Company: HOUS
Filing Date: 2025-12-02
Form Type: DEFM14A
Source: 0001628280-25-054793
Chunk: 168

Company: Anywhere Real Estate Inc.
Filing Date: 2025-12-02
Form: DEFM14A
Chunk 168
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 backup withholding rules will be allowed as a refund or credit against a U.S. holder’s U.S. federal income tax liability, provided such holder timely furnishes the required information to the IRS.

U.S. Federal Income Tax Consequences if the Merger Does Not Qualify as a “Reorganization” Within the Meaning of Section 368(a) of the Code

If the merger does not qualify as a “reorganization” within the meaning of Section 368(a) of the Code for U.S. federal income tax purposes, then a U.S. holder of Anywhere common stock that exchanges such shares for Compass Class A common stock will generally recognize gain or loss equal to the difference, if any, between (i) the sum of the fair market value of the Compass Class A common stock received (including any fractional share interest deemed received and exchanged for cash) by such U.S. holder and (ii) such U.S. holder’s adjusted tax basis in the Anywhere common stock exchanged therefor. Gain or loss must be calculated separately for each block of Anywhere common stock exchanged by such U.S. holder if such blocks were acquired at different times or for different prices. Such gain or loss will be long-term capital gain or loss if the U.S. holder’s holding period in a particular block of Anywhere common stock exceeds one (1) year at the effective time of the first merger. Long-term capital gains of certain non-corporate holders, including individuals, are generally taxed at preferential rates. The deductibility of capital losses is subject to limitations. A U.S. holder’s aggregate tax basis in the Compass Class A common stock received in the merger will equal the fair market value of such Compass Class A common stock as of the effective time, and the holding period of such Compass Class A common stock will begin on the date after the merger.

The preceding discussion is intended only as a summary of material U.S. federal income tax consequences of the merger. It is not a complete analysis or discussion of all potential tax effects that may be important to a particular holder. All holders of Anywhere common stock should consult their own tax advisors as to the specific tax consequences of the merger to them, including tax-reporting requirements, and the applicability and effect of any federal, state, local and non-U.S. tax laws.

#### Accounting Treatment
Compass prepares its financial statements in accordance with GAAP. The transactions will be accounted for as an acquisition of Anywhere by Compass under the acquisition method of accounting in accordance with GA