Company: KII
Filing Date: 2025-09-18
Form Type: S-1
Source: 0001213900-25-088883
Chunk: 268

Company: K2 Capital Acquisition Corp
Filing Date: 2025-09-18
Form: S-1
Chunk 268
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 tax considerations that may be relevant to a particular holder in light of the holder’s circumstances or that may be relevant to certain categories of investors that may be subject to special rules, such as: •entities or arrangements treated as partnerships or pass -throughentities for U.S. federal income tax purposes or holders of interests therein; •our founders, sponsor, officers or directors or other holders of our Class B ordinary shares, private placement units or restricted Class A ordinary shares; •banks, insurance companies or other financial institutions; •tax -exemptor governmental organizations; •“qualified foreign pension funds” as defined in Section 897(l)(2) of the Code (or any entities all of the interests of which are held by a qualified foreign pension fund); •dealers in securities or foreign currencies; •U.S. Holders (as defined below) whose functional currency is not the U.S. dollar; •traders in securities that use the mark -to-marketmethod of accounting for U.S. federal income tax purposes; •“controlled foreign corporations,” “passive foreign investment companies” and corporations that accumulate earnings to avoid U.S. federal income tax; •persons deemed to sell our securities under the constructive sale provisions of the Code; •persons that acquired our securities through the exercise of employee share options or otherwise as compensation or through a tax -qualifiedretirement plan; •persons that actually or constructively own five (5) percent or more (by vote or value) of any class of our shares; •persons that hold our securities as part of a straddle, appreciated financial position, synthetic security, hedge, conversion transaction or other integrated investment or risk reduction transaction; 173 •certain former citizens or long -termresidents of the United States; •regulated investment companies; and •real estate investment trusts. PROSPECTIVE INVESTORS ARE ENCOURAGED TO CONSULT WITH AND RELY SOLELY UPON THEIR TAX ADVISORS WITH RESPECT TO THE APPLICATION OF THE U.S. FEDERAL INCOME TAX LAWS (INCLUDING ANY POTENTIAL FUTURE CHANGES THERETO) TO THEIR PARTICULAR SITUATION, AS WELL AS ANY TAX CONSEQUENCES OF THE PURCHASE, OWNERSHIP AND DISPOSITION OF OUR SECURITIES ARISING UNDER ANY OTHER TAX LAWS, INCLUDING BUT NOT LIMITED TO THE U.S. FEDERAL ESTATE OR GIFT TAX LAWS OR UNDER THE LAWS OF ANY STATE, LOCAL, NON -U .S. OR OTHER TAXING JURISDICTION