Company: HBAN
Filing Date: 2025-12-01
Form Type: S-4/A
Source: 0001140361-25-043815
Chunk: 203

Company: HUNTINGTON BANCSHARES INC /MD/
Filing Date: 2025-12-01
Form: S-4/A
Chunk 203
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 a partnership holding Cadence common stock, you should consult your tax advisors. This discussion is applicable to you only if you hold your shares of Cadence common stock as a capital asset within the meaning of Section 1221 of the Code. Further, this discussion does not address all aspects of U.S. federal income taxation that may be relevant to you in light of your particular circumstances or that may be applicable to you if you are subject to special treatment under the U.S. federal income tax laws, including if you are:

| • | a financial institution; |

| • | a tax-exempt organization; |

| • | an S corporation or other pass-through entity (or investor therein); |

| • | an insurance company; |

| • | a mutual fund; |

| • | a retirement plan, individual retirement account or other tax-deferred account; |

| • | a dealer or broker in stocks, securities, commodities or foreign currencies; |

| • | a trader in securities who elects the mark-to-market method of accounting for your securities; |

| • | a holder of Cadence common stock subject to the alternative minimum tax provisions of the Code; |

| • | a holder of Cadence common stock who received Cadence common stock through the exercise of employee stock options or through a tax-qualified retirement plan or otherwise as compensation; |

| • | a person who is not a U.S. holder; |

| • | a real estate investment trust; |

| • | a regulated investment company; |

| • | a person that has a functional currency other than the U.S. dollar; |

| • | an expatriate of the United States; |

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| • | a holder that holds (or that held, directly or constructively, at any time during the five (5)- year period ending on the date of the disposition of your Cadence common stock pursuant to the merger) five percent (5%) or more of the outstanding Cadence common stock; |

| • | a holder of options granted under any Cadence benefit plan; or |

| • | a holder of Cadence common stock who holds Cadence common stock as part of a hedge, straddle or a constructive sale or conversion transaction. |

In addition, the discussion does not address any state, local or foreign tax consequences of the merger, nor does it address any tax consequences arising under the unearned income Medicare contribution tax pursuant to the