Company: FORL
Filing Date: 2025-06-16
Form Type: DEF 14A
Source: 0001213900-25-054453
Chunk: 64

Company: Four Leaf Acquisition Corp
Filing Date: 2025-06-16
Form: DEF 14A
Chunk 64
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, and any applicable state, local or non -U.S. tax laws are not discussed. This discussion is based on the U.S. Internal Revenue Code of 1986, as amended (the “Code”), Treasury Regulations promulgated thereunder, judicial decisions, and published rulings and administrative pronouncements of the U.S. Internal Revenue Service (the “IRS”), in each case in effect as of the date hereof. These authorities may change or be subject to differing interpretations. Any such change or differing interpretation may be applied retroactively in a manner that could adversely affect the tax consequences discussed below. We have not sought and will not seek any rulings from the IRS regarding the matters discussed below. There can be no assurance the IRS or a court will not take a contrary position to that discussed below regarding the tax consequences of the transactions contemplated by the Extension Amendment (including any redemption of the public shares in connection therewith) with respect to any public shares held through the units (including alternative characterizations of the units). This discussion is limited to Holders that hold their public shares as a “capital asset” within the meaning of Section 1221 of the Code (generally, property held for investment). This discussion does not address all U.S. federal income tax consequences relevant to a Holder’s particular circumstances, including the impact of the alternative minimum tax or the Medicare contribution tax on net investment income. In addition, it does not address consequences relevant to Holders subject to special rules, including, without limitation: •banks; •certain financial institutions; •regulated investment companies or real estate investment trusts; •insurance companies; •brokers, dealers or traders in securities; •traders in securities that elect mark to market; •tax -exemptorganizations or governmental organizations; •U.S. expatriates or former citizens or long -termresidents of the United States; •persons that hold their public shares as part of a straddle, constructive sale, hedge, wash sale, conversion or other integrated or similar transaction; •persons that actually or constructively 5% or more (by vote or value) of the Company’s shares (except as specifically provided below); •“controlled foreign corporations,” “passive foreign investment companies,” and corporations that accumulate earnings to avoid U.S. federal income tax; •S corporations, partnerships or other entities or arrangements treated as partnerships for U.S. federal income tax purposes (and investors therein); •persons deemed to sell the Company’s public shares under the constructive sale provisions of the Code; •persons