Company: SGBAF
Filing Date: 2025-05-08
Form Type: F-4/A
Source: 0001193125-25-115825
Chunk: 517

Company: SES S.A.
Filing Date: 2025-05-08
Form: F-4/A
Chunk 517
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 Subsidiaries have withheld from their employees (and timely paid to the appropriate Governmental Authority) proper and accurate amounts for all periods through the date hereof in compliance with all Tax withholding provisions of
applicable federal, state, local and foreign Laws (including income, social security, and employment Tax withholding for all types of compensation);

(vi) no claim (which remains outstanding) which has resulted or would reasonably be expected to result in an obligation to pay
Taxes of a certain type ever has been made by any Governmental Authority in a jurisdiction where Indiana or any of its Subsidiaries does not file a Return of such type that such Person is or may be subject to taxation of such type by that
jurisdiction or is or may be required to file a Return of such type in that jurisdiction;

(vii) neither Indiana nor any of
its Subsidiaries has any Liability for the Taxes of any Person (other than Taxes of Indiana or its Subsidiaries) (A) under Treasury Regulations Section 1.1502-6 (or any similar provision of state,
local or non-U.S. Tax Law), (B) as a transferee or successor or (C) by Contract (other than pursuant to any Tax sharing or indemnification provisions in any agreement entered into in the ordinary
course of business and not primarily relating to Tax (e.g., leases, credit agreements or other commercial agreements) under which there is no material Liability for Taxes);

(viii) neither Indiana nor any of its Subsidiaries has been either a “distributing corporation” or a “controlled
corporation” (within the meaning of Section 355(a)(1)(A) of the Code) in a distribution of shares qualifying or intended to qualify for tax-free treatment, in whole or in part, under Section 355
of the Code (or a similar provision of state, local or non-U.S. Tax Law) (A) in the two years prior to the date hereof or (B) which distribution is part of a “plan” or “series of
related transactions” (within the meaning of Section 355(e) of the Code) that includes the Transactions;

(ix)
neither Indiana nor any of its Subsidiaries has participated in, or is currently participating in, a “listed transaction” within the meaning of Treasury Regulations Section 1.6011-4(b)(2);

A-33

(x) neither Indiana nor any of its Subsidiaries ever