Company: APO
Filing Date: 2025-04-11
Form Type: S-4
Source: 0001193125-25-079161
Chunk: 150

Company: Apollo Global Management, Inc.
Filing Date: 2025-04-11
Form: S-4
Chunk 150
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U.S. Federal Income Tax Consequences if the Corporate Merger Does Not Qualify as a “Reorganization” Described in Section 368(a) of the Code

If the Corporate Merger does not
qualify as a “reorganization” described in Section 368(a) of the Code for U.S. federal income tax purposes, then a U.S. holder who exchanges all of its shares of Bridge common stock for Apollo common stock generally will recognize
gain or loss as a result of the Corporate Merger equal to the difference, if any, between (i) the fair market value of Apollo common stock (including any fractional share of Apollo common stock deemed received and redeemed for cash, as
discussed above) received by such U.S. holder pursuant to the Corporate Merger and (ii) such U.S. holder’s adjusted tax basis in the Bridge common stock surrendered pursuant to the Corporate Merger. Gain or loss must be calculated
separately for each block of Bridge common stock exchanged by such U.S. holder if such blocks were acquired at different times or for

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different prices. Any gain or loss so recognized will be long-term capital gain or loss if the U.S. holder’s holding period in a particular block of Bridge common stock exceeds one year at
the Corporate Merger effective time. A U.S. holder’s aggregate tax basis in the Apollo common stock received in the Corporate Merger will equal the fair market value of such shares of Apollo common stock as of the Corporate Merger effective
time, and the holding period of such Apollo common stock will begin on the date after the Corporate Merger.

Information Reporting and Backup Withholding

U.S. holders may be subject to information reporting and backup withholding on any cash payments received
in the Corporate Merger. A U.S. holder generally will not be subject to backup withholding, however, if such U.S. holder (1) timely furnishes its correct taxpayer identification number and certifies that such U.S. holder is not subject to
backup withholding on IRS Form W-9 or successor form; or (2) provides proof that such U.S. holder is otherwise exempt from backup withholding. Any amounts withheld under the backup withholding rules are
not an additional tax and will generally be allowed as a refund or credit against a U.S. holder’s U.S. federal income tax liability, if any; , that such U.S. holder timely furnishes the required information to the IRS.

THIS DISCUSSION OF CERTAIN MATERIAL U.S.