Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 328

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 328
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 the IRS nor precludes it from adopting a contrary position. Furthermore, there can be no assurance that the IRS will not assert, or that a court would not sustain, a position contrary to any position set forth herein. CCIX has not requested, and does not intend to request, a ruling from the IRS as to the U.S. federal income tax consequences of the Domestication. Accordingly, each Holder of CCIX Securities is urged to consult its tax advisor with respect to the particular tax consequence of the Domestication to such Holder. Assuming the Domestication qualifies as an F Reorganization, the Domestication should be treated for U.S. federal income tax purposes as if CCIX (1) transferred all of its assets and liabilities to CCIX Delaware in exchange for all of the outstanding stock and warrants of CCIX Delaware; and (2) then distributed such shares of stock and warrants of CCIX Delaware to the holders of securities of CCIX in liquidation of CCIX. The taxable year of CCIX will be deemed to end on the date of the Domestication. If the Domestication fails to qualify as an F Reorganization (and does not otherwise qualify as a “reorganization” within the meaning of Section 368(a) of the Code), a Holder of CCIX Securities generally would be treated for U.S. federal income tax purposes as having exchanged its CCIX Class A Ordinary Shares for CCIX Class A Common Stock, or CCIX Warrants for CCIX Delaware Warrants, in a taxable transaction. U.S. Holders As used in this proxy statement/prospectus, a “U.S. Holder” is a beneficial owner of a CCIX Security, CCIX Delaware Security or a Post-Closing Company Security, as applicable, that for U.S. federal income tax purposes is, or is treated as: • an individual who is a citizen or resident of the United States; • a corporation that is created or organized in or under the laws of the United States or any state in the United States or the District of Columbia; • an estate whose income is subject to U.S. federal income tax regardless of its source; or • a trust if (1) a U.S. court can exercise primary supervision over the administration of such trust and one or more “United States persons” (within the meaning of Section 7701(a)(30) of the Code) have the authority to control all substantial decisions of the trust or (2) the trust has a valid election in place to be treated as a