Generally for US taxpayers, FHN's cash dividend is taxable as ordinary dividend income under federal tax laws.

The tax laws of some states, such as Tennessee, treat interest and certain dividends paid by a bank more favorably than interest and dividends paid by non-bank corporations. Although FHN owns First Tennessee Bank, FHN is a bank holding company. Dividends paid on FHN's common stock are not paid by a bank.

This discussion is general in nature and is not to be considered tax advice. Please consult your personal tax advisor to address your specific situation.

Fractional shares cannot actually be traded as they do not have a separate market price. If you own your shares in your name through our transfer agent, you can sell fractional shares along with whole shares. If you own shares through a broker, and have over 100,000 shares in the fractional cusip DCA517101, you can request from your broker a whole share of FHN under the regular cusip 320517105.

If you are a registered shareholder, you may sell any or all of your book-entry shares directly through EQ Shareowner Services by completing the Transaction Request Form found on the back of the Direct Registration Statement or Dividend Reinvestment Statement you will receive or by completing a letter of instruction. All registered owners must sign the request. There is a $10.00 transaction fee plus a $.10 per share commission for each sale.

Please note: EQ Shareowner Services will make best efforts to process a sales request within approximately three business days following receipt of a properly completed request provided there are no restrictions on the account which may delay or prevent a transaction from occurring. Best efforts are not a guarantee of a specific date or a specific price. Sale requests submitted in combination with other types of account transactions may be delayed.