Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 371

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 371
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 PROPOSAL.

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The existence of financial and personal interests of GigCapital7’s directors may result in a conflict of interest on the part of one or more of the directors between what he, she or they may believe is in the best interests of GigCapital7 and its shareholders and what he, she or they may believe is best for himself, herself or themselves in determining to recommend that shareholders vote for the proposals. In addition, the Sponsor and GigCapital7’s officers also have interests in the Business Combination that may conflict with your interests as a shareholder. See the section of this proxy statement/prospectus entitled “The Business Combination Proposal—Interests of Certain GigCapital7 Persons in the Business Combination” for a further discussion of these considerations.

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MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS FOR HOLDERS OF GIGCAPITAL7 SECURITIES AND DOMESTICATED GIGCAPITAL7 SECURITIES The following discussion is a summary of material U.S. federal income tax considerations (a) for U.S. Holders and Non-U.S.Holders (each as defined for purposes of this section below, and together, “ Holders”) of GigCapital7 Class A Ordinary Shares and Public Warrants (each, a “ GigCapital7 Security”) of the Domestication, (b) for Holders of GigCapital7 Class A Ordinary Shares that exercise their redemption rights in connection with the Business Combination, (c) for Holders of GigCapital7 Securities of the Merger and (d) of the ownership and disposition of Domesticated GigCapital7 Common Stock and Domesticated GigCapital7 Warrants (each, a “ Domesticated GigCapital7 Security”). With respect to the ownership and disposition of Domesticated GigCapital7 Securities, this discussion is limited to (x) Domesticated GigCapital7 Securities received in connection with the Domestication or the Merger and (y) Domesticated GigCapital7 Common Stock received upon the exercise of the Domesticated GigCapital7 Warrants. This section applies only to Holders that hold their GigCapital7 Securities and Domesticated GigCapital7 Securities as “capital assets” for U.S. federal income tax purposes (generally, property held for investment). This discussion does not address the U.S. federal income tax consequences (i) to the Sponsor or its affiliates or any other sponsor, officers or directors of GigCapital7, or (ii) to any person holding Founder Shares, Private Placement W