Company: FVN
Filing Date: 2025-04-14
Form Type: DRS/A
Source: 0001829126-25-002616
Chunk: 235

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-04-14
Form: DRS/A
Chunk 235
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’s Sponsor shares, including the conversion of all private rights |     |             |  1,766,400 |     |             |  1,766,400 |
| Future Vision’s shares issued in the Business Combination                      |     |             |  9,950,250 |     |             |  9,950,250 |
| New VIWO’s Weighted average shares outstanding of ordinary shares              |     |             | 18,127,900 |     |             | 12,377,900 |

<div align='center'>142</div>

<div align='center'>MATERIAL UNITED STATES FEDERAL INCOME TAX CONSIDERATIONS</div>

U.S. Federal Income Tax Considerations

The following discussion is a summary of U.S. federal income tax considerations for U.S. Holders and Non-U.S. Holders (each as defined below, and together, “holders”) of (i) the exercise of redemption rights by U.S. Holders (as defined below) of Future Vision Ordinary Shares, and (ii) the ownership and disposition of New VIWO Ordinary Shares after the Business Combination.

This section applies only to holders that hold Future Vision securities, or as applicable, VIWO securities and, after the completion of the Business Combination, New VIWO securities, as “capital assets” within the meaning of Section 1221 of the Code (generally, property held for investment). This discussion does not discuss all aspects of U.S. federal income taxation that may be relevant to holders in light of their particular circumstances or status including:

| ● | financial institutions or financial services entities;                                                                                                                                                                                                                           |
| ● | broker-dealers;                                                                                                                                                                                                                                                                  |
| ● | taxpayers that are subject to the mark-to-market accounting rules;                                                                                                                                                                                                               |
| ● | tax-exempt entities;                                                                                                                                                                                                                                                             |
| ● | governments or agencies or instrumentalities thereof;                                                                                                                                                                                                                            |
| ● | insurance companies;                                                                                                                                                                                                                                                             |
| ● | regulated investment companies or real estate investment trusts;                                                                                                                                                                                                                 |
| ● | expatriates or former long-term residents of the United States;                                                                                                                                                                                                                  |
| ● | persons that actually or constructively own five percent or more of our voting shares or five percent or more of the total value of all classes of our shares, or following the Business Combination, will own five percent or more of the shares of New VIWO, by vote or value; |
| ● | persons that acquired our securities pursuant to an exercise of employee share options,