Company: CWAN
Filing Date: 2025-02-11
Form Type: S-4
Source: 0001193125-25-023759
Chunk: 315

Company: Clearwater Analytics Holdings, Inc.
Filing Date: 2025-02-11
Form: S-4
Chunk 315
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Section 897(c)(1)(A)(ii) of the Code) a United States real property holding corporation within the meaning of Section 897(c)(2) of the Code.

(k) there are no Tax sharing, allocation or indemnification agreements (other than customary commercial or financial arrangements entered into
in the ordinary course of business the primary purpose of which is unrelated to Taxes), with respect to which the Company or any of its Subsidiaries is a party;

(l) neither the Company nor any of its Subsidiaries will be required to include any item of income in, or exclude any item of deduction from,
taxable income for any taxable period or portion thereof beginning after the Closing Date as a result of (i) a change in method of, or use of an improper method of, accounting occurring prior to the Closing, (ii) an installment sale or
open transaction arising in a taxable period (or portion thereof) ending on or before the Closing Date, (iii) a prepaid amount received, or paid, or deferred revenue accrued prior to the Closing, (iv) a “closing agreement” as
described in Section 7121 of the Code (or any corresponding or similar provision of state or local income Tax Law) executed on or prior to the Closing Date, (v) transactions effected or investments made on or prior to the Closing that
result in taxable income pursuant to Section 951(a) of the Code, or (vi) “global intangible low-taxed income” within the meaning of Section 951A of the Code (or any similar provision of
state, local or non-U.S. Law) attributable to a taxable period (or portion thereof) ending on or prior to the Closing and neither the Company nor any of its Subsidiaries will be required to pay any Taxes after
the Closing Date as a result of an election under Section 965(h) of the Code; and

(m) neither the Company nor any of its
Subsidiaries has taken any action, or knows of any fact, agreement, plan or other circumstance, that could reasonably be expected to prevent the Corporate Mergers, taken together, from qualifying as a reorganization within the meaning of
Section 368(a) of the Code.

Section 4.16 Employee Benefit Plans.

(a) of the Company Disclosure Schedule contains a true and complete list, as of the date of this Agreement, identifying
each material U.S. Employee Plan, other than (i) any individual offer letter