Company: KYIV
Filing Date: 2025-06-05
Form Type: F-4
Source: 0001213900-25-051575
Chunk: 183

Company: Kyivstar Group Ltd.
Filing Date: 2025-06-05
Form: F-4
Chunk 183
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 and such U.S. holder’s basis in the Kyivstar Group Ltd. Warrants deemed received should be equal to the U.S. holder’s basis in its Cohen Circle Warrants deemed transferred. If the Merger is described in Section 351(a) or Section 368 of the Code but it is determined that Section 367(a) of the Code applies to the transfer of Cohen Circle Ordinary Shares, then a U.S. holder would generally recognize gain (but not loss) to the extent that gain would have been recognized if such transfer did not qualify for non -recognitionunder Section 351(a) or Section 368 of the Code. In addition, a U.S. holder of Cohen Circle Ordinary Shares or Cohen Circle Warrants could be subject to adverse U.S. federal income tax consequences as a result of the Business Combination if the Cohen Circle is a passive foreign investment company within the meaning of Section 1297 of the Code at any time during a U.S. holder’s holding period of Cohen Circle Ordinary Shares or Cohen Circle Warrants. The summary above is qualified in its entirety by the more detailed discussion provided in the section entitled “ Certain Tax Considerations — U.S. Federal Income Tax Considerations.” We urge you to consult your tax advisors regarding the tax consequences to you of the Merger. 72 THE Extraordinary general MEETING OF COHEN CIRCLE This proxy statement/prospectus is being provided to Cohen Circle shareholders as part of a solicitation of proxies by the Cohen Circle Board for use at the extraordinary general meeting of Cohen Circle to be held on, 2025, and at any adjournment or postponement thereof. This proxy statement/prospectus contains important information regarding the extraordinary general meeting and the Proposals on which you are being asked to vote, and other information you may find useful in determining how to vote on the Proposals and voting procedures. This proxy statement/prospectus is being first mailed on or about, 2025 to all shareholders of record of Cohen Circle as of the Record Date for the extraordinary general meeting for Cohen Circle shareholders. On the Record Date, there wereshares of Cohen Circle Class A Ordinary Shares outstanding andshares of Cohen Circle Class B Ordinary Shares outstanding. Date, Time and Place of the Extraordinary General Meeting The extraordinary general meeting will be held on, 2025 at a.m., Eastern time, via live webcast atand at, or such other date, time and place to which such meeting may be adjourned or postponed, for the purpose of considering