Company: RAIN
Filing Date: 2025-04-25
Form Type: 424B3
Source: 0001213900-25-035587
Chunk: 191

Company: Rain Enhancement Technologies Holdco, Inc.
Filing Date: 2025-04-25
Form: 424B3
Chunk 191
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Sale, Exchange or Other Disposition of Shares of Class A Common Stock

A non-U.S. Holder will generally not be subject to U.S. federal income
tax on gain realized on a sale, exchange or other disposition of shares of Class A Common Stock unless:

| (i) | such non-U.S. Holder is an individual that is considered                                                                              
 to have been present in the United States for 183 days or more in the taxable year of such disposition and certain other requirements 
 are met, in which case any gain realized will generally be subject to a flat 30% U.S. federal income tax;                             |

| (ii) | the gain is effectively connected with the conduct of a trade                                                                                    
 or business of such non-U.S. Holder in the United States (and if an income tax treaty applies, is attributable to a U.S. permanent establishment 
 or fixed base maintained by such non-U.S. Holder), in which case such gain will be subject to U.S. federal income tax, net of certain            
 deductions, at the same graduated individual or corporate rates applicable to U.S. Holders, and, if the non-U.S. Holder is a corporation,        
 an additional “branch profits tax” (imposed at a rate of 30% or, if applicable, a lower treaty rate) may also apply; or                          |

If paragraph (iii) above applies to a non-U.S. Holder, gain recognized
by such non-U.S. Holder on the sale, exchange, or other disposition of shares of Class A Common Stock will be subject to tax at generally
applicable U.S. federal income tax rates. In addition, a buyer of such shares of Class A Common Stock from a non-U.S. Holder may be required
to withhold U.S. income tax at a rate of 15% of the amount realized upon such disposition. The Company will be classified as a “United
States real property holding corporation” if the fair market value of its “United States real property interests” equals
or exceeds 50% of the sum of the fair market value of its worldwide real property interests and its other assets used or held for use
in a trade or business, as determined for U.S. federal income tax purposes. The Company does not expect it to be classified as a “U.S.
real property holding corporation” in the foreseeable future. However, such determination is factual and in nature and subject to
change and no assurance can be provided as to whether the