Company: GDSTR
Filing Date: 2025-04-24
Form Type: S-4/A
Source: 0001213900-25-034782
Chunk: 37

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-04-24
Form: S-4/A
Chunk 37
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 Account (before payment of deferred underwriting commissions and including interest earned on their pro rata portion of the Trust Account, net of taxes payable), divided by the number of shares of Common Stock underlying the Goldenstone Units sold in the IPO. Public stockholders who redeem their Public Shares for their share of the Trust Account still have the right to continue to hold any Warrants and Rights they hold outside of such Public Shares. Please see the section titled “ The Goldenstone Special Meeting — Redemption Rights” for the procedures to be followed if you wish to redeem your shares of Common Stock for cash. Q:What are the U.S. federal income tax consequences of exercising my redemption rights? A:In the event that a U.S. Holder elects to redeem its Goldenstone Public Shares for cash, the treatment of the transaction for U.S. federal income tax purposes will depend on whether the redemption qualifies as a sale or exchange of Goldenstone Public Shares under Section 302 of the Code or is treated as a distribution under Section 301 of the Code. Whether the redemption qualifies as a sale or exchange or is treated as a distribution will depend on the facts and circumstances of each particular U.S. Holder at the time such U.S. Holder exercises his, her, or its redemption rights. If the redemption qualifies as a sale or exchange of the Goldenstone Public Shares, the U.S. Holder will be treated as recognizing capital gain or loss equal to the difference between the amount realized on the redemption and such U.S. Holder’s adjusted tax basis in the Goldenstone Public Shares surrendered in such redemption transaction. Any such capital gain or loss generally will be long -termcapital gain or loss if the U.S. Holder’s holding period for the common stock redeemed exceeds one year. The deductibility of capital losses is subject to limitations. See the section titled “ Material U.S. Federal Income Tax Consequences — U.S. Federal Income Tax Consequences of Exercising Redemption” for a more detailed discussion of the U.S. federal income tax consequences of a U.S. Holder or Non -U.S. Holder electing to redeem its Goldenstone Public Shares for cash. xv Q:Is the Business Combination taxable to Infintium Securityholders? A:The Business Combination is expected to be a tax -freereorganization under Section 368(a) of the Code for Infintium Securityholders. (Infintium Securityholders who are exchanging compensatory stock options for stock options in New Infintium should consult their own tax advisors about the tax consequences to them of such