Company: FRME
Filing Date: 2025-10-17
Form Type: S-4/A
Source: 0001193125-25-242318
Chunk: 100

Company: FIRST MERCHANTS CORP
Filing Date: 2025-10-17
Form: S-4/A
Chunk 100
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 for U.S. federal income tax purposes (generally, assets held for investment).

This discussion addresses only those U.S. Holders of First Savings common stock that hold their First Savings common stock as a capital asset within the meaning of Section 1221 of the Internal Revenue Code and does not address the federal income tax consequences of shareholders who are not U.S. Holders, nor does it address all of the tax consequences that may be relevant to particular holders of First Savings common stock in light of their individual circumstances or to holders of First Savings common stock that are subject to special rules including, but not limited to, S corporations, partnerships, or other pass-through entities (including investors in pass-through entities), financial institutions, insurance companies, mutual funds, tax-exemptorganizations, trusts described in Sections 1361(c)(2)(A) and 1361(d) of the Internal Revenue Code, dealers in securities or currencies, traders in securities that use a mark to market method of accounting, persons who hold First Savings common stock as part of a straddle, hedge, constructive sale conversion, or other integrated transaction, persons who acquired their shares of First Savings common stock through the exercise of an employee stock option or otherwise as compensation or through a tax-qualifiedplan, regulated investment companies, real estate investment trusts, and foreign persons or persons whose “functional currency” is not the U.S. dollar. This discussion also does not address the tax consequences of persons who are subject to alternative minimum tax, nor does it address the tax consequences of the Merger under state, local, or foreign tax laws.

All U.S. Holders including, but not limited to, the U.S. Holders referenced immediately above, should consult their own tax advisors about the tax consequences of the Merger to them.

For purposes of this discussion, the term “U.S. Holder” means a beneficial owner of First Savings common stock that for U.S. federal income tax purposes is an individual who is a citizen or resident of the U.S., a corporation or entity taxed as a corporation that was organized under the laws of the U.S. or any state or the District of Columbia, an estate the income of which is subject to U.S. federal income tax regardless of its source, or a trust that (i) is subject to the supervision of a court within the U.S. and the control of one or more U.S. Persons (as hereinafter defined) or (ii) has a valid election in effect under applicable Treasury Regulations to be treated as