Company: FORL
Filing Date: 2025-06-11
Form Type: PRE 14A
Source: 0001213900-25-053453
Chunk: 63

Company: Four Leaf Acquisition Corp
Filing Date: 2025-06-11
Form: PRE 14A
Chunk 63
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 as partnerships for U.S. federal income tax purposes (and investors therein); •persons deemed to sell the Company’s public shares under the constructive sale provisions of the Code; •persons who acquired their public shares pursuant to the exercise of any employee stock option or otherwise as compensation; •tax -qualifiedretirement plans; and •“qualified foreign pension funds” as defined in Section 897(l)(2) of the Code and entities all of the interests of which are held by qualified foreign pension funds. 28 If an entity or arrangement treated as a partnership for U.S. federal income tax purposes holds public shares, the tax treatment of an owner of such an entity or arrangement will depend on the status of the owner, the activities of the entity or arrangement and certain determinations made at the owner level. Accordingly, entities or arrangements treated as partnerships for U.S. federal income tax purposes holding public shares and the owners in such entities or arrangements should consult their tax advisors regarding the U.S. federal income tax consequences to them of the Extension Amendment Proposal and the exercise of their redemption rights with respect to their public shares in connection therewith. THIS DISCUSSION IS ONLY A SUMMARY OF CERTAIN U.S. FEDERAL INCOME TAX CONSIDERATIONS ASSOCIATED WITH THE EXTENSION AMENDMENT PROPOSAL AND THE EXERCISE OF REDEMPTION RIGHTS IN CONNECTION THEREWITH AND IS NOT TAX ADVICE. EACH HOLDER SHOULD CONSULT ITS OWN TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO SUCH HOLDER OF THE EXTENSION AMENDMENT PROPOSAL AND THE EXERCISE OF REDEMPTION RIGHTS, INCLUDING THE APPLICABILITY AND EFFECTS OF U.S. FEDERAL NON -INCOME , STATE, LOCAL AND NON -U .S. TAX LAWS OR UNDER ANY APPLICABLE INCOME TAX TREATY. Tax Treatment of Non-Redeeming Stockholders A Holder who does not elect to redeem their public shares (including any Holder who votes in favor of the Extension Amendment) will continue to own its public shares, and will not recognize any income, gain or loss for U.S. federal income tax purposes solely as a result of the Extension Amendment Proposal. Tax Treatment of Redeeming Stockholders U.S. Holders As used herein, a “U.S. Holder” is a beneficial owner of a public share who or that is, for U.S. federal income tax purposes: •an individual who is a citizen or resident of the United States; •a corporation (or other entity