Company: CRAC
Filing Date: 2025-10-20
Form Type: POS462C
Source: 0001213900-25-100119
Chunk: 289

Company: Crown Reserve Acquisition Corp. I
Filing Date: 2025-10-20
Form: POS462C
Chunk 289
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, this discussion does not address the 177 potential application of the alternative minimum tax, the Medicare contribution tax, any aspect of U.S. federal non -incometax laws, such as gift or estate tax laws, state, local or non -U.S. tax laws or, except as discussed herein, any tax reporting obligations of a holder of our securities. We have not sought, and will not seek, a ruling from the IRS as to any U.S. federal income tax consequence described herein. The IRS may disagree with the discussion herein, and its determination may be upheld by a court. Moreover, there can be no assurance that future legislation, regulations, administrative rulings or court decisions will not adversely affect the accuracy of the statements in this discussion. As used herein, the term “U.S. Holder” means a beneficial owner of units, Class A ordinary shares, redeemable warrants, or Share Rights who or that is for U.S. federal income tax purposes: (i) an individual citizen or resident of the United States, (ii) a corporation (or other entity treated as a corporation for United States federal income tax purposes) that is created or organized (or treated as created or organized) in or under the laws of the United States, any state thereof or the District of Columbia, (iii) an estate the income of which is subject to United States federal income taxation regardless of its source or (iv) a trust if (A) a court within the United States is able to exercise primary supervision over the administration of the trust and one or more U.S. persons have the authority to control all substantial decisions of the trust, or (B) it has in effect under applicable U.S. Treasury regulations a valid election to be treated as a U.S. person. A “Non -U.S. Holder” is a beneficial owner of our securities that is neither a U.S. Holder nor a partnership or other pass -throughentity for U.S. federal income tax purposes. The U.S. federal income tax consequences specifically applicable to Non -U.S. Holders are described below under the heading “Non -U.S. Holders.” In addition, a “Non -U.S. Holder” generally does not include an individual who is present in the United States for 183 days or more in the taxable year of disposition. If you are such an individual, you should consult your tax advisor regarding the United States federal income tax consequences of the sale or other disposition of our securities. This discussion does not consider the tax treatment of