Company: LBRDK
Filing Date: 2025-01-17
Form Type: PRER14A
Source: 0001140361-25-001417
Chunk: 303

Company: Liberty Broadband Corp
Filing Date: 2025-01-17
Form: PRER14A
Chunk 303
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 in excess of such basis generally treated as gain from the sale or exchange of property. To the extent that a U.S. holder’s shares of Liberty Broadband preferred stock are classified as “section 306 stock” within the meaning of Section 306 of the Code, the shares of Charter rollover preferred

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stock received by such holder in the combination will also constitute “section 306 stock.” It is possible that a U.S. holder’s Liberty Broadband preferred stock is classified as “section 306 stock” if such holder received such Liberty Broadband preferred stock in the acquisition of GCI Liberty by Liberty Broadband in exchange for preferred stock of GCI Liberty that was treated as “section 306 stock” as a result of prior historic transactions. Shares of Liberty Broadband preferred stock that a U.S. Holder has purchased for cash generally will not be classified as “section 306 stock.” U.S. holders of shares of Liberty Broadband preferred stock should consult their own tax advisors to determine the particular tax consequences to them regarding the potential classification of their Charter rollover preferred stock as “section 306 stock.”

#### Information Reporting and Backup Withholding
**Payments of cash to a U.S. holder in lieu of fractional shares of Charter Class A common stock may be subject to information reporting, unless such U.S. holder provides proof of an applicable exemption. Such payments also may be subject to backup withholding, unless such U.S. holder provides proof of an applicable exemption or furnishes its taxpayer identification number and otherwise complies with all applicable requirements of the backup withholding rules. Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules will be allowed as a refund or credit against a U.S. holder’s U.S. federal income tax liability, if any, provided that certain required information is timely furnished to the IRS.

The preceding discussion is intended only as a general summary of U.S. federal income tax considerations of the combination applicable to U.S. holders of shares of Liberty Broadband capital stock. It is not a complete analysis or discussion of all potential tax effects that may be important to a particular holder. All holders of shares of Liberty Broadband capital stock should consult their own tax advisors as to the specific tax consequences of the combination to them, including tax reporting requirements, and the applicability and effect of any federal, state, local and non-U.S. tax laws.**

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THE CHARTER SPECIAL MEETING