Company: COPL-UN
Filing Date: 2025-04-23
Form Type: S-1/A
Source: 0001829126-25-002866
Chunk: 323

Company: Copley Acquisition Corp
Filing Date: 2025-04-23
Form: S-1/A
Chunk 323
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 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-market method of accounting with respect to the securities; |

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| ● | 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-through entities 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-deferred accounts; |

| ● | 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-term residents 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-exempt entities. |

This discussion does not consider the tax treatment of entities or arrangements treated as partnerships or other pass-through entities or persons who hold our securities through such entities or arrangements. If you are a partnership or other pass-through entity for U.S. federal income tax purposes, the U.S. federal income tax treatment of your partners will generally depend on the status of the partners and your activities. Partnerships or other pass-through entities holding our securities and partners in such partnerships or other pass-through entities are urged to consult their own tax advisors.

THIS DISCUSSION IS ONLY A SUMMARY OF CERTAIN UNITED STATES FEDERAL INCOME TAX CONSIDERATIONS ASSOCIATED WITH THE ACQUISITION, OWNERSHIP AND DISPOSITION OF OUR SECURITIES. THE UNITED STATES FEDERAL INCOME TAX TREATMENT OF THE PROSPECTIVE INVESTOR IN OUR SECURITIES MAY BE AFFECTED BY MATTERS NOT DISCUSSED HERE