Item 2.06 Material Impairments.

On January 10, 2022, the management of Wabash National Corporation (the "Company") completed its review and approval of the Company's plan for rebranding as "Wabash." As part of the planning process, the Company assessed its usage of trade names and brand names in connection with the Company's long-term growth strategy as One Wabash. Under the plan as approved, the Company no longer plans to use certain trade names or brand names, and will predominantly use Wabash (or variations thereof) to refer to the Company. The decision will result in non-cash impairment charges of approximately $28 million in the Company's fourth quarter 2021 results related to trade name and trademark intangible assets associated with the Company's non-Wabash trade names or brand names. Going forward, the Company anticipates a reduction in related amortization expense in fiscal year 2022 results of operations of approximately $2.5 million, which is expected to increase fiscal year 2022 diluted earnings per share by approximately $0.04 per share. The Company does not expect any material future cash expenditures related to these impairments.

Forward-Looking Statements

This Current Report on Form 8-K ("Current Report") contains certain forward-looking statements as defined by the Private Securities Litigation Reform Act of 1995. Forward-looking statements convey the Company's current expectations or forecasts of future events. All statements contained in this Current Report other than statements of historical fact are forward-looking statements. These forward-looking statements include, among other things, all statements regarding the Company's plan to no longer use certain trade names or brand names, impairment charges related to trade name and trademark intangible assets, and the Company's expectation for related material future cash expenditures. These and the Company's other forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from those implied by the forward-looking statements. Without limitation, these risks and uncertainties include a continued or prolonged shutdown or reduction of our operations, substantially reduced customer orders or sales volumes and supply disruptions due to the coronavirus (COVID-19) outbreak, the continued integration of Supreme into the Company's business, adverse reactions to the transaction by customers, suppliers or strategic partners, uncertain economic conditions including the possibility that customer demand may not meet our expectations, increased competition, reliance on certain customers and corporate partnerships, risks of customer pick-up delays, shortages and costs of raw materials including the impact of tariffs or other international trade developments, risks in implementing and sustaining improvements in the Company's manufacturing operations and cost containment, dependence on industry trends and timing, supplier constraints, labor costs and availability, customer acceptance of and reactions to pricing changes and costs of indebtedness. Readers should review and consider the various disclosures made by the Company in this Current Report and in the Company's reports to its stockholders and periodic reports on Forms 10-K and 10-Q.

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