Company: RENEF
Filing Date: 2025-10-20
Form Type: DEF 14A
Source: 0001104659-25-100857
Chunk: 57

Company: Cartesian Growth Corp II
Filing Date: 2025-10-20
Form: DEF 14A
Chunk 57
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’s taxable years being open to audit by the IRS (potentially including with respect to items
that do not relate to a U.S. Holder’s investment in the Class A Ordinary Shares) until such forms are properly filed.

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THE PFIC RULES ARE VERY COMPLEX AND ARE IMPACTED BY VARIOUS FACTORS IN ADDITION TO THOSE DESCRIBED ABOVE. ALL U.S. HOLDERS ARE URGED TO CONSULT THEIR TAX ADVISORS REGARDING THE APPLICATION OF THE PFIC RULES ON THE REDEMPTION OF CLASS A ORDINARY SHARES, INCLUDING, WITHOUT LIMITATION, WHETHER A QEF ELECTION, A PURGING ELECTION, A MARK-TO-MARKET ELECTION, OR ANY OTHER ELECTION IS AVAILABLE AND THE CONSEQUENCES TO THEM OF ANY SUCH ELECTION, AND THE IMPACT OF ANY PROPOSED OR FINAL PFIC TREASURY REGULATIONS.

Information Reporting and Backup Withholding

Dividend payments with respect
to the Class A Ordinary Shares and proceeds from the sale, exchange or redemption of the Class A Ordinary Shares may be subject to information
reporting to the IRS and possible backup withholding. Backup withholding will not apply, however, to a U.S. Holder who furnishes a correct
taxpayer identification number and makes other required certifications, or who is otherwise exempt from backup withholding and establishes
such exempt status.

Backup withholding is not
an additional tax. Amounts withheld as backup withholding may be credited against a U.S. Holder’s U.S. federal income tax liability,
and a U.S. Holder generally may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the
appropriate claim for refund with the IRS and furnishing any required information. U.S. Holders are urged to consult their own tax advisors
regarding the application of backup withholding and the availability of and procedure for obtaining an exemption from backup withholding
in their particular circumstances.

Required Vote

Approval of the Extension
Proposal requires a special resolution under the Companies Act, being the affirmative vote of holders of at least two-thirds of the issued
and outstanding Ordinary Shares, attending in person or by proxy and entitled to vote thereon and who do so at the Extraordinary General
Meeting. The Ordinary Shares of shareholders who abstain and broker non-votes, while considered for the purposes of establishing a quorum,
will not count as votes cast at the Extraordinary General Meeting. If the Extension Proposal is not approved and we do