Company: MCHB
Filing Date: 2025-07-15
Form Type: S-4/A
Source: 0001140361-25-025920
Chunk: 305

Company: Mechanics Bancorp
Filing Date: 2025-07-15
Form: S-4/A
Chunk 305
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 included in the election form/letter of transmittal the holder will receive and otherwise complies with all the applicable requirements of the backup withholding rules; or |

| • | provides proof of an applicable exemption from backup withholding. |

Any amounts withheld under the backup withholding rules are not additional tax and will generally be allowed as a refund or credit against the holder’s United States federal income tax liability, provided the required information is timely furnished to the IRS. In addition, U.S. holders of Mechanics common stock who receive HomeStreet common stock as a result of the merger are required to retain permanent records and make such records available to any authorized IRS officers and employees. The records should include the number of shares of Mechanics common stock exchanged, the number of shares of HomeStreet common stock received, the fair market value and tax basis of Mechanics common stock exchanged and the U.S. holder’s tax basis in the HomeStreet common stock received. If a U.S. holder of Mechanics common stock that exchanges such stock for HomeStreet common stock is a “significant holder” with respect to Mechanics and is required to file a U.S. income tax return, the U.S. holder is required to include a statement with respect to the exchange on or with the federal income tax return of the U.S. holder for the year of the exchange, and to retain permanent records of the facts in the statement relating to the merger. A U.S. holder of Mechanics common stock will be treated as a significant holder in Mechanics if the U.S. holder’s ownership interest in Mechanics, immediately before the merger, is 1% or more of Mechanics’ issued and outstanding common stock or if the U.S. holder’s basis in the shares of Mechanics stock exchanged is one million dollars ($1,000,000) or more. The statement must be prepared in accordance with Treasury Regulation Section 1.368-3 and must be entitled “STATEMENT PURSUANT TO §1.368-3(b) BY [INSERT NAME AND TAXPAYER IDENTIFICATION NUMBER (IF ANY) OF TAXPAYER], A SIGNIFICANT HOLDER.” The statement must include the names and employer identification numbers of Mechanics and HomeStreet, the date of the merger, and the fair market value and tax basis of Mechanics common stock exchanged (determined immediately before the merger). This summary of certain material United States federal income tax consequences is for general information only and is not tax advice. You are urged to consult your tax advisor with respect to the application of United States federal income tax laws to your particular situation as