ARQ, Inc. entered into the Ninth Amendment to its Tax Asset Protection Plan (TAPP) with Computershare Trust Company, N.A. on April 15, 2026. The amendment extends the "Final Expiration Date" of the TAPP, which was originally established on May 5, 2017, and has been amended eight times previously. The new Final Expiration Date is set for the earlier of December 31, 2027, or December 31, 2026, if stockholder approval for the extension has not been obtained by the latter date. The TAPP is designed to protect the Company's valuable tax assets, such as Net Operating Losses (NOLs), from being limited under Sections 382 and 383 of the Internal Revenue Code due to potential ownership changes.