Company: TDBCP
Filing Date: 2025-06-17
Form Type: 424B3
Source: 0001140361-25-022771
Chunk: 64

Company: TORONTO DOMINION BANK
Filing Date: 2025-06-17
Form: 424B3
Chunk 64
---
 reporting requirements under FATCA will generally apply to certain “withholdable payments,” will not apply to gross proceeds on a sale or disposition and will generally apply to certain foreign passthru payments only to the extent that such payments are made after the date that is two years after final regulations defining the term “foreign passthru payment” are published. If withholding is required, we (or the applicable paying agent) will not be required to pay additional amounts with respect to the amounts so withheld. Foreign financial institutions and non-financial foreign entities located in jurisdictions that have an intergovernmental agreement with the U.S. governing FATCA may be subject to different rules. You should consult your tax advisor about the application of FATCA, in particular if you may be classified as a financial institution (or if you hold your SUNs through a foreign entity) under the FATCA rules. Proposed Legislation In 2007, legislation was introduced in Congress that, if it had been enacted, would have required holders of the SUNs purchased after the bill was enacted to accrue interest income over the term of the SUNs despite the fact that there will be no interest payments over the term of the SUNs. Furthermore, in 2013, the House Ways and Means Committee released in draft form certain proposed legislation relating to financial instruments that, if it had been enacted, would have required instruments such as the SUNs to be marked to market on an annual basis with all gains and losses to be treated as ordinary, subject to certain exceptions. It is impossible to predict whether any similar or identical bills will be enacted in the future or whether any such bills would affect the tax treatment of your SUNs. You are urged to consult your tax advisor regarding any possible changes in law andwhether any such change may adversely affect the tax treatment of your SUNs. Both U.S. and non-U.S. holders should consult their tax advisors regarding the U.S. federal income tax consequences of an investment in the SUNs, as well as any tax consequences arising under the laws of any state, local or non-U.S. taxing jurisdiction (including that of TD and those of the issuers of a Market Measure and/or any Underlying Constituents, as applicable). PS-51 ERISA CONSIDERATIONS A fiduciary of a pension, profit-sharing or other employee benefit plan (each, an “ employee benefit plan”) subject to Title I of the U.S. Employee Retirement Income Security Act of 1974, as amended (“ ERISA”), should consider the fiduci