Company: TGE
Filing Date: 2025-01-27
Form Type: 425
Source: 0001213900-25-006756
Chunk: 66

Company: Generation Essentials Group
Filing Date: 2025-01-27
Form: 425
Chunk 66
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 Tax Return of not more than seven months obtained in the ordinary course of business), which
extension is currently in effect.

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(g) Neither
the Company nor any of its Subsidiaries is a party to or bound by any Tax sharing, indemnification or allocation agreement or other similar
Contract, other than any customary commercial Contracts entered into in the ordinary course of business, in each case, which do not primarily
relate to Taxes or (i) any such agreement solely among the Company and its Subsidiaries.

(h) Neither
the Company nor any of its Subsidiaries has ever been a member of an Affiliated Group (other than an Affiliated Group the common parent
of which is the Company or any of its Subsidiaries and which consists only of the Company and its Subsidiaries). Neither the Company nor
any of its Subsidiaries has liability for the Taxes of any other Person (other than the Company and its Subsidiaries) under Treasury Regulations
Section 1.1502-6 (or any similar provision of Applicable Law), as transferor or successor, by Contract (other than pursuant to any
customary commercial Contract or Contract entered into in the ordinary course of business, in each case, which does not principally relate
to Taxes) or otherwise.

(i) Neither
the Company nor any of its Subsidiaries will be required to include any material item of income in, or exclude any material item of deduction
from, taxable income for any Tax period (or portion thereof) ending after the Closing Date as a result of: (i) any change in method
of accounting for a taxable period ending on or prior to the Closing; (ii) any “closing agreement” as described in Section 7121
of the Code (or any corresponding or similar provision of state, local or foreign income Tax law) executed on or prior to the Closing;
(iii) any installment sale or open transaction disposition made on or prior to the Closing; or (iv) any deferred revenue or
prepaid amount received on or prior to the Closing outside the ordinary course of business.

(j) Neither
the Company nor any of its Subsidiaries has been a party to any “listed transaction” within the meaning of Treasury Regulations
Section 1.6011-4(b)(2), or any other transaction requiring disclosure under analogous provisions of U.S. state, local or non-U.S.
law.

(k