Company: BAYAU
Filing Date: 2025-05-12
Form Type: DEF 14A
Source: 0001641172-25-009766
Chunk: 46

Company: Bayview Acquisition Corp
Filing Date: 2025-05-12
Form: DEF 14A
Chunk 46
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.S. federal income tax consequences of an exercise of redemption rights to them.

EACH HOLDER SHOULD CONSULT ITS TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO SUCH HOLDER OF AN EXERCISE OF REDEMPTION RIGHTS, INCLUDING THE EFFECTS OF U.S. FEDERAL, STATE AND LOCAL AND NON-U.S. TAX LAWS.

As used herein, a “U.S. Holder” is a beneficial owner of Public Shares who or that is, for U.S. federal income tax purposes:

| ● | a                                                                                                                                  
 citizen or individual resident of the United States;                                                                               |
| ● | a                                                                                                                                  
 corporation (or other entity that is treated as a corporation for U.S. federal income tax purposes) that is created or organized   
 (or treated as created or organized) in or under the laws of the United States or any state thereof or the District of Columbia;   |
| ● | an                                                                                                                                 
 estate whose income is subject to U.S. federal income tax regardless of its source; or                                             |
| ● | a                                                                                                                                  
 trust if (i) a U.S. court can exercise primary supervision over the administration of such trust and one or more U.S. persons have 
 the authority to control all substantial decisions of the trust or (ii) it has a valid election in place to be treated as a U.S.   
 person.                                                                                                                            |

Redemption of Public Shares

In addition to the PFIC considerations discussed below under “— PFIC Considerations,” the U.S. federal income tax consequences of the redemption of a U.S. Holder’s Public Shares pursuant to an exercise of redemption rights will depend on whether the redemption qualifies as a sale of such shares redeemed under Section 302 of the Code or is treated as a distribution under Section 301 of the Code.

If the redemption qualifies as a sale of Public Shares, a U.S. Holder will be treated as described below under the section entitled “— Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Public Shares.” If the redemption does not qualify as a sale of Public Shares, a U.S. Holder will be treated as receiving a distribution with the tax consequences described below under the section entitled “— Taxation of Distributions.”

The redemption of Public Shares will generally qualify as a sale of the Public Shares that are redeemed if such redemption (i) is “substantially disproportionate” with respect to the redeeming U.S. Holder, (ii) results in a “complete termination” of such U.S