Company: STAA
Filing Date: 2025-08-05
Form Type: DEFA14A
Source: 0001193125-25-173098
Chunk: 43

Company: STAAR SURGICAL CO
Filing Date: 2025-08-05
Form: DEFA14A
Chunk 43
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3.16 Tax Matters. Except as would not reasonably be expected to have, individually or in the aggregate, a Material Adverse Effect:

(a) (i) each of the Tax Returns required to be filed by or on behalf of an Acquired Corporation with any Governmental Body (the
“”) have been filed on or before the applicable due date (including any extensions of such due date), and have been prepared in accordance with all applicable Legal Requirements and are accurate and complete, and
(ii) all Taxes due and payable by an Acquired Corporation (whether or not shown on the Company Returns) have been paid in each case, to the relevant Governmental Body, in each case of the foregoing and ,
except with respect to matters for which adequate reserves have been established in accordance with GAAP;

(b) no unresolved written claim
has been received within the past three (3) years by any Acquired Corporation from any Governmental Body in any jurisdiction where an Acquired Corporation does not file Tax Returns that such Acquired Corporation is or may be subject to Taxes in
that jurisdiction, except with respect to matters for which adequate reserves have been established in accordance with GAAP;

(c) no
extension or waiver of the statute of limitation period applicable to any Company Returns has been granted and is currently in effect, other than automatic or automatically granted extensions or waivers;

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(d) no Legal Proceeding involving the IRS or any other Governmental Body is pending or has
been threatened in writing within the past three (3) years against or with respect to any Acquired Corporation in respect of any Tax, and no deficiency of Taxes has been asserted in writing as a result of any audit or examination by any
Governmental Body that has not been paid in full, settled or withdrawn in accordance with applicable Legal Requirements, in each case, except with respect to matters for which adequate reserves have been established in accordance with GAAP;

(e) for taxable years for which the applicable statute of limitations for an assessment of Taxes has not expired, no Acquired Corporation has
any liability for the Taxes of any other Person (other than the Acquired Corporations) under Section 1.1502-6 of the Treasury Regulations (or any similar provision of state, local or non-U.S. Legal Requirements), as a transferee or successor;

(f) during the two-year period preceding the date of this Agreement, none of the Acquired Corporations have been either a “distributing corporation” or a “controlled corporation” (within the meaning of