Company: IPODW
Filing Date: 2025-05-08
Form Type: 424B4
Source: 0001213900-25-040894
Chunk: 290

Company: Dune Acquisition Corp II
Filing Date: 2025-05-08
Form: 424B4
Chunk 290
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2.In addition, that no tax to be levied on profits, income, gains or appreciations or which is in the nature of estate duty or inheritance tax shall be payable: 2.1On or in respect of the shares, debentures or other obligations of the Company; or 2.2by way of the withholding in whole or in part of any relevant payment as defined in the Tax Concessions Act (As Revised). These concessions shall be for a period of 30 years from the 18 thday of September 2024. 187 Material United States Federal Income Tax Considerations General The following discussion summarizes certain material United States federal income tax considerations generally applicable to the acquisition, ownership and disposition of our units (each consisting of one Class A ordinary share and three -quartersof one redeemable warrant) that are purchased in this offering, which we refer to collectively as our securities, by U.S. Holders (as defined below) and Non -U.S. Holders (as defined below). Because the components of a unit are generally separable at the option of the holder, the holder of a unit generally should be treated, for United States federal income tax purposes, as the owner of two separate securities (i.e., the underlying Class A ordinary share and three -quartersof one redeemable warrant components of the unit). See “— Allocation of Purchase Price and Characterization of a Unit” below. This disclosure assumes this treatment is appropriate and, as a result, the discussion below with respect to actual holders of Class A ordinary shares and warrants also should apply to holders of units (as the deemed owners of the underlying Class A ordinary shares and warrants that constitute the units). This discussion is limited to certain material United States federal income tax considerations to beneficial owners of our securities who are initial purchasers of a unit pursuant to this offering and hold the unit and each component of the unit as a capital asset within the meaning of Section 1221 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). This discussion assumes that the Class A ordinary shares and warrants will trade separately and that any distributions made (or deemed made) by us on our Class A ordinary shares and any consideration received (or deemed received) by a holder in consideration for the sale or other disposition of our securities will be in U.S. dollars. This discussion does not address the United States federal income tax consequences to our founders, sponsors, officers or directors, or to holders of our founder shares or private placement warrants.