Company: IBACR
Filing Date: 2025-09-10
Form Type: DEFR14A
Source: 0001641172-25-027042
Chunk: 32

Company: IB Acquisition Corp.
Filing Date: 2025-09-10
Form: DEFR14A
Chunk 32
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 with Section 9.1(a), any amendment is made to this Amended and Restated Articles (a) to modify the substance or timing of the Corporation’s obligation to redeem 100% of the Offering Shares if the Corporation has not consummated an initial business combination by September 28, 2025 (which may be extended by the Corporation monthly for six (6) additional months (ultimately until March 28, 2026) or (b) with respect to any other material provisions of this Amended and Restated Articles relating to stockholders’ rights or pre-initial business combination activity, the Public Stockholders shall be provided with the opportunity to redeem their Offering Shares upon the approval of any such amendment, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest not previously released to the Corporation to pay its franchise and income taxes, divided by the number of then outstanding Offering Shares; provided, however, that any such amendment will be voided, and this Article IXwill remain unchanged, if any stockholders who wish to redeem are unable to redeem due to the Redemption Limitation.

| Annex A-2 |

IN WITNESS WHEREOF, IB Acquisition Corp. has caused this Amendment to the Amended and Restated Articles to be duly executed in its name and on its behalf by an authorized officer as of this 9th day of September 2025.

| IB                
 ACQUISITION CORP. |                   |
| By:               |                   |
| Name:             | Al                
 Lopez             |
| Title:            | Chief             
 Executive Officer |

| Annex A-3 |

Annex B

<div align='center'>AMENDMENT

TO THE

INVESTMENT MANAGEMENT TRUST AGREEMENT</div>

This Amendment No. 1 (this “Amendment”), dated as of September [__], 2025, to the Investment Management Trust Agreement (the “Trust Agreement”) is made by and between IB Acquisition Corp. (the “Company”) and Continental Stock Transfer & Trust Company, as trustee (“Trustee”). All terms used but not defined herein shall have the meanings assigned to them in the Trust Agreement.

WHEREAS, the Company and the Trustee entered into the Trust Agreement on March 25, 2024;

WHEREAS, Section 1(i) of the Trust Agreement sets forth the terms that govern the liquidation of the Trust Account under the circumstances described therein; and

WHEREAS, at a special meeting of the