Company: MCGAU
Filing Date: 2025-04-16
Form Type: S-1
Source: 0001213900-25-032483
Chunk: 283

Company: Yorkville Acquisition Corp.
Filing Date: 2025-04-16
Form: S-1
Chunk 283
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 of the underlying Class A ordinary shares and warrants that constitute the units). This discussion applies only to securities that are held as capital assets for U.S. federal income tax purposes, is applicable only to holders who purchased units in this offering and assumes any distributions on our ordinary shares will be paid in U.S. dollars. This discussion is based on the Code and administrative pronouncements, judicial decisions and final, temporary and proposed Treasury regulations as of the date hereof, changes to any of which subsequent to the date of this prospectus may affect the tax consequences described herein. This discussion does not address any aspect of state, local or non -U.S. taxation, or any U.S. federal taxes other than income taxes (such as gift and estate taxes). This discussion does not describe all of the tax consequences that may be relevant to you in light of your particular circumstances, including the alternative minimum tax, the Medicare tax on certain investment income and the different consequences that may apply if you are subject to special rules that apply to certain types of investors, such as: •our founders, the sponsor, or its officers, directors or affiliates; •banks, financial institutions, or financial services entities; •insurance companies; •dealers or traders subject to a mark -to -marketmethod of accounting with respect to the securities; •persons holding the securities as part of a “straddle,” hedge, integrated transaction or similar transaction; •U.S. holders (as defined below) whose functional currency is not the U.S. dollar; •S corporations, partnerships or other pass -throughentities for U.S. federal income tax purposes; •U.S. holders owning or considered as owning 10 percent or more of our voting shares or 5 percent or more of the total value of our shares; and •individual retirement accounts or other tax -deferredaccounts; •persons required to accelerate the recognition of any our securities as a result of such income being recognized on an applicable financial statement; •regulated investment companies; •real estate investment trusts; •expatriates or former long -termresidents of the United States; •persons that acquired our securities pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation or in connection with services; •controlled foreign corporations; •passive foreign investment companies; •governments or agencies or instrumentalities thereof; and •tax -exemptentities. 185 This discussion does not consider the tax treatment of entities or arrangements treated as partnerships or other pass -throughentities or persons