Company: TDBCP
Filing Date: 2025-06-17
Form Type: 424B3
Source: 0001140361-25-022771
Chunk: 63

Company: TORONTO DOMINION BANK
Filing Date: 2025-06-17
Form: 424B3
Chunk 63
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871(m) tax could apply to the SUNs under these rules if a non-U.S. holder enters, or has entered, into certain other transactions in respect of the Market Measure, any Underlying Constituent or the SUNs. Because of the uncertainty regarding the application of the 30% withholding tax on dividend equivalents to the SUNs, non-U.S. holders are urged to consult their tax advisors regarding the application of Section 871(m) of the Code to the SUNs (including in the context of their other transactions in respect of a Market Measure, Underlying Constituent or the SUNs, if any) and the 30% withholding tax to an investment in the SUNs. U.S. Federal Estate Tax Treatment of Non-U.S. Holders.The SUNs may be subject to U.S. federal estate tax if an individual non-U.S. holder holds the SUNs at the time of his or her death. The gross estate of a non-U.S. holder domiciled outside the U.S. includes only property situated in the U.S. Individual non-U.S. holders should consult their tax advisors regarding the U.S. federal estate tax consequences of holding the SUNs at death. PS-50 Foreign Account Tax Compliance Act The Foreign Account Tax Compliance Act (“ FATCA”) generally imposes a 30% U.S. withholding tax on “withholdable payments” (i.e., certain U.S.-source payments, including interest (and original issue discount), dividends, other fixed or determinable annual or periodical gain, profits and income, and the gross proceeds from a disposition of property of a type which can produce U.S.-source interest or dividends) and “passthru payments” (i.e., certain payments attributable to withholdable payments) made to certain foreign financial institutions (and certain of their affiliates) unless the payee foreign financial institution agrees (or is required), among other things, to disclose the identity of any U.S. individual with an account at the institution (or the relevant affiliate) and to annually report certain information about such account. FATCA also requires withholding agents making withholdable payments to certain foreign entities that do not disclose the name, address, and taxpayer identification number of any substantial U.S. owners (or do not certify that they do not have any substantial U.S. owners) to withhold tax at a rate of 30%. Under certain circumstances, a holder may be eligible for refunds or credits of such taxes. Pursuant to final and temporary Treasury regulations and other IRS guidance, the withholding and