Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 324

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 324
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 Merger and to recommend that the PlusAI stockholders approve the Merger as described in this proxy statement/prospectus.

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Material U.S. Federal Income Tax Consequences of the Business Combination to CCIX Shareholders The following discussion is a summary of material U.S. federal income tax considerations (1) for U.S. Holders and Non-U.S. Holders (each as defined below, and together, “ Holders ”) of CCIX Class A Ordinary Shares, CCIX Warrants and CCIX Units (each, an “ CCIX Security ”) of the Domestication, whereby CCIX will re-domicile in the State of Delaware (such re-domiciled company, “ CCIX Delaware ”), (2) for Holders of CCIX public shares that exercise their redemption rights in connection with the business combination, (3) for Holders of the ownership and disposition of Post-Closing Company Class A Common Stock and Post-Closing Company public warrants (each, a “ Post-Closing Company Security ”). With respect to the ownership and disposition of securities, this discussion is limited to (1) CCIX Class A Ordinary Shares and CCIX Delaware Warrants (collectively, “ CCIX Delaware Securities ”) received in connection with the Domestication, (2) CCIX public shares sold pursuant to the exercise of redemption rights in connection with the business combination, and (3) Post-Closing Company Class A common stock received upon the exercise of the Post-Closing Company public warrants received by a Holder in connection with the Domestication and the Merger. This section applies only to Holders that hold their CCIX Securities, CCIX Delaware Securities and Post-Closing Company Securities as “capital assets” for U.S. federal income tax purposes (generally, property held for investment). This discussion does not address the U.S. federal income tax consequences (1) to the Sponsor or its affiliates or any other sponsor, officers or directors of CCIX, or (2) to any person holding CCIX Founder Shares, CCIX private placement units, or PlusAI capital stock. This discussion is limited to U.S. federal income tax considerations and does not address any estate, gift or other U.S. federal non-income tax considerations or considerations arising under the tax laws of any U.S. state, or local or non-U.S. or other jurisdiction. This discussion does not describe all of the U.S. federal income tax consequences that may be relevant to any particular investor in light