Company: TRUE
Filing Date: 2025-11-13
Form Type: PREM14A
Source: 0001104659-25-111498
Chunk: 261

Company: TrueCar, Inc.
Filing Date: 2025-11-13
Form: PREM14A
Chunk 261
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TABLE OF CONTENTS

(m) There are no private letter rulings, technical advice memorandums or similar rulings with respect to any Taxes or Tax Returns of the Company or any of its Subsidiaries that have been requested or issued within the past five (5) years.

(n) Neither the Company nor any of its Subsidiaries will be required to include any material item of income in, or exclude any material item of deduction from, taxable income for any taxable period (or portion thereof) ending after the Closing Date as a result of any (i) change in method of accounting made, or improper method of accounting or cash method of accounting used, on or prior to the Closing Date, (ii) closing agreement described in Section 7121 of the Code (or any similar provision of state, local or non-U.S. Applicable Law) entered into on or prior to the Closing Date, (iii) “intercompany transaction” within the meaning of Treasury Regulations Section 1.1502-13 (or any similar provision of state, local or non-U.S. Applicable Law) occurring on or prior to the Closing Date, (iv) “excess loss account” within the meaning of Treasury Regulations Section 1.1502-19 (or any similar provision of state, local or non-U.S. Applicable Law) in existence on the Closing Date, (v) installment sale or open transaction disposition entered into on or prior to the Closing Date or (vi) prepaid amount received or deferred revenue accrued on or prior to the Closing Date.

(o) Neither the Company nor any of its Subsidiaries has requested or claimed any Tax credits (or received any refund or advance payment thereof) under the Coronavirus Aid, Relief, and Economic Security Act, the Families First Coronavirus Response Act or Sections 3131, 3132 or 3134 of the Code (or any similar provision of state, local or non-U.S. Applicable Law).

Section 4.17 Employee Benefit Plans and Labor and Employment Matters.

(a) Section 4.17(a) of the Company Disclosure Schedule sets forth a true, complete and correct list of all material Employee Plans.

(b) With respect to each material Employee Plan, the Company has provided to Parent true and correct copies of (in each case to the extent applicable to such Employee Plan): (i) the current plan document and all amendments thereto or, if such Employee Plan is not in writing, a written description of the material terms of such Employee Plan