Company: FCNCB
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001193125-25-283229
Chunk: 65

Company: FIRST CITIZENS BANCSHARES INC /DE/
Filing Date: 2025-11-14
Form: 424B5
Chunk 65
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 in this discussion, the term “non-U.S.holder” means a beneficial owner of the depositary shares, other than a U.S. holder (as defined above) or an entity or arrangement that is treated as a partnership for U.S. federal income tax purposes. Dividends. Distributions with respect to the depositary shares taxable as dividends for U.S. federal income tax purposes paid to a non-U.S.holder generally will be subject to U.S. federal withholding tax at a 30% rate, or such lower rate as may be specified by an applicable income tax treaty, unless such dividends are effectively connected with the conduct of a trade or business of the non-U.S.holder within the United States (and, if required by an applicable tax treaty, are attributable to a permanent establishment of the non-U.S.holder in the United States). In order to claim the benefits of an applicable income tax treaty, a non-U.S.holder generally must furnish us or other payor, as applicable, with a properly executed IRS Form W-8BENor W-8BEN-E(or other applicable IRS Form W-8) before the distribution date. Non-U.S.holders should consult their own tax advisors regarding their entitlement to benefits under an applicable income tax treaty and the requirements for claiming any such benefits. S-40

Dividends paid to a non-U.S.holder that are effectively connected with such non-U.S.holder’s conduct of a trade or business within the United States (and, if required by an applicable tax treaty, are attributable to a permanent establishment of the non-U.S.holder in the United States) generally are not subject to U.S. federal withholding tax, provided that the non-U.S.holder furnishes us or other payor, as applicable, with a properly executed IRS Form W-8ECIbefore the distribution date. Instead, such dividends generally will be subject to U.S. federal income tax on a net income basis at the graduated U.S. federal income tax rates in the same manner as if such non-U.S.holder were a U.S. person. Any such effectively connected dividends received by a foreign corporation may, under certain circumstances, be subject to an additional branch profits tax at a 30% rate or such lower rate as specified by an applicable income tax treaty, subject to certain adjustments. A non-U.S.holder eligible for a reduced rate of U.S. withholding tax pursuant to an applicable income tax treaty may file a U.S. income tax return with