Home BancShares : IRS Form 8337 - Mountain Commerce Bancorp, Inc.
HOMB
Published on 04/30/2026 at 04:12 pm EDT
(December 2017}
Department oi the Treasury internal Revenue Serlice
° Reporting Issuer
Report of organizational Actions Afiecting Basis of Securities
¥• See separate instructions.
OMB No. 1545-0123
1 Issuer's name
Home BancShares, Inc.
3 Name of contact for additional information 4 Telephone No. of contact
Jennifer C. Flo d, Chief Accountin Officer 501 339-2929
6 Number and street (or P.O. box if mail is not delivered to street address) of contact
71-0682831
5 Email address of contact
JFlo d9homebancshares.com
City, town, or post office, state, and ZIP code of contact
719 Harkrider Street, Suite 100
Date of action
Classification and description
Oonwa ,Arkansas 72032
4/J/2026
CUSIP number 11 Serial number(s)
Exchan e of Mountain Commerce Bancor , Inc. stock for Home BancShares, Inc. stock
12 Ticker symbol 13 Account number(s)
436893200 N/A HOMB N/A
° - Organizational Action Attach additional statemenls if needed. See back of form for additional questions.
Describe the organizational action and, if applicable, the date of the action or the date against which shareholders' ownership is measured for the action • on A 2026 Ho e BancSha es nc Ho e a en o Ac u s t on b nc Ac u s on Sub co e ed s acquisition of Mountain Commerce Bancorp, Inc. ("MCBI"), pursuant to that certain Agreement and Plan of Merqer dated December 7, 2025
(the "Agreement"), whereby, pursuant to an integrated plan, Acquisition Sub merged with and into MCBI in a reverse merqer immediately followed bY the second-step merqer of MCBI with and into Home. Under the Aqreement, Home issued approximately 5.42 million shares of its common stock in exchange for all outstandinq shares of MCBI common stock.
Pursuant to the Aqreement, each MCBI shareholder received 0.85 shares of Home common stock for each MCBI share owned at the time of the merqer. Cash was paid in lieu of fractional shares. April 1, 2026 is the date for measuring each MCBI shareholder's interest. For purposes of cashpayments in lieu of fractional shares, Home's common stock was valued based on its volume-weighted averaqe closinq price on the New York Stock Exchanqe for the 20 tradinq days endinq on the third business day prior to closinq (March 27, 2026).
Describe the quantitative effect of the organizational action on the basis of the security in the hands of a U.S. taxpayer as an adjustment per share or as a percentage of old basis ¥'" The aqqreqate basis in the Home share(s) received in the exchanqe qenerally will equal (i) the
aqqreqate basis in the correspondinq MCBI share(s) that were surrendered in the exchanqe, (ii) reduced by the basis allocated to the fractional shares, if any.
Describe the calculation of the change in basis and the data that supports the calculation, such as the market values of securities and the
V£t!U£-It' FI d£t!£2* For each snare of MCBI stock owned on the closing date, a former MCBI shareholder received 0.85 shares of Home common stock. A former MCBI shareholder's aqqreqate basis in the Home shares received equals that shareholder's aqqreqate basis in the stock surrendered in the merqer. To compute the basis in the share(s) of Home stock received in the merqer, a former MCBI shareholder would divide the basis in the correspondinq MCBI share(s) surrendered by 0.85 (the number of Home shares received in the merqer for each share of MCBI). The former MCBI shareholder's aqqreqate basis in the Home shares received is then reduced by the amount of basis allocated to the fractional shares received by such former MCBI shareholder
For Paperwork Reduction Act Notice, see the separate Instructions. Cat. No. 37752P Form 8937 (12-2017)
Form 8937 (12-2017) Page 2
eds O an a o a A t on co n
List the applicable Internal Revenue Code section(s) and subsection(s) upon which the tax treatment is based ¥• Sections 354(a), 356, 368(a/, 358, and 1223(1) of the Internal Revenue Code provide for the results described on Lines 15 and 16 above.
Can any resulting loss be recognized? ¥• Loss will qenerally not be recoqnized by any MCBI shareholder.
If the shareholders have dif£erinq bases with respect to the MCBI common stock exchanqed, the shareholders should consult with their tax advisor in order to correctly compute the basis of the Home common stock received ursuant to the merqer.
Any information disclosed in tnis report should not be considered, used or relied upon as tax advice on the tax treatment of the transaction, and each shareholder of Home common stock should consult their tax advisor as to the resultinq tax consequences of the transaction.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign
Here signature Oate K
Print o name ¥• J nifer C. Flo d, CPA Title ¥• Chief Accountin Officer
Paid Fint/Type preparer's name
Preparer CamdenM. Westbrook
Pr rer's signature
Date
/ 4
Check PTIN
self-employed o34 3510
Use Only Firm's name ¥• Mitchell, Williams, Seli , Gates, & Wood ard, P.L.L.C. Firm's EIN ¥• 71-0261429
Firm's address ¥• 425 W. Capitol Avenue, Suite 1800, Little Rock, Arkansas 7220a Phone no. (501)688-8800
Send Form 8937 (including accompanyinq statements) to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0054
Disclaimer
Home BancShares Inc. published this content on April 30, 2026, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on April 30, 2026 at 20:11 UTC.