Company: SSUP
Filing Date: 2025-08-15
Form Type: DEFM14A
Source: 0001140361-25-031532
Chunk: 22

Company: SUPERIOR INDUSTRIES INTERNATIONAL INC
Filing Date: 2025-08-15
Form: DEFM14A
Chunk 22
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 Tax Consequences of the Merger - U.S. Holders,” beginning on page 39) in exchange for such U.S. Holder’s Common Shares in the Merger will result in the recognition of gain or loss in an amount equal to the difference, if any, between the amount of cash that such U.S. Holder receives in the Merger and such U.S. Holder’s adjusted tax basis in the Common Shares surrendered in the Merger and (ii) a Non-U.S. Holder (as defined below in the section entitled “ The Merger - Material U.S. Federal Income Tax Consequences of the Merger - Non-U.S. Holders,” beginning on page 41) in exchange for such Non-U.S. Holder’s Common Shares in the Merger generally will not be subject to U.S. federal income tax unless such Non-U.S. Holder has certain connections to the United States or the Company is or has been a United States real property holding corporation, in which case such receipt may be subject to U.S. federal income tax. Stockholders should refer to the discussion under “ The Merger - Material U.S. Federal Income Tax Consequences of the Merger,” beginning on page 39, and are urged consult their tax advisors concerning the U.S. federal income tax consequences of the Merger in light of their particular circumstances and any consequences arising under the laws of any state, local or non-U.S. taxing jurisdiction or other tax laws. Stockholders are urged to consult their own tax advisors concerning the U.S. federal income tax consequences of the Merger in light of their particular circumstances and any consequences arising under U.S. federal non-income tax laws or the laws of any state, local or non-U.S. taxing jurisdiction. Financing of the Merger (see page 43) The consummation of the Merger is not conditioned upon receipt or availability of any funds or financing by Parent. Parent has represented in the Merger Agreement that Parent will have as of immediately prior to the Effective Time, sufficient cash on hand for the satisfaction of all of Parent’s and Merger Sub’s obligations under the Merger Agreement, including the payment of the aggregate Merger Consideration and all other amounts payable pursuant to the Merger Agreement and to pay all related fees and expenses. Treatment of Outstanding Equity Awards (see page 46) The Merger Agreement provides that each outstanding equity award will be treated as follows:

| • | Treatment of Time-Based Restricted Stock Units. At the Effective Time, each outstanding time-based restricted stock