Company: LEN
Filing Date: 2025-05-13
Form Type: 424B5
Source: 0001193125-25-118869
Chunk: 54

Company: LENNAR CORP /NEW/
Filing Date: 2025-05-13
Form: 424B5
Chunk 54
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 gain derived from such disposition, which gain may be offset by certain U.S. source capital losses. FATCA Under the U.S. tax rules known as FATCA, a holder of Notes will generally be subject to 30% U.S. withholding tax on interest payments on the Notes if the holder is not FATCA compliant, or holds its Notes through a foreign financial institution or certain other non-U.S.entities that are not FATCA compliant. In order to be treated as FATCA compliant, a holder must provide us or an applicable financial institution certain documentation (usually an IRS Form W-8BENor W-8BEN-E)containing information about its identity, its FATCA status, and if required, its direct and indirect U.S. owners. These requirements may be modified by intergovernmental agreements between the United States and other relevant jurisdictions. Payments of interest that a holder receives in respect of the Notes could be affected by this withholding if the holder is subject to the FATCA information reporting requirements and fails to comply with them or if the holder holds Notes through a non-U.S.person (e.g., a foreign bank or broker) that fails to comply with these and other reporting requirements (even if payments to the holder would not otherwise have been subject to FATCA withholding if held directly by such holder). Documentation that holders provide in order to be treated as FATCA compliant may be reported to the IRS and other tax authorities, including information about a holder’s identity, its FATCA status, and if applicable, its direct and indirect U.S. owners. Prospective investors should consult their own tax advisers about how S-33

information reporting and the possible imposition of withholding tax under FATCA may apply to their investment in the Notes.

Backup Withholding and Information Reporting

We will generally file information returns with the IRS with respect to interest payments we make to
non-U.S. holders. Backup withholding generally will not be required with respect to interest paid to a non-U.S. holder to the extent that such non-U.S. holder provides to us the documentation described above in “Non-U.S. holders—Taxation of Interest” or the
non-U.S. holder is an exempt recipient.

Information reporting requirements and, depending on the
circumstances, backup withholding tax will apply to any payment of the proceeds of the sale, exchange, retirement, redemption or other disposition of a Note by a non-U.S. holder when such disposition is
effected within the United States or conducted through certain U.S. related financial intermediaries