Company: HBAN
Filing Date: 2025-08-15
Form Type: 424B3
Source: 0001140361-25-031511
Chunk: 21

Company: HUNTINGTON BANCSHARES INC /MD/
Filing Date: 2025-08-15
Form: 424B3
Chunk 21
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 of a number of shares of Huntington common stock (rounded to the nearest whole share) equal to the product of the number of shares of Veritex common stock underlying such Veritex restricted stock unit award immediately prior to the effective time multiplied bythe exchange ratio, with the converted award to have the same terms and conditions as were applicable to the Veritex restricted stock unit award prior to the effective time. Material U.S. Federal Income Tax Consequences of the Merger (page 77) The merger is intended to qualify as a “reorganization” for U.S. federal income tax purposes, and it is a condition to our respective obligations to complete the merger that Huntington and Veritex each receive a legal opinion to the effect that the merger will so qualify. Accordingly, holders of Veritex common stock generally will

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not recognize any gain or loss for U.S. federal income tax purposes on the exchange of their Veritex common stock for Huntington common stock in the merger, except for any gain or loss that may result from the receipt of cash instead of a fractional share of Huntington common stock.

You should be aware that the tax consequences to you of the merger may depend upon your own situation. In addition, you may be subject to state, local or non-U.S. tax laws that are not discussed in this proxy statement/prospectus. You should therefore consult with your own tax advisor for a full understanding of the tax consequences to you of the merger.

Veritex’s Reasons for the Merger; Recommendation of Veritex’s Board of Directors (page 37)

The members of the Veritex board of directors present at the meeting where the merger agreement and the transactions contemplated thereby was approved unanimously determined that the merger agreement and the transactions contemplated by the merger agreement are advisable and fair to and in the best interest of Veritex and its shareholders and unanimously adopted the merger agreement and approved the merger and the other transactions contemplated by the merger agreement. The Veritex board of directors unanimously recommends that holders of Veritex common stock vote “FOR” the approval of the merger agreement and “FOR” the other proposals presented at the Veritex special meeting. For a more detailed discussion of the Veritex board of directors’ recommendation, see the section entitled “The Merger—Veritex’s Reasons for the Merger; Recommendation of Veritex’s Board of Directors” beginning on page 37 .

### Opinion of Veritex’s Financial Advisor(page41)