Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 273

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 273
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 of the underlying ordinary shares and warrants that constitute
the units).

This discussion does not address
the United States federal income tax consequences to our founders, sponsors (and sponsor affiliates), consultants (such as Meteora Capital,
LLC and its affiliates), officers or directors, or to holders of private placement warrants. This discussion is limited to certain 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 ordinary shares and warrants will trade separately
and that any distributions made (or deemed made) by us on our 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 is a summary
only and does not describe all of the tax consequences that may be relevant to the acquisition, ownership and disposition of a unit by
a prospective investor or holder in light of its particular circumstances, including but not limited to, the alternative minimum tax,
the Medicare tax on net investment income and the different consequences that may apply to prospective investors or holders that are
subject to special rules under U.S. federal income tax laws, including but not limited to:

| ● | banks, financial institutions or financial services entities; |

| ● | broker-dealers; |

| ● | taxpayers that are subject to the mark-to-market tax accounting 
 rules;                                                          |

| ● | tax-exempt entities; |

| ● | governments or agencies or instrumentalities thereof; |

| ● | insurance companies; |

| ● | regulated investment companies; |

| ● | real estate investment trusts; |

| ● | expatriates or former long-term residents of the United States; |

| ● | except as specifically provided below, persons that actually                 
 or constructively own five percent or more (by vote or value) of our shares; |

| ● | persons that acquired our securities pursuant to an exercise                                               
 of employee share options, in connection with employee share incentive plans or otherwise as compensation; |

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| ● | persons that hold our securities as part of a straddle, constructive           
 sale, hedge, wash sale, conversion or other integrated or similar transaction; |

| ● | U.S. Holders (