Company: WSBC
Filing Date: 2025-09-11
Form Type: 424B5
Source: 0001193125-25-201360
Chunk: 61

Company: WESBANCO INC
Filing Date: 2025-09-11
Form: 424B5
Chunk 61
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 — Distributions” above. U.S. holders should consult with their own tax
advisors regarding the application of these rules to each holder’s particular situation.

Information Reporting and Backup Withholding on U.S. holders. Certain U.S. holders may be subject to backup withholding with respect to payments of dividends on the depositary shares and certain payments of proceeds on the sale or redemption of the depositary shares, unless
such U.S. holders provide proof of an applicable exemption or a correct taxpayer identification number and otherwise comply with applicable requirements of the backup withholding rules.

Backup withholding is not an additional tax. Any amount withheld under the backup withholding rules from a payment to a U.S. holder is
allowable as a credit against such holder’s U.S. federal income tax, which may entitle the U.S. holder to a refund, provided that the U.S. holder provides the required information to the IRS in a timely manner. Moreover, certain penalties may
be imposed by the IRS on a U.S. holder who is required to furnish information but does not do so in the proper manner.

Information
returns will generally be filed with the IRS in connection with the payment of dividends on the depositary shares to U.S. holders and certain payments to U.S. holders on the sale or redemption of the depositary shares, unless the U.S. holder is an
exempt recipient.

Non-U.S.Holders

The discussion in this section addresses non-U.S. holders of the depositary shares. As described above,
a non-U.S. holder is a beneficial owner of depositary shares other than a U.S. holder or a partnership (or an entity or arrangement treated as a partnership for U.S. federal income tax purposes).

Distributions. Generally, distributions constituting dividends paid to a non-U.S. holder with
respect to the depositary shares will be subject to U.S. federal withholding tax at a 30% rate, or such lower rate as may be specified by an applicable income tax treaty provided that the non-U.S. holder
timely furnishes a properly completed IRS Form W-8 (or suitable successor or substitute form) certifying that such holder is eligible for such treaty benefits. However, dividends that are effectively connected
with a non-U.S. holder’s conduct of a trade or business in the United States (and, if required by an applicable tax treaty, are attributable to a U.S. permanent establishment or fixed base maintained by
the non-U.S. holder within the United States), will