Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 333

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 333
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’s CCIX Class A Ordinary Shares and (2) a representation that the U.S. Holder has notified CCIX (or CCIX Delaware or the Post-Closing Company) that the U.S. Holder is making the election described in Treasury Regulations Section 1.367(b)-3(c)(3); and • certain other information required to be furnished with the U.S. Holder’s tax return or otherwise furnished pursuant to the Code or the Treasury Regulations. The election must be attached by an electing U.S. Holder to such U.S. Holder’s timely filed U.S. federal income tax return (including extensions, if any) for the taxable year in which the Domestication occurs, and the U.S. Holder must send notice of making the election to CCIX or CCIX Delaware no later than the date such tax return is filed. In connection with this election, CCIX Delaware will reasonably cooperate with U.S. Holders of CCIX Class A Ordinary Shares, upon written request, to make available to such requesting U.S. Holders information regarding CCIX’s earnings and profits. CCIX does not expect to have significant, if any, cumulative earnings and profits through the date of the Domestication and if that proves to be the case, U.S. Holders who make this election are not expected to have a significant income inclusion under Section 367(b) of the Code, provided that the U.S. Holder properly executes the election and complies with the applicable notice requirements. However, as noted above, if it were determined that CCIX had positive earnings and profits through the date of the Domestication, a U.S. Holder that makes the election described in this proxy statement/prospectus could have an “all earnings and profits amount” with respect to its CCIX Class A Ordinary Shares, and thus could be required to include that amount in income as a deemed dividend deemed paid by CCIX under applicable Treasury Regulations as a result of the Domestication. Any such deemed dividend is expected to be treated as foreign-source income for U.S. federal income tax purposes, and is not expected to be eligible for preferential tax rates because CCIX is expected to be treated as a PFIC. Each U.S. Holder is urged to consult its tax advisor regarding the consequences to it of making an election to include in income the “all earnings and profits amount” attributable to its CCIX Class A Ordinary Shares under Section 367(b) of the Code and the appropriate filing requirements with respect to such election. A U.S. Holder who