Company: FITBI
Filing Date: 2025-11-05
Form Type: S-4
Source: 0001193125-25-267273
Chunk: 206

Company: FIFTH THIRD BANCORP
Filing Date: 2025-11-05
Form: S-4
Chunk 206
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 FIRST MERGER The following discussion sets forth the anticipated material United States federal income tax consequences of the first merger to U.S. holders (as defined below) of Comerica common stock and Comerica preferred stock. This discussion does not address any tax consequences arising under the laws of any state, local or foreign jurisdiction, or under any United States federal laws other than those pertaining to income tax. This discussion is based upon the Code, the regulations promulgated under the Code, and court and administrative rulings and decisions, all as in effect on the date of this joint proxy statement/prospectus. These laws may change, possibly retroactively, and any change could affect the accuracy of the statements and conclusions set forth in this discussion. This discussion addresses only U.S. federal income tax consequences of the first merger to those U.S. holders of Comerica common stock and U.S. holders of Comerica preferred stock that hold their shares of Comerica common stock or Comerica preferred stock, as applicable, as a capital 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; |

| •