Company: WBD
Filing Date: 2025-12-05
Form Type: 425
Source: 0001193125-25-309939
Chunk: 331

Company: Warner Bros. Discovery, Inc.
Filing Date: 2025-12-05
Form: 425
Chunk 331
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 Group that the Controlling Party
needs to determine the amount of Taxes due on any Payment Date with respect to a Tax Return for which the Controlling Party is responsible pursuant to or and to properly and timely file all such Tax
Returns. Without limiting the generality of the foregoing, SpinCo shall provide the Company with all information necessary for the Company to properly and timely file all Combined Returns, including a customary consolidated return package,
reasonably in advance of the applicable due dates (including extensions) of such Combined Returns (and SpinCo shall use commercially reasonable efforts to meet any particular timing that may be reasonably requested by the Company for the provision
of any such information).

Section 3.04 .

(a) . Except as otherwise provided in this Agreement, and subject to , the Party
responsible for filing (or causing to be filed) a Tax Return pursuant to or shall have the exclusive right, in its sole discretion, with respect to such Tax Return to determine (i) the manner
in which such Tax Return shall be prepared and filed, including the methods, conventions, practices, principles, positions, and elections to be used and the manner in which any Tax Item shall be reported, (ii) whether any extensions may be
requested, (iii) whether an amended Tax Return shall be filed, (iv) whether any claims for refund shall be made, (v) whether any refunds shall be paid by way of refund or credited against any liability for the related Tax and
(vi) whether to retain outside firms to prepare or review such Tax Return, that with respect to any income or other material Tax Return that relates to any Tax the liability for which is allocated to the Non-Controlling Party pursuant to this Agreement, the Controlling Party shall submit to the Non-Controlling Party a draft of such Tax Return, together with any applicable
schedules, statements or other supporting documentation, at least ten (10) Business Days prior to the due date (including extensions) for the filing of such Tax Return, or as promptly as practicable in advance of the due date, for Non-Controlling Party’s review and comment. If the Non-Controlling Party disagrees with any item reflected on such Tax Return, then the
Non-Controlling Party shall promptly notify the Controlling Party and any disputed matters shall be resolved in accordance with ; that (i) if the
disputed matters have not been resolved by the day that is five (5) Business Days prior to the due date (including extensions) for the filing