Company: HOUS
Filing Date: 2025-12-02
Form Type: DEFM14A
Source: 0001628280-25-054793
Chunk: 268

Company: Anywhere Real Estate Inc.
Filing Date: 2025-12-02
Form: DEFM14A
Chunk 268
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 million of purchase accounting increases to deferred tax liabilities driven by the pro forma fair value adjustments to Anywhere’s acquired assets and liabilities, including the reset of its historical tax-deductible goodwill. The table below shows the preliminary purchase price allocation for deferred income taxes, with amounts presented (in millions).

|                                                               |     | September 30, 2025 |       |
|:--------------------------------------------------------------|:----|:-------------------|------:|
| Historical deferred income taxes - Anywhere                   |     | $                  | 189.0 |
| Deferred tax liability purchase price allocation adjustment   |     |                    |  59.0 |
| Preliminary purchase price allocation - deferred income taxes |     | $                  | 248.0 |

The adjustment also includes the Compass reclassification of $4.0 million of deferred tax assets from other non-current assets to deferred income taxes to reflect jurisdictional netting requirements of the combined company. In addition, the acquired deferred tax liability comprising of significant book basis in intangible assets in excess of tax basis, including increases from the fair value adjustments noted above results in a $224.2 million partial reduction of Compass’ valuation allowance on certain U.S. deferred tax assets, which offsets the increases described above. Compass anticipates the acquired deferred tax liability is a source of future taxable income of the combined business for purposes of assessing realizability of Compass’ deferred tax assets. Compass believes the estimates are provisional in nature as adjustments to our deferred taxes could change based on further refinement to the estimates of the fair values of acquired assets and liabilities, changes in judgment regarding realizability of assets as a result of the combination and other assumptions that will need to be finalized in conjunction with the consummation of the merger. These changes in estimates could be material.

#### Financing Accounting Adjustments
(H) Represents the pro forma adjustment to record the proceeds of $750.0 million related to the bridge loan facility used to refinance certain existing indebtedness of Anywhere and its subsidiaries and to pay fees, costs and expenses related thereto. The proceeds are shown net of preliminary estimated debt issuance costs (including structuring & commitment fees paid for on the bridge loan) of $11.4 million, of which $3.0 million were paid and included in other non-current assets on Compass’ historical balance sheet as of September 30, 2025. The proceeds from the bridge loan facility were used for cash payment of $416.8 million for the settlement of Anywhere’s revolving credit facility and related accrued interest expense,