Re: Collapsing Canadian Entities? PRIVILEGED AND CONFIDENTIAL

--0000000000000938230627d5872f Content-Type: multipart/alternative; boundary="0000000000000938200627d5872e" --0000000000000938200627d5872e Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Hi Michael, Thanks for your reply. I sent it to our attorney and he answered with the following - Thanks Tammi. Technically, AmalCo is an amalgamation of all subsidiaries so all prior liabilities will continue. AmalCo will be issued a new tax and corporate number. However, HCA will have the option of selecting one of the existing tax numbers of one of the subsidiaries. Your external accountants will understand this and can assist. *Sincerely,* *Tammi Franzese* Senior Corporate Paralegal | *TheKey*tammi.franzese@thekey.com 813.521.5269 [image: TheKey] On Tue, Nov 26, 2024 at 1:42=E2=80=AFPM Michael Jichetti wrote: > Hi > > Hope all is well. Also if you are creating a new entity we are most likel= y > going to need a new tax ID number as well as a new BL number. Thank you > > *Michael Jichetti* > > Head of Tax > > Email: Michael.Jichetti@thekey.com > > > > [image: TheKey] > > > On Tue, Nov 26, 2024 at 1:37=E2=80=AFPM Geraldine Nath > wrote: > >> Tammi: >> >> >> >> A meeting early next week to plan will be great. *I=E2=80=99ll be on po= int to >> work with all the finance teams to assess the impacts*. To your >> questions: >> >> >> >> - None of the operating entities have commercial financing or other >> loans. That said they do have amounts owed internally to/from each o= ther >> as well as U.S. TheKey entities. We can handle collapsing this from = an >> accounting perspective. Not sure if the attorney needs to know more,= let >> me know. >> >> >> >> *gerri nath* >> >> Chief Accounting Officer, TheKey >> >> Mobile: 561-879-0132 >> >> >> >> >> >> *From:* Tammi Franzese >> *Sent:* Tuesday, November 26, 2024 11:27 AM >> *To:* Geraldine Nath ; Nina Kani > nkani@thekey.com> >> *Cc:* Nina Kani ; Michael Jichetti > michael.jichetti@thekey.com>; Natalie Cahoone ; >> Timothy Thomas ; Steve Koyanagi >> *Subject:* Re: Collapsing Canadian Entities? PRIVILEGED AND CONFIDENTIAL >> >> >> >> Hi Gerri, >> >> >> >> Here's the update - >> >> >> >> Outside counsel is targeting completion for 12/31/24. Some of the timing >> depends on different provincial governments, but they think it's possibl= e. >> If he thinks it'll be delayed, our attorney will advise right away. >> >> >> >> @Nina Kani @Geraldine Nath >> @Timothy Thomas Below are some tasks and questions. (We >> need to reply to our attorney asap on these to meet this target date) >> >> >> >> THEKEY REBRAND FOR ALL CAN. ENTITIES - >> >> This amalgamation will be an opportunity to implement the long-overdue >> rebrand for HCA in Canada. As you know, some of the Canadian entities ha= ve >> =E2=80=9CTheKey=E2=80=9D DBAs, although many of the legal names remain a= ssociated with HCA. *If >> you would like to rebrand the consolidated operating entity under =E2=80= =9CTheKey=E2=80=9D >> banner, can