Company: EAI
Filing Date: 2025-05-06
Form Type: 424B2
Source: 0001193125-25-113786
Chunk: 10

Company: ENTERGY ARKANSAS, LLC
Filing Date: 2025-05-06
Form: 424B2
Chunk 10
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4. For U.S. federal income tax purposes, debt instruments issued in a qualified reopening are deemed to be part of the same issue as the original debt instruments. Under the
treatment described in this paragraph, the new bonds offered hereby will have the same May 10, 2024 issue date and the same issue price as the original bonds for U.S. federal income tax purposes.

A portion of the price paid for the new bonds issued pursuant to this offering will be allocable to interest that accrued prior to the date
such new bonds are purchased (“pre-acquisition accrued interest”). To the extent a portion of a holder’s purchase price is allocable to pre-acquisition accrued interest, the portion of the first stated interest payment equal to the
amount of such pre-acquisition accrued interest may be treated as a non-taxable return of such pre-acquisition accrued interest to such holder. If so, the amount treated as a return of pre- acquisition accrued interest will reduce a holder’s
adjusted tax basis in the new bond by a corresponding amount.

If the amount paid by a holder for a new bond pursuant to this offering
(excluding any amount attributable to pre-acquisition accrued interest) is greater than its principal amount, such holder will generally be considered to have purchased the new bond with “bond premium” in the amount equal to such excess. A
holder generally may be able to elect to amortize this bond premium, using a constant-yield method, over the remaining term of the new bond by offsetting the interest income on such new bond allocable to an accrual period with the premium allocable
to such accrual period. If a holder makes such an election, such holder’s adjusted tax basis in the new bond will be reduced by the amount of premium amortized. However, because we may redeem the bonds prior to maturity at a premium, special
rules may apply that could reduce, eliminate or defer the amount of premium that an electing holder may amortize with respect to a new bond. If a holder does not elect to amortize the premium, the premium will decrease the gain or increase the loss
such holder would otherwise recognize on a disposition of such new bond. An election to amortize bond premium applies to all taxable debt obligations owned or acquired by the holder on or after the first day of the first taxable year for which the
election is made and may be revoked only with the consent of the Internal Revenue Service.

The discussion above is for general
information purposes only and is not intended to constitute a