Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 392

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 392
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 entitled “ —A. Tax Effects of the Domestication to U.S. Holders— 5. PFIC Considerations” with respect to any gain or loss recognized by the U.S. Holder on its deemed sale of its GigCapital7 Class A Ordinary Shares (if the redemption were treated as a sale of shares) without regard to any potential limitations or other interactions of such PFIC rules in connection with an F Reorganization or Section 367 of the Code as discussed therein. U.S. Holders who hold different blocks of shares (including as a result of holding different blocks of GigCapital7 Class A Ordinary Shares purchased or acquired on different dates or at different prices) should consult their tax advisors to determine how the above rules apply to them. ALL U.S. HOLDERS ARE URGED TO CONSULT THEIR TAX ADVISORS AS TO THE TAX CONSEQUENCES TO THEM OF AN EXERCISE OF REDEMPTION RIGHTS.

| C. | Tax Consequences of the Merger to GigCapital7 and U.S. Holders of GigCapital7 Securities |

Neither GigCapital7 nor any U.S. Holder of GigCapital7 Securities that received Domesticated GigCapital7 Securities in connection with the Domestication is expected to be subject to any material U.S. federal income tax consequences as a result of the Merger.

| D. | Tax Consequences of Ownership and Disposition of Domesticated GigCapital7 Securities |

| 1. | Taxation of Distributions |

In general, distributions of cash or other property to U.S. Holders of Domesticated GigCapital7 Common Stock (other than certain distributions of Domesticated GigCapital7 stock or rights to acquire Domesticated GigCapital7 stock) generally will constitute dividends for U.S. federal income tax purposes to the extent paid from Domesticated GigCapital7’s current or accumulated earnings and profits, as determined under U.S. federal income tax principles. Distributions in excess of current and accumulated earnings and profits will constitute a return of capital that will be applied against and reduce (but not below zero) the U.S. Holder’s adjusted tax basis 209

in its Domesticated GigCapital7 Common Stock. Any remaining excess will be treated as gain realized on the sale or other disposition of the Domesticated GigCapital7 Common Stock and will be treated as described below under the section entitled “ —2. Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Domesticated GigCapital7 Securities”. Dividends paid to a U.S. Holder that is treated