Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 213

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 213
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 U.S. federal income tax consequences of the Domestication pursuant to Section 367 of the Code or the PFIC rules. For a more detailed description of the U.S. federal income tax consequences associated with the Domestication, see “Material U.S. Federal Income Tax Considerations of the Merger.”

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Upon the Closing, the rights of holders of Post-Closing Company Class A common stock arising under the DGCL will differ from and may be less favorable to the rights of holders of CCIX Ordinary Shares arising under the Companies Act.

Upon the Closing, the rights of holders of Post-Closing Company Class A common stock will arise under the DGCL. The DGCL contains provisions that differ in some respects from those in the Companies Act. Therefore, some rights of holders of Post-Closing Company Class A common stock could differ from the rights that holders of CCIX Ordinary Shares currently possess.

For a more detailed description of the rights of holders of Post-Closing Company Class A common stock under the DGCL and how they may differ from the rights of holders of CCIX Ordinary Shares under the Companies Act, please see the section of this proxy statement/prospectus entitled “Proposal No. 2— The Domestication Proposal — Comparison of Shareholder Rights under Applicable Corporate Law Before and After Domestication.”

CCIX’s shareholders may be held liable for claims by third parties against CCIX to the extent of distributions received by them upon redemption of their shares.

If CCIX is forced to enter into an insolvent liquidation, any distributions received by shareholders could be viewed as an unlawful payment if it were proved that immediately following the date on which the distribution was made, CCIX was unable to pay their debts as they fall due in the ordinary course of business. As a result, a liquidator could seek to recover some or all amounts received by their shareholders. Furthermore, CCIX Board may be viewed as having breached their fiduciary duties to their creditors or as having acted in bad faith, exposing themselves and CCIX to claims, by paying public shareholders from the trust account prior to addressing the claims of creditors. The claims may be brought against CCIX for these reasons. The CCIX Board and the CCIX officers who knowingly and willfully authorized or permitted any distribution to be paid out of the share premium account while CCIX was unable to pay their debts as they fall due in the ordinary course of business would be guilty of an offense and may be liable for a fine of $18,293 and imprisonment for