Company: ZEUS
Filing Date: 2025-10-30
Form Type: 425
Source: 0001193125-25-257069
Chunk: 104

Company: OLYMPIC STEEL INC
Filing Date: 2025-10-30
Form: 425
Chunk 104
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 Parent Material Contract, in each case other than in the ordinary course of business consistent with past practice;

(l) make any material change in accounting policies, practices, principles, methods or procedures, other than as required by GAAP or by a
Governmental Entity;

(m) compromise, settle or agree to settle any Proceeding other than compromises, settlements or agreements that
(i) involve only the payment of monetary damages by Parent or its Subsidiaries not in excess of $1,000,000 individually or $5,000,000 in the aggregate, and (ii) does not impose material restrictions on the future activities or conduct of,
or the admission of a violation of Law by, Parent or any of its Subsidiaries; , that any Proceeding described in shall be compromised, settled or agreed in accordance with
;

(n) other than consistent with past practice, (i) make (other than in the ordinary course of
business), change or revoke any material Tax election, (ii) change or adopt any Tax accounting period or material method of Tax accounting, (iii) amend or refile any material Tax Return, (iv) file any material Tax Return prepared in a
manner materially inconsistent with past practice, (v) request any written ruling from any Governmental Entity relating to material Taxes, (vi) settle or compromise any material liability for Taxes or any audit or other proceeding relating
to a material amount of Taxes, (vii) other than in the ordinary course of business, agree to an extension or waiver of the statute of limitations with respect to a material amount of Taxes or (viii) enter into any “closing
agreement” within the meaning of Section 7121 of the Code (or any comparable, analogous or similar provision of U.S. state or local, or non-U.S. Law), in each case, if such action would,
individually or in the aggregate with other actions described in this and taken after the date hereof, reasonably be expected to result in a material increase in the Tax liability of Parent and its
Subsidiaries.

(o) take any action or knowingly fail to take any action, which action or failure to act would reasonably be expected to
prevent or impede the Merger from qualifying for the Intended Tax Treatment; or

(p) authorize or enter into any Contract to do any of the
foregoing or otherwise make any commitment to do any of the foregoing.

64

5.3

(a) As promptly as practicable after