Company: LGN
Filing Date: 2025-05-14
Form Type: DRS/A
Source: 0000950123-25-005247
Chunk: 230

Company: Legence Corp.
Filing Date: 2025-05-14
Form: DRS/A
Chunk 230
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.S. federal income tax;                                 |

| • |     | traders in securities that use the                                        
 mark-to-market method of accounting for U.S. federal income tax purposes; |

| • |     | persons subject to the alternative minimum tax; |

| • |     | entities or other arrangements treated as a partnership or pass-through entity for U.S. federal income tax 
 purposes or holders of interests therein;                                                                  |

| • |     | persons deemed to sell our Class A Common Stock under the constructive sale provisions of the Code; |

| • |     | persons that acquired our Class A Common Stock through the exercise of employee stock options or otherwise 
 as compensation or through a tax-qualified retirement plan;                                                |

| • |     | U.S. expatriates and certain former citizens or long-term residents of the United States; and |

| • |     | persons that hold our Class A Common Stock as part of a straddle, appreciated financial position, synthetic      
 security, hedge, conversion transaction, wash sale or other integrated investment or risk reduction transaction. |

PROSPECTIVE INVESTORS ARE ENCOURAGED TO CONSULT THEIR TAX ADVISORS WITH RESPECT TO THE APPLICATION OF THE U.S. FEDERAL INCOME TAX LAWS (INCLUDING ANY POTENTIAL CHANGES THERETO) TO THEIR PARTICULAR SITUATION, AS WELL AS ANY TAX CONSEQUENCES OF THE PURCHASE, OWNERSHIP AND DISPOSITION OF OUR CLASS A COMMON STOCK ARISING UNDER THE U.S. FEDERAL ESTATE OR GIFT TAX LAWS OR UNDER THE LAWS OF ANY STATE, LOCAL, NON-U.S.OR OTHER TAXING JURISDICTION OR UNDER ANY APPLICABLE INCOME TAX TREATY. 153

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83 Non-U.S.Holder Defined For purposes of this discussion, a “non-U.S.holder” is a beneficial owner of our Class A Common Stock that is not for U.S. federal income tax purposes:

| • |     | an individual who is a citizen or resident of the United States; |

| • |     | a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) created or 
 organized in or under the laws of the United States, any state thereof or the District of Columbia;      |

| • |     | an estate the income of which is subject to U.S. federal income tax regardless of its source; or