Company: SGBAF
Filing Date: 2025-04-01
Form Type: DRS/A
Source: 0000950123-25-003272
Chunk: 514

Company: SES S.A.
Filing Date: 2025-04-01
Form: DRS/A
Chunk 514
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 or may be required to file a Return of such type in that jurisdiction;

(vii) neither Indiana nor any of
its Subsidiaries has any Liability for the Taxes of any Person (other than Taxes of Indiana or its Subsidiaries) (A) under Treasury Regulations Section 1.1502-6 (or any similar provision of state,
local or non-U.S. Tax Law), (B) as a transferee or successor or (C) by Contract (other than pursuant to any Tax sharing or indemnification provisions in any agreement entered into in the ordinary
course of business and not primarily relating to Tax (e.g., leases, credit agreements or other commercial agreements) under which there is no material Liability for Taxes);

(viii) neither Indiana nor any of its Subsidiaries has been either a “distributing corporation” or a “controlled
corporation” (within the meaning of Section 355(a)(1)(A) of the Code) in a distribution of shares qualifying or intended to qualify for tax-free treatment, in whole or in part, under Section 355
of the Code (or a similar provision of state, local or non-U.S. Tax Law) (A) in the two years prior to the date hereof or (B) which distribution is part of a “plan” or “series of
related transactions” (within the meaning of Section 355(e) of the Code) that includes the Transactions;

(ix)
neither Indiana nor any of its Subsidiaries has participated in, or is currently participating in, a “listed transaction” within the meaning of Treasury Regulations Section 1.6011-4(b)(2);

A-33

Confidential Treatment Requested by SES

Pursuant to 17 C.F.R. Section 200.83

(x) neither Indiana nor any of its Subsidiaries ever has been included in (or
includible in) any “affiliated group” within the meaning of Section 1504(a)(1) of the Code other than an affiliated group, the common parent of which was a Subsidiary of Indiana;

(xi) neither Indiana nor any of its Subsidiaries will be required to include any material item of income in, or exclude any
material item of deduction from, taxable income for any taxable period (or portion thereof) ending after the Closing Date as a result of any (A) change in or use of an improper method of accounting for a taxable period ending