Company: HBAN
Filing Date: 2025-11-13
Form Type: S-4
Source: 0001140361-25-041757
Chunk: 203

Company: HUNTINGTON BANCSHARES INC /MD/
Filing Date: 2025-11-13
Form: S-4
Chunk 203
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 date of this joint proxy statement/prospectus. These laws may change, possibly retroactively, and any change could affect the continuing validity of this discussion. For purposes of this discussion, we use the term “U.S. holder” to mean:

| • | an individual citizen or resident of the United States; |

| • | a corporation, or other entity taxable as a corporation for U.S. federal income tax purposes, created or organized under the laws of the United States, any state thereof or the District of Columbia; |

| • | a trust if (i) its administration is subject to the primary supervision of a court within the United States and one or more U.S. persons have the authority to control all substantial decisions of the trust or (ii) it has a valid election in effect under applicable Treasury regulations to be treated as a United States person; or |

| • | an estate that is subject to U.S. federal income tax on its income regardless of its source. |

If a partnership holds Cadence common stock, the tax treatment of a partner will generally depend on the status of the partners and the activities of the partnership. If you are a partner of an entity or arrangement that is treated as a partnership holding Cadence common stock, you should consult your tax advisors. This discussion is applicable to you only if you hold your shares of Cadence common stock as a capital asset within the meaning of Section 1221 of the Code. Further, this discussion does not address all aspects of U.S. federal income taxation that may be relevant to you in light of your particular circumstances or that may be applicable to you if you are subject to special treatment under the U.S. federal income tax laws, including if you are:

| • | a financial institution; |

| • | a tax-exempt organization; |

| • | an S corporation or other pass-through entity (or investor therein); |

| • | an insurance company; |

| • | a mutual fund; |

| • | a retirement plan, individual retirement account or other tax-deferred account; |

| • | a dealer or broker in stocks, securities, commodities or foreign currencies; |

| • | a trader in securities who elects the mark-to-market method of accounting for your securities; |

| • | a holder of Cadence common stock subject to the alternative minimum tax provisions of the Code; |

| • | a holder of Cadence common stock who received Cadence common stock through the