Company: CMA
Filing Date: 2025-11-25
Form Type: DEFM14A
Source: 0001193125-25-297173
Chunk: 205

Company: COMERICA INC
Filing Date: 2025-11-25
Form: DEFM14A
Chunk 205
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 asset within the meaning of Section 1221 of the Code (generally, property held for investment). Further, this discussion does not address all aspects of United States 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 United States federal income tax laws, including if you are:

| • |     | a financial institution; |

| • |     | a tax-exempt or governmental organization; |

| • |     | a partnership, S corporation or other pass-through entity (or an investor in a partnership, S corporation or 
 other pass-through entity);                                                                                  |

| • |     | an insurance company; |

| • |     | a mutual fund; |

| • |     | a dealer or broker in stocks, securities, commodities or currencies; |

| • |     | a trader in securities that elects 
 mark-to-market treatment;          |

| • |     | a Comerica stockholder that received Comerica common stock or Comerica preferred stock through the exercise of an 
 employee stock option, through a tax qualified retirement plan or otherwise as compensation;                      |

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

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

| • |     | a real estate investment trust; |

| • |     | a regulated investment company; |

| • |     | a Comerica stockholder that holds Comerica common stock or Comerica preferred stock as part of a hedge, straddle, 
 constructive sale, wash sale, conversion or other integrated transaction;                                         |

| • |     | a holder of shares of Comerica common stock or Comerica preferred stock that is required to accelerate the                                                                                     
 recognition of any item of gross income with respect to Comerica common stock or Comerica preferred stock as a result of such income being recognized on an applicable financial statement; or |

| • |     | a United States expatriate. |

In addition, the discussion does not address any alternative minimum tax, any non-incometax or any state, local or foreign tax consequences of the first merger, nor does it address any tax consequences arising under the Medicare contribution tax on net investment income or the Foreign Account Tax Compliance Act of 2010 (including the U.S. Treasury regulations promulgated thereunder and intergovernmental agreements entered 137

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