Company: SSUP
Filing Date: 2025-08-15
Form Type: DEFM14A
Source: 0001140361-25-031532
Chunk: 73

Company: SUPERIOR INDUSTRIES INTERNATIONAL INC
Filing Date: 2025-08-15
Form: DEFM14A
Chunk 73
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 no assurance can be given that the IRS will agree with the views expressed herein, or that a court will not sustain any challenge by the IRS. This summary is limited to stockholders of the Company who hold their Shares as “capital assets” within the meaning of Section 1221 of the United States Code (generally, property held for investment). This summary does not describe any of the tax consequences arising under the laws of any state, local or non-U.S. tax jurisdiction and does not consider any aspects of U.S. federal tax law other than income taxation ( e.g., state, gift or alternative minimum tax, the Medicare net investment income surtax, or any withholding considerations under the Foreign Account Tax Compliance Act of 2010 (including regulations issued thereunder and intergovernmental agreements entered into pursuant thereto or in connection therewith)). In addition, it does not address consequences relevant to holders subject to special rules under the U.S. federal income tax laws, including, for example, but not limited to:

| • | banks and certain other financial institutions; |

| • | mutual funds; |

| • | insurance companies; |

| • | brokers or dealers in securities, currencies, or commodities; |

| • | dealers or traders in securities subject to a mark-to-market method of accounting; |

| • | regulated investment companies and real estate investment trusts; |

| • | tax-qualified retirement plans; |

| • | tax-exempt organizations, governmental agencies, instrumentalities, or other governmental organizations and pension funds; |

| • | holders that are holding Shares as part of a “straddle,” hedge, constructive sale, or other integrated transaction or conversion transaction or similar transactions; |

| • | U.S. Holders whose functional currency is not the U.S. dollar; |

| • | partnerships, other entities classified as partnerships for U.S. federal income tax purposes, “S corporations,” or any other pass-through entities for U.S. federal income tax purposes (or investors in such entities); |

| • | expatriated entities subject to Section 7874 of the United States Code; |

| • | U.S. expatriates and former citizens or long-term residents of the United States; |

| • | holders that own or have owned (directly, indirectly, or constructively) five percent or more of Shares (by vote or value); |

| • | holders required to accelerate the recognition of any item of gross income with respect to their shares as a result of such income being recognized on an