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Investor Presentaiton

U United UNITED COMMUNITY BANKS, INC. Estimated EPS Accretion Summary The transaction is expected to be $0.09 to $0.10 accretive to EPS in 2017 UCBI Growth and EPS Accretion 2017 EPS Accretion Range ($ millions) $0.09 $0.10 Key Assumptions Tidelands standalone pre-tax loss $(1.2) $(1.2) Management's estimate Merger cost savings 4.2 5.2 Implies 30% to 37% of noninterest expenses Market Value/Merger adjustments 4.0 4.0 Tax Impact (2.7) (3.1) One-half from time deposits and one-third from loan accretion Estimated tax rate of 38% Net income contribution $4.3 $4.9 EPS accretion $0.06 $0.07 United's Coastal SC growth strategy: Lift-out bankers $1.6 $2.1 Average loan growth of $85 million, net of expenses Incremental mortgage business 1.4 1.9 Tax impact (1.1) (1.5) Average mortgage production of $95 million, net of expenses Estimated tax rate of 38% Net income contribution $1.9 $2.5 EPS accretion $0.03 $0.03 Aggregate EPS accretion $0.09 $0.10 (1) Represents estimated pre-tax income adjustment to reflect a normalized loan loss provision ucbi.com | 8
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