Company: BEAG
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-003594
Chunk: 260

Company: Bold Eagle Acquisition Corp.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1A
Chunk 260
---
 to our shareholders. As a result of our business combination,
our tax obligations may be more complex, burdensome and uncertain.

Although
we will attempt to structure our initial business combination in a tax-efficient manner, tax structuring considerations are complex,
the relevant facts and law are uncertain and may change, and we may prioritize commercial and other considerations over tax considerations.
For example, in connection with our initial business combination and subject to any requisite shareholder approval, we may structure
our business combination in a manner that requires shareholders to recognize gain or income for tax purposes, effect a business combination
with a target company in another jurisdiction or reincorporate in a different jurisdiction (including, but not limited to, the jurisdiction
in which the target company or business is located). We do not intend to make any cash distributions to shareholders to pay taxes in
connection with our business combination or thereafter. Accordingly, a shareholder may need to satisfy any liability resulting from our
initial business combination with cash from its own funds or by selling all or a portion of the shares received. In addition, shareholders
may also be subject to additional income, withholding or other taxes with respect to their ownership of us after our initial business
combination.

48

In
addition, we may effect a business combination with a target company that has business operations outside of the United States,
and possibly, business operations in multiple jurisdictions. If we effect such a business combination, we could be subject to significant
income, withholding and other tax obligations in a number of jurisdictions with respect to income, operations and subsidiaries related
to those jurisdictions. Due to the complexity of tax obligations and filings in other jurisdictions, we may have a heightened risk related
to audits or examinations by United States federal, state, local and non-United States taxing authorities. This additional
complexity and risk could have an adverse effect on our after-tax profitability and financial condition.

The
grant of registration rights to our initial shareholders and holders of our Private Placement Shares may make it more difficult to complete
our initial business combination, and the future exercise of such rights may adversely affect the market price of our Class A ordinary
shares.

Pursuant
to an agreement to be entered into concurrently with the issuance and sale of the securities in the Initial Public Offering, our initial
shareholders, the holders of our Private Placement Shares, and the holders of shares that may be issued upon conversion of working capital
loans and their permitted transferees can demand that we register the Class A ordinary shares into