Company: OSBC
Filing Date: 2025-05-06
Form Type: S-4/A
Source: 0001104659-25-045103
Chunk: 134

Company: OLD SECOND BANCORP INC
Filing Date: 2025-05-06
Form: S-4/A
Chunk 134
---
 million.

(N)

Adjustment to eliminate the retained earnings and the accumulated other comprehensive income of Bancorp Financial.

(O)

Adjustment to reflect the after-tax impact to retained earnings of the day two provision for credit losses, as well as the estimated accruals for merger-related professional, legal and other contractually obligated merger expenses expected to be incurred.

(P)

Adjustments to record estimated accretion of discounts on loans associated with the merger.

(Q)

Adjustments to record estimated amortization premium on interest-bearing deposits associated with the merger.

(R)

Adjustments to record estimated merger related expenses.

(S)

Adjustments to record estimated amortization of core deposit premium associated with the merger.

(T)

Adjustments due to the tax effect of the day two provision for credit losses, as well as the estimated accrual for merger related professional, legal and other contractually obligated merger expenses expected to be incurred, calculated at a 21% tax rate.

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TABLE OF CONTENTS

### BANCORP FINANCIAL STOCKHOLDERS’ APPRAISAL RIGHTS
The following is a summary of the material statutory procedures for stockholders of Bancorp Financial to exercise appraisal rights under Section 262 of the DGCL in connection with the proposed merger. This summary is not exhaustive and is qualified in its entirety by reference to Section 262 of the DGCL, the full text of which is attached as Annex C to this proxy statement/prospectus. Stockholders are encouraged to read Section 262 carefully and consult with legal counsel before attempting to exercise appraisal rights, as failure to strictly comply with the statutory procedures may result in a loss of such rights.

#### General
If the merger is completed, holders of Bancorp Financial common stock who (i) do not vote in favor of the merger proposal, (ii) properly demand appraisal of their shares, and (iii) otherwise comply with the procedures set forth in Section 262 of the DGCL, will be entitled to have their shares appraised by the Delaware Court of Chancery and to receive payment in cash of the “fair value” of their shares, exclusive of any element of value arising from the accomplishment or expectation of the merger, together with interest, if any, as determined by the court. The “fair value” of shares as determined by the court may be more than, less than, or equal to the merger consideration.

### Procedures for Exercising Appraisal Rights
If you are a holder of Bancorp Financial common stock and wish to exercise