Company: FITBI
Filing Date: 2025-11-05
Form Type: S-4
Source: 0001193125-25-267273
Chunk: 209

Company: FIFTH THIRD BANCORP
Filing Date: 2025-11-05
Form: S-4
Chunk 209
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 holder who receives solely shares of Fifth Third preferred stock in exchange for shares of Comerica preferred stock generally will not recognize any gain or loss upon the first merger; |

| • |     | a holder who receives shares of Fifth Third common stock and cash instead of a fractional share of Fifth Third                                                                                                                        
 common stock in exchange for shares of Comerica common stock generally will not recognize any gain or loss upon the first merger, except with respect to the cash received instead of a fractional share of Fifth Third common stock; |

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| • |     | the aggregate tax basis of the Fifth Third common stock or Fifth Third preferred stock, as applicable, received                                                                                                                               
 in the first merger (including fractional share interests in Fifth Third common stock deemed received and exchanged for cash), will be equal to the holder’s aggregate tax basis in the Comerica common stock or Comerica preferred stock, as 
 applicable, for which it is exchanged; and                                                                                                                                                                                                    |

| • |     | the holding period of Fifth Third common stock or Fifth Third preferred stock, as applicable, received in the                                                                                                                                
 first merger (including any fractional shares deemed received and redeemed as described below), will include the holder’s holding period of the Comerica common stock or Comerica preferred stock, as applicable, for which it is exchanged. |

If holders acquired different blocks of Comerica common stock or Comerica preferred stock at different times and at different prices, a holder’s tax basis and holding period in Fifth Third common stock or Fifth Third preferred stock may be determined with reference to each block of Comerica common stock or Comerica preferred stock, as applicable. Cash Instead of a Fractional Share A U.S. holder of Comerica common stock who receives cash instead of a fractional share of Fifth Third common stock generally will be treated as having received the fractional share of Fifth Third common stock pursuant to the first merger and then as having sold that fractional share for cash. As a result, generally such a holder will recognize gain or loss equal to the difference between the amount of cash received and the basis allocable to such holder’s fractional share of Fifth Third common stock. This gain or loss generally will be capital gain or loss, and will be long-term capital gain or loss if, as of the effective time, the holding period for the shares (including the holding period of Comerica common stock surrendered therefor) is greater than one year. The deductibility of capital losses is subject to limitations. Information Reporting and Backup Withholding Payments of