Company: CRAC
Filing Date: 2025-07-16
Form Type: S-1/A
Source: 0001213900-25-064764
Chunk: 274

Company: Crown Reserve Acquisition Corp. I
Filing Date: 2025-07-16
Form: S-1/A
Chunk 274
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 for U.S. federal income tax purposes, as the owner of the underlying Class A ordinary share and Share Rights components of the unit. As a result, the discussion below of the U.S. federal income tax consequences with respect to beneficial owners of Class A ordinary shares and Share Rights should also apply to beneficial owners of units (as the deemed owners of the underlying Class A ordinary shares and Share Rights that comprise the units). This discussion is limited to certain U.S. federal income tax considerations to beneficial owners of our securities who are initial purchasers of a unit pursuant to this offering and hold the unit and each component of the unit as capital assets within the meaning of Section 1221 of the U.S. Internal Revenue Code of 1986, as amended, or the Code. This discussion assumes that the Class A ordinary shares and Share Rights 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 consider all aspects of U.S. federal income taxation that may be relevant to the acquisition, ownership and disposition of our securities by a prospective investor in light of its particular circumstances. In addition, this discussion does not address the U.S. federal income tax consequences to holders that are subject to special rules, including, without limitation: •financial institutions or financial services entities; •broker -dealers; •taxpayers that are subject to the mark -to -marketaccounting rules; •tax -exemptentities; •governments or agencies or instrumentalities thereof; •insurance companies; •regulated investment companies; •real estate investment trusts; •expatriates or former long -termresidents of the United States; •persons that actually or constructively own five percent or more of our shares by vote or value; •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, hedging, conversion or other integrated or similar transaction; •U.S. Holders (as defined below) whose functional currency is not the U.S. dollar; •our sponsor, founders, officers or directors, S corporations; •controlled foreign corporations; or •passive foreign investment companies. The discussion below is based upon the provisions of the Code, the Treasury regulations prom