Company: RAIN
Filing Date: 2025-04-25
Form Type: 424B3
Source: 0001213900-25-035587
Chunk: 189

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-25
Form: 424B3
Chunk 189
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 on the sale of the shares of stock in respect of which such extraordinary dividend is paid as a long-term capital loss
to the extent of the extraordinary dividends received that qualify for the reduced dividend tax rate described above.

U.S. Holders should consult their own tax advisor regarding the availability
of the reduced dividend tax rate or the dividends-received deduction in light of their particular circumstances.

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Sale, Exchange or Other Disposition of Shares of Class A Common Stock

A U.S. Holder generally will recognize capital gain or loss upon a
sale, exchange or other taxable disposition of shares of Class A Common Stock. Any such capital gain or loss generally will be long-term
capital gain or loss if the U.S. Holder’s holding period for the shares of Class A Common Stock so disposed of exceeds one year.
Long-term capital gains recognized by non-corporate U.S. Holders will be eligible to be taxed at reduced rates. The deductibility of capital
losses is subject to limitations.

Generally, the amount of gain or loss recognized by a U.S. Holder is
an amount equal to the difference between (i) the sum of the amount of cash and the fair market value of any property received in such
disposition and (ii) the U.S. Holder’s adjusted tax basis in its shares of Class A Common Stock so disposed of. A U.S. Holder’s
adjusted tax basis in its the Company securities generally will equal the U.S. Holder’s acquisition cost, subject to certain adjustments.

Non-U.S. Holders

As used in this prospectus, a “non-U.S. Holder” is a beneficial
owner (other than a partnership or entity or arrangement treated as a partnership for U.S. federal income tax purposes) of Class A Common
Stock who or that is not a U.S. Holder. The following describes U.S. federal income tax considerations to a non-U.S. Holder relating to
the ownership and disposition of shares of Class A Common Stock.

Distributions on the Class A Common Stock

In general, distributions with respect to the Class A Common Stock
will be subject to tax as dividends to the extent paid out of the Company’s current or accumulated earnings and profits, as determined
under U.S. federal income tax principles. Such income will be includible in the gross income of a non-U.S. Holder as ordinary income on
the day actually or constructively received by such holder. To the extent that the amount of any distribution exceeds