Company: HUM
Filing Date: 2025-03-28
Form Type: 424B5
Source: 0001628280-25-015313
Chunk: 34

Company: HUMANA INC
Filing Date: 2025-03-28
Form: 424B5
Chunk 34
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of owning and disposing of notes as set forth in this summary. We cannot assure you that the Internal Revenue Service (the “IRS”) will not challenge one or more of the tax consequences described in this summary, and we have not obtained, nor do we intend to obtain, any ruling from the IRS or opinion of counsel with respect to the tax consequences of the ownership or other disposition of the additional 2031 notes. In addition, this summary does not discuss any United States federal tax consequences other than United States federal income tax consequences (and, in the case of non-U.S. Holders, United States federal estate tax consequences), such as gift tax consequences, or any United States state or local income or non-United States income or other tax consequences. Before you purchase additional 2031 notes, you should consult your own tax advisor regarding the particular United States federal, state and local and non-United States income and other tax consequences of owning and disposing of the additional 2031 notes that may be applicable to you.

#### United States Holders
The following summary applies to you only if you are a United States Holder. A “United States Holder” is a beneficial owner of an additional 2031 note or notes that is for United States federal income tax purposes:

• an individual who is a citizen or resident of the United States;

• a corporation (or other entity classified as a corporation for these purposes) created or organized in or under the laws of the United States, any state thereof or the District of Columbia;

• an estate, the income of which is subject to United States federal income taxation regardless of the source of that income; or

• a trust, if (1) a United States court is able to exercise primary supervision over the trust’s administration and one or more “United States persons” (within the meaning of the Internal Revenue Code) has the authority to control all of the trust’s substantial decisions, or (2) the trust has a valid election in effect under applicable Treasury regulations to be treated as a “United States person.”

#### Additional Payments
Under certain circumstances, we may be obligated to pay amounts in excess of the stated principal of the additional 2031 notes. Although the matter is not free from doubt, we intend to take the position that the possibility of such payments does not result in the additional 2031 notes being treated as contingent payment debt instruments under the applicable Treasury regulations. Our position is not binding on the IRS. If the IRS successfully takes a contrary position, you would be required