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

Company: FIFTH THIRD BANCORP
Filing Date: 2025-11-05
Form: S-4
Chunk 4
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The first merger is intended to qualify as
a reorganization for U.S. federal income tax purposes. Accordingly, holders of Comerica common stock and holders of Comerica preferred stock generally will not recognize any gain or loss for federal income tax purposes on the exchange of shares of
Comerica common stock for Fifth Third common stock or Comerica preferred stock (or depositary shares in respect thereof) for new Fifth Third preferred stock (or depositary shares in respect thereof), as applicable, in the first merger, except with
respect to any cash in lieu of a fractional share of Fifth Third common stock received by holders of Comerica common stock. For more information regarding the 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.

Based on the number of shares of Comerica common stock
outstanding or reserved for issuance as of October 31, 2025, the last practicable trading day before the date of the accompanying joint proxy statement/prospectus, Fifth Third expects to issue approximately 250,084,200 shares of Fifth
Third common stock to holders of Comerica common stock in the first merger. Following the completion of the first merger, we expect Fifth Third shareholders will own approximately 73% and Comerica stockholders will own approximately 27% of the
combined company.

At our respective special meetings, in addition to other business, Fifth Third will ask holders of Fifth Third common stock and
Fifth Third 6.00% Non-Cumulative Perpetual Class B Preferred Stock, Series A, no par value (“Fifth Third voting preferred stock”), to approve, voting together as a single class, the
issuance of shares of Fifth Third common stock to Comerica stockholders pursuant to the merger agreement, and Comerica will ask the Comerica stockholders to adopt the merger agreement. Information about these meetings and the mergers is contained in
this joint proxy statement/prospectus.

Holders of Comerica preferred stock and Comerica depositary shares representing Comerica preferred stock are not
entitled to, and are not requested to, vote at the Comerica special meeting. Holders of Fifth Third preferred stock and Fifth Third depositary shares representing Fifth Third preferred stock (other than Fifth Third voting preferred stock) are not
entitled to, and are not requested to, vote at the Fifth Third special meeting.

The special