The Internal Revenue Service (“IRS”) requires issuers to report certain corporate actions that affect the tax basis of its securities to stockholders and the IRS. As permitted by IRS rules, Enviri is making this Form 8937 available for informational purposes only. This Form 8937 is not intended to be, and should not be construed as, legal or tax advice to any particular stockholder. Stockholders are urged to consult their individual tax advisors regarding the particular consequences of any corporate action, including the applicability and effect of all US federal, state, local, and foreign tax laws.