Item 4. CONTROLS AND PROCEDURES.

Evaluation of Disclosure Controls and Procedures. Under the supervision and with the participation of the Company's management,

including the Chief Executive Officer and Chief Financial Officer, the Company evaluated its disclosure controls and procedures as defined

in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on this evaluation, the Chief Executive Officer and Chief Financial Officer

concluded that the Company's disclosure controls and procedures were effective as of September 30, 2025, and that the information

required to be disclosed by the Company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized,

and reported, within the time periods specified in the SEC's rules and forms, and that such information is accumulated and communicated

to management, including the Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding

required disclosure.

Changes in Internal Control Over Financial Reporting**.** During the quarter ended September 30, 2025, the Company continued to exit

from various transition service agreements with GE Aerospace primarily related to information technology systems that impact financial

reporting. Consequently, responsibility for execution of related internal controls transferred to the Company, including certain general

information technology controls in connection with information technology environment changes. Other than those discussed in the

preceding sentences, no change in the Company’s internal control over financial reporting occurred during the quarter ended September

30, 2025, that materially affected, or is reasonably likely to materially affect, the Company's internal control over financial reporting.

*Non-GAAP Financial Measure

2025 3Q FORM 10-Q 38

PART II

ITEM 1. LEGAL PROCEEDINGS**.** See Note 21 in the Notes to the consolidated and combined financial statements for information

relating to legal matters.