Company: WSBC
Filing Date: 2025-09-11
Form Type: 424B5
Source: 0001193125-25-201360
Chunk: 65

Company: WESBANCO INC
Filing Date: 2025-09-11
Form: 424B5
Chunk 65
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 otherwise establishes an exemption. Subject to certain limited
exceptions, backup withholding and information reporting generally will not apply to a payment of proceeds from the sale of the depositary shares if such sale is effected through a foreign office of a broker. Backup withholding is not an additional
tax. Any amounts withheld from a payment to a non-U.S. holder under the backup withholding rules will be allowed as a credit against that holder’s U.S. federal income tax liability and may entitle the
holder to a refund, provided that the holder timely furnishes the required information to the IRS.

Foreign Account Tax Compliance Act (“FATCA”)

Sections 1471 through 1474 of the Code (commonly referred to as “FATCA”) generally imposes a 30%
withholding tax on certain payments, including dividends on depositary shares, (i) to certain foreign financial institutions (including investment funds), and (ii) to non-financial foreign
entities if certain information reporting, certification and due diligence requirements (generally related to direct and indirect U.S. stockholders and/or U.S. accountholders) are not satisfied, unless an exception applies. These requirements may be
modified by an intergovernmental agreement between the United States and a foreign jurisdiction. Under proposed U.S. Treasury regulations, on which taxpayers may rely pending finalization, FATCA withholding will not be imposed on gross proceeds from
the sale or other disposition of the depositary shares. Prospective investors are urged to consult their own tax advisors regarding FATCA and the application of these requirements to their investment in the depositary shares.

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CERTAIN ERISA CONSIDERATIONS The Employee Retirement Income Security Act of 1974, as amended (“ERISA”), and Section 4975 of the Code, impose certain requirements on (a) employee benefit plans subject to Part 4 of Subtitle B of Title I of ERISA; (b) individual retirement accounts or other plans or arrangements subject to Section 4975 of the Code; (c) entities (including certain insurance company general accounts) whose underlying assets include “plan assets” (as defined in U.S. Department of Labor Regulation 29 C.F.R. Section 2510.3-101,as modified by Section 3(42) of ERISA (the “Plan Asset Regulations”)) by reason of any such plan’s or arrangement’s investment therein (collectively, the foregoing referred to as “Plans”); and (d) persons who are fiduciaries with