Company: SATLW
Filing Date: 2025-10-16
Form Type: 424B5
Source: 0001437749-25-031167
Chunk: 60

Company: Satellogic Inc.
Filing Date: 2025-10-16
Form: 424B5
Chunk 60
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 other beneficial owners; |

| • | qualified retirement plans, individual retirement accounts or other tax-deferred accounts; and |

| • | “qualified foreign pension funds,” as defined in Section 897(1)(2) of the Code, and entities all of the interests of which are held by qualified foreign pension funds. |

If an entity or arrangement is treated as a partnership for U.S. federal income tax purposes, the tax treatment of the persons treated as partners will generally depend on the status of the partners, the activities of the partnership and certain determinations made at the partner level. Accordingly, partnerships (or other entities or arrangements treated as partnerships for U.S. federal income tax purposes) and the persons treated as partners in such partnerships (or such other entities or arrangements) should consult their own tax advisors regarding the U.S. federal income tax consequences to them relating to the matters discussed below.

For purposes of this discussion, a “U.S. holder” is a beneficial owner of shares of Class A Common Stock and/or Warrants 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 taxable as a corporation for U.S. federal income tax purposes) organized in or under the laws of the United States, 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 |

| • | an entity treated as a trust that (1) is subject to the primary supervision of a U.S. court and the control of one or more “United States persons” (within the meaning of Section 7701(a)(30) of the Code) or (2) was in existence on August 20, 1996 and has a valid election in effect to be treated as a United States person for U.S. federal income tax purposes. |

Also, for purposes of this discussion, a “non-U.S. holder” is any beneficial owner of Class A Common Stock and/or Warrants who or that is neither a U.S. holder nor an entity or arrangement classified as a partnership for U.S. federal income tax purposes.

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The discussion below is based upon the provisions of the Code, the Treasury regulations promulgated thereunder and administrative and judicial interpretations thereof, all as of the date hereof. Those authorities may be repealed, revoked, modified or