Company: ZEUS
Filing Date: 2025-10-30
Form Type: 425
Source: 0001193125-25-257069
Chunk: 85

Company: OLYMPIC STEEL INC
Filing Date: 2025-10-30
Form: 425
Chunk 85
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 established, in accordance
with GAAP, on the financial statements included in the Parent SEC Documents.

50

(iv) No claim has ever been made in writing by a Taxing Authority in a
jurisdiction where Parent or any of its Subsidiaries has not filed a Tax Return of a particular type that Parent or its applicable Subsidiary, as the case may be, is or may be subject to Tax by, or required to file Tax Returns in, such jurisdiction
with respect to Taxes that are the subject to such Tax Return, which claim has not been completely resolved.

(v) Neither
Parent nor any of its Subsidiaries (A) is a party to or bound by or has any obligation under any Tax indemnification, separation, sharing or similar agreement or arrangement (other than such an agreement or arrangement (I) entered into in
the ordinary course of business which does not relate primarily to Taxes or (II) solely between or among Parent and/or any of its Subsidiaries), (B) is or has been a member of any consolidated, combined, affiliated, unitary or similar
group for purposes of filing Tax Returns or paying Taxes (other than a group comprised solely of (I) Subsidiaries of Parent or (II) Parent and any of its Subsidiaries), and (C) has any liability for Taxes of any Person (other than
Parent or any of its Subsidiaries) under Treasury Regulations Section 1.1502-6 (or any comparable, analogous or similar provision of U.S. state or local, or
non-U.S. Law) or as transferee or successor.

(vi) There are no Liens for Taxes
upon any property or assets of Parent or any of its Subsidiaries, except for Permitted Liens.

(vii) Neither Parent nor
any of its Subsidiaries has entered into, or participated in, any “listed transaction” within the meaning of Section 6707A(c)(2) of the Code and Treasury Regulations
Section 1.6011-4(b)(2) (or any comparable, analogous or similar provision of U.S. state or local or non-U.S. Law).

(viii) Neither Parent nor any of its Subsidiaries conducts a trade or business, has a permanent establishment (within the
meaning of an applicable Tax treaty), operates or conducts business through any branch or is otherwise subject to taxation, in each case, in any country other than the