Company: SOJE
Filing Date: 2025-11-03
Form Type: 424B5
Source: 0000092122-25-000088
Chunk: 150

Company: SOUTHERN CO
Filing Date: 2025-11-03
Form: 424B5
Chunk 150
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 Dispositions of the Applicable Ownership Interest in a Treasury Portfolio

A United States Holder that obtains the release of its applicable ownership interest in a Treasury portfolio and subsequently disposes of such interest will recognize gain or loss on such disposition in an amount equal to the difference between the amount realized upon such disposition and such United States Holder’s adjusted tax basis in the applicable ownership interest in that Treasury portfolio. Such gain or loss generally will be capital gain or loss and will be long-term capital gain or loss if such United States Holder held such applicable interest in the Treasury portfolio for more than one year at the time of such disposition. Certain non-corporate United States Holders, including individuals, are eligible for preferential tax rates in respect of long-term capital gains. The deductibility of capital losses is subject to certain limitations.

#### Information Reporting and Backup Withholding
Information reporting generally will apply to payments made by the Company on, or the proceeds from the sale or other disposition of, the Equity Units (or any component thereof) or shares of the Company’s common stock. Unless a United States Holder is an exempt recipient (and, if requested, demonstrates such fact), such as a corporation, any interest, OID, contract adjustment payments or deferred contract adjustment payments, and dividends received on, and proceeds received from the sale of, Equity Units, applicable ownership interests in RSNs, purchase contracts, Treasury securities, the applicable ownership interest in a Treasury portfolio, or the Company’s common stock acquired under a purchase contract, as the case may be, generally will be subject to information reporting and also may be subject to United States federal backup withholding (currently at a rate of 24%) if such United States Holder fails to supply accurate taxpayer identification numbers or otherwise fails to comply with applicable United States information reporting or certification requirements.

<div align='center'>S-86</div>

Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules will be allowed as a refund or a credit against a United States Holder’s United States federal income tax liability, if any, provided that the required information is furnished timely to the IRS.

#### Medicare Tax on Net Investment Income
Certain United States Holders who are individuals, estates and trusts are subject to an additional 3.8% tax on the United States Holder’s “net investment income” for the relevant taxable year. United States Holders that are individuals, estates or trusts should consult their tax advisors regarding the effect, if any, of this tax.

#### Non-United States Holders
This discussion does