Company: CMDB
Filing Date: 2025-03-31
Form Type: 20FR12B
Source: 0001140361-25-011425
Chunk: 259

Company: Costamare Bulkers Holdings Ltd
Filing Date: 2025-03-31
Form: 20FR12B
Chunk 259
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 if you are a non-corporate U.S. holder, the distribution of our common shares in the Spin-off and dividend payments (or other taxable distributions) on our common shares, in each case, made within the United States (and in certain cases, outside the United States) will be subject to information reporting requirements and backup withholding tax if you:

| (1) | fail to provide us with an accurate taxpayer identification number; |

| (2) | are notified by the IRS that you have failed to report all interest or dividends required to be shown on your Federal income tax returns; or |

| (3) | in certain circumstances, fail to comply with applicable certification requirements. |

In the case of the distribution of our common shares in the Spin-off (or any distribution on our common shares that is a distribution of property other than cash), depending on the circumstances, the applicable withholding agent may obtain the funds necessary to remit such backup withholding by asking you to provide the funds, by using funds in your account with the applicable withholding agent or by selling (on your behalf) all or a portion of our common shares received by you in the Spin-off (or a portion of such other property received by you in a distribution on our common shares that is a distribution of property other than cash). Backup withholding is not an additional tax, and any amounts withheld under the backup withholding rules will be allowed as a refund or a credit against your U.S. Federal income tax liability provided the required information is timely furnished to the IRS. If you are a non-U.S. holder, you may be required to establish your exemption from information reporting and backup withholding by certifying your status on IRS Form W- 8BEN, W-8BEN-E, W-8ECI or W-8IMY, as applicable. If you sell our common shares to or through a U.S. office or broker, the payment of the sales proceeds is subject to both U.S. backup withholding and information reporting unless you certify that you are a non-U.S. person, under penalties of perjury, or you otherwise establish an exemption. If you sell our common shares through a non-U.S. office of a non-U.S. broker and the sales proceeds are paid to you outside the United States, then information reporting and backup withholding generally will not apply to that payment. However, U.S. information reporting requirements (but not backup withholding) will apply to a payment of sales proceeds, even if that payment is made outside the United States, if you