Company: MCGAU
Filing Date: 2025-04-16
Form Type: S-1
Source: 0001213900-25-032483
Chunk: 301

Company: Yorkville Acquisition Corp.
Filing Date: 2025-04-16
Form: S-1
Chunk 301
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 treatment of the exercise or lapse of a warrant by a U.S. holder, as described under “— U.S. Holders — Exercise, Lapse or Redemption of a Warrant,” above, although to the extent a cashless exercise results in a taxable exchange, the consequences would be similar to those described in the preceding paragraphs above for a Non -U.S. holders gain on the sale or other disposition of our Class A ordinary shares and warrants. 193 Information Reporting and Backup Withholding Dividend payments with respect to our Class A ordinary shares and proceeds from the sale, exchange or redemption of our securities may be subject to information reporting to the IRS and possible U.S. backup withholding. Backup withholding will not apply, however, to a U.S. holder who furnishes a correct taxpayer identification number and makes other required certifications, or who is otherwise exempt from backup withholding and establishes such exempt status. A Non -U.S. holder generally will eliminate the requirement for information reporting and backup withholding by providing certification of its non -U.S. status, under penalties of perjury, on a duly executed applicable IRS Form W -8(together with appropriate attachments) or by otherwise establishing an exemption. Backup withholding is not an additional tax. Amounts withheld as backup withholding may be credited against a holder’s U.S. federal income tax liability, and a holder generally may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate claim for refund with the IRS and furnishing any required information. The U.S. federal income tax discussion set forth above is included for general information only and may not be applicable depending upon a holder’s particular situation. Holders are urged to consult their own tax advisors with respect to the tax consequences to them of the acquisition, ownership and disposition of our Class A Ordinary Shares and warrants, including the tax consequences under U.S. federal, state, local, estate, non -U .S. and other tax laws and tax treaties and the possible effects of changes in U.S. or other tax laws. 194

UNDERWRITING Subject to the terms and conditions set forth in the underwriting agreement, dated [], between us and Clear Street, we have agreed to sell to Clear Street, and Clear Street has agreed to purchase from us, the respective number of units shown opposite its name below:

| Underwriter      |     |  Number of 
      Units |
| Clear Street LLC |     | 15,000,000 |
| Total            |     | 15,000,000