Company: WBD
Filing Date: 2025-12-05
Form Type: 425
Source: 0001193125-25-309939
Chunk: 347

Company: Warner Bros. Discovery, Inc.
Filing Date: 2025-12-05
Form: 425
Chunk 347
---
 upon consultation with appropriate employees) the information so supplied is accurate and complete.

Section 7.04 . If any member of the Company Group supplies information to a member of the SpinCo Group in
connection with a Tax liability and an officer of a member of the SpinCo Group signs a statement or other document under penalties of perjury in reliance upon the accuracy of such information, then upon the written request of such member of the
SpinCo Group identifying the information being so relied upon, the chief financial officer of the Company (or any officer of the Company as designated by the chief financial officer of the Company) shall certify in writing that to his or her
knowledge (based upon consultation with appropriate employees) the information so supplied is accurate and complete.

31

Section 7.05 . Any and all existing Tax sharing or Tax
allocation agreements or arrangements, written or unwritten, between any member of the Company Group, on the one hand, and any member of the SpinCo Group, on the other hand, if not previously terminated, shall be terminated as of the Distribution
Date without any further action by the parties thereto. Following the Distribution Date, no member of the Company Group or the SpinCo Group shall have any further rights, liabilities or obligations thereunder and all tax allocations matters between
the Company Group, on the one hand, and the SpinCo Group, on the other hand, shall be governed exclusively pursuant to the terms of this Agreement.

Section 8. .

Section 8.01 . Notwithstanding any provision in any Ancillary Agreement to the contrary, each of the
Company and SpinCo shall preserve and keep all Tax Records necessary for the preparation, filing, review, audit or defense of all Tax Returns or relevant to any Tax Contest or an obligation, right or liability of either Party under this Agreement,
for so long as the contents thereof may be or become material in the administration of any matter under the Code or other applicable Tax Law, but in any event until the later of (i) the expiration of any applicable statutes of limitations, or
(ii) seven (7) years after the Distribution Date (such later date, the “”). After the Retention Date, each of the Company and SpinCo may dispose of such Tax Records upon sixty (60) Business Days’
prior written notice to the other Parties. If, prior to the Retention Date, (a) the Company or SpinCo reasonably determines that any Tax Records which it would otherwise be required to preserve and keep under this
are no