Company: HOUS
Filing Date: 2025-12-02
Form Type: DEFM14A
Source: 0001628280-25-054793
Chunk: 57

Company: Anywhere Real Estate Inc.
Filing Date: 2025-12-02
Form: DEFM14A
Chunk 57
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 be aware that the tax consequences to you of the merger may depend upon your own situation. In addition, you may be subject to state, local or non-U.S. tax laws that are not discussed in this joint proxy statement/prospectus. You should therefore consult with your own tax advisor for a full understanding of the U.S. federal, state, local or non-U.S. income or other tax consequences to you of the merger. For a more detailed description of the U.S. federal income tax consequences of the merger, see the section entitled “The Merger—Material U.S. Federal Income Tax Consequences of the Merger.”

#### Accounting Treatment (page

#### 93
#### )

Compass and Anywhere prepare their respective financial statements in accordance with GAAP. The merger will be accounted for in accordance with FASB ASC Topic 805, Business Combinations, with Compass considered as the acquiror and Anywhere as the acquiree. Accordingly, Compass will allocate the merger consideration received in connection with the merger to the identifiable tangible and intangible assets acquired and liabilities assumed of Anywhere based on their estimated fair values as of the date of the completion of the transaction, with any excess merger consideration being recorded as goodwill.

Rights of Anywhere Stockholders Will Change as a Result of the Merger (page

#### 173
#### )

Anywhere stockholders will have different rights once they become Compass stockholders due to differences between the organizational documents of Compass and Anywhere. These differences are described in more detail under “Comparison of the Rights of Compass Stockholders and Anywhere Stockholders.”

#### Risk Factors (page

#### 30
#### )

You should consider all the information contained in or incorporated by reference into this joint proxy statement/prospectus in deciding how to vote for the proposals presented in this joint proxy statement/prospectus. In particular, you should carefully consider the risks that are described in the section entitled “Risk Factors.”

#### Litigation Relating to the Merger (page

#### 94
#### )

As of the date of this joint proxy statement/prospectus, there are no pending lawsuits challenging the Merger, but Compass has received two demand letters from purported Compass stockholders generally alleging deficiencies or omissions in the registration statement on Form S-4 that Compass filed on November 14, 2025 (which we collectively refer to as the “Demand Letters”). The Demand Letters seek, among other things, additional disclosures to remedy these purported deficiencies. Potential plaintiffs may file lawsuits challenging the Merger. If