Company: HBAN
Filing Date: 2025-07-21
Form Type: S-4
Source: 0001140361-25-026508
Chunk: 18

Company: HUNTINGTON BANCSHARES INC /MD/
Filing Date: 2025-07-21
Form: S-4
Chunk 18
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 a “reorganization” for U.S. federal income tax purposes, and it is a condition to our respective obligations to complete the merger that Huntington and Veritex each receive a legal opinion to the effect that the merger will so qualify. Accordingly, holders of Veritex common stock generally will not recognize any gain or loss for U.S. federal income tax purposes on the exchange of their Veritex common stock for Huntington common stock in the merger, except for any gain or loss that may result from the receipt of cash instead of a fractional share of Huntington common stock. You should be aware that the tax consequences to you of the merger may depend upon your own situation. In addition, you may be subject to state, local or non-U.S. tax laws that are not discussed in this proxy statement/prospectus. You should therefore consult with your own tax advisor for a full understanding of the tax consequences to you of the merger. For a more complete discussion of the material U.S. federal income tax consequences of the merger, see the section entitled “Material U.S. Federal Income Tax Consequences of the Merger” beginning on page76. |

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TABLE OF CONTENTS

| Q: | When is the merger expected to be completed? |

| A: | Huntington and Veritex expect to complete the merger in the fourth quarter of 2025. However, neither Huntington nor Veritex can predict the actual date on which the merger will be completed, or if the merger will be completed at all, because completion is subject to conditions and factors outside the control of both companies. Before we can complete the merger, Veritex must first obtain the approval of holders of Veritex common stock for the merger, and Huntington and Veritex must obtain necessary regulatory approvals and satisfy certain other conditions to completion of the merger. |

| Q: | What are the conditions to completion of the merger? |

| A: | The obligations of Huntington and Veritex to complete the merger are subject to the satisfaction or waiver of certain closing conditions contained in the merger agreement, including the receipt of required regulatory approvals and the expiration of statutory waiting periods without the imposition of any materially burdensome regulatory condition (as defined in “The Merger—Regulatory Approvals”), tax opinions, approval by holders of Veritex common stock of the Veritex merger proposal and other customary conditions. For more information, see the section entitled “The Merger Agreement—Conditions to Completion of the Merger” beginning on page72. |

| Q