Company: AWK
Filing Date: 2025-12-29
Form Type: S-4/A
Source: 0001193125-25-332292
Chunk: 31

Company: American Water Works Company, Inc.
Filing Date: 2025-12-29
Form: S-4/A
Chunk 31
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 to cash received in lieu of a fractional share of American Water common stock. American Water and Essential 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 or that a court would not sustain, a position contrary to any of the conclusions herein. If the IRS or a court determines that the merger does not qualify as a “reorganization” within the meaning of Section 368(a) of the Code, a U.S. holder of Essential common stock generally would recognize taxable gain or loss upon the exchange of Essential common stock for American Water common stock pursuant to the merger. U.S. holders should consult their tax advisors as to the U.S. federal income tax consequences of the merger, including the income tax consequences arising from such U.S. holders’ particular circumstances, and as to any estate, gift, state, local, or non-U.S.tax consequences arising out of the merger. See “ The Merger—U.S. Federal Income Tax Considerations” beginning on page 114 for a more complete discussion of the U.S. federal income tax consequences of the merger.

| Q: | How can I obtain additional information about American Water and Essential? |

| A: | American Water and Essential each file annual, quarterly, and current reports, proxy statements, and other                                                                                                                                       
 information with the SEC. Each company’s filings with the SEC may be accessed on the Internet at www.sec.gov. Copies of the documents filed by American Water with the SEC will be available free of charge on American Water’s                  
 website at ir.amwater.com. Copies of the documents filed by Essential with the SEC will be available free of charge on the Investor Relations section of Essential’s website at essential.co. The information provided on each                   
 company’s website or any information linked therein is not part of this joint proxy statement/prospectus and is not incorporated by reference into this joint proxy statement/prospectus. The inclusion of the website addresses are as inactive 
 textual references only. For a more detailed description of the information available and information incorporated by reference, please see “Where You Can Find More Information” beginning on page 183.                                         |

| Q: | Who can answer my questions? |

| A: | If you have any questions about the merger agreement, the merger, the share issuance, or the other matters to                                                                                                   
 be voted on at the American Water special meeting or the Essential special meeting, or questions about how to submit