Company: BAYAU
Filing Date: 2025-12-01
Form Type: DEF 14A
Source: 0001493152-25-025486
Chunk: 49

Company: Bayview Acquisition Corp
Filing Date: 2025-12-01
Form: DEF 14A
Chunk 49
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 nevertheless choose to liquidate on the Termination Date.

Notwithstanding the foregoing, pursuant to our Existing Charter, a Public Shareholder, together with any affiliate of such Public Shareholder or any other person with whom such Public Shareholder is acting in concert or as a “group” (as defined in Section 13(d)(3) of the Exchange Act), will be restricted from redeeming its Public Shares with respect to more than an aggregate of 15% of the Public Shares, without the Company’s consent. Accordingly, if a Public Shareholder, alone or acting in concert or as a group, seeks to redeem more than 15% of the Public Shares, then any such shares in excess of that 15% limit would not be redeemed for cash.

Please see the section titled “ Extraordinary General Meeting—Redemption Rights” for more information on how to exercise your redemption rights.

| 23 |

U.S. Federal Income Tax Considerations for Shareholders Exercising Redemption Rights

The following is a discussion of U.S. federal income tax considerations generally applicable to U.S. Holders (as defined below) that elect to have their Public Shares redeemed for cash if the Extension Amendment Proposal is approved. This discussion applies only to Public Shares that are held as capital assets for U.S. federal income tax purposes (generally, property held for investment). This discussion does not describe all of the U.S. federal income tax consequences that may be relevant to holders in light of their particular circumstances or status and generally does not discuss the tax consequences that may apply to a holder subject to special rules under U.S. federal income tax law, including:

| ● | the                                                                                                                                     
 Sponsors or our directors and officers;                                                                                                 |
| ● | financial                                                                                                                               
 institutions or financial services entities;                                                                                            |
| ● | broker-dealers;                                                                                                                         |
| ● | taxpayers                                                                                                                               
 that are subject to the mark-to-market method of accounting;                                                                            |
| ● | tax-exempt                                                                                                                              
 entities;                                                                                                                               |
| ● | governments                                                                                                                             
 or agencies or instrumentalities thereof;                                                                                               |
| ● | insurance                                                                                                                               
 companies;                                                                                                                              |
| ● | regulated                                                                                                                               
 investment companies or real estate investment trusts;                                                                                  |
| ● | expatriates                                                                                                                             
 or former long-term residents of the United States;                                                                                     |
| ● | persons                                                                                                                                 
 that actually or constructively own five percent or more of our voting shares or five percent or more of the total value of all classes 
 of our