Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 403

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 403
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older, taxed as described above under “— 2. Sale, Taxable Exchange or Other Taxable Disposition of Domesticated GigCapital7 Securities”. Non-U.S.Holders should consult their tax advisors regarding the tax consequences of the exercise, lapse, or redemption of Domesticated GigCapital7 Warrants.

| 4. | Possible Constructive Distributions |

Similar with the Public Warrants, the terms of each Domesticated GigCapital7 Warrant provide for an adjustment to the number of shares of Domesticated GigCapital7 Common Stock for which the Domesticated GigCapital7 Warrant may be exercised or to the exercise price of the Domesticated GigCapital7 Warrant in certain events. An adjustment which has the effect of preventing dilution generally is not a taxable event. A Non-U.S.Holder of the Domesticated GigCapital7 Warrants would, however, be treated as receiving a constructive distribution from Domesticated GigCapital7 if, for example, the adjustment increases the Non-U.S.Holder’s proportionate interest in Domesticated GigCapital7’s assets or earnings and profits (for example, through an increase in the number of shares of Domesticated GigCapital7 Common Stock that would be obtained upon exercise or through a decrease in the exercise price of the Domesticated GigCapital7 Warrant), which adjustment may be made as a result of a distribution of cash or other property, such as other securities, to the holders of shares of Domesticated GigCapital7 stock, or as a result of the issuance of a stock dividend to holders of shares of Domesticated GigCapital7 stock, in each case, which is taxable to the holders of such stock as a distribution. Any constructive distribution received by a Non-U.S.Holder would be subject to U.S. federal income tax (including any applicable withholding) in the same manner as if such Non-U.S.Holder received a corporate distribution from Domesticated GigCapital7 equal to the fair market value of such increased interest without any corresponding receipt of cash, the U.S. federal income tax consequences of which are described above under “ —D. Tax Consequences of Ownership and Disposition of Domesticated GigCapital7 Securities—1. Taxation of Distributions”.

| E. | Information Reporting and Backup Withholding |

Information returns will be filed with the IRS in connection with payments of distributions and the proceeds from a sale or other disposition of Domesticated GigCapital7 Securities. A Non-U.S.Holder may have to comply with certification procedures to establish that it is not a U.S. person in