Company: UAC
Filing Date: 2025-12-03
Form Type: S-1
Source: 0001493152-25-025837
Chunk: 240

Company: United Acquisition Corp. I
Filing Date: 2025-12-03
Form: S-1
Chunk 240
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 that the Class A ordinary shares and warrants will trade separately and that any distributions made (or deemed made) by us on our Class A ordinary shares and any consideration received (or deemed received) by a holder in consideration for the sale or other disposition of our securities will be in U.S. dollars.

This discussion is a summary only and does not describe all of the tax consequences that may be relevant to the acquisition, ownership and disposition of a unit by a prospective investor in light of its particular circumstances, including but not limited to, the alternative minimum tax, the Medicare tax on net investment income and the different consequences that may apply to investors that are subject to special rules under U.S. federal income tax laws, including but not limited to:

| ● | banks,                                                 
 financial institutions or financial services entities; |

| ● | broker-dealers; |

| ● | taxpayers                                                    
 that are subject to the mark-to-market tax accounting rules; |

| ● | tax-exempt 
 entities;  |

| ● | governments                               
 or agencies or instrumentalities thereof; |

| ● | insurance                                                                   
 companies; individual retirements accounts and other tax-deferred accounts; |

| ● | regulated             
 investment companies; |

| ● | real                      
 estate investment trusts; |

| 162 |

| ● | expatriates                                         
 or former long-term residents of the United States; |

| ● | persons                                                                                    
 that actually or constructively own five percent or more (by vote or value) of our shares; |

| ● | persons                                                                                       
 that acquired our securities pursuant to an exercise of employee share options, in connection 
 with employee share incentive plans or otherwise as compensation;                             |

| ● | persons                                                                                         
 that hold our securities as part of a straddle, constructive sale, hedge, wash sale, conversion 
 or other integrated or similar transaction;                                                     |

| ● | persons                                                                         
 that are subject to the “applicable financial statement” accounting rules under 
 Section 451 of the Code;                                                        |

| ● | U.S.                                                                         
 Holders (as defined below) whose functional currency is not the U.S. dollar; |

| ● | controlled            
 foreign corporations; |

| ● | passive                           
 foreign investment companies; and |

| ● | partnerships                                                                               
 (or entities or arrangements classified as partnerships or other pass-through entities for 
 U.S. federal income tax purposes) and any beneficial owners of such partnerships.          |

Moreover, the discussion below