Company: LGN
Filing Date: 2025-07-15
Form Type: DRS/A
Source: 0000950123-25-006399
Chunk: 23

Company: Legence Corp.
Filing Date: 2025-07-15
Form: DRS/A
Chunk 23
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 losses and reduced gains may reduce the amount of tax that we would otherwise be required to pay in the future. Prior 
 to the completion of this offering, we will enter into a Tax Receivable Agreement with the TRA Members. This agreement generally provides for the payment by us to the TRA Members of 85% of the net cash savings, if any, in U.S. federal, state and    
 local income tax that we (a) actually realize with respect to taxable periods ending after this offering or (b) are deemed to realize in the event the Tax Receivable Agreement terminates early at our election, as a result of our breach or           
 upon a change of control (as defined under the Tax Receivable Agreement, which includes certain mergers, asset sales and other forms of business combinations and certain changes to the composition of our board of directors) with respect to any      
 taxable periods ending on or after such early termination event, in each case, as a result of (i) our allocable share of existing tax basis acquired in connection with this offering and increases to such allocable share of existing tax basis;       
 (ii) our utilization of certain tax attributes of the Blocker Entities; (iii) Basis Adjustments; and (iv) certain additional tax benefits arising from payments made under the Tax Receivable Agreement. We will retain                                  |

13

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83

| the benefit of the remaining 15% of these cash savings, if any. If the Tax Receivable Agreement terminates early, we could be required to make a substantial, immediate lump-sum payment. “Certain Relationships and Related Party Transactions—Tax Receivable Agreement” contains more information. |

| Listing and trading symbol | We intend to list our Class A Common Stock on the Nasdaq under the symbol “LGN.” |

The information above excludes shares of Class A Common Stock reserved for issuance under our omnibus incentive plan that we intend to adopt in connection with the completion of this offering. Unless otherwise indicated, this prospectus reflects:

| • |     | an initial public offering price of $   per share, which is the midpoint of the estimated price range 
 set forth on the cover of this prospectus;                                                            |

| • |     | no exercise by the underwriters of their over-allotment option to purchase up to     additional                        
 shares of Class A Common Stock from us and