Company: FGMCU
Filing Date: 2025-12-30
Form Type: S-4/A
Source: 0001104659-25-124947
Chunk: 311

Company: FG Merger II Corp.
Filing Date: 2025-12-30
Form: S-4/A
Chunk 311
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 BOXABL Adjournment Proposal is not conditioned upon any other proposal.Recommendation of the BOXABL Board of DirectorsTHE BOXABL BOARD OF DIRECTORS RECOMMENDS THAT BOXABL STOCKHOLDERS VOTE “FOR” THE APPROVAL OF THE BOXABL ADJOURNMENT PROPOSAL.The existence of financial and personal interests of one or more of BOXABL’s directors may result in a conflict of interest on the part of such director(s) between what he, she or they may believe is in the interests of BOXABL and what he, she or they may believe is best for himself, herself or themselves in determining to recommend that BOXABL stockholders vote for the proposals. In addition, BOXABL’s officers have interests in the Business Combination that are different from, or in addition to (and which may conflict with), your interests as a BOXABL stockholder. When you consider the BOXABL board of directors’ recommendation of these proposals, you should keep in mind that BOXABL’s directors and officers have interests in the Business Combination that are different from, or in addition to (and which may conflict with), your interests as a BOXABL stockholder. These interests may influence BOXABL’s directors in making their recommendation that you vote in favor of these proposals. These interests were considered by the BOXABL board of directors when it approved the Business Combination. See the section entitled “BOXABL Stockholder Proposal No. 1: The BOXABL Business Combination Proposal-Interests of BOXABL’s Directors and Executive Officers in the Business Combination” for a further discussion of these considerations.​

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U.S. FEDERAL INCOME TAX CONSIDERATIONS The following is a discussion of certain material U.S. federal income tax considerations for U.S. holders and Non-U.S. holders (each as defined below) of (i) FGMC Public Shares who are treated as exchanging their shares in FGMC organized as a Nevada corporation (“ FGMC Nevada”) for shares in FGMC upon its conversion to a Texas corporation (“ FGMC Texas”) pursuant to the Conversion, (ii) FGMC Public Shares that elect to have their FGMC Public Shares redeemed for cash if the Business Combination is completed, and (iii) BOXABL Common Stock who exchange their BOXABL Common Stock for Combined Company Common Stock in the Business Combination. This discussion applies only to U.S. holders and Non-U.S. holders that hold FGMC Public Shares or BOXABL Common Stock, as the case may be, as “capital assets” within the meaning of