DANA Inc

Note12. Commitments and Contingencies

Environmental liabilities — Accrued environmental liabilities were $13 at* March 31, 2026* and $14 at* December 31,* 2025. We consider the most probable method of remediation, current laws and regulations and existing technology in estimating our environmental liabilities.

Other legal matters — We are subject to various pending or threatened legal proceedings arising out of the normal course of business or operations. In view of the inherent difficulty of predicting the outcome of such matters, we cannot state the eventual outcome of these matters. However, based on current knowledge and after consultation with legal counsel, we believe that any liabilities that* mayresult from these proceedings willnot* have a material adverse effect on our liquidity, financial condition or results of operations.

Tariffs — In* February 2026,the U.S. Supreme Court issued a ruling invalidating certain tariffs previously imposed under the International Emergency Economic Powers Act (IEEPA). The U.S. Court of International Trade (CIT) has ordered the U.S. Customs and Border Protection (CBP) to refund the collected IEEPA tariffs. The administrative process for seeking refunds of IEEPA tariffs previously paid remains under development and CIT's order maybe subject to U.S. government challenge. Accordingly, there is uncertainty regarding our ability to obtain refunds for IEEPA tariffs previously paid, and as such we havenot* recorded an anticipated recovery of IEEPA tariffs paid, or any potential tariff-related refunds to certain of our OEM customers for which a contractual obligations exists, as of* March 31, 2026.*We will continue to monitor developments, including actions by CIT and CBP to establish and execute on a refund process and take appropriate actions when or if they become available.

Subsequent event — On* May 11, 2026,we entered into an agreement to purchasethree* U.S. manufacturing facilities that we currently lease for $89. The leases are classified as operating leases. The transaction is expected to close in thesecond quarter of2026.