Company: GSRF
Filing Date: 2025-09-05
Form Type: 424B4
Source: 0001213900-25-084652
Chunk: 254

Company: GSR IV Acquisition Corp.
Filing Date: 2025-09-05
Form: 424B4
Chunk 254
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 purposes and any beneficial owners of such entities; or •U.S. Holders (as defined below) whose functional currency is not the U.S. dollar. If a partnership (including an entity or arrangement treated as a partnership, or other pass -throughentity, for U.S. federal income tax purposes) holds our securities, the tax treatment of a partner, member or other beneficial owner in such partnership or other pass -throughentity will generally depend upon the status of the partner, member 164 or other beneficial owner, the activities of the entity, and certain determinations made at the partner, member or other beneficial owner level. Partners, members or other beneficial owners of a partnership or other pass -throughentity holding our securities are urged to consult their tax advisors regarding the tax consequences of the ownership and disposition of our securities. The discussion below is based upon the provisions of the Code, the Treasury regulations promulgated thereunder and administrative and judicial interpretations thereof, all as of the date hereof. Such provisions may be repealed, revoked, modified or subject to differing interpretations, possibly on a retroactive basis, which could result in U.S. federal income tax consequences different from those discussed below. Accordingly, there can be no assurance that future legislation, regulations, administrative rulings or court decisions will not adversely affect the accuracy of the statements in this discussion. We have not sought, and will not seek, a ruling from the IRS as to any U.S. federal income tax consequence described herein. The IRS may disagree with the discussion herein, and its determination may be upheld by a court. EACH PROSPECTIVE INVESTOR IN OUR SECURITIES IS URGED TO CONSULT ITS TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO SUCH INVESTOR OF THE OWNERSHIP AND DISPOSITION OF OUR SECURITIES, INCLUDING THE APPLICABILITY AND EFFECT OF ANY U.S. FEDERAL NON -INCOME , STATE, LOCAL, AND NON -U .S. TAX LAWS. Allocation of Purchase Price and Characterization of a Unit There is no statutory, administrative or judicial authority directly addressing the treatment, for U.S. federal income tax purposes, of securities with terms substantially the same as the units, and, therefore, that treatment is not entirely clear. The acquisition of a unit should be treated for U.S. federal income tax purposes as the acquisition of one ordinary share and one -seventhof one whole right to receive one Class A ordinary share upon the consummation of an initial business combination.