Company: SOJE
Filing Date: 2025-11-04
Form Type: 424B2
Source: 0000092122-25-000092
Chunk: 141

Company: SOUTHERN CO
Filing Date: 2025-11-04
Form: 424B2
Chunk 141
---
 as to result in United States federal income tax consequences different from those discussed below.

As used in this Prospectus Supplement, the term “United States Holder” means a beneficial owner of an Equity Unit that is for United States federal income tax purposes:

• an individual citizen or resident of the United States;

• a corporation (or other entity taxable as a corporation) 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 its source; or

• a trust (i) with respect to which a court within the United States is able to exercise primary supervision over its administration and one or more United States persons have the authority to control all of its substantial decisions, or (ii) that has a valid election in effect under applicable United States Treasury regulations to be treated as a domestic trust.

The term “Non-United States Holder” means a beneficial owner of an Equity Unit that is neither a United States Holder nor a partnership (or other pass-through entity).

If a partnership holds Equity Units, the tax treatment of the partnership and its partners generally will depend on the status of the partner and the activities of the partnership and its partners. If a holder of Equity Units is a partnership or a partner in such a partnership, such holder should consult with its own tax advisors regarding the United States federal income tax considerations of the purchase, ownership and disposition of Equity Units.

Persons considering purchasing Equity Units should consult their own tax advisors regarding the United States federal income tax considerations relating to the purchase, ownership and disposition of the Equity Units in light of their particular circumstances, as well as the effect of any state, local, foreign or other tax laws.

THIS SUMMARY IS NOT INTENDED TO CONSTITUTE A COMPLETE DESCRIPTION OF ALL TAX CONSEQUENCES RELATING TO THE PURCHASE, OWNERSHIP AND DISPOSITION OF THE EQUITY UNITS, RSNs, TREASURY SECURITIES, TREASURY PORTFOLIO, PURCHASE CONTRACTS OR THE COMPANY’S COMMON STOCK. PROSPECTIVE INVESTORS SHOULD CONSULT WITH THEIR TAX ADVISORS REGARDING THE PARTICULAR TAX CONSEQUENCES TO THEM (INCLUDING THE APPLICATION AND EFFECT OF ANY STATE, LOCAL AND NON-UNITED STATES INCOME AND OTHER TAX LAWS) OF PURCHASING, OWNING AND

<div align='center'>S-80</div>

DISPOSING OF THE EQUITY UNITS, RSNS, TREASURY SEC