Company: SPR
Filing Date: 2025-05-12
Form Type: 8-K
Source: 0001104659-25-047306
Chunk: 0

Company: Spirit AeroSystems Holdings, Inc.
Filing Date: 2025-05-12
Form: 8-K
Item: Item 8.01
Chunk 0
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Item 8.01 Other Events.

On May 12, 2025, Spirit AeroSystems Holdings, Inc.
(“ Spirit”) announced that it has received a private letter ruling from the Internal Revenue Service (the
“ IRS”) relating to the tax treatment of the proposed merger pursuant to the Agreement and Plan of Merger (the
“ Merger Agreement”) entered into by Spirit, The Boeing Company (“ Boeing”) and Sphere Acquisition Corp. on
June 30, 2024 (the “ Merger”). In the private letter ruling, which was not a condition to the completion of the Merger,
the IRS ruled, among other things, that (i) the Merger will qualify as a “reorganization” under
Section 368(a)(1)(B) of the Internal Revenue Code of 1986, as amended (the “ Code”), and (ii) no gain or loss
will be recognized by holders of Spirit common stock upon receipt of Boeing common stock in exchange for their Spirit common stock,
except as relates to the receipt of cash in lieu of fractional shares.

Accordingly, Spirit expects that Boeing and Spirit will report the
Merger for U. S. federal income tax purposes in a manner consistent with the qualification of the Merger as a “reorganization”
under Section 368(a) of the Code.

While generally binding upon the IRS, the private letter ruling is
subject to certain caveats, and there are certain limitations in relying upon private letter rulings. These caveats and limitations are
described in the definitive proxy statement/prospectus, filed by Spirit with the Securities and Exchange Commission on December 20,
2024, relating to the special meeting of holders of Spirit common stock that was held on January 31, 2025 in connection with the Merger.

In all events, each holder of Spirit common stock should consult such
holder’s own tax advisor with respect to the particular tax consequences of the Merger to such holder.

Cautionary Statement Regarding Forward-Looking Statements

This report includes “forward-looking statements” that
involve many risks and uncertainties. Forward-looking statements generally can be identified by the use of forward-looking terminology
such as “aim,” “anticipate,” “believe,” “could,” “continue,” “designed,”
“ensure,” “estimate,” “expect,” “forecast,” “goal,” “intend,”
“may,” “might,” “model,” “objective,” “outlook,” “plan,” “potential,”