Company: HVIIR
Filing Date: 2025-12-23
Form Type: S-4
Source: 0001493152-25-029121
Chunk: 50

Company: Hennessy Capital Investment Corp. VII
Filing Date: 2025-12-23
Form: S-4
Chunk 50
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 the Domestication, see “ Material U.S. Federal Income Tax Considerations for Holders of HVII Class A Ordinary Shares and New ONE Nuclear Common Stock”.

Q. What are the U.S. federal income tax consequences of exercising my Redemption Rights?

A. The U.S. federal income tax consequences of exercising your Redemption Rights with respect to your HVII Class A Ordinary Shares depend on your particular facts and circumstances. It is possible that you may be treated as selling your HVII Class A Ordinary Shares and, as a result, recognize capital gain or capital loss. It is also possible that the Redemption may be treated as a distribution for U.S. federal income tax purposes. Whether a Redemption of your HVII Class A Ordinary Shares qualifies for sale treatment will depend largely on the total number of HVII Ordinary Shares you are treated as owning before and after the Redemption (including any shares that you directly or indirectly acquire pursuant to the Business Combination) relative to all of the HVII Ordinary Shares outstanding both before and after the Redemption. Redeeming U.S. Holders generally will be subject to the PFIC rules with respect to any gain or loss recognized by the U.S. Holder on its deemed sale of its HVII Class A Ordinary Shares (if the Redemption were treated as a sale of shares) or any corporate distributions deemed received on its HVII Class A Ordinary Shares (if the Redemption were treated as a corporate distribution). For a more complete discussion of the U.S. federal income tax considerations of an exercise of Redemption Rights, see “ Material U.S. Federal Income Tax Considerations for Holders of HVII Class A Ordinary Shares and New ONE Nuclear Common Stock — Tax Consequences to U.S. Holders of HVII Class A Ordinary Shares Exercising Redemption Rights”.

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All holders of HVII Class A Ordinary Shares considering exercising Redemption Rights are urged to consult their tax advisor on the tax consequences to them of an exercise of Redemption Rights, including the applicability and effect of U.S. federal, state and local and non-U.S. tax laws.

Q. May I seek statutory appraisal rights or dissenter rights with respect to my HVII Ordinary Shares?

A. The Cayman Islands Companies Act prescribes when shareholder appraisal rights are available and sets limitations on such rights. For additional information, see the section of this proxy statement/prospectus titled “ Extraordinary General Meeting of HVII — Appraisal Rights.”

Q. What happens to the funds held in the Trust Account upon consummation of the Business Combination?

A. If the