Core Viewpoint - Uniti Group Inc. and Windstream have received regulatory approval for their merger, expected to close around August 1, 2025, following prior approvals and stockholder consent [2][4]. Group 1: Merger Details - The merger will result in Uniti becoming an indirect, wholly owned subsidiary of Windstream Parent, Inc., which will be renamed "Uniti Group Inc." [4]. - The common stock of the newly formed Uniti Group Inc. is anticipated to be listed on the Nasdaq Global Market under the symbol "UNIT" starting around August 4, 2025 [4]. Group 2: Management Commentary - The CEO of Uniti expressed excitement about the merger, highlighting its potential to create a leading fiber provider and enhance connectivity for businesses and communities [3]. Group 3: Tax Implications - The merger is expected to be a taxable transaction for Uniti's stockholders, and the company has received a favorable private letter ruling from the IRS regarding certain tax consequences, which may lead to a step-up in the tax basis of some assets post-merger [5]. Group 4: Company Overview - Uniti is a real estate investment trust focused on acquiring and constructing critical communications infrastructure, owning approximately 147,000 fiber route miles and 8.8 million fiber strand miles across the U.S. as of March 31, 2025 [6].