Company: SPEG
Filing Date: 2025-07-15
Form Type: 424B4
Source: 0001213900-25-064326
Chunk: 301

Company: Silver Pegasus Acquisition Corp.
Filing Date: 2025-07-15
Form: 424B4
Chunk 301
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 STATE, LOCAL, AND NON -UNITEDSTATES TAX LAWS. Allocation of Purchase Price and Characterization of a Unit No statutory, administrative or judicial authority directly addresses the treatment of a unit or any instrument similar to a unit for United States federal income tax purposes, and therefore, that treatment is not entirely clear. The acquisition of a unit should be treated for United States federal income tax purposes as the acquisition of one Class A ordinary share and one right to receive one -tenthof one Class A ordinary share, and we intend to treat the acquisition of a unit in such manner. By purchasing a unit, you agree to adopt such treatment for United States federal income tax purposes. For United States federal income tax purposes, each holder of a unit must allocate the purchase price paid by such holder for such unit between the one Class A ordinary share and the right to receive one -tenthof one Class A ordinary share based on the relative fair market value of each at the time of issuance. Under U.S. federal income tax law, each investor must make his or her own determination of such value based on all the relevant facts and circumstances. Therefore, we strongly urge each investor to consult his or her tax advisor regarding the determination of value for these purposes. The price allocated to each Class A ordinary share and the right to receive one -tenthof one Class A ordinary share should be the holder’s initial tax basis in such share or right. Any disposition of a unit should be treated for United States federal income tax purposes as a disposition of the Class A ordinary share and one right to receive one -tenthof one Class A ordinary share comprising the unit, and the amount realized on the disposition should be allocated between the Class A ordinary share and one right to receive one -tenthof one Class A ordinary share based on their respective fair market values (as determined by each such unit holder based on all the relevant facts and circumstances) at the time of disposition. The separation of the Class A ordinary share and the right to receive one -tenthof one Class A ordinary share comprising a unit and the combination of ten rights into a single Class A ordinary share should not be a taxable event for United States federal income tax purposes. The foregoing treatments of the units, Class A ordinary shares and public rights and a holder’s purchase price allocation are not binding on the IRS or the courts. Because there are no authorities that directly address instruments that are similar to the units, no assurance can be given that the IRS or the courts will agree with the characterization described above