Company: FITBI
Filing Date: 2025-11-05
Form Type: S-4
Source: 0001193125-25-267273
Chunk: 207

Company: FIFTH THIRD BANCORP
Filing Date: 2025-11-05
Form: S-4
Chunk 207
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 |     | a Comerica stockholder that holds Comerica common stock or Comerica preferred stock as part of a hedge, straddle, 
 constructive sale, wash sale, conversion or other integrated transaction;                                         |

| • |     | a holder of shares of Comerica common stock or Comerica preferred stock that is required to accelerate the                                                                                     
 recognition of any item of gross income with respect to Comerica common stock or Comerica preferred stock as a result of such income being recognized on an applicable financial statement; or |

| • |     | a United States expatriate. |

In addition, the discussion does not address any alternative minimum tax, any non-incometax or any state, local or foreign tax consequences of the first merger, nor does it address any tax consequences arising under the Medicare contribution tax on net investment income or the Foreign Account Tax Compliance Act of 2010 (including the U.S. Treasury regulations promulgated thereunder and intergovernmental agreements entered 137

pursuant thereto or in connection therewith). Determining the actual tax consequences of the first merger to you may be complex. They will depend on your specific situation and on factors that are not within the control of Fifth Third or Comerica. You should consult with your own tax advisor as to the tax consequences of the first merger in your particular circumstances, and any applicable record maintenance or information reporting obligations. For purposes of this discussion, the term “U.S. holder” means a beneficial owner of Comerica common stock or Comerica preferred stock that is for United States federal income tax purposes (i) an individual citizen or resident of the United States, (ii) a corporation, or entity treated as a corporation, organized in or under the laws of the United States or any state thereof or the District of Columbia, (iii) a trust if (a) a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States persons have the authority to control all substantial decisions of the trust or (b) such trust has made a valid election to be treated as a United States person for United States federal income tax purposes, or (iv) an estate, the income of which is includible in gross income for United States federal income tax purposes regardless of its source. The United States federal income tax consequences to a partner in an entity or arrangement that is treated as a partnership for United States federal income tax purposes and that holds Comerica common