# EDGAR Filing Document

**Accession Number:** 0001515156
**File Stem:** 0001515156-26-000047
**Filing Date:** 2026-4
**Character Count:** 18218
**Document Hash:** 3e0642aca8d5543a9b133eccb36a36fa
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001515156-26-000047.hdr.sgml**: 20260417

**ACCESSION NUMBER**: 0001515156-26-000047

**CONFORMED SUBMISSION TYPE**: 8-A12B/A

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260417

**DATE AS OF CHANGE**: 20260417

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Arq, Inc.
- **CENTRAL INDEX KEY:** 0001515156
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS CHEMICAL PRODUCTS [2890]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 275472457
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-A12B/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-37822
- **FILM NUMBER:** 26872064

**BUSINESS ADDRESS:**
- **STREET 1:** 8051 E. MAPLEWOOD AVE., STE 210
- **CITY:** GREENWOOD VILLAGE
- **STATE:** CO
- **ZIP:** 80111
- **BUSINESS PHONE:** 720-598-3500

**MAIL ADDRESS:**
- **STREET 1:** 8051 E. MAPLEWOOD AVE., STE 210
- **CITY:** GREENWOOD VILLAGE
- **STATE:** CO
- **ZIP:** 80111

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Advanced Emissions Solutions, Inc.
- **DATE OF NAME CHANGE:** 20110311

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**FORM 8-A/A**

**(Amendment No. 9)**

**FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES**

**PURSUANT TO SECTION 12(b) OR 12(g) OF**

**THE SECURITIES EXCHANGE ACT OF 1934**

**<u>ARQ, INC.</u>**

(Exact name of registrant as specified in its charter)

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| | |
|:---|:---|
| **Delaware** | **27-5472457** |
| (State of incorporation or organization) | (I.R.S. Employer Identification no.) |
| **8051 E. Maplewood Avenue, Suite 210, Greenwood Village, CO** | **80111** |
| (Address of principal executive offices) | (Zip Code) |

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Securities to be registered pursuant to Section 12(b) of the Act:

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| | |
|:---|:---|
| Title of each class<br>to be so registered | Name of each exchange on which<br>each class is to be registered |
| **Rights to Purchase Series B Junior Participating Preferred Stock** | **Nasdaq Global Market** |

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| | |
|:---|:---|
| If this form relates to the registration of a class of securities pursuant to Section 12(b) of the Exchange Act and is effective pursuant to General Instruction A.(c) or (e), check the following box. ⌧ | If this form relates to the registration of a class of securities pursuant to Section 12(g) of the Exchange Act and is effective pursuant to General Instruction A.(d) or (e), check the following box.&nbsp;&nbsp;&nbsp;&nbsp;◻ |

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| | |
|:---|:---|
| Securities Act registration statement file number to which this form relates:  | **Not Applicable** |
| | (if applicable) |

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If this form relates to the registration of a class of securities concurrently with a Regulation A offering, check the following box. ◻

Securities to be registered pursuant to Section 12(g) of the Act:

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| |
|:---|
| **None** |
| (Title of Class) |

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**ARQ, INC.**

**INFORMATION REQUIRED IN REGISTRATION STATEMENT**

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| | |
|:---|:---|
| **Item 1.** | **Description of Registrant's Securities to be Registered.** |

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On April 15, 2026, Arq, Inc. (the "Company") entered into the Ninth Amendment to Tax Asset Protection Plan (the "Ninth Amendment") between the Company and Computershare Trust Company, N.A. (the "Rights Agent") that amends the Tax Asset Protection Plan dated May 5, 2017, as amended (the "TAPP") between the Company and the Rights Agent.

The Ninth Amendment amends the definition of "Final Expiration Date" under the TAPP to extend the duration of the TAPP and makes associated changes in connection therewith. Pursuant to the Ninth Amendment, the Final Expiration Date shall be the close of business on the earlier of (i) December 31, 2027 or (ii) December 31, 2026 if stockholder approval has not been obtained prior to such date.

The rights issued pursuant to the TAPP are in all respects subject to and governed by the provisions of the TAPP, as amended. Copies of the TAPP (including the amendments thereto) and the Ninth Amendment are available free of charge from the Company. A copy of the TAPP was previously filed as Exhibit 4.1 to the Company's Current Report on Form 8-K filed on May 8, 2017. A copy of the First Amendment to Tax Asset Protection Plan was previously filed as Exhibit 4.2 to the Company's Current Report on Form 8-K filed on April 11, 2018. A copy of the Second Amendment to Tax Asset Protection Plan was previously filed as Exhibit 4.3 to the Company's Current Report on Form 8-K filed on April 11, 2019. A copy of the Third Amendment to Tax Asset Protection Plan was previously filed as Exhibit 4.4 to the Company's Current Report on Form 8-K filed on April 9, 2020. A copy of the Fourth Amendment to Tax Asset Protection Plan was previously filed as Exhibit 4.5 to the Company's Current Report on Form 8-K filed on April 13, 2021. A copy of the Fifth Amendment to Tax Asset Protection Plan has been filed as Exhibit 4.6 to the Company's Current Report on Form 8-K filed on March 16, 2022. A copy of the Sixth Amendment to Tax Asset Protection Plan has been filed as Exhibit 4.7 to the Company's Current Report on Form 8-K filed on April 14, 2023. A copy of the Seventh Amendment to Tax Asset Protection Plan has been filed as Exhibit 4.1 to the Company's Current Report on Form 8-K filed on April 16, 2024. A copy of the Eighth Amendment to Tax Asset Protection Plan has been filed as Exhibit 4.1 to the Company's Current Report on Form 8-K filed on April 11, 2025. A copy of the Ninth Amendment to Tax Asset Protection Plan has been filed as Exhibit 4.1 to the Company's Current Report on Form 8-K filed on April 17, 2026. The foregoing descriptions of the TAPP, as amended, and the Ninth Amendment do not purport to be complete and are qualified in their entirety by reference to the full text of such exhibits and to the Company's Registration Statement on Form 8-A filed on May 8, 2017 (as amended on April 6, 2018, April 5, 2019, April 8, 2020, April 9, 2021, March 15, 2022, April 13, 2023, April 15, 2024, April 8, 2025, and April 15, 2026), which are incorporated by reference herein.

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| | |
|:---|:---|
| **Item 2.** | **Exhibits.** |

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The following exhibits are filed as a part of this Registration Statement:

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 3.1 | <u>[Certificate of Designation, Preferences, and Rights of Series B Junior Participating Preferred Stock of Advanced Emissions Solutions, Inc. (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K (File No. 001-37822) filed by Advanced Emissions Solutions, Inc. with the SEC on May 8, 2017).](https://www.sec.gov/Archives/edgar/data/1515156/000151515617000038/ex31adescertificateofdesig.htm)</u> |
| 4.1 | <u>[Tax Asset Protection Plan dated as of May 5, 2017, by and between the Company and Computershare Trust Company N.A., as rights agent, which includes as Exhibit B the Form of Rights Certificate (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K (File No. 001-37822) filed by Advanced Emissions Solutions, Inc. with the SEC on May 8, 2017).](https://www.sec.gov/Archives/edgar/data/1515156/000151515617000038/ex41adestaxassetprotection.htm)</u> |
| 4.2 | <u>[First Amendment to Tax Asset Protection Plan, dated as of April 6, 2018 by and between the Company and Computershare Trust Company, N.A., as rights agent (incorporated by reference to Exhibit 4.2 to the Current Report on Form 8-K (File No. 001-37822) filed on April 11, 2018).](https://www.sec.gov/Archives/edgar/data/1515156/000151515618000043/exhibit42-firstamendmentta.htm)</u> |
| 4.3 | <u>[Second Amendment to Tax Asset Protection Plan, dated as of April 5, 2019 by and between the Company and Computershare Trust Company, N.A., as rights agent (incorporated by reference to Exhibit 4.3 to the Current Report on Form 8-K (File No. 001-37822) filed on April 11, 2019).](https://www.sec.gov/Archives/edgar/data/1515156/000151515619000035/exhibit43-secondamendmentt.htm)</u> |
| 4.4 | <u>[Third Amendment to Tax Asset Protection Plan, dated as of April 8, 2020 by and between the Company and Computershare Trust Company, N.A., as rights agent (incorporated by reference to Exhibit 4.4 to the Current Report on Form 8-K (File No. 001-37822) filed on April 9, 2020).](https://www.sec.gov/Archives/edgar/data/1515156/000151515620000035/exhibit44-thirdamendmentta.htm)</u> |
| 4.5 | <u>[Fourth Amendment to Tax Asset Protection Plan, dated as of April 9, 2021 by and between the Company and Computershare Trust Company, N.A., as rights agent (incorporated by reference to Exhibit 4.5 to the Current Report on Form 8-K (File No. 001-37822) filed on April 13, 2021).](https://www.sec.gov/Archives/edgar/data/1515156/000151515621000027/ex45-fourthamendmenttotaxa.htm)</u> |
| 4.6 | <u>[Fifth Amendment to Tax Asset Protection Plan, dated as of March 15, 2022 by and between the Company and Computershare Trust Company, N.A., as rights agent (incorporated by reference to Exhibit 4.6 to the Current Report on Form 8-K (File No. 001-37822) filed on March 16, 2022).](https://www.sec.gov/Archives/edgar/data/0001515156/000151515622000012/ex46-fifthamendmenttotaxas.htm)</u> |
| 4.7 | <u>[Sixth Amendment to Tax Asset Protection Plan, dated as of April 13, 2023 by and between the Company and Computershare Trust Company, N.A., as rights agent (incorporated by reference to Exhibit 4.7 to the Current Report on Form 8-K (File No. 001-37822) filed on April 14, 2023).](https://www.sec.gov/Archives/edgar/data/1515156/000151515623000047/ex47-sixthamendmenttotaxas.htm)</u> |
| 4.8 | <u>[Seventh Amendment to Tax Asset Protection Plan, dated as of April 15, 2024 by and between the Company and Computershare Trust Company, N.A., as rights agent (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K (File No. 001-37822) filed on April 16, 2024).](https://www.sec.gov/Archives/edgar/data/1515156/000151515624000073/ex41-seventhamendmenttotax.htm)</u> |
| 4.9 | <u>[Eighth Amendment to Tax Asset Protection Plan, dated as of April 8, 2025 by and between the Company and Computershare Trust Company, N.A., as rights agent (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K (File No. 001-37822) filed on April 11, 2025).](https://www.sec.gov/Archives/edgar/data/1515156/000151515625000038/ex41-eighthamendmenttotaxa.htm)</u> |
| 4.10 | <u>[Nin](ex410-ninthamendmenttotaxa.htm)[th Amendment to Tax Asset Protection Plan, dated as of](ex410-ninthamendmenttotaxa.htm)[April](ex410-ninthamendmenttotaxa.htm)[15](ex410-ninthamendmenttotaxa.htm)[, 202](ex410-ninthamendmenttotaxa.htm)[6](ex410-ninthamendmenttotaxa.htm)[by and between the Company and Computershare Trust Company, N.A., as rights agent](ex410-ninthamendmenttotaxa.htm)</u>\* |

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\*&nbsp;&nbsp;&nbsp;&nbsp;– Filed or furnished herewith.

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**SIGNATURE**

Pursuant to the requirements of Section 12 of the Securities Exchange Act of 1934, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereto duly authorized.

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| | | |
|:---|:---|:---|
| | ARQ, INC. | ARQ, INC. |
| Date: April 17, 2026 | By: | /s/ Robert Rasmus |
|  |  | Robert Rasmus |
|  |  | Chief Executive Officer |

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## Exhibit 4.10

**Exhibit 4.10**

**NINTH AMENDMENT TO**

**TAX ASSET PROTECTION PLAN**

This NINTH AMENDMENT TO TAX ASSET PROTECTION PLAN (this "<u>Amendment</u>") is entered into as of April 15, 2026, by and between Arq, Inc. (formerly Advanced Emissions Solutions, Inc.), a Delaware corporation (the "<u>Company</u>"), and Computershare Trust Company, N.A., a federally chartered trust company (the "<u>Rights Agent</u>"). All capitalized terms used herein and not otherwise defined herein shall have the meaning(s) ascribed to them in that certain Tax Asset Protection Plan dated as of May 5, 2017, by and between the Company and the Rights Agent, as amended by the First Amendment to Tax Asset Protection Plan, dated as of April 6, 2018, the Second Amendment to Tax Asset Protection Plan, dated as of April 5, 2019, the Third Amendment to Tax Asset Protection Plan, dated as of April 8, 2020, the Fourth Amendment to Tax Asset Protection Plan, dated as of April 9, 2021, the Fifth Amendment to Tax Asset Protection Plan, dated as of March 15, 2022, the Sixth Amendment to Tax Asset Protection Plan, dated as of April 13, 2023, the Seventh Amendment to Tax Asset Protection Plan, dated as of April 15, 2024, and the Eighth Amendment to Tax Asset Protection Plan, dated as of April 8, 2025 (collectively, the "<u>TAPP</u>").

**RECITALS**

WHEREAS, the Company and the Rights Agent are parties to the TAPP; and

WHEREAS, pursuant to Section 26 of the TAPP, the Company and the Rights Agent desire to amend the TAPP as set forth in this Amendment.

**AGREEMENT**

NOW, THEREFORE, in consideration of the promises and the mutual agreements herein set forth, the parties hereto hereby agree as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.<u>Amendment of Section 1(w)</u>. The definition of "Final Expiration Date" set forth in Section 1(w) of the TAPP is hereby amended and restated to read in its entirety as follows:

"(w) "<u>Final Expiration Date</u>" shall mean the Close of Business on the earlier of (i) December 31, 2027 or (ii) December 31, 2026 if Stockholder Approval has not been obtained prior to such date."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.<u>Amendment of Exhibit B (Form of Rights Certificate)</u>. The introductory paragraph of Exhibit B to the TAPP is hereby deleted and replaced with the following:

"NOT EXERCISABLE AFTER THE EARLIER OF (I) DECEMBER 31, 2027 OR (II) DECEMBER 31, 2026 IF STOCKHOLDER APPROVAL HAS NOT BEEN OBTAINED PRIOR TO SUCH DATE, OR SUCH EARLIER DATE AS PROVIDED BY THE TAX ASSET PROTECTION PLAN. THE RIGHTS ARE SUBJECT TO REDEMPTION AND EXCHANGE AT THE OPTION OF THE COMPANY, ON THE TERMS SET FORTH IN THE TAX ASSET PROTECTION PLAN. UNDER CERTAIN CIRCUMSTANCES AS SET FORTH IN THE TAX ASSET PROTECTION PLAN, RIGHTS THAT ARE OR WERE BENEFICIALLY OWNED BY AN ACQUIRING PERSON OR ANY AFFILIATE OR ASSOCIATE OF AN ACQUIRING PERSON (AS SUCH TERMS ARE DEFINED IN THE TAX ASSET PROTECTION PLAN) MAY BECOME NULL AND VOID."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.<u>Amendment of Exhibit C (Summary of Rights)</u>. Exhibit C to the TAPP is hereby amended in that the section titled "Expiration" is hereby deleted and replaced with the following:

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*"Expiration.* The Rights and the Plan will expire on the earlier of (i) the Close of Business on the earlier of (a) December 31, 2027 or (b) December 31, 2026 if Stockholder Approval has not been obtained prior to such date, (ii) the time at which the Rights are redeemed pursuant to the Plan, (iii) the time at which the Rights are exchanged in full pursuant to the Plan, (iv) the effective date of the repeal of both Section 382 and Section 383 of the Internal Revenue Code, or any successor provisions or replacement provisions, if the Board determines that the Plan is no longer necessary for the preservation of Tax Benefits or (v) the beginning of a taxable year of the Company for which the Board determines that the Company has or will have no Tax Benefits."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.<u>Agreement as Amended</u>. The term "Agreement" as used in the TAPP shall be deemed to refer to the TAPP as amended. Except as set forth herein, the TAPP shall remain in full force and effect and otherwise shall be unaffected hereby, and each of the Company and the Rights Agent shall continue to be subject to its terms and conditions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.<u>Severability</u>. If any term, provision, covenant or restriction of this Amendment is held by a court of competent jurisdiction or other authority to be invalid, void or unenforceable, the remainder of the terms, provisions, covenants and restrictions of this Amendment shall remain in full force and effect and shall in no way be affected, impaired or invalidated; <u>provided</u>, <u>however</u>, that if such excluded terms, provisions, covenants or restrictions shall adversely affect the rights, immunities, liabilities, duties, responsibilities or obligations of the Rights Agent, the Rights Agent shall be entitled to resign immediately.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.<u>Governing Law</u>. This Amendment shall be deemed to be a contract made under the laws of the State of Delaware and for all purposes shall be governed by and construed in accordance with the laws of such State applicable to contracts made and to be performed entirely within such State.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.<u>Counterparts</u>. This Amendment may be executed in any number of counterparts and each of such counterparts shall for all purposes be deemed to be an original, and all such counterparts shall together constitute but one and the same instrument. A facsimile or .pdf signature delivered electronically shall constitute an original signature for all purposes.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.<u>Descriptive Headings</u>. Descriptive headings of the several Sections of this Amendment are inserted for convenience only and shall not control or affect the meaning or construction of any of the provisions hereof.

[*Signature Page Follows*]

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&nbsp;&nbsp;&nbsp;&nbsp;IN WITNESS WHEREOF, each of the parties hereto has caused this Amendment to be duly executed as of the date first above written.

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| | |
|:---|:---|
| **ARQ, INC.** | **ARQ, INC.** |
| By: | /s/ Robert Rasmus |
|  | Name: Robert Rasmus |
|  | Title: Chief Executive Officer |
| **COMPUTERSHARE TRUST COMPANY, N.A.** | **COMPUTERSHARE TRUST COMPANY, N.A.** |
| By: | /s/ Patrick Hayes |
|  | Name: Patrick Hayes |
|  | Title: Manager, Client Management |

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**&nbsp;&nbsp;&nbsp;&nbsp;**

<br>