Company: GDSTR
Filing Date: 2025-08-05
Form Type: S-4/A
Source: 0001213900-25-071731
Chunk: 189

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-08-05
Form: S-4/A
Chunk 189
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redaccounts; •expatriates or former long -termresidents of the United States; •subchapter S corporations, partnerships or other pass -throughentities or investors in such entities; •dealers or traders in securities, commodities or currencies; •grantor trusts; •persons subject to the alternative minimum tax; •U.S. persons whose “functional currency” is not the U.S. dollar; •persons who received shares of Goldenstone Public Shares or Infintium Common Stock through the issuance of restricted stock under an equity incentive plan or through a tax -qualifiedretirement plan or otherwise as compensation; •persons who own (directly or through attribution) 5% or more (by vote or value) of the outstanding shares of Goldenstone Public Shares or Infintium Common Stock, or, after the business combination, the issued New Infintium Common Stock (excluding treasury shares); 94 •holders holding Goldenstone Public Shares or Infintium Common Stock as a position in a “straddle,” as part of a “synthetic security” or “hedge,” as part of a “conversion transaction,” or other integrated investment or risk reduction transaction; •controlled foreign corporations, passive foreign investment companies, or foreign corporations with respect to which there are one or more United States shareholders within the meaning of Treasury Regulation Section 1.367(b) -3(b)(1)(ii); or •the Sponsor or its affiliates. As used in this proxy statement/prospectus, the term “U.S. Holder” means a beneficial owner of Goldenstone Public Shares or Infintium Common Stock that is, for U.S. federal income tax purposes: •an individual who is a citizen or resident of the United States; •a corporation (or other entity that is classified as a corporation for U.S. federal income tax purposes) that is created or organized in or under the laws of the United States or any State thereof or the District of Columbia; •an estate the income of which is subject to U.S. federal income tax regardless of its source; or •a trust (i) if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more U.S. persons have the authority to control all substantial decisions of the trust, or (ii) that has a valid election in effect under applicable Treasury Regulations to be treated as a U.S. person for U.S. federal income tax purposes. A “Non -U.S. Holder” means a beneficial owner of Goldenstone Public