Company: HOUS
Filing Date: 2025-12-02
Form Type: DEFM14A
Source: 0001628280-25-054793
Chunk: 166

Company: Anywhere Real Estate Inc.
Filing Date: 2025-12-02
Form: DEFM14A
Chunk 166
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 own tax advisors as to the specific tax consequences to them of the merger and the receipt of the merger consideration in exchange for shares of Anywhere common stock pursuant to the merger,

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including the applicability and effect of the alternative minimum tax and any U.S. federal, state, local, non-U.S. and other tax laws, in light of their particular circumstances.

#### In General
The merger is intended to qualify as a “reorganization” within the meaning of Section 368(a) of the Code for U.S. federal income tax purposes, and Compass and Anywhere intend to report the merger consistent with such qualification. In the merger agreement, each of Compass and Anywhere represents that it has not taken or agreed to take any action, and is not aware of the existence of any fact, that would reasonably be expected to prevent or impede the merger from qualifying as a “reorganization” within the meaning of Section 368(a) of the Code. In addition, Compass and Anywhere agree (and agree to cause their respective subsidiaries) to use their reasonable best efforts to cause the merger to so qualify, and not to (and to cause their respective subsidiaries not to) take any action that would, or would reasonably be expected to, prevent or impede, the merger from qualifying as a “reorganization” within the meaning of Section 368(a) of the Code. However, it is not a condition to Compass obligation or Anywhere’s obligation to complete the transactions that the merger qualify as a “reorganization” within the meaning of Section 368(a) of the Code for U.S. federal income tax purposes or that Anywhere or Compass receive an opinion of counsel to that effect. Anywhere and Compass have not sought and will not seek any ruling from the IRS regarding any matters relating to the merger and, as a result, there can be no assurance that the IRS would not assert that the merger does not qualify as a “reorganization” within the meaning of Section 368(a) of the Code for U.S. federal income tax purposes or that a court would not sustain such a position.

U.S. Federal Income Tax Consequences if the Merger Qualifies as a “Reorganization” Within the Meaning of Section 368(a) of the Code

If the merger qualifies as a “reorganization” within the meaning of Section 368(a) of the Code, then for U.S. federal income tax purposes:

• a U.S. holder will not recognize gain or loss