Company: UMBFO
Filing Date: 2025-05-30
Form Type: 424B4
Source: 0001193125-25-132102
Chunk: 52

Company: UMB FINANCIAL CORP
Filing Date: 2025-05-30
Form: 424B4
Chunk 52
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| • |     | an estate or trust the income of which is subject to U.S. federal income taxation regardless of its source. |

Tax Basis A U.S. Holder’s tax basis in depositary shares generally should equal the amount paid by the U.S. Holder to acquire the depositary shares. Taxation of Distributions Distributions paid on depositary shares will be treated as dividends to the extent paid out of our current or accumulated earnings and profits (as determined under U.S. federal income tax principles). If a distribution exceeds our current and accumulated earnings and profits, the excess will be first treated as a tax-freereturn of the U.S. Holder’s investment, up to the U.S. Holder’s adjusted tax basis, in the depositary shares (on a share-by-sharebasis). Any remaining excess will be treated as capital gain from the sale or exchange of such depositary shares, which is taxed as described below under “—Sale, Redemption or Other Disposition of Depositary Shares.” Subject to customary limitations and restrictions, dividends paid to non-corporateU.S. Holders will be treated as “qualified dividend income” (as defined in the Code) taxable at favorable rates applicable to long-term capital gains. Subject to customary limitations and restrictions, dividends paid to corporate U.S. Holders will be eligible for the dividends-received deduction. U.S. Holders should consult their own tax advisers regarding the application of reduced tax rates and the dividends-received deduction in their particular circumstances. Sale, Redemption or Other Disposition of Depositary Shares For U.S. federal income tax purposes, gain or loss realized by a U.S. Holder on the sale or other disposition (other than a redemption) of depositary shares will be capital gain or loss, and will be long-term capital gain or loss if the U.S. Holder held the depositary shares for more than one year as of the date of disposition. The amount of the U.S. Holder’s gain or loss will be equal to the difference between the amount realized (excluding any declared but unpaid distributions treated as dividends for U.S. federal income tax purposes, which will generally be taxable to a U.S. Holder in the manner described above) on the disposition and the U.S. Holder’s adjusted tax basis in the depositary shares disposed of. A redemption will be taxed in the same manner as a distribution (as described above under “—Taxation of Distributions”) unless the redemption (i) results in a “complete termination” of the U