Company: AIZ
Filing Date: 2025-08-15
Form Type: 424B5
Source: 0001193125-25-181851
Chunk: 23

Company: ASSURANT, INC.
Filing Date: 2025-08-15
Form: 424B5
Chunk 23
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 for a different result and regarding other U.S. federal income tax consequences of the ownership and disposition of Notes. S-17

Backup withholding and information reporting

Information returns are required to be filed with the IRS in connection with payments of interest on the Notes. The IRS may make this
information available under the provisions of an applicable income tax treaty to the tax authorities in the country in which the Non-U.S. Holder is resident. Unless the
Non-U.S. Holder complies with certification procedures to establish that it is not a United States person, information returns may be filed with the IRS in connection with the payment of proceeds from a sale
or other disposition (including a retirement) of the Notes and the Non-U.S. Holder may be subject to backup withholding at a rate of 24 percent with respect to payments of interest on the Notes or on the
proceeds from a sale or other disposition of the Notes. Compliance with the certification procedures required to claim the exemption from withholding tax on interest described above under “—Payments on the Notes” will satisfy the
certification requirements necessary to avoid backup withholding as well. Backup withholding is not an additional tax. The amount of any backup withholding from a payment to a Non-U.S. Holder will be allowed
as a credit against the Non-U.S. Holder’s U.S. federal income tax liability and may entitle the Non-U.S. Holder to a refund, provided that the required information
is timely furnished to the IRS. Non-U.S. Holders should consult their tax advisors concerning the application of information reporting and backup withholding rules.

FATCA

Provisions commonly referred to as
“FATCA” generally impose a withholding tax of 30 percent on payments of interest on the Notes and of proceeds of sales or redemptions of the Notes to “foreign financial institutions” (which is broadly defined for this
purpose and in general includes investment vehicles) and certain other non-U.S. entities unless various U.S. information reporting and due diligence requirements (generally relating to ownership by U.S.
persons of interests in or accounts with those entities) have been satisfied, or an exemption applies. Under proposed Treasury Regulations, this withholding tax will not apply to payments of gross proceeds from sales or other dispositions of the
Notes. The preamble to these proposed Treasury Regulations indicates that taxpayers may rely on them pending their finalization. If FATCA withholding is imposed, a beneficial owner that is not a foreign financial institution generally will be
entitled to a refund of any amounts withheld