Company: CMA
Filing Date: 2025-11-25
Form Type: DEFM14A
Source: 0001193125-25-297173
Chunk: 208

Company: COMERICA INC
Filing Date: 2025-11-25
Form: DEFM14A
Chunk 208
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 Fifth Third preferred stock, as applicable, received in the                                                                                                                                
 first merger (including any fractional shares deemed received and redeemed as described below), will include the holder’s holding period of the Comerica common stock or Comerica preferred stock, as applicable, for which it is exchanged. |

If holders acquired different blocks of Comerica common stock or Comerica preferred stock at different times and at different prices, a holder’s tax basis and holding period in Fifth Third common stock or Fifth Third preferred stock may be determined with reference to each block of Comerica common stock or Comerica preferred stock, as applicable. Cash Instead of a Fractional Share A U.S. holder of Comerica common stock who receives cash instead of a fractional share of Fifth Third common stock generally will be treated as having received the fractional share of Fifth Third common stock pursuant to the first merger and then as having sold that fractional share for cash. As a result, generally such a holder will recognize gain or loss equal to the difference between the amount of cash received and the basis allocable to such holder’s fractional share of Fifth Third common stock. This gain or loss generally will be capital gain or loss, and will be long-term capital gain or loss if, as of the effective time, the holding period for the shares (including the holding period of Comerica common stock surrendered therefor) is greater than one year. The deductibility of capital losses is subject to limitations. Information Reporting and Backup Withholding Payments of cash to a non-corporateU.S. holder of Comerica common stock in connection with the first merger may be subject to information reporting and backup withholding (currently at a rate of 24%). A U.S. holder of Comerica common stock generally will not be subject to backup withholding, however, if the holder:

| • |     | furnishes a correct taxpayer identification number, certifies that the holder is not subject to backup                                                                      
 withholding on IRS Form W-9 (or an applicable substitute or successor form) and otherwise complies with all the applicable requirements of the backup withholding rules; or |

| • |     | provides proof of an applicable exemption from backup withholding. |

Any amounts withheld under the backup withholding rules are not additional tax and will generally be allowed as a refund or credit against the holder’s United States federal income tax liability, provided the required information is timely furnished to the IRS. This summary of certain material United States federal income tax consequences is for general information only and is not tax advice. You are