |

| • |     | persons that own, have owned, or are deemed to own, more than 5% of our common stock; |

| • |     | certain former citizens or long-term residents of the United States; |

| • |     | entities or arrangements classified as partnerships, and other pass-through entities or disregarded entities for 
 U.S. federal tax purposes (and investors therein);                                                               |

| • |     | persons who hold our common stock as a position in a hedging transaction, “straddle,” “conversion 
 transaction” or other risk reduction transaction or integrated investment;                        |

| • |     | persons who do not hold our common stock as a capital asset within the meaning of Section 1221 of