Company: TGE
Filing Date: 2025-01-27
Form Type: 425
Source: 0001213900-25-006756
Chunk: 90

Company: Generation Essentials Group
Filing Date: 2025-01-27
Form: 425
Chunk 90
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(j) BSII
will not 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.

(k) BSII
is not a (i) “surrogate foreign corporation” within the meaning of Section 7874(a)(2)(B) of the Code, (ii) U.S.
corporation under Section 7874(b) of the Code or (iii) stapled entity within the meaning of Section 269B of the Code.

(l) BSII
has not 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.

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Section 6.19. Certain Business Practices; Anti-Corruption; Anti-Money Laundering and Sanctions.

(a) BSII,
and to the knowledge of BSII, each of BSII’s officers, directors, employees, agents, representatives or other Persons acting on
its behalf, have in the past three years complied with, are and will be in compliance with Anti-Corruption Laws.

(b) Neither
BSII, nor to the knowledge of BSII, any of BSII’s officers, directors, employees, agents, representatives or other Persons acting
on behalf of BSII, since incorporation (i) has offered, promised, given or authorized the giving of money or anything else of value,
whether directly or through another Person, to (A) any Government Official or (B) any other Person with the knowledge that all
or any portion of the money or thing of value will be offered or given to a Government Official, in each of the foregoing clauses (A) and
(B) for the purpose of influencing any action