Company: WFC-PC
Filing Date: 2025-08-26
Form Type: S-3/A
Source: 0001193125-25-188722
Chunk: 188

Company: WELLS FARGO & COMPANY/MN
Filing Date: 2025-08-26
Form: S-3/A
Chunk 188
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 including subchapter S corporations; |

| ● |     | persons subject to the alternative minimum tax; |

| ● |     | corporations liable for tax on their “adjusted financial statement income;” |

| ● |     | certain former citizens or residents of the United States; |

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| ● |     | foreign corporations that are classified as “passive foreign investment companies” or “controlled 
 foreign corporations” for U.S. federal income tax purposes;                                       |

| ● |     | accrual-method taxpayers subject to section 451(b) of the Code; or |

| ● |     | “U.S. Holders” (as defined below) whose functional currency is not the U.S. dollar. |

In addition, with respect to a particular offering of debt securities or shares of common or preferred stock, the discussion below must be read with the discussion of material U.S. federal income tax consequences that may appear in the applicable prospectus supplement for that offering. When we use the term “ holder” in this section, we are referring to a beneficial holder of the debt securities, common stock or preferred stock. As used herein, a “ U.S. Holder” is a beneficial owner of debt securities or shares of common or preferred stock, as the case may be, that is, for U.S. federal income tax purposes, (i) an individual citizen or resident of the United States, (ii) a corporation (or any other entity treated as a corporation for U.S. federal income tax purposes) created or organized in or under the laws of the United States, any state thereof or the District of Columbia, (iii) an estate whose income is subject to U.S. federal income tax regardless of its source, or (iv) a trust if (A) a United States court has the authority to exercise primary supervision over the administration of the trust and one or more U.S. persons (as defined under the Code) are authorized to control all substantial decisions of the trust or (B) it has a valid election in place to be treated as a U.S. person. An individual who is neither a U.S. citizen nor a U.S. permanent resident may, subject to certain exceptions, be deemed to be a resident of the United States by reason of being present in the United States for at least 31 days in the calendar year and for an aggregate of at least 183 days during a three-year period ending in the current calendar year (counting for such purposes all of the days present in the current year,