Company: FGMCU
Filing Date: 2025-12-30
Form Type: S-4/A
Source: 0001104659-25-124947
Chunk: 133

Company: FG Merger II Corp.
Filing Date: 2025-12-30
Form: S-4/A
Chunk 133
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 and recommends that its stockholders vote “FOR” the BOXABL Business Combination Proposal and “FOR” the BOXABL Adjournment Proposal. The existence of financial and personal interests of one or more of BOXABL’s directors may result in a conflict of interest on the part of such director(s) between what he, she or they may believe is in the best interests of BOXABL, its stockholders and what he, she or they may believe is best for himself, herself or themselves in determining to recommend that BOXABL stockholders vote for the proposals. In addition, BOXABL’s officers have interests in the Business Combination that are different from, or in addition to (and which may conflict with), your interests as a BOXABL stockholder. When you consider the BOXABL Board of Directors’ recommendation of these proposals, you should keep in mind that BOXABL’s directors and officers have interests in the Business Combination that are different from, or in addition to (and which may conflict with), your interests as a BOXABL stockholder. These interests may influence BOXABL’s directors in making their recommendation that you vote in favor of these proposals. These interests were considered by the BOXABL Board of Directors when it approved the Business Combination. See the section entitled “ BOXABL Stockholder Proposal No. 1: The BOXABL Business Combination Proposal-Interests of BOXABL’s Directors and Executive Officers in the Business Combination” for a further discussion of these considerations. The BOXABL board of directors has approved each of the BOXABL Stockholder Proposals . The BOXABL board of directors recommends that BOXABL stockholders:

| ● | Vote “FOR” the BOXABL Business Combination Proposal; and |

| ● | Vote “FOR” the BOXABL Adjournment Proposal. |

U.S. Federal Income Tax Considerations The following is a summary of certain material U.S. federal income tax consequences to U.S. holders (as such term is defined below in “U.S. Federal Income Tax Considerations” ) of the Conversion, the redemption of FGMC Public Shares, and the Business Combination. For a detailed discussion of such consequences, see “ U.S. Federal Income Tax Considerations .” The Conversion The Conversion should qualify as a “reorganization” within the meaning of Section 368(a)(1)(F) of the Internal Revenue Code of 1986, as amended (the “Code”). If the Conversion so qualifies, then a U.S. holder of FGMC Public Shares generally would not be expected to recognize gain or loss upon the deemed exchange of