Company: AILIM
Filing Date: 2025-09-16
Form Type: 424B2
Source: 0001104659-25-090464
Chunk: 22

Company: Ameren Illinois Co
Filing Date: 2025-09-16
Form: 424B2
Chunk 22
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 Interest.” However, the applicable withholding agent may treat any payment of pre-issuance accrued interest in the same manner as interest for U.S. withholding tax purposes. Holders should consult their tax advisors regarding the tax treatment of pre-issuance accrued interest. Special rules may apply to you or your shareholders if you are a “controlled foreign corporation” or “passive foreign investment company.” You should consult your tax advisors to determine the U.S. federal, state, local and other tax consequences that may be relevant to you in your particular circumstances.

Subject to the discussion below under “Information Reporting and Backup Withholding” and “FATCA Withholding,” no withholding of U.S. federal income tax will apply to interest paid on a bond to a non-U.S. holder under the “portfolio interest exemption,” provided that the:

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interest is not effectively connected with the non-U.S. holder’s conduct of a trade or business in the United States;

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non-U.S. holder does not actually or constructively own 10% or more of the total combined voting power of all classes of our stock that are entitled to vote;

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non-U.S. holder is not a controlled foreign corporation that is related directly or constructively to us through stock ownership; and

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non-U.S. holder provides to the withholding agent, in accordance with specified procedures, a statement to the effect that such non-U.S. holder is not a U.S. person (generally by providing a properly executed IRS Form W-8BEN or IRS Form W-8BEN-E, as applicable).

If a non-U.S. holder cannot satisfy the requirements of the portfolio interest exemption described above, interest paid on the bonds (including payments in respect of original issue discount, if any, on the bonds) made to a non-U.S. holder will be subject to a 30% U.S. federal withholding tax, unless that non-U.S. holder provides the withholding agent with a properly executed statement (i) generally provided on IRS Form W-8BEN or IRS Form W-8BEN-E, as applicable, claiming an exemption from or reduction of withholding under an applicable income tax treaty or (ii) generally provided on IRS Form W-8ECI stating that the interest is not subject to withholding tax because it is effectively connected with that non-U.S. holder’s conduct of a trade or business in the United States (and, if required by an