Company: SSUP
Filing Date: 2025-07-30
Form Type: PREM14A
Source: 0001140361-25-027895
Chunk: 74

Company: SUPERIOR INDUSTRIES INTERNATIONAL INC
Filing Date: 2025-07-30
Form: PREM14A
Chunk 74
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empt organizations, governmental agencies, instrumentalities, or other governmental organizations and pension funds; |

| • | holders that are holding Shares as part of a “straddle,” hedge, constructive sale, or other integrated transaction or conversion transaction or similar transactions; |

| • | U.S. Holders whose functional currency is not the U.S. dollar; |

| • | partnerships, other entities classified as partnerships for U.S. federal income tax purposes, “S corporations,” or any other pass-through entities for U.S. federal income tax purposes (or investors in such entities); |

| • | expatriated entities subject to Section 7874 of the United States Code; |

| • | U.S. expatriates and former citizens or long-term residents of the United States; |

| • | holders that own or have owned (directly, indirectly, or constructively) five percent or more of Shares (by vote or value); |

| • | holders required to accelerate the recognition of any item of gross income with respect to their shares as a result of such income being recognized on an applicable financial statement; |

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| • | grantor trusts; |

| • | “controlled foreign corporations,” “passive foreign investment companies,” and corporations that accumulate earnings to avoid U.S. federal income tax; |

| • | persons who hold or received Shares pursuant to the exercise of any employee stock option, in connection with a restricted stock unit award or company performance stock unit award or otherwise in a compensatory transaction; |

| • | holders that own an equity interest in Parent following the Merger; |

| • | holders that hold their Shares through a bank, financial institution, or other entity, or a branch thereof, located, organized, or resident outside the United States; |

| • | holders that hold Series A Preferred Shares; and |

| • | holders who properly exercise appraisal rights with respect to their Shares. |

If a partnership, or another entity or arrangement treated as a partnership for U.S. federal income tax purposes, holds Shares, the U.S. federal income tax treatment of its partners or members generally will depend upon the status of the partner or member and the partnership’s activities. Accordingly, partnerships or other entities treated as partnerships for U.S. federal income tax purposes that hold Shares, and partners or members in those entities, are urged to consult their tax advisors regarding the specific U.S. federal income tax consequences to them of the Merger. This discussion does not address the tax consequences of acquisitions