Company: ABTC
Filing Date: 2025-07-29
Form Type: S-4/A
Source: 0001213900-25-068715
Chunk: 720

Company: American Bitcoin Corp.
Filing Date: 2025-07-29
Form: S-4/A
Chunk 720
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 Tax indemnity, Tax allocation or Tax sharing agreement or similar agreement, arrangement or understanding relating to Taxes or other Tax matters, including any agreement that provides for the allocation, apportionment, sharing or assignment of any Tax liability or benefit, or the transfer or assignment of income, revenues, receipts, or gains for the purpose of determining any Person’s Tax liability, other than agreements entered into in the ordinary course of business that do not have as a principal purpose addressing Tax matters. “ Taxing Authority ” means any Governmental Authority responsible for the imposition, assessment, administration or collection of any Tax. “ Third Party ” means any Person or Group, other than the Company, Parent, any of their respective Subsidiaries or Affiliates. “ Transactions ” means the transactions expressly contemplated by this Agreement and the Ancillary Agreements to be consummated in accordance with the terms of this Agreement (including the Mergers). “ WARN ” means the Worker Adjustment and Retraining Notification Act of 1988 (as amended) and any comparable foreign, state or local Law. “ Willful Breach ” means, with respect to any agreement or covenant of a Party in this Agreement, a deliberate action or omission taken or omitted to be taken by such Party in material breach of such agreement or covenant that the breaching Party takes (or fails to take) (a) with knowledge that such action or omission would, or would reasonably be expected to, cause such material breach of such agreement or covenant or (b) which such breaching Party should have known would result in a material breach of such agreement or covenant. Annex A-60

Index of Defined Terms

|                                      |     | Page    |
| 15%                                  |     | A-38,51 |
| Acceptable Confidentiality Agreement |     | A-36    |
| Adjournment Proposal                 |     | A-43    |
| Affiliate                            |     | A-52    |
| Agreement                            |     | A-1     |
| Anchorage                            |     | A-57    |
| Ancillary Agreements                 |     | A-53    |
| Anti-Corruption Laws                 |     | A-15    |
| Antitrust Division                   |     | A-53    |
| Antitrust Laws                       |     | A-53    |
| Applicable Law(s)                    |     | A-53    |
| ATM 8-K                              |     | A-44    |
| Bankruptcy and Equity Exceptions     |