Company: GIGGU
Filing Date: 2025-09-29
Form Type: 425
Source: 0001193125-25-221783
Chunk: 95

Company: GigCapital7 Corp.
Filing Date: 2025-09-29
Form: 425
Chunk 95
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 program, agreement or other arrangement other than the Company Incentive Plan that
would be deemed a Company Benefit Plan as of the date hereof, (C) increase the cash compensation or bonus opportunity of any employee, officer, director or other individual service provider, (D) take any action to materially amend or waive
any performance or vesting criteria or to accelerate the time of payment or vesting of any compensation or benefit payable by the Company or any of the Company’s Subsidiaries other than as provided under this Agreement, (E) hire or engage
any new employee or individual independent contractor if such new employee or individual independent contractor will receive annual base cash compensation in excess of $150,000, (F) terminate the employment or engagement of any employee or
individual independent contractor with an annual base cash compensation in excess of $150,000 other than for cause, or (G) enter into any written waiver of any restrictive covenants applying to any current or former employee or individual
independent contractor;

(vi) enter into or amend or extend any collective bargaining agreement or similar labor agreement, or recognize
or certify any labor union, labor organization, or group of employees of the Company as the bargaining representative for any employees of the Company;

(vii) (A) make, change or rescind any material election relating to Taxes, (B) commence, settle or compromise any claim, suit,
litigation, proceeding, arbitration, investigation, audit, controversy or other Legal Proceeding relating to a material amount of Taxes, (C) file any amended income Tax or other material Tax Return, (D) surrender or allow to expire any
right to claim a refund of a material amount of Taxes,

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(E) change (or request to change) any method of accounting for Tax purposes, (F) waive or extend any statute of limitations in respect of a period within which an assessment or reassessment
of income Taxes or other material Taxes may be issued or in respect of any income Taxes or other material Tax attribute that would give rise to any claim or assessment of Taxes of or with respect to the Company, (G) enter into any
“closing agreement” as described in Section 7121 of the Code or any other agreement or arrangement with any Governmental Authority, (H) enter into any Tax indemnity agreement, Tax sharing agreement or Tax allocation agreement
or similar agreement, arrangement or practice (excluding customary commercial Contracts entered into in the ordinary course of business the primary purpose of which is not the sharing