Company: FRME
Filing Date: 2025-09-25
Form Type: 425
Source: 0001193125-25-216443
Chunk: 38

Company: FIRST MERCHANTS CORP
Filing Date: 2025-09-25
Form: 425
Chunk 38
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 being made in accordance with GAAP, except
where the failure to pay any such obligations and liabilities or to maintain adequate accruals and/or reserves for payment thereof would not have a Material Adverse Effect. All accruals and reserves referred to in this Section 5.15 are
correctly and accurately reflected and accounted for in the books, statements and records of First Savings and the Subsidiaries, except where the failure to correctly and accurately reflect and account for such accruals and reserves would not have a
Material Adverse Effect.

5.16 . Except as set forth in the First Savings Disclosure Letter,First
Savings and the Subsidiaries have (a) duly filed all material federal, state, local and foreign tax returns of every type and kind required to be filed by them as of the date hereof, and each return is true, complete and accurate in all
material respects; (b) paid all material taxes, assessments and other governmental charges due and payable by them; and (c) other than in the ordinary course of business, not requested an extension of time for any such payments (which
extension is still in force). Except for taxes not yet due and payable, the reserve for taxes on the Financial Information is adequate to cover all of First Savings’s and the Subsidiaries’ tax liabilities (including, without limitation,
income taxes and franchise fees) that may become payable in future years with respect to any transactions consummated prior to June 30, 2025. Except as set forth in the First Savings Disclosure Letter, since January 1, 2022, neither First
Savings nor any Subsidiary has received written notice that a federal, state or local tax return is under audit by any taxing authority.

5.17 . The deposits of the Bank are insured by the Federal Deposit Insurance Corporation (“FDIC”)
in accordance with the Federal Deposit Insurance Act, as amended, and the Bank has paid all premiums and assessments with respect to such deposit insurance.

5.18 . Since January 1, 2022, First Savings and the Bank have timely filed all reports, registrations and statements,
together with any required amendments thereto, that First Savings or any Subsidiary was required to file with (i) the Federal Reserve Board, (ii) the Indiana Department of Financial Institutions (the “Indiana DFI”),
(iii) the FDIC, and (iv) any federal, state, municipal or local government, securities, banking