Company: AILIM
Filing Date: 2025-09-16
Form Type: 424B2
Source: 0001104659-25-090464
Chunk: 20

Company: Ameren Illinois Co
Filing Date: 2025-09-16
Form: 424B2
Chunk 20
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 premium on a bond over the remaining term of the bond. In general, a U.S. holder would amortize bond premium on the bonds by offsetting the interest allocable to an accrual period with the bond premium allocable to the accrual period, which is determined under a constant yield method pursuant to the applicable U.S. Treasury regulations. However, because the bonds may be redeemed by us prior to maturity at a premium, special rules apply that may reduce, eliminate or defer the amount of bond premium that a U.S. holder may amortize. If a U.S. holder elects to amortize bond premium, such U.S. holder must reduce the basis in the holder’s bonds by the amount of the premium used to offset stated interest. Once made, the amortizable bond premium election applies to all taxable debt instruments then owned and thereafter acquired by the U.S. holder on or after the first day of the taxable year to which such election applies and may be revoked only with the consent of the IRS. The election, therefore, should only be made in consultation with a tax advisor.

Sale, Exchange, Redemption or Retirement of a Bond

You generally will recognize capital gain or loss upon a sale, exchange, redemption or retirement of a bond measured by the difference, if any, between (i) the amount of cash and the fair market value of any property received (except to the extent that the cash or other property received in respect of a bond is attributable to the payment of accrued interest on the bond, which amount will be treated as a payment of interest) and (ii) your adjusted tax basis in the bond. The gain or loss will be long-term capital gain or loss if the bond has been held for more than one year at the time of the sale, exchange or retirement. Long-term capital gains of non-corporate U.S. holders are eligible for reduced rates of taxation. The deductibility of capital losses is subject to limitations. A U.S. holder’s initial basis in a bond generally will be the amount paid for the bond (less any amount attributable to any pre-issuance accrued interest — see above) reduced by any bond premium that the U.S. holder previously amortized with respect to the bond.

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TABLE OF CONTENTS

Medicare Tax

Certain U.S. holders that are individuals, estates or trusts will be subject to a 3.8% tax on all or a portion of their “net investment income,” which may include all