Company: NWBI
Filing Date: 2025-02-24
Form Type: 424B3
Source: 0001193125-25-033488
Chunk: 81

Company: Northwest Bancshares, Inc.
Filing Date: 2025-02-24
Form: 424B3
Chunk 81
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| • |     | a trust if (i) its administration is subject to the primary supervision of a court within the United States                                                                                                                              
 and one or more U.S. persons have the authority to control all substantial decisions of the trust or (ii) it has a valid election in effect under applicable Treasury Department regulations to be treated as a United States person; or |

| • |     | an estate that is subject to U.S. federal income tax on its income regardless of its source. |

If a partnership (including for this purpose any entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds Penns Woods common stock, the tax treatment of a partner generally will depend on the status of the partners and the activities of the partnership. If you are a partnership, or a partner in such partnership, holding Penns Woods common stock, you should consult your tax advisors. This discussion is applicable only to those U.S. resident Penns Woods shareholders that hold their Penns Woods common stock as a capital asset within the meaning of Section 1221 of the Internal Revenue Code (generally, property held for investment), and does not address all of the U.S. federal income tax consequences that may be relevant to particular Penns Woods shareholders in light of their individual circumstances or to Penns Woods shareholders that are subject to special rules, such as:

| • |     | financial institutions; |

| • |     | S corporations or other pass-through entities and investors in those through entities; |

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| • |     | retirement plans, individual retirement accounts or other tax-deferred 
 accounts;                                                              |

| • |     | insurance companies; |

| • |     | mutual funds; |

| • |     | tax-exempt organizations; |

| • |     | dealers in securities or foreign currencies; |

| • |     | traders in securities who elect to use the 
 mark-to-market method of accounting;       |

| • |     | regulated investment companies; |

| • |     | real estate investment trusts; |

| • |     | holders of Penns Woods common stock subject to the alternative minimum tax provisions of the Internal Revenue 
 Code;                                                                                                         |

| • |     | persons that hold Penns Woods common stock as part of a straddle, hedge, constructive sale, conversion 
 transaction or other risk management transaction;                                                      |

| • |     | persons who purchase or sell their Penns Woods common stock as part of a wash sale; |

| • |     | exp