Company: LGN
Filing Date: 2025-11-03
Form Type: DRS
Source: 0001193125-25-262782
Chunk: 219

Company: Legence Corp.
Filing Date: 2025-11-03
Form: DRS
Chunk 219
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, insurance companies or other financial institutions; |

| • |     | tax-exempt or governmental organizations; |

| • |     | “qualified foreign pension funds” as defined in Section 897(l)(2) of the Code (or any entities, 
 all of the interests of which are held by a qualified foreign pension fund);                    |

| • |     | dealers in securities or foreign currencies; |

| • |     | “controlled foreign corporations,” “passive foreign investment companies” and 
 corporations that accumulate earnings to avoid U.S. federal income tax;       |

| • |     | traders in securities that use the                                        
 mark-to-market method of accounting for U.S. federal income tax purposes; |

| • |     | persons subject to the alternative minimum tax; |

| • |     | entities or other arrangements treated as a partnership or pass-through entity for U.S. federal income tax 
 purposes or holders of interests therein;                                                                  |

| • |     | persons deemed to sell our Class A Common Stock under the constructive sale provisions of the Code; |

| • |     | U.S. expatriates and certain former citizens or long-term residents of the United States; and |

| • |     | persons that hold our Class A Common Stock as part of a straddle, appreciated financial position, synthetic      
 security, hedge, conversion transaction, wash sale or other integrated investment or risk reduction transaction. |

PROSPECTIVE INVESTORS ARE ENCOURAGED TO CONSULT THEIR TAX ADVISORS WITH RESPECT TO THE APPLICATION OF THE U.S. FEDERAL INCOME TAX LAWS (INCLUDING ANY POTENTIAL CHANGES THERETO) TO THEIR PARTICULAR SITUATION, AS WELL AS ANY TAX CONSEQUENCES OF THE PURCHASE, OWNERSHIP AND DISPOSITION OF OUR CLASS A COMMON STOCK ARISING UNDER THE U.S. FEDERAL ESTATE OR GIFT TAX LAWS OR UNDER THE LAWS OF ANY STATE, LOCAL, NON-U.S.OR OTHER TAXING JURISDICTION OR UNDER ANY APPLICABLE INCOME TAX TREATY. 149

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 Non-U.S.Holder Defined For purposes of this discussion, a “non-U.S.holder” is a beneficial owner of our Class A Common Stock that is not for U.S. federal income tax purposes:

| • |     | an individual who is a citizen or resident of the United States; |

| • |