Company: CI
Filing Date: 2025-09-02
Form Type: 424B5
Source: 0001140361-25-033574
Chunk: 32

Company: Cigna Group
Filing Date: 2025-09-02
Form: 424B5
Chunk 32
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. Holder if you are a nonresident alien individual present in the United States for 183 days or more in the taxable year of the sale or other taxable disposition of a Note, or if you are a former citizen or former resident of the United States, in either of which cases you should consult your tax adviser regarding the U.S. federal income tax consequences of owning or disposing of a Note. Payments on the Notes Subject to the discussions below under “Backup Withholding and Information Reporting” and “FATCA Legislation,” payments of principal and interest on the Notes by the Company or any paying agent to you will not be subject to U.S. federal income or withholding tax, provided that, in the case of interest,

| • | you do not own, actually or constructively, ten percent or more of the total combined voting power of all classes of stock of the Company entitled to vote; |

| • | you are not a controlled foreign corporation related, directly or indirectly, to the Company through stock ownership; |

| • | you certify on a properly executed IRS Form W-8BEN or W-8BEN-E, under penalties of perjury, that you are not a “United States person”; and |

| • | it is not effectively connected with your conduct of a trade or business in the United States as described below. |

If you cannot satisfy one of the first three requirements described above and interest on the Notes is not exempt from withholding because it is effectively connected with your conduct of a trade or business in the United States as described below, payments of interest on the Notes will be subject to withholding tax at a rate of 30%, or the rate specified by an applicable treaty.

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Sale or Other Taxable Disposition of the Notes

Subject to the discussions below under “Backup Withholding and Information Reporting” and “FATCA Legislation,” you generally will not be subject to U.S. federal income or withholding tax on gain realized on a sale, or other taxable disposition of a Note, unless the gain is effectively connected with your conduct of a trade or business in the United States as described below, although any amounts attributable to accrued interest will be treated as described above under “Payments on the Notes.”

Effectively Connected Income

If interest or gain on a Note is effectively connected with your conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, is attributable to a U.S. permanent establishment or fixed base maintained by you), you