Company: RAIN
Filing Date: 2025-04-25
Form Type: 424B3
Source: 0001213900-25-035587
Chunk: 190

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-25
Form: 424B3
Chunk 190
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 the Company’s
current and accumulated earnings and profits, as determined under U.S. federal income tax principles, the excess will first be treated
as a tax-free return of capital, causing a reduction (but not below zero) in the adjusted tax basis of a non-U.S. Holder’s Class
A Common Stock. The amount of any remaining excess will be treated as capital gain realized on a sale or exchange as described below under
“— Sale, Exchange or Other Disposition of Shares of Class A Common Stock.”

Taxable dividends paid to a non-U.S. Holder of the Class A Common Stock
will generally be subject to withholding of U.S. federal income tax at a 30% rate or lower rate as may be specified by an applicable income
tax treaty. However, dividends that are effectively connected with the conduct of a trade or business by a non-U.S. Holder within the
United States (and, if required by an applicable income tax treaty, are attributable to a U.S. permanent establishment) are not subject
to withholding tax, provided certain certification and disclosure requirements (generally on an IRS Form W-8ECI) are satisfied. Instead,
such dividends are subject to U.S. federal income tax on a net income basis in the same manner as if the non-U.S. Holder were a “United
States person” as defined under the Code. Any such effectively connected dividends received by a non-U.S. Holder that is treated
as a foreign corporation for U.S. federal income tax purposes may be subject to an additional “branch profits tax” at a 30%
rate or such lower rate as may be specified by an applicable income tax treaty.

A non-U.S. Holder of the Class A Common Stock who wishes to claim the
benefits of an applicable income tax treaty will be required to provide IRS Form W-8BEN or IRS Form W-8BEN-E (or other applicable form)
and certify under penalty of perjury that such holder is not a United States person as defined under the Code and is eligible for income
tax treaty benefits. Special certification and other requirements apply to certain non-U.S. Holders that are pass-through entities rather
than corporations or individuals or that hold their interests through certain intermediaries.

A non-U.S. Holder of Class A Common Stock eligible for a reduced rate
of withholding tax pursuant to an income tax treaty may obtain a refund of any excess amounts withheld by filing an appropriate claim
for a refund with the IRS.

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