Company: IBACR
Filing Date: 2025-08-29
Form Type: PRE 14A
Source: 0001641172-25-025976
Chunk: 32

Company: IB Acquisition Corp.
Filing Date: 2025-08-29
Form: PRE 14A
Chunk 32
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 of the Public Stockholders (including the right to receive further liquidating distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the remaining stockholders and the Board in accordance with applicable law, dissolve and liquidate, subject in each case to the Corporation’s obligations under the NRS to provide for claims of creditors and other requirements of applicable law.

| 6. | The                                                                                          
 text of Section 9.7 of Article IX is hereby amended and restated to read in full as follows: |

Additional Redemption Rights. If, in accordance with Section 9.1(a), any amendment is made to this Amended and Restated Articles (a) to modify the substance or timing of the Corporation’s obligation to redeem 100% of the Offering Shares if the Corporation has not consummated an initial business combination by September 28, 2025 (which may be extended by the Corporation monthly for up to [____] additional months (ultimately until as late as [_______] 28, 2026) or (b) with respect to any other material provisions of this Amended and Restated Articles relating to stockholders’ rights or pre-initial business combination activity, the Public Stockholders shall be provided with the opportunity to redeem their Offering Shares upon the approval of any such amendment, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest not previously released to the Corporation to pay its franchise and income taxes, divided by the number of then outstanding Offering Shares; provided, however, that any such amendment will be voided, and this Article IXwill remain unchanged, if any stockholders who wish to redeem are unable to redeem due to the Redemption Limitation.

| Annex A-2 |

IN WITNESS WHEREOF, IB Acquisition Corp. has caused this Amendment to the Amended and Restated Articles to be duly executed in its name and on its behalf by an authorized officer as of this [__] day of September 2025.

| IB                
 ACQUISITION CORP. |                   |
| By:               |                   |
| Name:             | Al                
 Lopez             |
| Title:            | Chief             
 Executive Officer |

| Annex A-3 |

Annex B

<div align='center'>AMENDMENT

TO THE

INVESTMENT MANAGEMENT TRUST AGREEMENT</div>

This Amendment No. 1 (this “Amendment”), dated as