Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 56

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 56
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1291(f) of the Code. Under current law, no such elections may be made with respect to GigCapital7 Warrants. For a more complete discussion of the potential application of the PFIC rules to U.S. Holders as a result of the Domestication, see “ Material U.S. Federal Income Tax Considerations for Holders of GigCapital7 Securities and Domesticated GigCapital7 Securities—II. U.S. Holders”. Each U.S. Holder is urged to consult its own tax advisor concerning the application of the PFIC rules, including the proposed Treasury Regulations, to the exchange of GigCapital7 Class A Ordinary Shares and GigCapital7 Warrants for Domesticated GigCapital7 Common Stock and Domesticated GigCapital7 Warrants pursuant to the Domestication. Additionally, the Domestication may cause Non-U.S. Holders (as defined in “ Material U.S. Federal Income Tax Considerations for Holders of GigCapital7 Securities and Domesticated GigCapital7 Securities—III. Non-U.S.Holders”) to become subject to U.S. federal income withholding taxes on any amounts treated as dividends paid in respect of such Non-U.S. Holder’s Domesticated GigCapital7 Common Stock after the Domestication. The tax consequences of the Domestication are complex and will depend on a holder’s particular circumstances. All holders are urged to consult their tax advisor regarding the tax consequences to them of the Domestication, including the applicability and effect of U.S. federal, state and local and non-U.S. tax laws. For a more complete discussion of the U.S. federal income tax considerations of the Domestication, see “ Material U.S. Federal Income Tax Considerations for Holders of GigCapital7 Securities and Domesticated GigCapital7 Securities”. xxiv

| Q. | What are the material U.S. federal income tax considerations of the Merger? |

| A. | GigCapital7 and holders of GigCapital7 Class A Ordinary Shares and Public Warrants are not expected to be subject to any material U.S. federal income tax consequences as a result of the Merger. GigCapital7 and Hadron Energy intend for the Merger to qualify as a “reorganization” within the meaning of Section 368(a) of the Code. In connection with the filing of the registration statement of which this proxy statement/prospectus is a part, Duane Morris LLP intends to deliver an opinion to the effect that, on the basis of the facts, representations and assumptions set forth or referred to in such opinion,