Company: QXO-PB
Filing Date: 2025-04-18
Form Type: 424B5
Source: 0001140361-25-014566
Chunk: 69

Company: QXO, Inc.
Filing Date: 2025-04-18
Form: 424B5
Chunk 69
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 higher or lower than the amounts accrued for those claims, and insurance or indemnification rights may be insufficient or unavailable to protect Beacon against all loss exposures. Beacon’s reputation could be negatively affected by publicity resulting from adverse outcomes in legal proceedings or governmental investigations.

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TABLE OF CONTENTS

CERTAIN MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS FOR NON-U.S. HOLDERS The following is a discussion of certain material U.S. federal income tax considerations relating to the acquisition, ownership and disposition of our Common Stock by Non-U.S. Holders (as defined below) that purchase our Common Stock pursuant to this offering. Except as expressly provided below, this discussion applies only to Non-U.S. Holders that hold such Common Stock as a capital asset within the meaning of Section 1221 of the Code (generally, property held for investment). For purposes of this discussion, a Non-U.S. Holder is a beneficial owner of our Common Stock that, for U.S. federal income tax purposes, is not treated as any of the following:

| • | an individual citizen or resident individual of the United States, as determined for U.S. federal income tax purposes; |

| • | a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) created or organized under the laws of a jurisdiction 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 taxation regardless of its source; |

| • | a trust, if it (i) is subject to the primary supervision of a court within the United States and that has one or more U.S. fiduciaries who have the authority to control all substantial decisions of the trust or (ii) has a valid election in effect under applicable U.S. Treasury regulations to be treated as a U.S. person; or |

| • | a partnership (including any entity or arrangement that is treated as a partnership or other pass-through entity for U.S. federal income tax purposes). |

If an entity or arrangement treated as a partnership or other pass-through entity for U.S. federal income tax purposes holds our Common Stock, the tax treatment of a partner or other owner will generally depend upon the status of the partner (or other owner) and the activities of the entity. If you are a partner (or other owner) of a partnership or other pass-through entity that acquires our Common Stock, you are