Company: FSTWF
Filing Date: 2025-07-25
Form Type: 424B3
Source: 0001213900-25-067790
Chunk: 71

Company: FST Corp.
Filing Date: 2025-07-25
Form: 424B3
Chunk 71
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 the U.S. Treasury Regulations promulgated thereunder (whether final, temporary, or proposed) (the “Treasury Regulations”), published administrative rulings of the IRS, and judicial decisions, all as in effect on the date hereof. Any of the authorities on which this summary is based could be changed in a material and adverse manner at any time, and any such change could be applied on a retroactive or prospective basis which could affect the U.S. federal income tax considerations described in this summary. This brief discussion does not address the U.S. federal 3.8% Medicare tax imposed on certain net investment income or any aspects of U.S. federal taxation other than those pertaining to the income tax, nor does it address any tax consequences arising under any U.S. state and local, or non -U.S. tax laws. U.S. Holders should consult their own tax advisors regarding such tax consequences in light of their particular circumstances. No ruling has been requested or will be obtained from the IRS regarding the U.S. federal income tax consequences of the Business Combination or any other related matter; thus, there can be no assurance that the IRS will not challenge the U.S. federal income tax treatment described below or that, if challenged, such treatment will be sustained by a court. This brief summary is limited to considerations relevant to U.S. Holders that hold Ordinary Shares as “capital assets” within the meaning of section 1221 of the Code (generally, property held for investment). This brief discussion does not address all aspects of U.S. federal income taxation that may be important to holders in light of their individual circumstances, including holders subject to special treatment under the U.S. tax laws, such as, for example: •banks or other financial institutions, underwriters, or insurance companies; •brokers or dealers in securities or currencies or holders that are traders in securities who elect to apply a mark -to -marketmethod of accounting; •real estate investment trusts and regulated investment companies; •tax -exemptorganizations, qualified retirement plans, individual retirement accounts, or other tax -deferredaccounts; •expatriates or former citizens or long -termresidents of the United States; •subchapter S corporations, partnerships or other pass -throughentities or investors in such entities; •any holder that is not a U.S. Holder; •dealers or traders in securities, commodities or currencies; •grantor trusts; •persons subject to the alternative minimum tax; •U.S. persons whose “functional currency