Company: MCHB
Filing Date: 2025-07-15
Form Type: S-4/A
Source: 0001140361-25-025920
Chunk: 428

Company: Mechanics Bancorp
Filing Date: 2025-07-15
Form: S-4/A
Chunk 428
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 of Company or any of its Subsidiaries (or that, upon consummation of the Merger, would apply to Parent or any of its affiliates) that would reasonably be expected to be material to, or otherwise have a Material Adverse Effect on, Company or any of its Subsidiaries, taken as a whole.

3.10

#### Taxes
. In each case except as would not reasonably be expected to have a Material Adverse Effect on Company:

(a) Neither Company nor any of its Subsidiaries has taken or agreed to take any action or is aware of any fact or circumstance that would prevent or impede, or could reasonably be expected to prevent or impede, the Merger from qualifying as a “reorganization” within the meaning of Section 368(a) of the Code.

(b) Each of Company and its Subsidiaries (i) has timely filed or caused to be timely filed, taking into account any extensions, all U.S. federal income Tax Returns and all other material Tax Returns required to be filed by it and such Tax Returns are true, correct and complete in all material respects, and (ii) has timely paid all material Taxes required to have been paid by it (whether or not shown on any Tax Return), except for Taxes that are being contested in good faith in appropriate proceedings or for which adequate reserves have been established in accordance with GAAP.

(c) There is no audit or examination with respect to any Taxes of Company or its Subsidiaries. No deficiency with respect to any Taxes has been proposed, asserted or assessed in writing against Company or any of its Subsidiaries.

(d) Neither Company nor any of its Subsidiaries (i) is a party to or is bound by any Tax sharing, allocation or indemnification agreement (other than (A) contracts solely between Company and its Subsidiaries and (B) any such agreement entered into in the ordinary course of business and the principal subject matter of which is not Taxes) or (ii) has any liability for Taxes of any person (other than Company and its Subsidiaries) under Treasury Regulations Section 1.1502-6 or as transferee or successor.

(e) Within the past two (2) years, none of Company or any of its Subsidiaries has been a “distributing corporation” or a “controlled corporation” in a distribution intended to qualify for tax-free treatment under Section 355 of the