Company: HOUS
Filing Date: 2025-11-05
Form Type: 10-Q
Source: 0001398987-25-000116
Chunk: 22

Company: Anywhere Real Estate Inc.
Filing Date: 2025-11-05
Form: 10-Q
Item: Item 1A
Chunk 22
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 possible that the Merger may not so qualify.

The Company has not sought and will not seek a ruling from the U.S. Internal Revenue Service (the "IRS") regarding any matters relating to the Merger and the other transactions contemplated by the Merger Agreement and, as a result, there can be no assurance that the IRS would not assert that the Merger does not qualify as a “reorganization,” within the meaning of Section 368(a) of the Code for U.S. federal income tax purposes, or that a court would not sustain such a position. If the IRS or a court were to determine that the Merger does not qualify as a “reorganization” within the meaning of Section 368(a) of the Code, a holder of our common stock that receives shares of Compass Class A common stock pursuant to the Merger generally would recognize taxable gain or loss in an amount equal to the difference, if any, between the fair market value of the Compass Class A common stock received (including any fractional share interest deemed received and exchanged for cash) by such holder and such holder’s adjusted tax basis in the Company common stock exchanged therefor.

Holders of our common stock should consult with their tax advisors to determine the particular U.S. federal, state, local, or non-U.S. income or other tax consequences of the Merger to them. 

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Item 5.    Other Information. 

Securities Trading Plans of Directors and Executive Officers

During the three months ended September 30, 2025, there were no Rule 10b5-1 plans or non-Rule 10b5-1 trading arrangements adopted, modified or terminated by any director or officer of the Company.

Item 6.    Exhibits.

Exhibit        Description                                            

2.1^    Agreement and Plan of Merger, by and among Compass, Inc., Anywhere Real Estate Inc. and Velocity Merger Sub, Inc., dated September 22, 2025 (Incorporated by reference to Exhibit 2.1 to Anywhere Real Estate Inc.'s Current Report on Form 8-K filed on September 22, 2025).

10.1    Voting and Support Agreement, by and among Compass, Inc., Anywhere Real Estate Inc., Robert L. Reffkin, Ruth Reffkin Family Trust, 2021 Reffkin Remainder Interest Trust, Reffkin Investment I Corp., Reffkin Investment II Corp