Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 276

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 276
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 limited to:

| ● | banks, financial institutions or financial services entities; |

| ● | broker-dealers; |

| ● | taxpayers that are subject to the mark-to-market tax accounting 
 rules;                                                          |

| ● | tax-exempt entities; |

| ● | governments or agencies or instrumentalities thereof; |

| ● | insurance companies; |

| ● | regulated investment companies; |

| ● | real estate investment trusts; |

| ● | expatriates or former long-term residents of the United States; |

| ● | except as specifically provided below, persons that actually                 
 or constructively own five percent or more (by vote or value) of our shares; |

| ● | persons that acquired our securities pursuant to an exercise                                               
 of employee share options, in connection with employee share incentive plans or otherwise as compensation; |

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| ● | persons that hold our securities as part of a straddle, constructive           
 sale, hedge, wash sale, conversion or other integrated or similar transaction; |

| ● | U.S. Holders (as defined below) whose functional currency 
 is not the U.S. dollar;                                   |

| ● | controlled foreign corporations; |

| ● | passive foreign investment companies; and |

| ● | partnerships (or entities or arrangements classified as partnerships                                                 
 or other pass-through entities for U.S. federal income tax purposes) and any beneficial owners of such partnerships. |

If a partnership (or other entity
or arrangement classified as a partnership or other pass-through entity for United States federal income tax purposes) is the beneficial
owner of our securities, the United States federal income tax treatment of a partner, member or other beneficial owner in such partnership
or other pass-through entity generally will depend on the status of the partner, member or other beneficial owner and the activities
of the partnership or other pass-through entity. If you are a partner, member or other beneficial owner of a partnership or other pass-through
entity holding our securities, you are urged to consult your own tax advisor regarding the tax consequences of the acquisition, ownership
and disposition of our securities.

Moreover, the discussion below
is based upon the provisions of the Code, the Treasury regulations promulgated thereunder and administrative and judicial interpretations
thereof, all as of the date hereof, and such provisions may be repealed, revoked, modified or subject to differing interpretations, possibly
on a retroactive basis, which may result in United States federal income tax consequences different from those discussed below. Furthermore