Company: IBACR
Filing Date: 2025-09-10
Form Type: DEF 14A
Source: 0001641172-25-026995
Chunk: 31

Company: IB Acquisition Corp.
Filing Date: 2025-09-10
Form: DEF 14A
Chunk 31
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 material provisions of this Amended and Restated Articles relating to stockholders’ rights or pre-initial business combination activity, the Public Stockholders shall be provided with the opportunity to redeem their Offering Shares upon the approval of any such amendment, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest not previously released to the Corporation to pay its franchise and income taxes, divided by the number of then outstanding Offering Shares; provided, however, that any such amendment will be voided, and this Article IXwill remain unchanged, if any stockholders who wish to redeem are unable to redeem due to the Redemption Limitation.

| Annex A-2 |

IN WITNESS WHEREOF, IB Acquisition Corp. has caused this Amendment to the Amended and Restated Articles to be duly executed in its name and on its behalf by an authorized officer as of this 9th day of September 2025.

| IB                
 ACQUISITION CORP. |                   |
| By:               |                   |
| Name:             | Al                
 Lopez             |
| Title:            | Chief             
 Executive Officer |

| Annex A-3 |

Annex B

<div align='center'>AMENDMENT

TO THE

INVESTMENT MANAGEMENT TRUST AGREEMENT</div>

This Amendment No. 1 (this “Amendment”), dated as of September [__], 2025, to the Investment Management Trust Agreement (the “Trust Agreement”) is made by and between IB Acquisition Corp. (the “Company”) and Continental Stock Transfer & Trust Company, as trustee (“Trustee”). All terms used but not defined herein shall have the meanings assigned to them in the Trust Agreement.

WHEREAS, the Company and the Trustee entered into the Trust Agreement on March 25, 2024;

WHEREAS, Section 1(i) of the Trust Agreement sets forth the terms that govern the liquidation of the Trust Account under the circumstances described therein; and

WHEREAS, at a special meeting of the Company held on September 22, 2025, the Company’s stockholders approved (i) a proposal to amend the Company’s Amended and Restated Articles of Incorporation (the “A&R AOI”) to authorize the Company to extend the date of September 28, 2025, by six (6) additional months (ultimately until March 28, 2026) by which the Company must (a) consummate a merger, capital stock exchange, asset, stock