Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 409

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 409
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 appropriate manner in which Domesticated GigCapital7 Stock received in the Merger should be allocated among different blocks of Hadron Energy Stock. Gain or loss recognized by a U.S. Holder with respect to Hadron Energy Stock in the Merger generally will be capital gain or loss and will be long-term capital gain or loss if such U.S. Holder has a holding period of more than one (1) year in such Hadron Energy Stock at the time of the Merger. Long-term capital gain of non-corporateU.S. Holders (including individuals) generally is taxed at reduced U.S. federal income tax rates. The deductibility of capital losses is subject to limitations. A U.S. Holder’s tax basis in the Domesticated GigCapital7 Stock received in the Merger generally would be equal to the fair market value thereof as of the Effective Time, and the U.S. Holder’s holding period in such Domesticated GigCapital7 Stock generally would begin on the day following the Merger. U.S. Holders of Hadron Energy Stock are urged to consult their tax advisors regarding the tax consequences to them of the Merger in light of their particular circumstances under applicable U.S. federal, state, local and non-U.S.tax laws.

| II. | NON-U.S. HOLDERS |

As used in this section, a “ Non-U.S.Holder” is a beneficial owner of Hadron Energy Stock who or that is for U.S. federal income tax purposes:

| • |     | a non-resident alien individual, other than certain former citizens and residents of the United States subject to U.S. tax as expatriates; |

| • |     | a foreign corporation; or |

| • |     | an estate or trust that is not a U.S. Holder. |

Subject to the discussion of “U.S. real property holding corporations” below, the Merger is not expected to result in any U.S. federal income tax consequences to a Non-U.S.Holder that receives Domesticated GigCapital7 Stock in exchange for Hadron Energy Stock in the Merger, if the Merger qualifies as a “reorganization” within the meaning of Section 368(a) of the Code. If the Merger fails to qualify as a “reorganization” within the meaning of Section 368(a) of the Code, a Non-U.S.Holder generally is not expected to be subject to U.S. federal income or withholding tax in respect of any gain such Non-U.S.Holder recognizes as a result of