Company: TRUE
Filing Date: 2025-11-24
Form Type: DEFM14A
Source: 0001104659-25-115451
Chunk: 262

Company: TrueCar, Inc.
Filing Date: 2025-11-24
Form: DEFM14A
Chunk 262
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 primarily related to Taxes), or operation of law. Neither the Company nor any of its Subsidiaries is a party to or bound by any Contract regarding the sharing or allocation of, or indemnification or reimbursement for, either liability for Taxes or payment of Taxes (other than any customary commercial Contract entered into with unrelated third parties in the ordinary course of business that are not primarily related to Taxes or any Contract solely between any of the Company and any of its Subsidiaries).

(e) There is no audit, examination, claim or other Proceeding now currently in progress, pending or threatened in writing against or with respect to the Company or any of its Subsidiaries in respect of any material Tax or Tax Return. There are no material Tax deficiencies or assessments claimed, proposed or asserted against (or otherwise with respect to) the Company or any of its Subsidiaries that have not been fully paid and finally settled. Neither the Company nor any of its Subsidiaries has extended or waived (or requested to extend or waive) any statute of limitations period for the assessment or collection of any material Tax.

(f) During the two-year period ending on the date hereof or otherwise as part of a “plan (or series of related transactions)” within the meaning of Section 355(e) of the Code of which the Merger is also a part, neither the Company nor any of its Subsidiaries was a “distributing corporation” or a “controlled corporation” (within the meaning of Section 355(a)(1)(A) of the Code) in a transaction governed or intended to be governed by Section 355 of the Code.

(g) The Company and each of its Subsidiaries has properly withheld, and paid over to the appropriate Governmental Authority, all material Taxes that it was required to withhold from any payment to any employee, independent contractor, creditor, stockholder, vendor or other Person.

(h) Neither the Company nor any of its Subsidiaries has participated or been party to any “reportable transaction” within the meaning of Treasury Regulation Section 1.6011-4(b)(1).

(i) The Company has delivered or made available to Parent true, complete and correct copies of all final versions of formal third-party studies or analyses regarding Section 382 of the Code with respect to the Company (excluding any superseded studies or analyses), if any, undertaken by the Company within the past six (6) years. To the Company’s Knowledge, as of the date hereof, without regard