Company: ZEUS
Filing Date: 2025-10-30
Form Type: 425
Source: 0001193125-25-257069
Chunk: 86

Company: OLYMPIC STEEL INC
Filing Date: 2025-10-30
Form: 425
Chunk 86
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 country of its formation.

(b) Neither Parent nor any of its Subsidiaries has constituted, in the two years prior to the date of this Agreement, a “distributing
corporation” or a “controlled corporation” (within the meaning of Section 355(a)(1)(A) of the Code) in a distribution of stock intended to qualify for tax-free treatment under
Section 355 of the Code (or any comparable, analogous or similar provision of U.S. state or local, or non-U.S. Law) or otherwise as part of a plan (or series of related transactions), within the meaning
of Section 355(e) of the Code, that includes the Merger.

51

(c) Neither Parent nor any of its Subsidiaries is aware of any facts, agreements, plans or
other circumstances or has taken or agreed to take any action that would reasonably be expected to prevent or impede the Merger from qualifying for the Intended Tax Treatment.

4.16 .

(a) of the Parent Disclosure Schedule sets forth a true and complete list, as of the date hereof, of each of the
following Contracts (excluding any Parent Benefit Plans) (other than with respect to ) to which Parent or any of its Subsidiaries is a party or by which Parent or any of its Subsidiaries or any of their
material assets or businesses are bound (and any amendments thereto) (the “”):

(i) any Contract that is a “material contract” (as such term is defined in Item 601(b)(10) of Regulation S-K of the Exchange Act);

(ii) any Contract relating to indebtedness
for borrowed money (or guarantee thereof), in excess of $5,000,000, other than Contracts solely among Parent and its Subsidiaries;

(iii) any Contract that relates to the purchase, acquisition, sale, transfer or disposition of a business or assets by Parent
or any of its Subsidiaries pursuant to which Parent or any of its Subsidiaries has any continuing “earnout” or other contingent or deferred payment obligations in excess of $5,000,000 in the aggregate, for each such purchase,
acquisition, sale, transfer or disposition;

(iv) any Contract that by its terms prevents or materially restricts the
payment of dividends or other distributions by Parent;

(v) any Contract for any material joint venture, partnership or
similar arrangement, or any Contract involving a sharing of material revenues, profits, losses