Company: WSBC
Filing Date: 2025-09-11
Form Type: 424B5
Source: 0001193125-25-201360
Chunk: 64

Company: WESBANCO INC
Filing Date: 2025-09-11
Form: 424B5
Chunk 64
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 non-U.S.holder’s particular circumstances, and because whether a distribution S-44

constitutes a dividend depends on our then-current and accumulated earnings and profits, a withholding agent may not be able to determine the amount subject to such withholding with respect to a non-U.S. holder. Accordingly, withholding agents may withhold tax at a rate of 30% (or such lower rate as may be specified by an applicable income tax treaty) on the entire amount of the cash consideration payable
to such non-U.S. holder pursuant to a redemption, unless (1) the withholding agent has established special procedures allowing non-U.S. holders to certify that they
are exempt from such withholding tax, and (2) such non-U.S. holder is able to certify that it meets the requirements of such exemption (e.g., because such non-U.S.
holder is not treated as receiving a distribution of a dividend under the tests described above). However, there can be no assurance that such withholding agent will establish such special certification procedures.
Non-U.S. holders are urged to consult with their own tax advisors regarding the application of these rules to each holder’s particular situation.

Information Reporting and Backup Withholding on non-U.S.holders. Payment of dividends and the
tax withheld with respect thereto are subject to information reporting requirements to the IRS and non-U.S. holders. These information reporting requirements apply regardless of whether withholding was reduced
or eliminated by an applicable income tax treaty, or withholding was not required because the dividends were effectively connected with a trade or business in the United States conducted by the non-U.S.
holder. Copies of the information returns reporting such dividends and withholding may also be made available by the IRS under the provisions of an applicable income tax treaty or agreement to the tax authorities in the country in which the non-U.S. holder resides. U.S. backup withholding will generally apply to the payment of dividends to non-U.S. holders unless such
non-U.S. holders timely furnish to the payor the appropriate IRS Form W-8 (or suitable successor or substitute form) certifying their
non-U.S. status or otherwise establishing an exemption.

Payment by a U.S. office of a broker of
the proceeds of a sale or exchange of the depositary shares is subject to both backup withholding and information reporting unless the non-U.S. holder, or beneficial owner thereof, as applicable, certifies
that it is a non-U.S. holder on the appropriate IRS Form W-8 (or suitable successor or substitute form) or