Company: WBS-PG
Filing Date: 2025-09-05
Form Type: 424B5
Source: 0001193125-25-197211
Chunk: 61

Company: WEBSTER FINANCIAL CORP
Filing Date: 2025-09-05
Form: 424B5
Chunk 61
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-U.S.holder’s conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, is attributable to the non-U.S. holder’s U.S. permanent establishment or fixed base), as described below. However, any proceeds attributable to accrued interest will be treated as described in “—Payments of interest” above. Income or gain effectively connected with a U.S. trade or business.If interest or gain on the Notes is effectively connected with a non-U.S.holder’s conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, is attributable to a U.S. permanent establishment or fixed base S-38

maintained by a non-U.S. holder), the non-U.S. holder will generally be taxed in the same manner as a U.S. holder.
In this case, the non-U.S. holder will be exempt from the withholding tax on interest discussed above, although the non-U.S. holder will be required to provide a
properly executed IRS Form W-8ECI in order to claim an exemption from withholding. Non-U.S. holders should consult their tax advisors with respect to other U.S. tax
consequences of the ownership and disposition of the Notes, including the possible imposition of a branch profits tax on its effectively connected earnings and profits at a rate of 30% (or a lower treaty rate) if a
non-U.S. holder is a corporation.

Information reporting and backup withholding.Information returns are required to be filed with the IRS in connection with payments of interest on the Notes. Unless a non-U.S. holder complies with certification procedures to establish that the non-U.S. holder is not a United States person, information returns may also be filed with the IRS in connection with the proceeds from a sale or other disposition of a Note. A
non-U.S. holder may be subject to backup withholding on payments on the Notes or on the proceeds from a sale or other disposition of the Notes unless the non-U.S. holder
complies with certification procedures to establish that a non-U.S. holder is not a United States person or otherwise establish an exemption. The certification procedures required to claim the exemption from
withholding tax on interest described above will satisfy the certification requirements necessary to avoid backup withholding as well.

Amounts withheld under the backup withholding rules are not additional taxes and may be refunded or credited against the non-U.S. holder’s U.S. federal income tax liability, provided the required information is timely furnished