Company: FITBI
Filing Date: 2025-11-05
Form Type: S-4
Source: 0001193125-25-267273
Chunk: 208

Company: FIFTH THIRD BANCORP
Filing Date: 2025-11-05
Form: S-4
Chunk 208
---
 stock or Comerica preferred stock generally will depend on the status of the partner and the activities of the partnership. Partners in a partnership holding Comerica common stock or Comerica preferred stock should consult their own tax advisors. Tax Consequences of the First Merger Generally The first merger is intended to qualify as a “reorganization” within the meaning of Section 368(a) of the Code. It is a condition to Fifth Third’s obligation to effect the first merger that Fifth Third receives an opinion from Sullivan & Cromwell LLP, dated as of the closing date, to the effect that the first merger will qualify as a “reorganization” within the meaning of Section 368(a) of the Code. It is a condition to Comerica’s obligation to effect the first merger that Comerica receives an opinion from Wachtell, Lipton, Rosen & Katz, dated as of the closing date, to the effect that the first merger will qualify as a “reorganization” within the meaning of Section 368(a) of the Code. These opinions will be based on the assumption that the first merger will be completed in the manner set forth in the merger agreement and the registration statement on Form S-4of which this joint proxy statement/prospectus forms a part, and on representation letters provided by Fifth Third and Comerica, dated as of the Closing Date. If any of the representations, warranties, covenants or assumptions upon which the opinions described above are based are inconsistent with the actual facts, or if any condition contained in the merger agreement and affecting these opinions is breached or is waived by any party, the U.S. federal income tax consequences of the first merger could be adversely affected. Neither of the opinions described above will be binding on the Internal Revenue Service (the “IRS”). Fifth Third and Comerica have not sought and will not seek any ruling from the IRS regarding any matters relating to the first merger, and, as a result, there can be no assurance that the IRS will not assert, or that a court would not sustain, a position contrary to any of the conclusions set forth below. As a “reorganization,” the material U.S. federal income tax consequences of the first merger to U.S. holders of Comerica common stock and of Comerica preferred stock, as applicable, are set forth in the remainder of this discussion:

| • |     | a holder who receives solely shares of Fifth Third common stock in exchange for shares of Comerica common stock,                                                                              
 or a