Company: MCHB
Filing Date: 2025-07-15
Form Type: S-4/A
Source: 0001140361-25-025920
Chunk: 302

Company: Mechanics Bancorp
Filing Date: 2025-07-15
Form: S-4/A
Chunk 302
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 be applicable to you if you are subject to special treatment under the United States federal income tax laws, including if you are:

| • | a financial institution; |

| • | a tax-exempt organization; |

| • | a pass-through entity (or an investor in a pass-through entity); |

| • | an insurance company; |

| • | a mutual fund; |

| • | a dealer or broker in stocks and securities, or currencies; |

| • | a trader in securities that elects mark-to-market treatment; |

| • | a Mechanics shareholder that received Mechanics common stock through the exercise of an employee stock option, through a tax qualified retirement plan or otherwise as compensation; |

| • | a person that is not a U.S. holder; |

| • | a person that has a functional currency other than the U.S. dollar; |

| • | a real estate investment trust; |

| • | a regulated investment company; |

| • | a Mechanics shareholder that holds Mechanics common stock as part of a hedge, straddle, constructive sale, wash sale, conversion or other integrated transaction; or |

| • | a United States expatriate. |

In addition, the discussion does not address any alternative minimum tax or any state, local or foreign tax consequences of the merger, nor does it address any tax consequences arising under the Medicare contribution tax on net investment income. Determining the actual tax consequences of the merger to you may be complex. They will depend on your specific situation and on factors that are not within the control of Mechanics or the HomeStreet Parties. You should consult with your own tax advisor as to the tax consequences of the merger in your particular circumstances. For purposes of this discussion, the term “U.S. holder” means a beneficial owner of Mechanics common stock that is for United States federal income tax purposes (i) an individual citizen or resident of the United States, (ii) a corporation, or entity treated as a corporation, organized in or under the laws of the United States or any state thereof or the District of Columbia, (iii) a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States persons have the authority to control all substantial decisions of the trust, or (iv) an estate, the income of which is includible in gross income for United States federal income tax purposes regardless of its source.

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TABLE OF CONTENTS

The United States federal income tax consequences to a partner in an entity or