Company: FITBI
Filing Date: 2025-11-05
Form Type: S-4
Source: 0001193125-25-267273
Chunk: 32

Company: FIFTH THIRD BANCORP
Filing Date: 2025-11-05
Form: S-4
Chunk 32
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 effect that the first merger will qualify as a                                                                            
 “reorganization” within the meaning of Section 368(a) of the Code, and it is a condition to Comerica’s obligation to effect the first merger that Comerica receives an opinion from Wachtell, Lipton, Rosen & Katz, dated                                 
 as of the closing date, to the effect that the first merger will qualify as a “reorganization” within the meaning of Section 368(a) of the Code. Accordingly, U.S. holders (as defined in the section entitled “Material U.S.                             
 Federal Income Tax Consequences of the First Merger”) of Comerica common stock and U.S. holders of Comerica preferred stock generally will not recognize any gain or loss for U.S. federal income tax purposes on the exchange of Comerica                
 common stock for Fifth Third common stock or Comerica preferred stock (or depositary shares in respect thereof) for Fifth Third preferred stock, as applicable, in the first merger, except for any gain or loss that may result to a U.S. holder of      
 Comerica common stock from the receipt of cash instead of a fractional share of Fifth Third common stock. You should be aware that the tax consequences to you of the first merger may depend upon your own situation. In addition, you may be subject to 
 state, local or foreign tax laws that are not discussed in this joint proxy statement/prospectus. You should therefore consult with your own tax advisor for a full understanding of the tax consequences to you of the first merger.                     |

For a more complete discussion of the material U.S. federal income tax consequences of the first merger, see the section entitled “ Material U.S. Federal Income Tax Consequences of the First Merger” beginning on page 137.

| Q: | When are the mergers expected to be completed? |

| A: | Fifth Third and Comerica expect the mergers to close during the first quarter of 2026. However, neither                                                                                                                                 
 Fifth Third nor Comerica can predict the actual date on which the mergers will be completed, or if the mergers will be completed at all, because completion is subject to conditions and factors outside the control of both companies. |

Fifth Third must obtain the requisite Fifth Third vote, and Comerica must obtain the requisite Comerica vote. Fifth Third and Comerica must also obtain necessary regulatory approvals and satisfy certain other closing conditions. Fifth Third and Comerica expect the first