Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 410

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 410
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 the exchange of its Hadron Energy Stock for Domesticated GigCapital7 Stock in the Merger unless such Non-U.S.Holder would be subject to U.S. federal income tax under the rules described above under “ Material U.S. Federal Income Tax Considerations for Holders of GigCapital7 Securities and Domesticated GigCapital7—III. Non-U.S.Holders—Tax Consequences of Ownership and Disposition of Domesticated GigCapital7 Securities—2. Sale, Taxable Exchange or Other Taxable Disposition of Domesticated GigCapital7 Securities” with respect to a taxable disposition of Hadron Energy Stock. Under certain circumstances, Non-U.S.Holders could be subject to U.S. federal income tax on any gain realized if Hadron Energy is or has been a “U.S. real property holding corporation” for U.S. federal income tax purposes 220

at any time during the shorter of the five (5)-year period ending on the date of the Merger or the period during which the Non-U.S.Holder held equity in Hadron Energy. However, Hadron Energy believes, and has agreed in the Business Combination Agreement to provide a certificate to the effect that, it is not, and has not been during such period, a United States real property holding corporation.

| III. | Hadron Energy |

Hadron Energy is not expected to recognize any gain or loss for U.S. federal income tax purposes as a result of the Merger.

| IV. | Reporting Requirements |

Each Holder that receives shares of Domesticated GigCapital7 Stock in the Merger may be required to retain permanent records pertaining to the Merger and make such records available to any authorized IRS officers and employees. Such records may include information regarding the number, basis, and fair market value of the Hadron Energy Stock exchanged and Domesticated GigCapital7 Stock received in exchange therefor. Additionally, Holders that are required to file U.S. federal income tax returns and who owned immediately before the Merger at least one percent (by vote or value) of the total outstanding equity of Hadron Energy may be required to attach a statement to their U.S. federal income tax returns for the year in which the Merger is consummated that contains the information listed in Treasury Regulation Section 1.368-3(b).Such statement must include the Holder’s tax basis in its Hadron Energy Stock surrendered in the Merger, the fair market value of such Hadron Energy Stock, the date of the Merger and the name and employer identification number