Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 291

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 291
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 Prospective investors are urged to consult their own tax advisors regarding the foreign financial
asset and other reporting obligations and their application to an investment in our units, ordinary shares and warrants.

Non-U.S. Holders

This section applies to you if
you are a “Non-U.S. Holder.” As used herein, the term “Non-U.S. Holder” means a beneficial owner of our units,
ordinary shares or warrants that is for United States 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; |

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but generally does not include an individual who
is present in the United States for 183 days or more in the taxable year of the disposition of our units, ordinary shares or warrants.
If you are such an individual, you should consult your own tax advisor regarding the United States federal income tax consequences to
you of the acquisition, ownership and disposition of our securities.

Dividends (including, as described
under “— U.S. Holders — Possible Constructive Distributions” above, constructive distributions treated
as dividends) paid or deemed paid to a Non-U.S. Holder in respect of our ordinary shares generally will not be subject to United States
federal income tax, unless the dividends are effectively connected with the Non-U.S. Holder’s conduct of a trade or business within
the United States (and, if required by an applicable income tax treaty, are attributable to a permanent establishment or fixed base that
such Non-U.S. Holder maintains in the United States). In addition, a Non-U.S. Holder generally will not be subject to United States federal
income tax on any gain attributable to a sale or other disposition of our ordinary shares or warrants unless such gain is effectively
connected with its conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, is attributable
to a permanent establishment or fixed base that such Non-U.S. Holder maintains in the United States).

Dividends (including, as described
under “— U.S. Holders — Possible Constructive Distributions” above, constructive distributions treated
as dividends) and gains that are effectively connected with the Non-U.S. Holder’s conduct of a trade or business in the United
States (and