Company: TRUE
Filing Date: 2025-11-24
Form Type: DEFM14A
Source: 0001104659-25-115451
Chunk: 261

Company: TrueCar, Inc.
Filing Date: 2025-11-24
Form: DEFM14A
Chunk 261
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 Taxes.

(a) All income and other material Tax Returns required by Applicable Law to be filed with any Governmental Authority by, or on behalf of, the Company or any of its Subsidiaries have been filed when due (taking into account validly obtained extensions of time to file) in accordance with all Applicable Law, and all such Tax Returns are true, correct and complete in all material respects.

(b) The Company and each of its Subsidiaries has paid (or has had paid on its behalf) to the appropriate Governmental Authority all income and other material Taxes due and payable (whether or not such Taxes were reflected on any Tax Return), or, where payment is not yet due, has established (or has had established on its behalf and for its sole benefit and recourse) in accordance with GAAP an adequate accrual for all material Taxes through the end of the last period for which the Company and its Subsidiaries

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ordinarily record items on their respective books. Neither the Company nor any of its Subsidiaries has incurred any material liabilities for Taxes since the Company Balance Sheet Date, other than in the ordinary course of business and consistent with past practice.

(c) No claim has been made in the past five (5) years by a Governmental Authority in a jurisdiction where the Company or any of its Subsidiaries does not pay a material amount of a particular type of Tax or file a particular type of material Tax Return that the Company or such Subsidiary, as applicable, is or may be subject to such material Tax by that jurisdiction or required to file such material Tax Return in that jurisdiction.

(d) The Company and each of its Subsidiaries is not and has never been a member of any affiliated group within the meaning of Section 1504(a) of the Code or any other affiliated, consolidated, combined, unitary or similar group or arrangement for group relief for any other Tax purposes (other than a group which the Company is the common parent of). The Company and each of its Subsidiaries has no liability for the Taxes of any Person (other than the Company or its Subsidiaries) under Treasury Regulations Section 1.1502-6 (or any similar provision of state, local or non-U.S. law), as a transferee or successor, by Contract (other than any customary commercial Contract entered into with unrelated third parties in the ordinary course of business that are not