Company: WSBC
Filing Date: 2025-09-11
Form Type: 424B5
Source: 0001193125-25-201360
Chunk: 57

Company: WESBANCO INC
Filing Date: 2025-09-11
Form: 424B5
Chunk 57
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 the tax considerations that may be relevant to a particular person’s decision to acquire depository shares. The following summary is based upon current provisions of the Internal Revenue Code of 1986, as amended (the “Code”), the applicable U.S. Treasury regulations promulgated and proposed thereunder, judicial decisions and current administrative rulings and guidance, all as of the date of this report and all of which are subject to change and differing interpretations, possibly with retroactive effect. The U.S. Internal Revenue Service (“IRS”) may challenge the tax consequences described herein and a court may uphold such challenge. We have not requested, nor will we request, a ruling from the IRS or an opinion of counsel with respect to the U.S. federal income tax consequences of the ownership or disposition of the depositary shares. U.S. federal estate and gift, state, local and foreign tax consequences or any consequences resulting from the Medicare tax on investment income are not addressed in this summary, nor does this summary discuss tax consequences applicable to special classes of investors including, but not limited to, tax-exemptorganizations, individual retirement or tax-deferredaccounts, insurance companies, banks, thrifts or other financial institutions, partnerships, subchapter S corporations or other pass-through entities, dealers, brokers or traders in securities or currencies, regulated investment companies, real estate investment trusts, persons having a functional currency other than the U.S. dollar, U.S. expatriates, controlled foreign corporations, passive foreign investment companies, corporations that accumulate earnings to avoid U.S. federal income tax, persons liable for the alternative minimum tax, dealers, brokers or traders in securities that elect to use a mark-to-marketmethod of accounting, persons required for U.S. federal income tax purposes to conform the timing of income accruals to their financial statements under Section 451 of the Code, persons receiving depositary shares pursuant to the exercise of employee stock options or otherwise as compensation and persons that will hold the depositary shares as a position in a hedging transaction, straddle, conversion transaction or other risk reduction transaction for U.S. federal income tax purposes. Tax consequences may vary depending upon the particular status of an investor. The summary is limited to taxpayers who hold the depositary shares as “capital assets” within the meaning of the Code (generally, held for investment) and who purchase the depositary shares in the initial offering at the initial issue price. This summary does not address any investors who hold Series A Preferred Stock (and the related depositary shares) or 2030 Notes