Company: CI
Filing Date: 2025-09-02
Form Type: 424B5
Source: 0001140361-25-033574
Chunk: 30

Company: Cigna Group
Filing Date: 2025-09-02
Form: 424B5
Chunk 30
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| • | a U.S. Holder (as defined below) whose functional currency is not the U.S. dollar; |

| • | a tax-exempt entity; or |

| • | an entity classified as a partnership (or other pass-through entity) for U.S. federal income tax purposes. |

If you are an entity classified as a partnership for U.S. federal income tax purposes, the U.S. federal income tax treatment of your partners will generally depend on the status of the partners and your activities. Partnerships, and partners therein, should consult their tax adviser regarding the U.S. federal income tax consequences applicable to them of owning and disposing of Notes. This summary is based on the Internal Revenue Code of 1986, as amended to the date hereof (the “Code”), administrative pronouncements, judicial decisions and final, temporary and proposed Treasury Regulations, changes to any of which subsequent to the date of this prospectus supplement may affect the tax consequences described herein, possibly on a retroactive basis. This summary does not address any aspect of state, local or non-U.S. taxation, or any taxes other than income taxes. You should consult your tax adviser with regard to the application of the U.S. federal tax laws to your particular situation, as well as any tax consequences arising under the laws of any state, local or non-U.S. taxing jurisdiction. Tax Consequences to U.S. Holders This section applies to you if you are a U.S. Holder. You are a U.S. Holder if, for U.S. federal income tax purposes, you are a beneficial owner of a Note and are:

| • | a citizen or individual resident of the United States; |

| • | a corporation, or other entity taxable as a corporation, created or organized in or under the laws of the United States, any state therein or the District of Columbia; or |

| • | an estate or trust the income of which is subject to U.S. federal income taxation regardless of its source. |

Certain Additional Payments There are circumstances in which we might be required to make payments on a Note that would increase the yield of the Note, as described under “Description of the Notes-Change of Control Offer.” We intend to take the position that the possibility of such payments does not result in the Notes being treated as contingent payment debt instruments under the applicable Treasury Regulations. Our position is binding on you unless you disclose your contrary position in the manner required by applicable Treasury Regulations. However, our position is not binding on the Internal