Company: RAIN
Filing Date: 2025-04-25
Form Type: 424B3
Source: 0001213900-25-035587
Chunk: 192

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-25
Form: 424B3
Chunk 192
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 Company will be a U.S. real property holding corporation with respect to a non-U.S.
Holder at any future time.

Information Reporting Requirements and Backup Withholding

Information returns will be filed with the IRS in connection with payments
of dividends on and the proceeds from a sale or other disposition of shares of Class A Common Stock, and U.S. backup withholding on such
payments may be possible. Backup withholding generally will not apply, however, to a U.S. Holder if the U.S. Holder is a corporation or
other exempt recipient or the U.S. Holder provides a correct taxpayer identification number and certifies that it is not subject to backup
withholding. A non-U.S. Holder may have to comply with certification procedures to establish that it is not a United States person for
U.S. federal income tax purposes or otherwise establish an exemption in order to avoid information reporting and backup withholding requirements
or to claim a reduced rate of withholding under an applicable income tax treaty. Backup withholding is not an additional tax. The amount
of any backup withholding from a payment to a holder will be allowed as a credit against such holder’s U.S. federal income tax liability
and may entitle such holder to a refund, provided that the required information is furnished by such holder to the IRS in a timely manner.

Foreign Account Tax Compliance Act

Sections 1471 through 1474 of the Code and the Treasury Regulations
and administrative guidance promulgated thereunder (“FATCA”) generally impose withholding at a rate of 30% in certain circumstances
on dividends in respect of securities (including Class A Common Stock) that are held by or through certain foreign financial institutions
(including investment funds), unless any such institution (i) enters into, and complies with, an agreement with the IRS to report, on
an annual basis, information with respect to interests in, and accounts maintained by, the institution that are owned by certain U.S.
persons and by certain non-U.S. entities that are wholly or partially owned by U.S. persons and to withhold on certain payments, or (ii)
if required under an intergovernmental agreement between the United States and an applicable foreign country, reports such information
to its local tax authority, which will exchange such information with the U.S. authorities. An intergovernmental agreement between the
United States and an applicable foreign country may modify these requirements. Accordingly, the entity through which Class A Common Stock
are held will affect the determination of whether such withholding is required. Similarly, dividends