Company: CMDB
Filing Date: 2025-04-07
Form Type: 20FR12B/A
Source: 0001140361-25-012461
Chunk: 260

Company: Costamare Bulkers Holdings Ltd
Filing Date: 2025-04-07
Form: 20FR12B/A
Chunk 260
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. Federal income tax, net of certain deductions, at regular U.S. Federal income tax rates. If you are a corporate non-U.S. holder, your earnings and profits that are attributable to the effectively connected income (subject to certain adjustments) may be subject to an additional U.S. branch profits tax at a rate of 30% (or such lower rate as may be specified by an applicable tax treaty). United States Backup Withholding and Information Reporting In general, if you are a non-corporate U.S. holder, the distribution of our common shares in the Spin-off and dividend payments (or other taxable distributions) on our common shares, in each case, made within the United States (and in certain cases, outside the United States) will be subject to information reporting requirements and backup withholding tax if you:

| (1) | fail to provide us with an accurate taxpayer identification number; |

| (2) | are notified by the IRS that you have failed to report all interest or dividends required to be shown on your Federal income tax returns; or |

| (3) | in certain circumstances, fail to comply with applicable certification requirements. |

In the case of the distribution of our common shares in the Spin-off (or any distribution on our common shares that is a distribution of property other than cash), depending on the circumstances, the applicable withholding agent may obtain the funds necessary to remit such backup withholding by asking you to provide the funds, by using funds in your account with the applicable withholding agent or by selling (on your behalf) all or a portion of our common shares received by you in the Spin-off (or a portion of such other property received by you in a distribution on our common shares that is a distribution of property other than cash). Backup withholding is not an additional tax, and any amounts withheld under the backup withholding rules will be allowed as a refund or a credit against your U.S. Federal income tax liability provided the required information is timely furnished to the IRS. If you are a non-U.S. holder, you may be required to establish your exemption from information reporting and backup withholding by certifying your status on IRS Form W- 8BEN, W-8BEN-E, W-8ECI or W-8IMY, as applicable. If you sell our common shares to or through a U.S. office or broker, the payment of the sales proceeds is subject to both U.S. backup withholding and information reporting unless you certify that you are a non-U.S. person, under penalties