Company: SOJE
Filing Date: 2025-11-03
Form Type: 424B5
Source: 0000092122-25-000088
Chunk: 157

Company: SOUTHERN CO
Filing Date: 2025-11-03
Form: 424B5
Chunk 157
---
’s common stock, an applicable ownership interest in the RSNs, Treasury securities or an applicable ownership interest in the Treasury portfolio occurring after December 31, 2018, proposed United States Treasury regulations eliminate such withholding entirely. Taxpayers generally may rely on these proposed United States Treasury regulations until final United States Treasury regulations are issued. No such final United States Treasury regulations have been issued so far. Under certain circumstances, a holder may be eligible for refunds or credits of the tax. An intergovernmental agreement between the United States and an applicable foreign country may modify the requirements described in this paragraph. Prospective holders should consult with their own tax advisors regarding the possible implications of FATCA on their investment in the Equity Units.

<div align='center'>S-90</div>

### CERTAIN ERISA CONSIDERATIONS
ERISA, the Code and similar federal, state and local laws that are substantively similar or are of similar effect (“Similar Law”) impose certain restrictions on:

• employee benefit plans (as defined in Section 3(3) of ERISA) subject to Title I of ERISA (“ERISA Plans”);

• plans described in Section 4975(e)(1) of the Code, including individual retirement accounts or Keogh plans;

• any entities whose underlying assets include plan assets pursuant to U.S. Department of Labor regulations at 29 C.F.R. Section 2510.3-101 (as modified by Section 3(42) of ERISA) by reason of an ERISA Plan’s or a plan’s investment in such entities;

• governmental plans and certain church plans (each as defined under ERISA) that are not subject to the provisions of Title I of ERISA or Section 4975 of the Code but are subject to Similar Law (“Non-ERISA Plans”) (together with ERISA Plans, plans described in Section 4975(e)(1) of the Code and entities whose underlying assets include plan assets by reason of an ERISA Plan’s or a plan’s investment in such entities, referred to as a “Plan”); and

• persons who have certain specified relationships to a Plan (“Parties in Interest” as defined under ERISA, “Disqualified Persons” as defined under the Code or persons that are similar to the foregoing under Similar Law).

ERISA, the Code and Similar Law impose certain duties on persons who are fiduciaries of a Plan and prohibit certain transactions involving Plan assets and fiduciaries or other Parties in Interest or Disqualified Persons. Under ER