Company: HBAN
Filing Date: 2025-08-08
Form Type: S-4/A
Source: 0001140361-25-029894
Chunk: 136

Company: HUNTINGTON BANCSHARES INC /MD/
Filing Date: 2025-08-08
Form: S-4/A
Chunk 136
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 of U.S. federal income taxation that may be relevant to you in light of your particular circumstances or that may be applicable to you if you are subject to special treatment under the U.S. federal income tax laws, including if you are:

| • | a financial institution; |

| • | a tax-exempt organization; |

| • | an S corporation or other pass-through entity (or investor therein); |

| • | an insurance company; |

| • | a mutual fund; |

| • | a retirement plan, individual retirement account or other tax-deferred account; |

| • | a dealer in securities or foreign currencies; |

| • | a trader in securities who elects the mark-to-market method of accounting for your securities; |

| • | a holder of Veritex common stock subject to the alternative minimum tax provisions of the Code; |

| • | a holder of Veritex common stock who received Veritex common stock through the exercise of employee stock options or through a tax- qualified retirement plan or otherwise as compensation; |

| • | a person who is not a U.S. holder; |

| • | a real estate investment trust; |

| • | a regulated investment company; |

| • | a person that has a functional currency other than the U.S. dollar; |

| • | an expatriate of the United States; |

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| • | a holder of options granted under any Veritex benefit plan; or |

| • | a holder of Veritex common stock who holds Veritex common stock as part of a hedge, straddle or a constructive sale or conversion transaction. |

In addition, the discussion does not address any state, local or non-U.S. tax consequences of the merger, nor does it address any tax consequences arising under the unearned income Medicare contribution tax pursuant to the Health Care and Education Reconciliation Act of 2010 or any consequences under the Foreign Account Tax Compliance Act of 2010 (including the Treasury regulations issued thereunder and intergovernmental agreements entered into pursuant thereto or in connection therewith). Determining the actual tax consequences of the merger to you may be complex. They will depend on your specific situation and on factors that are not within the control of Veritex or Huntington. You should consult with your own tax advisor as to the tax consequences of the merger in your particular circumstances. Tax Consequences of the Merger Generally