Company: BIPC
Filing Date: 2025-01-29
Form Type: POS AM
Source: 0001193125-25-015663
Chunk: 14

Company: Brookfield Infrastructure Corp
Filing Date: 2025-01-29
Form: POS AM
Chunk 14
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 renamed Brookfield Infrastructure Corporation) became the successor issuer under Rule 12g-3(a) of the Exchange Act to the former Brookfield Infrastructure Corporation, which was renamed Brookfield
Infrastructure Holdings Corporation (“BIHC” or “Old BIPC”) and Old BIPC’s class A exchangeable subordinate voting shares (the “Old BIPC Shares”) were delisted. The purpose of the Arrangement
was to allow our company to maintain the benefits of its business structure, while addressing proposed amendments to the Income Tax Act (Canada) that were expected to result in additional costs to our company if no action was taken. In connection
with the Arrangement, among other things, (i) holders of Old BIPC Shares, other than members of the Brookfield Group (as defined below), received exchangeable shares in exchange for their Old BIPC Shares on a one-for-one basis; (ii) Brookfield Corporation and its subsidiaries (the “Brookfield Group”) transferred its 13,012,789 Old BIPC Shares to Old BIPC in exchange for class A.2 exchangeable
non-voting shares of Old BIPC (“ClassA.2 Shares”) on a one-for-one basis; (iii) the Old
BIPC Shares were delisted; and (iv) the exchangeable shares were listed on the NYSE and the TSX. The Class A.2

1

Shares are exchangeable by the Brookfield Group into exchangeable shares or LP units on a one-for-one basis. In
connection with the Arrangement, our company issued approximately 119 million exchangeable shares in exchange for Old BIPC Shares. The exchangeable shares issued in exchange for Old BIPC Shares under the Arrangement were exempt from
registration under the Securities Act pursuant to Section 3(a)(10) thereof.

For additional information, please refer to the BIPC
Annual Report, the BIPC Interim Report, the BIPC Circular and the other documents filed by BIPC that are incorporated herein by reference.

Brookfield Infrastructure Partners L.P.

The Partnership is a Bermuda exempted limited partnership that was formed on May 21, 2007, under the
provisions of the Exempted Partnerships Act 1992 of Bermuda, as amended, and the Limited Partnership Act 1883 of Bermuda, as amended. The Partnership’s head and registered office is located at 73 Front Street, 5th Floor, Hamilton
HM 12, Bermuda, and its telephone number at that address is +1